Operational management system

Operational management system

A number of IFRS-based financial performance indicators are embedded in our strategic system of targets and coordinated with our parameters for value creation derived from the economic capital model. We use these indicators for operational management within the year, in part because they are available promptly and also because they already provide initial pointers as to whether we are likely to achieve our higher-order strategic objectives. These are for both business groups the growth in gross premium, for non-life reinsurance the combined ratio, for life and health reinsurance the EBIT margin and for the Group as a whole the return on investment. We do not use non-financial performance indicators for operational management within the year.


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