(Repeats earlier item)
PARIS, July 26 (Reuters) - French reinsurer Scor said its net profit in the second quarter of this year fell 37 percent to 96 million euros ($112.58 million) because of an accounting charge related to tax reforms in the United States.
Excluding the 62 million euro charge linked to the U.S. tax reforms, Scor's net profit in the second quarter was 158 million euros, 3.3 percent higher than during the same period last year.
The company said return on equity during the first half of the year was 8.8 percent and 10.9 percent, excluding the impact of the U.S. tax reform.
Scor's estimated solvency ratio was 221 percent as of June 30, the company said.
($1 = 0.8527 euros) (Reporting by Inti Landauro; Editing by Sudip Kar-Gupta)