Steuerung von Versicherungsunternehmen

Abkürzungsverzeichnis
Abb. Abbildung ABC Activity Based Costing ABS Asset Backed Securities AD Außendienst AG Aktiengesellschaft AHP Analytic Hierarchy Process AIFM Alternative Investment Fund Manager (Richtlinie) AktG Aktiengesetz ALM Asset Liability Management APE Annualized Premium Equivalent APT Arbitrage-Preistheorie ARIMA Autoregressive Integrated Moving Average ART Alternativer Risikotransfer AVO Aufsichtsverordnung (Schweiz) BAB Betriebsabrechnungsbogen BaFin Bundesanstalt für Finanzdienstleistungsaufsicht BAI Bundesverband Alternative Investments BBA Building Block Approach BerVersV Versicherungsberichterstattungs-Verordnung BI Business Intelligence BICC BI Competence Center BilMoG Bilanzrechtsmodernisierungsgesetz BIOSS BI One Stop Shop BOP Business Operating Profit BörsG Börsengesetz BörsZulG Börsenzulassungsgesetz BP Basispunkte BPC Business Planning & Consolidation (SAP-Modul) BPMN Business Process Management (Software) BPO Business Process Outsourcing BS Balance Sheet BSC Balanced Scorecard BY Business Year c. p. ceteris paribus CAPM Capital Asset Pricing Model CAR Capital Adequacy Ratio CAT Catastrophe (Bond) CAY Current Accident Year CC Cost Center CD Corporate Design CDO Collateralized Debt Obligations oder Chief Digital Officer CFO Chief Financial Officer CFRoI Cash-Flow Return on Investment CI Corporate Identity CIO Chief Investment Officer oder Chief Information Office CLN Credit Linked Notes CO Controlling oder SAP-Modul COO Chief Operation Officer CPM Corporate Performance Management CPPI Constant Proportion Portfolio Insurance CR Change Request CRM Customer Relationship Management oder Credit Risk Management CRO Chief Risk Officer CSM Contractual Service Margin CVaR Conditional Value at Risk d.V. der Verfasser DAC Deferred Acquisition Cost DAX Deutscher Aktienindex DB Deckungsbeitrag DBR Deckungsbeitragsrechnung DC Data Category DCF Discounted Cash-Flow DFA Dynamische Finanzanalyse DVO Delegierte Verordnung DWH Data Warehouse EBIT Earnings Before Interest and Tax ECM Economic Capital Management oder Economic Capital Model EDWH Enterprise Data Warehouse EEV European Embedded Value EIOPA European Insurance & Occupational Pensions Authority EK Eigenkapital EML Estimated Maximum Loss EP Economic Profit EPM Enterprise Performance Management ERM Enterprise Risk Management ERP Enterprise Resource Planning ES Expected Shortfall ESG Environmental, Social, Governance oder Economic Scenario Generator ETF Exchange Traded Funds ETL Extraktion, Transformation, Laden EU Europäische Union EVA© Economic Value Added EVM Economic Value Management Exp. Var. Experience Variance EZB Europäische Zentralbank FASB Financial Accounting Standards Board F & A Finance & Accounting F & E Forschung & Entwicklung FC Forecast FDF Finance Data Foundation FE Führungsebene FER Fachempfehlungen für Rechnungslegung (Swiss GAAP) FI Finanzen (SAP-Modul) FINMA Finanzmarktaufsicht (Schweiz) FK Fremdkapital FLAOR Forward Looking Assessment of Own Risk FMA Finanzmarktaufsicht (Österreich) FPSL Financial Products Subledger (SAP-Modul) FRDP Finance & Risk Data Platform (SAP-Modul) FS-CD Financial Services - Collections & Disbursements (SAP-Modul) FS-RI Financial Services - Reinsurance (SAP Modul) FV Fair Value FVTOCI FV Through OCI FVTPL FV Through Profit & Loss GAAP Generally Accepted Accounting Principles GB Geschäftsbereich GBCS Global Business Communication Standards GDI Group Data Integration GDV Gesamtverband der Deutschen Versicherungswirtschaft GDWH Global Data Warehouse GL Geschäftsleitung GoB Grundsätze ordnungsmäßiger Buchführung GoC Group of Contracts GPO Global Process Owner GuV Gewinn- und Verlustrechnung HADOOP© Eigenname von ApacheT für ihre Open-Source-Software HANA High Performance Analytic Appliance (SAP-Datenbank) HB Handelsbilanz HCM Human Capital Management (SAP-Modul) HGB Handelsgesetzbuch HR Human Resource IAA Internationale Aktuarvereinigung IAS International Accounting Standard IASB International Accounting Standards Board IBCS International Business Communication Standards IBNER Incurred But Not Enough Reserved IBNR Incurred But Not Reported IC Intercompany ICR Intercompany...