next Thursday, the company reported yesterday.

For fiscal 1993 the company reported $223.5 million in net income.

In July, ACE Ltd. reported a $160.6 million loss from operations, excluding net realised gains and losses, or a loss of $3.39 per share for the 1994 third quarter ended June 30, 1994, compared with $32.6 million of income, or 65 cent per share for the same quarter last year.

This loss was the result of the company taking an additional $200 million charge against earnings, representing $4.21 per share, for increases to its reserves for unpaid losses and loss expenses, primarily related to breast implant litigation.

The net loss for the third quarter was $205.3 million or $4.33 per share, compared with a net income of $58.0 million or $1.16 per share reported for the same quarter in fiscal 1993.

For the nine months ended June 30, 1994, the company reported a net loss of $90.4 million or $1.86 per share versus net income of $161.2 million or $4.29 per share for the same period last year.

Assets, liabilities, revenue and expenses for fiscal 1993 were; $2.3 billion, $925.4 million, $537.9 million and $314.4 million respectively.

ACE Ltd., through its wholly-owned insurance subsidiaries, is a provider of directors and officers, and officers liability, and excess liability insurance. ACE Lad. also offers satellite insurance for launch and in-orbit operations.

Centre Re affiliate Zurich Reinsurance Centre Holding is also expected to release fiscal year results next week.