	orion capital corp oc th qtr loss shr loss dlrs vs loss dlrs net loss mln vs loss mln revs mln vs mln avg shrs vs year shr loss dlrs vs loss dlrs net loss mln vs loss mln revs mln vs mln avg shrs vs note net includes realized capital gains of vs for qtr and mln vs mln for year net also includes gain on termination of pension plan of for qtr and year and tax loss of for qtr includes pretax gain from sale of common stock in guaranty national corp of for year revised estimated calculation of workers compensation ed premiums decreased ed premiums by mln year ago results restated to reflect deconsolidation of guaranty national reuter 
