I am looking inside our JIRA database (SQL server) for the location where the fields "Σ Remaining Estimate" and "Remaining Estimate" are stored.
So I am looking for the table-name and columns name.
Can someone please let me know where I can find this?
They're not stored in the database, they are calculated. You'll have to code to accumulate the values yourself, every time.
Please, do not try reporting off a Jira database, it's not designed for it and is the single worst possible way to try to do any reporting for Jira.
Remaining estimate is stored, but also calculated which makes it "fun".
In a simple case, the users put in an estimate of X, then several worklogs are added, recording time as (say) y1, y2, and y3, giving a total of Y, then when you look at the issue, the "remaining estimate" is simply "X - Y".
But then it gets complex. Users can also adjust the remaining estimate directly, and the current estimate of time. If they've done that, then the estimate is adjusted in the database on the issue table as well.
So you've three columns to read on the issue table, plus all the worklogs.
The "Σ" fields are at least a bit more simple to explain, although even harder to replicate with SQL. They're the same as above, but summed up for all sub-tasks on top-level issues.
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