Payout Ratio

A principal indicator of how much profit is returned to shareholders as dividends. A low dividend payout ratio indicates that profits are retained by the company.

Personal Accident Insurance

Insurance to cover injuries caused by sudden and accidental event requiring outpatient treatment.

Policy Reserves

A reserve that an insurance company sets aside in advance to prepare for contractual obligations, such as insurance claims that may be need to be paid in the future. These include "ordinary policy reserves" set aside to prepare for claims payment in the next fiscal year onwards, "refund reserves" and “policyholder dividend reserves” to prepare for payment of maturity refunds and policyholder dividends in savings insurance, and "catastrophic loss reserves" to prepare for catastrophic disasters.

Policyholder Premium Deposits

Revenue received as premiums for savings insurance (savings-type insurance) included in insurance underwriting income.

Price Book-Value Ratio (P/B ratio, PBR)

Stock price divided by net assets per share. It is the ratio of stock price to net assets per share, and if the P/B ratio is high, it indicates that intangible value such as technological capability and brand power is highly evaluated.

Price Earnings Ratio (P/E ratio, PER)

Stock price divided by net income per share. It indicates how many times higher the stock price rose relative to net income per share, and a high P/E ratio indicates that it is expensive, and a low P/E ratio indicates that it is cheap.


Regulatory Disclosures

Materials published by companies, governments, local governments, etc. to provide information on the current state of the organization, activities, and businesses to stakeholders (interested parties), and SOMPO publishes it as an "annual report". Disclosure materials increase business transparency and allow companies to gain investors’ trust.


Insurance purchased by insurance companies in case of huge claims payment due to natural disasters, etc. Risks can be diversified and evened out by sharing claims payment responsibility with other insurance companies.

Reinsurance Assumed

Acceptance of a part of the insurance risk from other insurers through reinsurance.

Reinsurance Ceded

It is to transfer a portion of insurance risks assumed by an insurance company (ceding company) to another insurance company (reinsurer) through reinsurance.

Reserve for Outstanding Losses and Claims

Reserve that sets aside adequate amount of money for insurance claims that are payable but unpaid at the end of the accounting period.

Reserve for Price Fluctuation

A reserve for assets, such as equity securities and bonds, held by insurance companies that are set aside in advance to prepare for losses due to price fluctuations.

Return on Assets (ROA)

It is calculated by dividing net income by total assets. It shows how efficiently the total assets are used, and the higher the value, the higher the profitability. A financial indicator of the profitability of a company.

Return on Assets Under Management(Income Yield)

An indicator of the results of investment in terms of income gains (interest and dividend income). The yield is calculated by using the interest and dividend income from assets for the numerator and the acquisition cost of assets for the denominator.

Return on Equity (ROE)

Ratio of net income to shareholders' equity. It is an indicator of a company’s profitability that measures how efficiently profits are earned with shareholders' equity.

Return on Investment (ROI)

An indicator to measure the profitability of a company. It is the ratio of profit to invested capital.

Return on Risk

An indicator that measures the amount of profit (return) that is generated relative to the amount of risk (profitability versus the amount of risk)

Risk-Monitored Loans

Loans that insurance companies provide as part of investment that are deemed to be unrecoverable, repayments are delayed, or are likely to be so.