1. Earned premiums, net of reinsurance
(a)gross premiums written (1)
(b)outward reinsurance premiums (2)
(c)change in the gross provision for unearned premiums
(d)change in the provision for unearned premiums, reinsurers' share
2. Allocated investment return transferred from the non-technical account (item III.6) (10)
2a. Investment income (8)(10)
(a)income from shares in subsidiaries
(b)income from other investments with a separate indication of that derived from jointly controlled bodies
(aa)income from land and buildings
(bb)income from other investments
(c)value re-adjustments on investments
(d)gains on the realisation of investments
3. Other technical income, net of reinsurance
4. Claims incurred, net of reinsurance (4)
(a)claims paid
(aa)gross amount
(bb)reinsurers' share
(b)change in the provision for claims
(aa)gross amount
(bb)reinsurers' share
5. Change in other technical provisions, net of reinsurance, not shown under other headings
6. Bonuses and rebates, net of reinsurance (5)
7. Net operating expenses
(a)acquisition costs (6)
(b)change in deferred acquisition costs
(c)administrative expenses (7)
(d)reinsurance commissions and profit participation
8. Other technical charges, net of reinsurance
9. Investment expenses and charges (8)
(a)investment management expenses, including interest
(b)value adjustments on investments
(c)losses on the realisation of investments
10. Sub-total (balance on the technical account for general business) (item III.1)