Reserve is not paid compensation and benefits and equalization reserves), the cost of insurance. Technical result of insurance business is transferred to the general account of the results, which is determined gross profit and net profit insurance company. Gross profit is the result of technical insurance business adjusted for other income and extraordinary gains and other extraordinary costs and losses. Accounting profit or loss may be gross profit. Gross profit less the required load (eg. Income tax) or gross loss, plus the obligatory losses are increasing net profit insurance company. On net income of insurance include: insurance technical result, the difference between operating revenues and other operating costs, the result of the operations of emergency and mandatory financial burden as a result.
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