Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht)
Value arrived at using mathematical methods for future liabilities (usually prospectively as present value of future liabilities minus present value of future incoming premiums), primarily in life and health insurance (that is transacted in a similar way to life insurance).
Best-in-class investment approach
Investment in companies that deliver the best sustainability performance in their sector.
Book value per share
Shareholders' equity divided by the number of shares outstanding