Investor Presentaiton
IFRS Reconciliation - Core Operating Earnings
Year Ended December 31,
Quarter ended June 30,
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($ in mm)
Profit For the Period
2017
2018
2019
2020
2021
2021
2022
$7.0
$25.5
$23.6
$27.2
$43.7
$8.2
$21.8
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Realized Losses / (Gains) on Investments
(3.1)
(1.3)
(1.0)
(0.9)
(0.3)
(0.4)
Net Impairment Losses Recognized in Earnings
0.1
0.0
(0.0)
Unrealized Loss (Gain) on Revaluation on Financial
Assets (1)
0.9
(1.6)
Expected Credit Losses on Investments
0.3
0.2
(0.3)
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Unrealized Losses / (Gains) on Investments
(0.1)
(3.0)
(0.8)
3.0
Losses (Gains) on Investment Properties
0.3
2.0
1.3
0.7
0.3
Fair value loss on investment properties held through
associates
(1.0)
0.9
0.4
1.5
15
7.3
(0.2)
Changes in Fair Value of Derivative Financial Liabilities
4.4
(0.7)
(0.5)
(3.6)
(Gain) / Loss on Foreign Exchange (Tax Adjusted)(1)
Listing Associated Extraordinary Expenses (2)
(2.6)
3.4
(4.9)
(2.3)
4.7
1.8
8.2
4.8
3.4
Core Operating Income
$0.3
$29.5
$21.6
$35.6
$53.2
$8.8
$29.4
(1) Represents a non-IFRS financial measure as the line item balances reported in the "IFRS Summary Income Statement" have been adjusted for the related tax impact.
(2) Related to the business combination with Tiberius Acquisition Corp. in March 2020.
International General Insurance Holdings Ltd.
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