Datacheck:TermMap

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Review the metric glossary item by item. Validate (with a reason) once you have checked an entry against the source; Redo (with a reason) when it needs fixing. The reason is stored on the item as its review comment, so a future reviewer can trust it was thoroughly checked.

Data:term_map.json

KPIs

Term	Validate	Redo	Status	Comment	Id	Parent	Parent ID	Group	Unit	Abbreviation	Aliases	Definition	Spec status
Adjusted Net Income			✓ validated	Useful for US companies.	adjusted_net_income			pnl	currency		adjusted net income, net income net of hybrid	Net income adjusted for company-specific items (e.g., hybrid/RT1 coupon charges for AXA, other normalisation items for other carriers) = net_income_attributable_to_parent - adjustment items.
Adjusted Underlying Earnings			unreviewed		adjusted_underlying_earnings			pnl	currency		adjusted underlying earnings, adjusted operating earnings	Underlying earnings adjusted for company-specific items (e.g., hybrid coupons) = underlying_earnings - adjustment items.
Administrative Expense Ratio			unreviewed		admin_expense_ratio	Underwriting Expense Ratio	underwriting_expense_ratio	non_life	%		admin expense ratio, G&A ratio, general expense ratio	Administrative/G&A expenses / net earned premium.
Annual Premium Equivalent			unreviewed		annual_premium_equivalent			life_new_business	currency	APE	APE, annual premium equivalent	Regular premiums + 10% of single premiums (life new-business volume).	proposed
Assets Under Management			unreviewed		assets_under_management			volume	currency	AUM	AUM, assets under management	Third-party plus general-account assets managed by the group's asset-management arm.
Available Capital			unreviewed		available_capital			solvency	currency		eligible own funds, own funds, available solvency capital	Eligible own funds available to meet the SCR / required capital.
Average Shares Outstanding			unreviewed		average_shares_outstanding			equity_valuation	shares		weighted average shares, average diluted shares	Weighted-average shares over the period.
Best Estimate Liabilities			unreviewed		best_estimate_liabilities	Technical Provisions	technical_provisions	balance_sheet	currency	BEL	BEL, present value of future cash flows, PVFCF, best estimate	Probability-weighted PV of future insurance cash flows (IFRS 17 / Solvency II building block).
Book Value Per Share			unreviewed		book_value_per_share			per_share	per_share	BVPS	BVPS, BV/share, book value per share	shareholders_equity_group_share / shares_outstanding.
Buyback Payout Ratio			unreviewed		buyback_payout_ratio	Total Payout Ratio	total_payout_ratio	shareholder_payout	%		buyback payout ratio, share repurchase payout ratio	share_buyback / payout_ratio_basis_earnings.
Buyback Yield			unreviewed		buyback_yield	Shareholder Payout Yield	shareholder_payout_yield	shareholder_payout	%		buyback yield, repurchase yield	share_buyback / market_capitalization.
CSM Release			unreviewed		csm_release			pnl	currency		CSM amortisation, CSM recognised in P&L, CSM release	CSM released to P&L for services provided in the period.	proposed
CSM Tax Rate			✓ validated	Clear name. KPI required to move between CSM before tax and CSM after tax.	csm_tax_rate			balance_sheet	%		CSM tax rate	Tax rate applied to before-tax CSM to derive after-tax CSM.
Cash Remittance			unreviewed		cash_remittance			capital_management	currency		net cash remittance, remittances, cash remittance from subsidiaries	Cash upstreamed from operating subsidiaries to the holding company.
Cash Remittance Ratio			unreviewed		remittance_ratio			capital_management	%		remittance ratio, cash remittance ratio, cash upstreaming ratio	cash_remittance / remittance_ratio_basis_earnings.
Combined Ratio			unreviewed		combined_ratio			non_life	%	CoR	CoR, C/R, combined operating ratio	loss_ratio + underwriting_expense_ratio (net earned premium basis). <100% = underwriting profit.
Commission Ratio			unreviewed		commission_ratio	Underwriting Expense Ratio	underwriting_expense_ratio	non_life	%		commission ratio, acquisition expense ratio	Acquisition costs (commissions + DAC amortisation) / net earned premium.
Contractual Service Margin			✓ validated	KPI required. Clear name.	csm	Technical Provisions	technical_provisions	balance_sheet	currency	CSM	CSM, contractual service margin, pre-tax CSM, CSM before tax	Unearned profit on in-force contracts, released to P&L over coverage (IFRS 17). Before tax by definition.
Contractual Service Margin (After Tax)			unreviewed		csm_after_tax			balance_sheet	currency		CSM after tax, post-tax CSM, net CSM	csm x (1 - csm_tax_rate).
Debt Financing Charges			unreviewed		debt_financing_charges			pnl	currency		debt financing charges, interest expense on debt, financing costs	Financing/interest charges on debt instruments (senior + subordinated). Excludes hybrid instrument financing charges (equity-classified distributions).
Debt Financing Charges (After Tax)			unreviewed		debt_financing_charges_after_tax			pnl	currency		debt financing charges after tax, net interest expense, after-tax financing costs	Financing charges on debt instruments (senior + subordinated), after tax. Excludes hybrid charges. = debt_financing_charges x (1 - holding_company_tax_rate).
Debt Gearing			unreviewed		gearing			balance_sheet	%		gearing, leverage ratio, debt gearing	financing_debt / (financing_debt + gearing_basis_shareholders_equity), or debt/equity - confirm house definition.
Discount Effect on Loss Ratio			unreviewed		discount_effect_on_loss_ratio	Loss Ratio	loss_ratio	non_life	%		discount effect, discount on loss ratio, IFRS 17 discount effect	Effect of discounting on the loss ratio (IFRS 17). Difference between discounted and undiscounted loss ratios.
Dividend Payout Ratio			unreviewed		dividend_payout_ratio	Total Payout Ratio	total_payout_ratio	shareholder_payout	%		dividend payout ratio, payout ratio	dividend_paid / payout_ratio_basis_earnings.
Dividend Per Share			unreviewed		dividend_per_share			per_share	per_share	DPS	DPS, dividend per share	Declared/proposed dividend per share for the period (board-declared primitive).
Dividend Yield			unreviewed		dividend_yield	Shareholder Payout Yield	shareholder_payout_yield	shareholder_payout	%		dividend yield, div yield	dividend_per_share / share_price.
Dividends Paid			unreviewed		dividend_paid	Total Shareholder Payout	total_shareholder_payout	shareholder_payout	currency		dividends, dividend paid, cash dividend	Total cash dividends paid in the period.
EPS Basis Earnings			unreviewed		eps_basis_earnings			pnl	currency		EPS basis earnings, EPS numerator, earnings for EPS	Earnings figure used as the numerator for reported EPS (net income adjusted per IAS 33 for hybrid coupons, preference dividends, etc.).
Earnings Per Share			unreviewed		earnings_per_share			per_share	per_share	EPS	EPS, earnings per share, basic EPS, diluted EPS	eps_basis_earnings / average_shares_outstanding (net income adjusted per IAS 33 for equity-classified hybrid coupons). Net-of-hybrid reported basis; ties the disclosed EPS.
Effective Tax Rate			unreviewed		effective_tax_rate			pnl	%	ETR	ETR, effective tax rate, group tax rate, group income tax rate, group effective tax rate	Income tax expense / pre-tax profit.
Excess Capital			unreviewed		excess_capital			solvency	currency		excess solvency capital, capital surplus	available_capital - required_capital.
Financing Debt			unreviewed		financing_debt			balance_sheet	currency		financing debt, gross financial debt	Total financing/financial debt = senior_debt + subordinated_debt (excl. undated/hybrid if equity-classified).
Gearing Basis Shareholders' Equity			unreviewed		gearing_basis_shareholders_equity			balance_sheet	currency		gearing basis shareholders equity, adjusted shareholders equity, adjusted equity, common equity ex-hybrid	Shareholders' equity (group share) on the basis used for gearing calculations (e.g., less hybrid/RT1 instruments). Company-specific.
Goodwill			unreviewed		goodwill	Total Intangible Assets	total_intangible_assets	balance_sheet	currency		goodwill	Goodwill arising on acquisitions.
Gross Written Premiums			unreviewed		gross_written_premium			volume	currency	GWP	GWP, gross premiums written, gross written premium	Total premiums written (gross of reinsurance) before earning.
Gross Written Premiums & Other Revenues			unreviewed		gross_written_premium_and_other_revenue			volume	currency		GWP & other revenues, premiums and other revenues, total premiums and other revenue	gross_written_premium + other_revenue (AXA-style top-line aggregate).
Holding Company Cash			unreviewed		holding_company_cash			capital_management	currency		holding company cash, closing cash balance, holding cash, cash at holding	Holding-company cash balance (period-end).
Holding Company Tax Rate			unreviewed		holding_company_tax_rate			pnl	%		holding company tax rate, holdco tax rate	Tax rate applicable at the holding company level. Used to derive after-tax debt financing charges from before-tax charges.
Hybrid Equity			unreviewed		hybrid_equity			balance_sheet	currency		undated subordinated debt, deeply subordinated debt, hybrid capital, RT1	Undated/deeply-subordinated instruments classified as equity (e.g. RT1).
Hybrid Instrument Financing Charges			unreviewed		hybrid_instrument_financing_charges			pnl	currency		hybrid instrument financing charges, hybrid debt charges before tax, hybrid coupon charges	Financing charges on hybrid/undated subordinated instruments (before tax by default).
Hybrid Instrument Financing Charges (After Tax)			unreviewed		hybrid_instrument_financing_charges_after_tax			pnl	currency		hybrid financing charges, subordinated debt charges after tax, hybrid debt charges, undated debt cost	After-tax financing charges on hybrid/undated subordinated instruments. One common adjustment item deducted to derive adjusted earnings.
IFRS Economic Value			unreviewed		ifrs_economic_value			balance_sheet	currency	IFRS EV	IFRS EV, IFRS economic value, IFRS embedded value	Economic value computed on an IFRS basis (where disclosed).
Income Before Tax			unreviewed		income_before_tax			pnl	currency	PBT	PBT, profit before tax, income before tax, pre-tax income, earnings before tax, EBT	Total consolidated income before tax.
Insurance Finance Income/Expense			unreviewed		insurance_finance_income_expense			pnl	currency	IFIE	IFIE, insurance finance result, insurance finance income or expenses	Unwind of discount + effect of financial-assumption changes on insurance liabilities (IFRS 17), through P&L and/or OCI.	proposed
Insurance Revenue			unreviewed		insurance_revenue			volume	currency		insurance revenue, insurance revenues	IFRS 17 insurance revenue (earned; excludes investment components). Not equal to GWP.
Insurance Service Expense			unreviewed		insurance_service_expense			pnl	currency	ISE	ISE, insurance service expenses	Incurred claims + attributable expenses + loss-component movements (IFRS 17).	proposed
Insurance Service Result			unreviewed		insurance_service_result			pnl	currency	ISR	ISR, insurance service result	insurance_revenue - insurance_service_expense (+/- reinsurance result). The IFRS 17 underwriting result.	proposed
Loss Ratio			unreviewed		loss_ratio	Combined Ratio	combined_ratio	non_life	%	LR	LR, claims ratio, incurred loss ratio	Incurred claims / net earned premium = undiscounted_cy_attritional_loss_ratio + natural_catastrophe_loss_ratio + prior_year_reserve_development_loss_ratio + discount_effect_on_loss_ratio.
Market Capitalization			unreviewed		market_capitalization			equity_valuation	currency	Mkt Cap	market cap, market capitalization	share_price x shares_outstanding.
Natural Catastrophe Loss Ratio			unreviewed		natural_catastrophe_loss_ratio	Loss Ratio	loss_ratio	non_life	%	Cat Loss Ratio	cat loss ratio, nat cat loss ratio, natural catastrophe loss ratio, cat load	Natural-catastrophe claims / net earned premium.
Net Income			unreviewed		net_income_attributable_to_parent			pnl	currency	NI	NI, net profit, net result, net income group share, bottom line, net income attributable to shareholders	Net income attributable to the parent's shareholders (group share, after NCI).
Net Investment Income			unreviewed		net_investment_income			pnl	currency		net investment income, investment return, investment result, investment income, net investment result	Net investment result recognised in P&L (income net of investment expenses).
Net Written Premiums			unreviewed		net_written_premium			volume	currency	NWP	NWP, net premiums written, net written premium	Premiums written net of outward reinsurance.
New Business CSM (After Tax)			unreviewed		new_business_csm_after_tax			life_new_business	currency	NB CSM AT	NB CSM after tax, new business CSM post-tax	CSM added from new business written in the period (after tax). IFRS 17 life.
New Business CSM (Before Tax)			unreviewed		new_business_csm_before_tax			life_new_business	currency	NB CSM BT	NB CSM before tax, new business CSM pre-tax, NB CSM	CSM added from new business written in the period (before tax). IFRS 17 life.
New Business Margin			unreviewed		new_business_margin			life_new_business	%	NBV Margin	NBV margin, new business value margin	new_business_value / present_value_of_new_business_premiums.
New Business Value			unreviewed		new_business_value			life_new_business	currency	NBV	NBV, value of new business, VNB	PV of future shareholder profits from new business written (after tax).
Non-Controlling Interests			unreviewed		non_controlling_interest	Total Shareholders' Equity	total_shareholders_equity	balance_sheet	currency	NCI	NCI, minority interests, minorities, non-controlling interests	Equity attributable to minority shareholders of subsidiaries.
Other Comprehensive Income			unreviewed		other_comprehensive_income			balance_sheet	currency	OCI	OCI, other comprehensive income	Items recognised in equity outside P&L (FVOCI, IFIE OCI option, FX, etc.).
Other Intangible Assets			unreviewed		other_intangible_assets	Total Intangible Assets	total_intangible_assets	balance_sheet	currency		other intangibles, other intangible assets	Intangibles other than goodwill (VOBA, software, distribution agreements).
Other Revenue			unreviewed		other_revenue			volume	currency		other revenue, other revenues	Non-premium revenues (fees, asset-management revenue, etc.).
Payout Ratio Basis Earnings			unreviewed		payout_ratio_basis_earnings			pnl	currency		payout ratio basis earnings, payout basis earnings, prior year underlying earnings	Earnings figure used as the denominator for payout ratio calculations. Company-specific (may be underlying earnings, adjusted earnings, or another basis).
Present Value of New Business Premiums			unreviewed		present_value_of_new_business_premiums			life_new_business	currency	PVNBP	PVNBP, PVEP, present value of expected premiums	PV of expected premiums on new business (NBV-margin denominator).
Price to Book			unreviewed		price_to_book			equity_valuation	x	P/B	P/B, price/book, PB ratio	market_capitalization / shareholders_equity_group_share (or share_price / book_value_per_share).
Price to Earnings			unreviewed		price_to_earnings			equity_valuation	x	P/E	P/E, price/earnings, PE ratio, PER	market_capitalization / net_income_attributable_to_parent (or share_price / EPS).
Prior-Year Reserve Development Loss Ratio			unreviewed		prior_year_reserve_development_loss_ratio	Loss Ratio	loss_ratio	non_life	%	PY Reserve Dev	PY reserve dev, reserve development ratio, prior year development, prior year reserve development	Prior-year claims reserve movement / net earned premium. Sign convention: NEGATIVE = favourable release (reduces loss/combined ratio); POSITIVE = adverse strengthening.
Remittance Ratio Basis Earnings			unreviewed		remittance_ratio_basis_earnings			capital_management	currency		remittance ratio basis earnings, subsidiary adjusted earnings, prior year subsidiary adjusted earnings	Earnings figure used as the denominator for the remittance ratio. Company-specific (typically subsidiary adjusted/underlying earnings).
Required Capital			unreviewed		required_capital			solvency	currency	SCR	SCR, solvency capital requirement, required solvency capital	Solvency capital requirement (SCR under Solvency II; equivalent under other regimes).
Retained Earnings			unreviewed		retained_earnings			balance_sheet	currency		retained earnings	Accumulated undistributed profits within equity.
Return on Equity			unreviewed		return_on_equity			returns	%	ROE	ROE, RoE, return on equity	net_income_attributable_to_parent / roe_basis_average_shareholders_equity.
Return on Tangible Equity			unreviewed		return_on_tangible_equity			returns	%	RoTE	RoTE, return on tangible equity	net_income_attributable_to_parent / average tangible_net_asset_value.	proposed
Risk Adjustment			unreviewed		risk_adjustment	Technical Provisions	technical_provisions	balance_sheet	currency	RA	RA, risk adjustment	IFRS 17 risk adjustment for non-financial risk.
RoE Basis Average Shareholders' Equity			unreviewed		roe_basis_average_shareholders_equity			balance_sheet	currency		RoE basis average shareholders equity, average RoE basis equity, RoE denominator equity	Period-average of roe_basis_shareholders_equity (typically (opening+closing)/2). RoE and Underlying RoE denominator.
RoE Basis Shareholders' Equity			unreviewed		roe_basis_shareholders_equity			balance_sheet	currency		RoE basis shareholders equity	Shareholders' equity (group share) on the basis used for RoE (period-end, company-specific adjustments such as ex-hybrid).
Senior Debt			unreviewed		senior_debt	Financing Debt	financing_debt	balance_sheet	currency		senior financing debt, financing debt (senior)	Senior (non-subordinated) financing debt.
Share Buy-backs			unreviewed		share_buyback	Total Shareholder Payout	total_shareholder_payout	shareholder_payout	currency		buyback, share buyback, share repurchase	Cash spent on share repurchases in the period.
Share Price			unreviewed		share_price			equity_valuation	per_share		share price, stock price, price per share	Market price per share (specify period-end or average).
Shareholder Payout Yield			unreviewed		shareholder_payout_yield			shareholder_payout	%		total payout yield, shareholder yield	dividend_yield + buyback_yield (= total_shareholder_payout / market_capitalization).
Shareholders' Equity (Group Share)			unreviewed		shareholders_equity_group_share	Total Shareholders' Equity	total_shareholders_equity	balance_sheet	currency	SE	shareholders equity group share, shareholders' equity group share, equity attributable to parent, parent equity, SE	Equity attributable to the parent's shareholders (excludes NCI and hybrid).
Shares Outstanding			unreviewed		shares_outstanding			equity_valuation	shares		shares outstanding, period-end shares, number of shares	Period-end ordinary shares outstanding (net of treasury).
Solvency Ratio			unreviewed		solvency_ratio			solvency	%	SII	SII, solvency II ratio, S2 ratio, solvency 2 ratio, SST ratio	available_capital / required_capital (eligible own funds / SCR).
Subordinated Debt			unreviewed		subordinated_debt	Financing Debt	financing_debt	balance_sheet	currency		dated subordinated debt, sub debt, subordinated bonds	Dated subordinated debt (liability-classified).
Tangible Book Value Per Share			unreviewed		tangible_book_value_per_share			per_share	per_share	TBVPS	TBVPS, tangible book value per share, tangible NAV per share	tangible_net_asset_value / shares_outstanding.	proposed
Tangible Net Asset Value			unreviewed		tangible_net_asset_value			balance_sheet	currency		tangible NAV, tangible net asset value, tangible equity, tangible book value	shareholders_equity_group_share - total_intangible_assets.
Target Payout Ratio			unreviewed		target_payout_ratio			shareholder_payout	%		target payout ratio, payout target	Management's target dividend/total payout ratio (guidance).
Target Solvency Ratio			unreviewed		target_solvency_ratio			solvency	%		target solvency ratio, solvency target	Management's target solvency ratio / operating range (guidance).
Technical Provisions			unreviewed		technical_provisions			balance_sheet	currency		insurance contract liabilities, technical reserves, insurance liabilities	Total insurance contract liabilities. IFRS 17 ~ best_estimate_liabilities + risk_adjustment + CSM (gross of reinsurance).
Total Assets			unreviewed		total_assets			balance_sheet	currency	TA	total assets	Total consolidated assets.
Total Intangible Assets			unreviewed		total_intangible_assets			balance_sheet	currency		intangible assets, intangibles	goodwill + other_intangible_assets.
Total Liabilities			unreviewed		total_liabilities			balance_sheet	currency		total liabilities	Total consolidated liabilities.
Total Payout Ratio			unreviewed		total_payout_ratio			shareholder_payout	%		total payout ratio	total_shareholder_payout / payout_ratio_basis_earnings.
Total Revenue			unreviewed		total_revenue			volume	currency		total revenue, total revenues	Total group revenue (IFRS).
Total Shareholder Payout			unreviewed		total_shareholder_payout			shareholder_payout	currency		total payout, dividends plus buybacks, total distribution	dividend_paid + share_buyback.
Total Shareholder Return			unreviewed		total_shareholder_return			equity_valuation	%	TSR	TSR, total shareholder return	Share-price appreciation + dividends reinvested over a period (externally measured).
Total Shareholders' Equity			unreviewed		total_shareholders_equity			balance_sheet	currency		total shareholders equity, total equity, total shareholders' equity	shareholders_equity_group_share + non_controlling_interest (+ hybrid if equity-classified).
Underlying EPS			unreviewed		underlying_earnings_per_share			per_share	per_share		underlying EPS, underlying earnings per share, operating EPS	underlying_eps_basis_earnings / average_shares_outstanding.
Underlying EPS Basis Earnings			unreviewed		underlying_eps_basis_earnings			pnl	currency		underlying EPS basis earnings, underlying EPS numerator, underlying earnings for EPS	Underlying earnings figure used as the numerator for underlying EPS (underlying earnings adjusted for hybrid coupons, etc.).
Underlying Earnings			unreviewed		underlying_earnings			pnl	currency	UE	UE, underlying earnings, operating earnings, operating profit, operating income, operating result, underlying earnings group share	Recurring operating result attributable to shareholders, after tax (excludes realised gains/losses and one-offs).
Underlying Earnings (Before Tax)			unreviewed		underlying_earnings_before_tax			pnl	currency		underlying earnings before tax, operating earnings before tax, pre-tax underlying earnings	Underlying/operating earnings before tax.
Underlying Earnings Tax Rate			unreviewed		underlying_earnings_tax_rate			pnl	%		underlying earnings tax rate, operating earnings tax rate	Tax / pre-tax underlying earnings; bridges underlying_earnings_before_tax to underlying_earnings.
Underlying Return on Equity			unreviewed		underlying_return_on_equity			returns	%	Underlying RoE	underlying RoE, underlying return on equity, operating RoE	underlying_earnings / roe_basis_average_shareholders_equity.
Underwriting Expense Ratio			unreviewed		underwriting_expense_ratio	Combined Ratio	combined_ratio	non_life	%	ER	ER, expense ratio, cost ratio, management expense ratio, underwriting expense ratio	commission_ratio + admin_expense_ratio (net earned premium basis).
Underwriting Result			unreviewed		underwriting_result			non_life	currency	UW result	UW result, underwriting profit, underwriting income	Net earned premium - claims - expenses (technical result). IFRS 17 ~ insurance service result.
Undiscounted Current-Year Attritional Loss Ratio			unreviewed		undiscounted_cy_attritional_loss_ratio	Loss Ratio	loss_ratio	non_life	%	CY Attritional	CY loss ratio, CY attritional loss ratio, accident year attritional loss ratio, undiscounted CY loss ratio	Current accident-year non-cat claims / net earned premium, before discount effect.