PAKISTAN REINSURANCE COMPANY LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR  ENDED DECEMBER  31, 2004
Note Fire Marine Cargo Marine Hull Accident Aviation Engineering Treaty,Comp. Dec   31,  2004 Dec  31,  2003
------------------------------------------------------------------ Rupees -----------------------------------------------------------------
Revenue Account
Net premium revenue  (21,400,636) 2,565,687 (366,139) 2,351,020 24,968,487 21,891,130 2,259,339,595 ######### #########
Net claims (16,869,430) (108,501,881) (4,283,494)                    -   (381,214,230) 24,246,538 1,816,513,309 ######### #########
Management expenses  4,134,182 3,061,840 1,852,360 3,021,959 3,383,065 2,122,224 116,450,236 134,025,866 140,446,444
Net commission  (5,751,397) 101,592 (975,154) 161,744 (5,673,941) (21,809,397) 808,266,895 774,320,342 219,472,353
                 
Underwriting result (2,913,991) 107,904,136 3,040,149 (832,683) 408,473,593 17,331,765 (481,890,845) 51,112,124 76,290,426
Investment income 360,525,695 332,810,882
Rental income 27,192,029 11,899,686
Exchange gain 25,078,440 9,878,673
Other income 6,659,108 11,019,489
General and administration expenses (19,725,338) (16,451,741)
Provision for doubtful debts/Litigation (60,000,000) (49,976,338)
Amortization of premium on Pakistan investment Bond    
Praior Years adjustment    
Provision / reversal of dimunition in value of Investments   (9,175,378)
339,729,934 290,005,273
Profit  before tax 390,842,058 366,295,699
Provision for taxation 65,306,312 69,000,000
Profit  after tax 325,535,746 297,295,699
Profit and loss appropriation account -
  Opening balance 135,148,020 205,352,429
Reversal of dimunition in value of Investments
Transfers (to) / from reserves
General reserve ######### #########
Proposed Dividend ######### (67,500,108)
Profit and loss appropriation account - closing balance 148,183,586 135,148,020
   
Earning per share - basic and diluted  7.23 6.61
The annexed notes form an integral part of these financial statements.
*   Negative entries in this case are showing excess retrocession
**  Negative entries are actually showing excess recovery from retrocessionaires.
Naheed Hyder Maj (R) Muhammad Fazal Durrani __________ __________
Executive Director (F&A)
Chief Executive Director Director