| ACPR |
|
Autorité de contrôle prudentiel et de résolution |
| AI |
|
Artificial Intelligence |
| ALM |
|
Asset and liability management |
| AM RSU |
|
Asset Managers restricted share units |
| AmC |
|
Amortised cost |
| BaFin |
|
German Federal Financial Supervisory Authority |
| BBA |
|
Building block approach or general model |
| BCM |
|
Business Continuity Management |
| BIO |
|
Biodiversity and ecosystems |
| BVG |
|
Swiss Federal Act on Occupational Retirement, Survivors’ and Disability Pension Plans |
| CCA |
|
Climate change adaptation |
| CCM |
|
Climate change mitigation |
| CD |
|
Corporate Design |
| CE |
|
Circular economy |
| CI |
|
Corporate Identity |
| CIS |
|
Center for Internet Security |
| CO |
|
Code of Obligations |
| CO₂e |
|
Carbon dioxide equivalent |
| CobiT |
|
Control Objectives for Information and Related Technology |
| CRREM |
|
Carbon Risk Real Estate Monitor |
| CSM |
|
Contractual service margin |
| CSRD |
|
Corporate Sustainability Reporting Directive |
| CTI |
|
Cyber Threat Intelligence |
| DGNB |
|
Deutsche Gesellschaft für nachhaltiges Bauen |
| DORA |
|
Digital Operational Resilience Act |
| DPF |
|
Discretionary participation features |
| EAD |
|
Exposure at default |
| ECIU |
|
Energy and Climate Intelligence Unit |
| ECL |
|
Expected credit losses |
| EntGTranspG |
|
Entgelttransparenzgesetz (Transparency in Wage Structures Act) |
| ESG |
|
Environmental, social and governance |
| ESRS |
|
European Sustainability Reporting Standards |
| FFA |
|
Fédération française de l’assurance |
| FMIA |
|
Financial Market Infrastructure Act |
| FMIO |
|
Financial Market Infrastructure Ordinance |
| FINMA |
|
Swiss Financial Market Supervisory Authority |
| FOEN |
|
Swiss Federal Office for the Environment |
| FTE |
|
Full-time equivalent |
| FVOCI |
|
Fair value through other comprehensive income |
| FVPL |
|
Fair value through profit or loss |
| GDP |
|
Gross domestic product |
| GHG |
|
Greenhouse gas |
| GloBE |
|
Global Anti-Base Erosion |
| GPS |
|
Group Performance System |
| GRC |
|
Group Risk Committee |
| GRESB |
|
Global Real Estate Sustainability Benchmark |
| GRI |
|
Global Reporting Initiative |
| HNWI |
|
High-net-worth individuals |
| HQE |
|
Haute Qualité Environnementale |
| IAIS |
|
International Association of Insurance Supervisors |
| ICS |
|
Internal control system |
| ILO |
|
International Labour Organization |
| IRC |
|
Investment and Risk Committee |
| ISS |
|
Institutional Shareholder Services |
| ISSB |
|
International Sustainability Standards Board |
| KGAST |
|
Conference of Managers of Investment Foundations |
| KPI |
|
Key Performance Indicators |
| LEED |
|
Leadership in Energy and Environmental Design |
| LGD |
|
Loss given default |
| LIC |
|
Liability for incurred claims |
| LLP |
|
Last liquid point |
| LRC |
|
Liability for remaining coverage |
| LTPD |
|
Lifetime probability of default |
| MTP |
|
Medium-term planning |
| NGFS |
|
Network for Greening the Financial System |
| NZAM |
|
Net Zero Asset Managers initiative |
| OCI |
|
Other comprehensive income |
| ORM |
|
Operational risk management |
| ORSA |
|
Own Risk and Solvency Assessment |
| PAA |
|
Premium allocation approach |
| PACTA |
|
Paris Agreement Capital Transition Assessment |
| PAI |
|
Principal Adverse Impact |
| PAM |
|
Proprietary Insurance Asset Management |
| PCAF |
|
Partnership for Carbon Accounting Financials |
| PPC |
|
Pollution prevention and control |
| PD |
|
Probability of default |
| PRI |
|
Principles for Responsible Investment |
| PSI |
|
Principles for Sustainable Insurance |
| RA |
|
Risk adjustment |
| SASB |
|
Sustainability Accounting Standards Board |
| SDG |
|
Sustainable Development Goals |
| SFDR |
|
Sustainable Finance Disclosure Regulation |
| SIA |
|
Swiss Insurance Association |
| SICR |
|
Significant increase in credit risk |
| SIF |
|
State Secretariat for International Finance |
| SMI |
|
Swiss Market Index |
| SPPI |
|
Solely payments of principal and interest |
| SST |
|
Swiss Solvency Test |
| SVVK-ASIR |
|
Swiss Association for Responsible Investments |
| TCFD |
|
Task Force on Climate-related Financial Disclosures |
| TPAM |
|
Third-Party Asset Management |
| UFR |
|
Ultimate forward rate |
| UI |
|
Underlying items |
| UNEP FI |
|
United Nations Environment Programme Finance Initiative |
| UNGC |
|
United Nations Global Compact |
| UNGP |
|
United Nations Guiding Principles on Business and Human Rights |
| VFA |
|
Variable fee approach |
| VIS |
|
Swiss Real Estate Association |
| VOTUM |
|
Verband unabhängiger Finanzdienstleistungs-Unternehmen in Europa e.V. |
| WTR |
|
Water and marine resources |