Statement of comprehensive income
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    Parent company Consolidated accounts
      Restated*   Restated*
    21.02.16 21.02.15 21.02.16 21.02.15
Amounts in USD 000's Notes to 20.02.17 to 20.02.16 to 20.02.17 to 20.02.16
           
Technical account          
Gross earned premium 4, 6 398,945 480,126 767,364 897,286
Ceded reinsurance   (257,105) (309,799) (150,181) (169,760)
Earned premium for own account 3 141,840 170,327 617,183 727,526
           
Other insurance related income   175 126 1,395 416
           
Gross incurred claims 2, 6 277,179 324,980 530,445 791,184
Reinsurers' share of gross incurred claims   (122,324) (174,034) (37,400) (258,925)
Claims incurred for own account 3, 6 154,856 150,946 493,045 532,259
           
Acquisition costs   18,405 19,074 37,959 36,871
Agents' commission   28,551 31,886 58,112  
Commission received   (41,467) (50,995) (11,483) (11,522)
Insurance related expenses for own account 3, 7 5,489 (36) 84,588 92,891
           
Other insurance related expenses 7 3,306 2,938 9,804 6,559
           
Technical result   (21,636) 16,605 31,140 96,233
           
Non-technical account           
Income from investments in group companies   39,514 35,458 0 0
Interest and similar income 8 3,015 3,799 23,751 15,454
Change in unrealised gain/(loss) on investments   25,605 (91,133) 94,744 (170,917)
Gain/(loss) on realisation of investments   (8,899) 70,085 (4,858) 103,854
Investment management expenses   (3,977) (1,922) (9,974) (2,346)
Non-technical result   55,258 16,287 103,664 (53,955)
           
Profit before tax   33,622 32,892 134,804 42,278
Taxation 9 2,425 2,922 8,909 8,844
           
Net result   31,198 29,971 125,895 33,434
           
Other comprehensive income/(loss)          
Exchange differences on subsidiaries   0 0 380 (793)
Remeasurement due to change in pension assumptions 20 (194) 339 (1,527) 16,853
Total comprehensive income   31,004 30,310 124,748 49,494
           
           
 *See note 2.2.