Basis of preparation
* The indicated columns above are restated under International Accounting Standards.
**The indicated columns above have been restated for the following material changes under International Accounting Standards:
- Write back of amortisation on syndicate capacity
- Non-monetary assets foreign exchange adjustment
- Retirement benefit obligation recognition
- Mid to bid market valuation of financial assets
- Accounting for dividends
(1) Net premiums written and net earned premiums exclude premium received by
      Amlin for reinsurance to close of non-aligned members of 2001.