Which insurance company is ahead | the company’s finances

share

Security representing a share in the capital of a public company. This ensures the owner membership rights (the right to vote and the right to vote at the general meeting) and ownership (right to a share in the profit, share in capital increases or in the liquidation result).

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tape

Loans on the capital market. Bonds can have fixed or variable interest. The fractions of a bond that are designed as securities and are therefore negotiable are called liabilities or bonds.

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bear market

Price collapse on the stock exchange (also called a bear market) that lasts for a long time. Often also defined such that the correction must be at least 20% and extend over at least two months. Opposite: bull market.

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balance

Periodic comparison of all assets and liabilities on a key date. The asset side provides information on the use of the funds, while the liability side provides information on the acquisition of the funds (financing). part of the annual report.

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book profit

1. Difference resulting from the higher valuation or sale of assets or from the lower valuation of liabilities (eg provisions) compared to previous values. 2. Unrealized capital gains/losses.

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book loss

1. Difference resulting from the higher valuation or sale of assets or from the lower valuation of liabilities (eg provisions) compared to previous values. 2. Unrealized capital gains/losses.

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book value

1. Value at which an asset item is listed in the balance sheet (balance sheet value). If the book value is less than the value that can actually be obtained from a sale, the difference corresponds to a hidden reserve. 2. Value obtained by dividing reported equity by the number of outstanding shares.

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stock Exchange

Regular market organized according to fixed customs. Depending on the traded goods, you speak z. B. from securities, securities, foreign exchange, commodity exchanges or exchanges for derivative instruments (futures exchanges).

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Manager

Anglo-Saxon acronym for Chief Executive Officer, Chief Financial Officer, Chief Investment Officer and Chief Operating Officer, which together make up the Executive Board.

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yield

The percentage of earnings paid by a company per stock. The dividend is determined by the general meeting at the request of the board of directors. Payments to holders of profit certificates are also referred to as dividends.

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effects

Standardized securities suitable for mass trading, uncertificated rights with the same function (uncertificated securities) and derivatives. Securities are fungible and can be traded on the stock exchange.

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Equity

That part of the total capital owned by the shareholders and paid to them in the event of a going concern. From the shareholders’ point of view, a company’s most important task is to create a return on equity that is commensurate with the risk (cf. the bank’s equity).

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income statement

In contrast to the view of the balance sheet based on the key date, the income statement shows a company’s business development over a certain period. part of the annual report.

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Management

The highest level of operational management, usually consisting of a chairman (managing director, general manager, CEO), a chief financial officer (CFO) and the department heads. Often the head of Human Resources is also part of the upper management level. Monitored by VR.

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inflation

Price increase or currency depreciation. The change is indicated as the inflation rate. Often causes central banks to pursue a restrictive monetary policy (high key interest rates), which weighs on stocks and bonds. Opposite: disinflation, deflation.

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Economy

Often used synonymously for the state of the economy as a whole. Research emphasizes the cyclical course of economic growth (upturn, boom, decline, recession, depression). That is why the term business cycle is also used in English.

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price-earnings ratio

Share price in relation to earned or expected earnings per dividend bearing share. The stock valuation ratio indicates how many times earnings per share is included in the share price. P/E can be used to compare different stocks within an industry.

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bonus

1. Option price paid by the buyer of an option to the writer. 2. Indicates how many percent the price of the underlying must rise to break even. The premium shows the percentage by which an underlying asset would be more expensive if an option was bought and exercised than if the stock were bought outright. 3. Conversion Bonus .

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bonuses

The insurance premiums attributable to the financial year, which are calculated as net premiums less changes in unearned premiums.

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US GAAP

Accounting standard (Generally Accepted Accounting Principles, GAAP) to be used in the United States for publicly traded companies.

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asset Management

Business area where the financial institutions themselves actively look after all private and institutional customers’ assets. This also includes offering mutual funds. Opposite: investment advice.

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Board of Directors

Monitors and directs (through the definition of strategy) the management of a company for all shareholders. As a general rule, according to Swiss law, the majority of the board members of an AG must have Swiss citizenship and be domiciled in Switzerland. The board consists of executive (internal) and non-executive (external) members. As part of good corporate governance, the practice is becoming more and more established that a significant part of the board must not have any business relationship with the company. The board is elected by the general meeting.

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