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Annual Report & Accounts 2008

Business environment and outlook

Lancashire is in a mature trading position having had over three years to develop broker and client relationships. Across most of its classes it is able to access all the business that it wishes to review. In 2008 there were very substantial losses to the (re)insurance markets both from insured losses and balance sheet events including losses from declining investment markets. The outlook in the specialty insurance and reinsurance markets is that there will be a resultant general hardening of pricing and some improvements to terms and conditions in 2009; Lancashire supports this view. Early indications are that pricing and terms are meeting our expectations that there will be a broad-based improvement in pricing across most of the lines of business that the Group writes, as well as some areas of beneficial improvements in terms and conditions.

As primarily an insurance provider, the Group writes business over the course of the year and results are not driven by the strength of the 1 January renewal season. The Group does write a substantial part of its Property Retrocession book at 1 January, however, and pricing has been in line with expectations, with rate increases in the region of 20 per cent and some improvement in terms and conditions. The Group’s next major line of business renewal period is March through June on its Energy Gulf of Mexico book. Current expectations are substantial rate increases with significant improvements in terms and conditions. The Group’s Property Direct and Facultative book is written throughout the year. Rates in this line of business are beginning to improve and expectations are that rates will improve through the first quarter of 2009 and further throughout the year.

As rates in the insurance market improve, the converse is true for Lancashire’s reinsurance program. Reinsurance rates are increasing and certain covers that the Group may previously have purchased, or had access to, may no longer be available or at increased cost.

While the turmoil in the investment markets continues, total investment returns are expected to remain lower than have historically been experienced. Lancashire has a conservative investment strategy, with the primary goal of maintaining capital.

The Group’s aim is to provide shareholders with a risk-adjusted return on equity of 13 per cent in excess of a risk free rate over the insurance cycle. With the current pricing expectations for the Group’s preferred lines of business, the outlook for 2009 is cautiously optimistic.

Neil McConachie
Chief Financial Officer
10 March 2009