1. LIFENET INSURANCE COMPANY Investor Relations
  2. IR Information
  3. Accounting Glossary
Accounting Glossary
サブ-ナビゲーション
  • About Us
  • IR Information
    • Our Strengths
    • Market Overview
    • Business Environment
    • Mid-term Business Plan
    • Financial Information
    • IR Archive
    • Shareholder and Stock Information
    • IR Calendar
    • E-mail Notices
    • Investor FAQs
    • IR Policy (IR Manifesto)
    • 現在位置:Accounting Glossary
  • News Release
  • Sustainability
  • Index by Topic
  • Contact Us
  • Disclaimer
  • Terms of Use

Access Ranking

  • Financial results materials
  • IR News
  • Group Overview
  • IR Materials
  • Stock Information

IR email service

E-mail Notices

Accounting Glossary

We explain accounting terms clearly with using the book “Seimeihoken nyumon.”

IFRS accounting terms

  • Comprehensive Equity (CE)
  • Financial results
  • Risk adjustment
  • Group Credit Life Insurance (GCL) contracts value
  • Insurance revenue
  • Other results
  • Insurance acquisition cash flows (IACF)
  • Insurance service expenses
  • CSM (Contractual Service Margin)
  • Maintenance expenses
  • Insurance service results
  • New business CSM

Statutory accounting related terms

  • Embedded Value (EV)
  • Operating expenses
  • Fundamental profit
  • Value of new business
  • Zillmer’s method
  • Solvency margin ratio
  • Annualized premium
  • Policy reserve
  • Net premiums/Expenses loading
  • Ordinary profit/loss
  • Asset Liability Management (ALM)

“Seimeihoken nyumon” (Introduction to life insurance business)

A cover image of a book in which Haruaki Deguchi, the founder of Lifenet Insurance, clearly explains the mechanisms of life insurance.

This book is written by Lifenet's Founder Haruaki Deguchi, who explains clearly for understanding of life insurance.

  • header-content
  • header-content

  • CLOSE
  • MENU

サイト内検索

If you agree to the use of cookies, please click the "Agree" button.
If you do not agree, please do not use this site. 

Agree

  • footer-content