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Unipolsai Earnings Release 2018

Mar 15, 2019

4413_10-k_2019-03-15_1c83b89f-9a25-4883-b02d-75a9ae61db79.pdf

Earnings Release

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Informazione
Regolamentata n.
0230-10-2019
Data/Ora Ricezione
15 Marzo 2019
07:10:35
MTA
Societa' : UNIPOLSAI
Identificativo
Informazione
Regolamentata
: 115145
Nome utilizzatore : UNIPOLSAIN07 - Giay
Tipologia : 2.4; 1.1
Data/Ora Ricezione : 15 Marzo 2019 07:10:35
Data/Ora Inizio
Diffusione presunta
: 15 Marzo 2019 07:10:36
Oggetto : approved UnipolSai: draft financial statements and
consolidated financial statements for 2018
Testo del comunicato

Vedi allegato.

UNIPOLSAI: DRAFT FINANCIAL STATEMENTS AND CONSOLIDATED FINANCIAL STATEMENTS FOR 2018 APPROVED

  • The preliminary results reported on 8 February last are confirmed.
  • Consolidated net profit of €948m (€537m in 2017)
  • Combined ratio after reinsurance 94.3% (97.2% in 2017)
  • Consolidated solvency ratio based on economic capital of 202%1
  • Proposed dividend of €0.145 per share (dividend yield 6.8%2 )
  • Shareholders' Meeting scheduled for 17 April 2019
  • Launch of the share repurchase programme for the compensation plans

Bologna, 15 March 2019

The Board of Directors of UnipolSai Assicurazioni S.p.A., which met yesterday under the chairmanship of Carlo Cimbri, approved the consolidated financial statements and draft financial statements of UnipolSai Assicurazioni, confirming the preliminary results reported on 8 February last.

1 Economic capital is the measure of absorbed capital calculated on the basis of the principles and models applied in the partial internal model and having operational value.

2 Price at date of Board of Directors meeting of 7 February 2019.

The main results of UnipolSai for 2018

  • Consolidated net profit of €948m, including the capital gain of €309m generated from the sale of the shareholding in Popolare Vita S.p.A. and the capital loss of €50m from the decision to sell the shareholding in Unipol Banca to BPER Banca. UnipolSai had a consolidated profit of €537m in 2017 which included the financial effects of the banking business restructuring plan. Without considering the effects of the above‐mentioned non‐ recurring components for the two periods in question and re‐calculating the consolidated results on a comparable basis, consolidated net profit for 2018 stood at €703m compared to €690m in 2017.
  • Direct insurance income, including reinsurance ceded, at €11,718m (+5.9% compared to €11,068m recorded in 2017).

Non‐Life business: €7,892m (+7.3% compared to 2017)

Life business: €4,292m on a comparable basis3 (+15.4% compared to 2017 on a comparable basis3 )

  • Combined ratio of 94.3% (94.2% on a comparable basis3 ), an improvement on the figure of 97.2% of 2017 (96.4% on a comparable basis3 ).
  • The combined direct ratio was 94.6% (94.4% on a comparable basis3 ) compared to 95.9% in 2017 (95.1% on a comparable basis3 ).
  • Return on financial investments portfolio of 3.9%
  • Total equity of €5,697m (€6,194m at 31 December 2017), of which €5,448m attributable to the UnipolSai Group
  • Consolidated solvency ratio based on economic capital of 202%4 (210% at 31 December 2017)
  • Individual solvency ratio of 253%5 (263% at 31 December 2017)

3 For the entire duration of both periods under comparison, the figures provided on a comparable basis were calculated on the basis of the consolidation scope as at 31 December 2018. With respect to the corresponding final figures, the amounts contributed by Popolare Vita and The Lawrence Life were therefore not included, and, where they had not already been included for the entire duration of the periods being compared, the amounts relating to the companies UniSalute, Linear and Ambra Property, acquired by UnipolSai in the second half of 2017, and the Arca Group, acquired by UnipolSai in the third quarter of 2018 were included.

4 Economic capital is the measure of absorbed capital calculated on the basis of the principles and models applied in the partial internal model and having operational value.

5 Figure calculated in accordance with the partial internal model, to be considered as preliminary since the Supervisory Authority will be notified of the definitive results pursuant to the timescales provided under prevailing law.

Accounting profit and dividends

UnipolSai Assicurazioni S.p.A. ended 2018 with an accounting profit of €412.8m. On the basis of this result, the Board of Directors also decided to submit the proposal to the Shareholders' Meeting to distribute a dividend of €0.145 per ordinary share for 2018 in accordance with the articles of association and in line with 2017.

If the Shareholders' Meeting scheduled for 17 April 2019 approves the dividend, it will be payable from 22 May 2019, with the ex‐dividend date from 20 May 2019, and a record date of 21 May 2019. The full text of the proposed resolutions and reports by the Board of Directors relating to the items on the agenda and all related documentation will be available, as provided by law, at the registered office and on the Company website (Governance/Shareholders' Meetings section) and on the website of the Italian Stock Exchange www.borsaitaliana.it..

****

Launch of the treasury share purchase programmes for the compensation plans based on financial instruments approved by UnipolSai and certain subsidiaries

In accordance with article 144‐bis of CONSOB Issuers' Regulation, article 5 of Regulation (EU) no. 596/2014 and article 2 of Delegated Regulation (EU) 2016/1052, starting from today's date, the purchase programmes (individually the "Programme" and together the "Programmes") for treasury shares (the "Shares") of UnipolSai S.p.A. ("UnipolSai") will commence, by UnipolSai and the following directly controlled companies: Alfaevolution Technology S.p.A., Gruppo Una S.p.A., Leithà S.r.l., SIAT S.p.A., UnipolSai Servizi Consortili S.c.r.l. and UniSalute S.p.A. (the "Subsidiaries").

The purchases will be for a maximum number of 1,344,000 Shares (amounting to about 0,047% of the share capital of UnipolSai), as set out in more detail below, to be used to implement the compensation plans based on performance share type financial instruments, approved by the respective Shareholders' Meetings of the Shareholders of UnipolSai and the Subsidiaries for the years 2016‐2018, with the first tranche of Shares to be allotted to the Managers of UnipolSai and the Subsidiaries on 30 April next.

UnipolSai

The UnipolSai Programme ‐ applicable to the authorisation for the purchase of treasury shares issued in accordance with article 2357 and 2357‐ter of the Civil Code and other applicable provisions of the law and regulations, by the Shareholders' Meeting of 23 April 2018, for a maximum period of 18 months and a maximum expenditure limit of €100m ‐ is to purchase a maximum number of 1,200,000 Shares.

Subsidiaries

The Subsidiaries' Programmes ‐ applicable to the Share purchase authorisations of the parent company, issued as from 30 May 2018, in accordance with article 2359‐bis of the Civil Code and other applicable provisions of the law and regulations, by the respective Shareholders' Meetings, for a maximum period of 18 months and a total maximum expenditure of €995,100 ‐ are to purchase a maximum number of 144,000 Shares.

All the purchases will be made through one or more transactions on the regulated market, in accordance with the procedures established for those types of transactions in the market organisation and management regulations, for a maximum unit price calculated by taking the official closing share price of the stock in the trading session prior to each individual transaction, with a mark‐up of no higher than 15%.

The Share purchase transactions implementing the Programmes will also be carried out in accordance with the provisions of articles 132 of the Consolidated Law on Finance, 144‐bis, first paragraph, letter b) of the CONSOB Issuers' Regulation, and in accordance with the terms set out under articles 5 of Regulation (EU) 596/2014 and 3 of Delegated Regulation (EU) 2016/1052.

As of today's date, UnipolSai holds a total of 50,052,345 in ordinary treasury shares (equal to about 0.733% of the share capital), of which 48,252,345 indirectly through the subsidiaries Arca Vita S.p.A. (10,000), Pronto Assistance S.p.A. (344,312), UnipolSai Finance S.p.A. (38,454,775) and UnipolSai Nederland B.V. (9,443,258).

****

In order to provide more complete disclosure of the 2018 result, please find attached hereto the Consolidated Balance Sheet, the Consolidated Income Statement, the Statement of Comprehensive Income, the summary of the Consolidated Income Statement by Business Segment and the Balance Sheet by Business Segment, and the reclassified Balance Sheet and Income Statement of UnipolSai Assicurazioni S.p.A.

Finally, by today's date, the Integrated Consolidated Financial Statements for 2018 will be made available to the public at the registered office of the company on the authorised storage mechanism eMarket Storage (), and on the Company's website www.unipolsai.com (Governance/Shareholders' Meetings/2019/Ordinary and extraordinary shareholders' meeting of 17 April 2019 section), not including the reports by the auditing firm and the Board of Statutory Auditors, that will be published subsequently in accordance with the law as indicated in the notice calling the meeting.

PRESS RELEASE

Maurizio Castellina, Manager in charge of financial reporting of UnipolSai Assicurazioni S.p.A., declares, pursuant to Article 154‐bis, paragraph 2, of the Consolidated Law on Finance, that the accounting information contained in the press release corresponds to the corporate documentation, ledgers and accounting records.

Glossary

DIRECT BUSINESS COMBINED RATIO: indicator that measures the balance of Non-Life direct technical management, represented by the sum of the loss ratio (ratio between direct claims for the period + other technical charges and direct premiums earned) and the expense ratio (ratio between operating expenses and direct premiums recognised). COMBINED RATIO AFTER REINSURANCE: indicator that measures the balance of Non-Life total technical management, represented by the sum of the loss ratio (ratio between claims for the period + other technical charges and premiums earned) and the expense ratio (ratio between operating expenses and premiums earned).

UnipolSai Assicurazioni S.p.A.

UnipolSai Assicurazioni S.p.A. is the insurance company of the Unipol Group, Italian leader in Non‐Life Business, in particular in vehicle liability insurance. Also active in Life Business, UnipolSai has a portfolio of over 10 million customers and holds a leading position in the national ranking of insurance groups with a direct income amounting to approximately €12.2bn, of which €7.9bn in Non‐Life Business and €4.3bn in Life Business (2018 figures). The company has the largest agency network in Italy, with more than 2,800 insurance agencies and about 6,000 sub‐agencies spread across the country. UnipolSai Assicurazioni is a subsidiary of Unipol Gruppo S.p.A. and, like the latter, is listed on the Italian Stock Exchange, being one of the most highly capitalized securities.

Unipol Gruppo

Media Relations Fernando Vacarini T. +39 051 5077705 [email protected] Investor Relations Adriano Donati T. +39 051 5077933 [email protected]

Barabino & Partners

Massimiliano Parboni T. +39 335 8304078 [email protected] Giovanni Vantaggi T. +39 328 8317379 [email protected]

Follow us on Unipol Gruppo @UnipolGroup_PR http://changes.unipol.it www.unipol.it

Consolidated Balance Sheet – Assets

31/12/2018 31/12/2017
1 INTANGIBLE ASSETS 835.4 691.3
1.1 Goodwill 464.6 327.8
1.2 Other intangible assets 370.8 363.5
2 PROPERTY, PLANT AND EQUIPMENT 1,813.6 1,719.3
2.1 Property 1,564.1 1,482.9
2.2 Other items of property, plant and equipment 249.5 236.4
3 TECHNICAL PROVISIONS - REINSURERS' SHARE 982.0 846.0
4 INVESTMENTS 57,128.6 49,084.8
4.1 Investment property 2,071.1 2,271.4
4.2 Investments in subsidiaries and associates and interests in joint ventures 341.0 803.8
4.3 Held-to-maturity investments 459.6 539.6
4.4 Loans and receivables 4,313.1 4,489.1
4.5 Available-for-sale financial assets 43,446.0 36,042.7
4.6 Financial assets at fair value through profit or loss 6,497.7 4,938.2
5 SUNDRY RECEIVABLES 2,869.1 2,662.8
5.1 Receivables relating to direct insurance business 1,365.5 1,421.6
5.2 Receivables relating to reinsurance business 137.3 100.6
5.3 Other receivables 1,366.4 1,140.6
6 OTHER ASSETS 1,540.3 11,342.7
6.1 Non-current assets held for sale or disposal groups 536.7 10,569.1
6.2 Deferred acquisition costs 98.1 85.0
6.3 Deferred tax assets 465.4 217.1
6.4 Current tax assets 22.9 9.4
6.5 Other assets 417.2 462.0
7 CASH AND CASH EQUIVALENTS 1,025.1 1,403.6
TOTAL ASSETS 66,194.2 67,750.4

Consolidated Balance Sheet – Equity and Liabilities

31/12/2018 31/12/2017
1 EQUITY 5,697.0 6,193.7
1.1 attributable to the owners of the Parent 5,447.6 5,869.0
1.1.1 Share capital 2,031.5 2,031.5
1.1.2 Other equity instruments 0.0 0.0
1.1.3 Equity-related reserves 346.8 346.8
1.1.4 Income-related and other reserves 2,132.6 2,129.5
1.1.5 (Treasury shares) -46.2 -52.3
1.1.6 Translation reserve 4.9 4.8
1.1.7 Gains or losses on available-for-sale financial assets 80.1 913.4
1.1.8 Other gains or losses recognised directly in equity -7.2 -8.9
1.1.9 Profit (loss) for the year attributable to the owners of the Parent 905.1 504.2
1.2 attributable to non-controlling interests 249.4 324.7
1.2.1 Share capital and reserves attributable to non-controlling interests 206.7 265.5
1.2.2 Gains or losses recognised directly in equity 0.2 26.7
1.2.3 Profit (loss) for the year attributable to non-controlling interests 42.6 32.6
2 PROVISIONS 353.4 382.3
3 TECHNICAL PROVISIONS 53,223.3 45,757.0
4 FINANCIAL LIABILITIES 5,252.6 3,663.0
4.1 Financial liabilities at fair value through profit or loss 2,539.3 1,172.3
4.2 Other financial liabilities 2,713.3 2,490.7
5 PAYABLES 904.5 915.3
5.1 Payables arising from direct insurance business 160.9 104.7
5.2 Payables arising from reinsurance business 86.8 93.6
5.3 Other payables 656.7 717.0
6 OTHER LIABILITIES 763.4 10,839.1
6.1 Liabilities associated with disposal groups held for sale 3.2 10,016.5
6.2 Deferred tax liabilities 8.9 25.1
6.3 Current tax liabilities 21.8 24.1
6.4 Other liabilities 729.4 773.4
TOTAL EQUITY AND LIABILITIES 66,194.2 67,750.4

Consolidated Income Statement

31/12/2018 31/12/2017
1.1 Net premiums 11,005.4 10,402.2
1.1.1 Gross premiums 11,412.2 10,833.4
1.1.2 Ceded premiums -406.9 -431.2
1.2 Fee and commission income 30.0 35.2
1.3 Gains and losses on financial instruments at fair value through profit or loss -157.5 134.3
1.4 Gains on investments in subsidiaries and associates and interests in joint ventures 322.4 8.6
1.5 Gains on other financial instruments and investment property 2,033.2 2,103.6
1.5.1 Interest income 1,441.4 1,483.1
1.5.2 Other gains 178.5 178.2
1.5.3 Realised gains 412.1 442.1
1.5.4 Unrealised gains 1.2 0.2
1.6 Other revenue 635.1 540.9
1 TOTAL REVENUE AND INCOME 13,868.4 13,224.8
2.1 Net charges relating to claims -8,980.1 -8,836.0
2.1.1 Amounts paid and changes in technical provisions -9,288.9 -9,033.2
2.1.2 Reinsurers' share 308.8 197.2
2.2 Fee and commission expense -16.6 -17.7
2.3 Losses on investments in subsidiaries and associates and interests in joint ventures -0.9 -114.5
2.4 Losses on other financial instruments and investment property -380.2 -412.4
2.4.1 Interest expense -96.0 -83.8
2.4.2 Other charges -30.7 -35.9
2.4.3 Realised losses -136.0 -136.9
2.4.4 Unrealised losses -117.5 -155.8
2.5 Operating expenses -2,428.4 -2,331.0
2.5.1 Commissions and other acquisition costs -1,780.3 -1,708.4
2.5.2 Investment management expenses -117.4 -124.8
2.5.3 Other administrative expenses -530.8 -497.8
2.6 Other costs -858.8 -752.9
2 TOTAL COSTS AND EXPENSES -12,665.1 -12,464.6
PRE-TAX PROFIT (LOSS) FOR THE YEAR 1,203.4 760.2
3 Income tax -255.8 -223.4
POST-TAX PROFIT (LOSS) FOR THE YEAR 947.6 536.8
4 PROFIT (LOSS) FROM DISCONTINUED OPERATIONS 0.0 0.0
CONSOLIDATED PROFIT (LOSS) FOR THE YEAR 947.6 536.8
attributable to the owners of the Parent 905.1 504.2
attributable to non-controlling interests 42.6 32.6

Statement of Comprehensive Income

31/12/2018 31/12/2017
CONSOLIDATED PROFIT (LOSS) 947.6 536.8
Other income items net of taxes not reclassified to profit or loss -8.7 6.4
Change in the shareholders' equity of the investees -7.9 7.7
Change in the revaluation reserve for intangible assets 0.0 0.0
Change in the revaluation reserve for property, plant and equipment 0.0 0.0
Gains and losses on non-current assets or disposal groups held for sale 0.0 0.0
Actuarial gains and losses and adjustments relating to defined benefit plans -0.7 -1.2
Other items 0.0 0.0
Other income items net of taxes reclassified to profit or loss -849.3 159.1
Change in the reserve for foreign currency translation differences 0.1 1.7
Gains or losses on available-for-sale financial assets -859.5 157.2
Gains or losses on cash flow hedges 10.1 0.2
Gains or losses on hedges of a net investment in foreign operations 0.0 0.0
Change in the shareholders' equity of the investees 0.0 0.0
Gains and losses on non-current assets or disposal groups held for sale 0.0 0.0
Other items 0.0 0.0
TOTAL OTHER COMPREHENSIVE INCOME (EXPENSE) -858.0 165.5
TOTAL CONSOLIDATED COMPREHENSIVE INCOME (EXPENSE) 89.7 702.3
of which attributable to the owners of the Parent 73.6 674.4
of which attributable to non-controlling interests 16.0 27.9

Condensed Consolidated Income Statement by Business Segment

Amounts in €m

NO
N-L
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BU
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Pro
fit (
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43 33

(*) the Real Estate Business only includes real estate companies controlled by UnipolSai

(**) Excluding assets/liabilities at fair value related to contracts issued by insurance companies with investment risk borne by customers and arising from pension fund management

Balance Sheet by Business Segment

Non
-Life
bus
ines
s
Life
bus
ines
s
Oth
er b
usin
ess
es
Rea
l Es
(*)
tate
Inte
t eli
min
atio
rseg
men
ns
Tot al
31/1
2/20
18
31/
12/2
017
31/
12/2
018
31/
12/2
017
31/
12/2
018
31/
12/2
017
31/
12/2
018
31/
12/2
017
31/
12/2
018
31/
12/2
017
31/
12/2
018
31/
12/2
017
1 AS
SET
S
INT
ANG
IBLE
523
.7
457
.6
298
.7
222
.1
12.
8
11.
5
0.1 0.2 0.0 0.0 835
.4
691
.3
2 D EQ
PR
OPE
RTY
, PL
ANT
AN
UIPM
ENT
921
.9
868
.2
76.
0
33.
4
213
.7
205
.9
601
.9
611
.8
0.0 0.0 1,8
13.6
1,7
19.3
3 TEC
HNIC
ISIO
NS -
NSU
S' S
AL P
ROV
REI
RER
HAR
E
932
.9
796
.0
49.1 49.
9
0.0 0.0 0.0 0.0 0.0 0.0 982
.0
846
.0
4 INV
EST
MEN
TS
25.4
14,7
15,
474
.2
41,
849
.6
33,
093
.3
34.
1
34.
3
600
.4
563
.9
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Reclassified balance sheet asset – UnipolSai Assicurazioni S.p.A.

ASSETS 2018 2017
Subscribed capital, unpaid 0 0
Intangible assets
Acquisition costs being amortised 75,430 74,995
Start-up costs, goodwill and other long-term costs 698,822 743,170
Total intangible assets 774,252 818,164
Investments and cash and cash equivalents
I Land and buildings 2,166,135 2,376,041
II Investments in group companies and other investees
Shares and holdings 3,838,369 3,539,979
Bonds 10,603 10,603
Loans 438,395 323,651
III Other financial investments
Shares and holdings 541,928 819,844
Mutual investment fund units 3,191,157 2,716,676
Bonds 32,265,543 32,109,474
Loans 25,281 126,405
Mutual investment units 0 0
Sundry financial investments 104,088 81,454
IV Deposits with ceding companies 12,325 15,100
V Cash and cash equivalents 584,850 922,340
Total investments and cash and cash equivalents 43,178,676 43,041,567
Investments benefiting life business policyholders that bear
the risk arising from pension fund management
Linked to investment funds and market indices 562,565 438,455
Arising from pension fund management 4,020,374 3,730,955
Total 4,582,939 4,169,410
Receivables
I Arising from direct insurance and reassurance business
Policyholders for premiums 613,341 573,413
Intermediaries 850,867 880,254
Insurance and reinsurance companies 67,963 94,324
Policyholders and third parties for amounts to be collected 95,430 109,593
II Other receivables 1,166,563 1,046,313
Total receivables 2,794,165 2,703,898
Other assets
Tangible assets and inventories 72,480 83,144
Other assets 1,552,845 1,674,894
Total other assets 1,625,325 1,758,038
TOTAL ASSETS 52,955,355 52,491,077

Reclassified balance sheet equity and liabilities – UnipolSai Assicurazioni S.p.A.

LIABILITIES AND SHAREHOLDERS' EQUITY 2018 2017
Shareholders' equity
Share capital 2,031,456 2,031,456
Equity reserves and unallocated profit 3,324,342 3,223,466
Retained profit (loss) 0 0
Profit (loss) for the year 412,785 577,199
Negative reserve for treasury shares (2,731) (79,292)
Total shareholders' equity 5,765,853 5,752,829
Subordinated liabilities 2,211,689 2,011,689
Technical provisions, net of the quotas ceded and retroceded
Non-Life premium provision 2,668,279 2,576,170
Non-Life claims provision 10,429,481 11,033,974
Other Non-Life business provisions 86,971 87,500
Life business mathematical provisions 24,677,587 24,215,920
Life business provision for amounts payable 338,287 329,422
Other Life business provisions 103,220 102,673
Total technical provisions 38,303,825 38,345,658
Net technical provisions when investment risk is borne by
policyholders and provisions arising from pension fund management
Contracts linked to investment funds and market indices 562,565 438,455
Arising from pension fund management 4,020,374 3,730,955
Total 4,582,939 4,169,410
Provisions for risks and charges
Post-employment benefits and similar obligations 2,037 2,367
Provisions for taxes 96,885 88,977
Other provisions 304,844 370,621
Total provisions for risks and charges 403,766 461,965
Payables and other liabilities
Arising from direct insurance and reinsurance business
Intermediaries 41,125 50,835
Insurance and reinsurance company current accounts 66,690 79,033
Insurance and reinsurance company deposit accounts 163,800 168,962
Sundry payables 16,110 14,004
II Sundry loans and other financial payables 18,758 15,872
III Post-employment benefits 52,925 53,561
IV Other payables
Policyholders' tax due 151,547 152,771
Sundry tax payables 26,971 30,172
Sundry payables 318,729 341,739
V Other liabilities 830,629 842,576
Total payables and other liabilities 1,687,284 1,749,526
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 52,955,355 52,491,077

Reclassified income statement – UnipolSai Assicurazioni S.p.A.

Amounts in €k

2018
TECHNICAL ACCOUNT Life Non-Life Total Life Non-Life Total
Direct business gross of reinsurance
(+) Written premiums 3,129,112 6,897,505 10,026,618 2,891,818 6,901,131 9,792,949
(-) Change in technical provisions and premium provision 899,786 88,504 988,290 (27,872) 50,860 22,988
(-) Charges relating to claims 2,624,654 4,462,131 7,086,785 3,482,824 4,532,511 8,015,335
(+) Balance of other technical items (14,157) (90,017) (104,174) (14,231) (130,650) (144,881)
(-) Operating expenses 150,057 1,925,805 2,075,862 150,574 1,947,835 2,098,410
(+) Net income from investments (1) 627,166 151,499 778,665 934,491 355,756 1,290,247
Direct business gross result 67,623 482,547 550,171 206,551 595,031 801,582
Outwards reinsurance result (3,956) (32,797) (36,753) (2,252) (95,367) (97,619)
Indirect business net result 69 3,145 3,214 (137) 2,054 1,917
Technical account result 63,736 452,896 516,631 204,162 501,718 705,880
NON-TECHNICAL ACCOUNT
(+) Income from investments (2) 87,878 55,004 142,882 100,676 123,451 224,127
(+) Other income 28,259 132,429 160,688 17,668 159,307 176,974
(-) Other charges 67,946 273,731 341,677 62,056 244,168 306,224
Profit (loss) from ordinary operations 111,927 366,598 478,525 260,449 540,308 800,757
(+) Extraordinary income 97,514 81,251 178,765 8,702 62,588 71,290
(-) Extraordinary expenses 134 108,450 108,584 3,470 51,826 55,296
Pre-tax profit (loss) 209,307 339,399 548,707 265,682 551,069 816,751
(-) Taxes 24,211 111,710 135,921 66,886 172,666 239,552
NET PROFIT (LOSS) 185,096 227,689 412,785 198,795 378,404 577,199

(1) Included for the Life business is the income net of the share transferred to the non-technical account.

Included for the Non-Life business is the income transferred from the non-technical account.

(2)Included for the Life business is the income transferred from the technical account.

Included for the Non-Life business is the income net of the share transferred to the technical account.