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Annual Report & Accounts 2008

Corporate responsibility

At Lancashire, we value our relationships and believe that success is unlikely to be achieved without a significant amount of effort put into those relationships. These relationships encompass brokers, employees, regulators, rating agencies, the community, analysts and others. All such relationships are highly valued.

Brokers

It is difficult to overstate the importance of broker and customer relationships. Our business is almost all transacted through brokers. Brokers need to know that insurers of their clients have excellent financial strength, a thorough understanding of the risks at hand, and a willingness and ability to provide first class service. Lancashire strives to meet all of these requirements handily. More than ever we are placing greater emphasis on marketing, which we believe will continue to afford us access to virtually all major risks placed in the market in the classes underwritten by Lancashire.

Employees

At March 2009, Lancashire had 91 employees; 47 in London, 41 in Bermuda and 3 in Dubai.

Lancashire is an equal opportunity employer, and does not tolerate unfair discrimination of any kind in any aspect of employment, including recruitment, training, promotion, compensation, benefits, career development and advancement. The Group believes that education and training for employees is a continuous process and employees are encouraged to discuss training needs with their managers. The Group’s health and safety, equal opportunities and other policies are available to all employees in the staff handbook, which is on the Group’s intranet.

We take staff retention seriously as we think that staff who understand our business are best placed to ensure Lancashire’s continued success. We also believe that as many employees as possible should become shareholders in Lancashire. 3.95 per cent of our fully diluted share count is represented by staff through shares or options. All Lancashire staff with greater than a year’s service are owners of Lancashire’s shares through actual share holdings or through warrants, options or restricted stock. This creates great team spirit and has been an important part of Lancashire’s success to date.

Regulators

We place high importance on our relationship with regulators and we monitor changes in regulatory requirements closely. Both our Bermuda insurance operations (regulated by the Bermuda Monetary Authority (BMA)) and our UK insurance operations (regulated by the Financial Services Authority (FSA)) are subject to routine regulatory reviews, although no such reviews were conducted during 2008. Our marketing company in Dubai is regulated by the Dubai Financial Services Authority (DFSA).

Lancashire has also obtained eligibility as an excess and surplus lines insurer in many U.S. states. As at March 2009, LICL and LUK were eligible for surplus lines insurance and reinsurance in 44 and 42 U.S. jurisdictions respectively, but are not licensed insurers in any U.S. state or territory. For those U.S. states where LICL or LUK is not currently excess and surplus lines eligible, Lancashire, subject to compliance with applicable law and regulation, may write insurance on a direct procurement basis or take advantage of appropriate exemptions.

Rating agencies

Lancashire enjoys a positive relationship with rating agencies. The Group has a financial strength rating of A minus (Excellent) with a stable outlook from A.M. Best. This rating is sufficient to allow the Group to trade successfully in all the major global insurance markets. It is also in discussion with Standard & Poor’s (S&P) and Moody’s with a view to obtaining satisfactory ratings from them in due course.

Investor relations

In June 2008, Lancashire appointed a full-time Head of Investor Relations and Marketing who has been focusing on developing our relationship with investors, potential investors and analysts. A significant number of investor meetings in the UK and U.S. as well as Investor Days in New York and Boston, presenting to analysts, sales teams, investors and potential investors were held during the latter part of 2008.

Lancashire’s shares are to be admitted to the Official List and to trading on the main market of the London Stock Exchange (the “Main Market”) under the ticker symbol LRE.L on 16 March 2009.

In the community

Lancashire set up the Lancashire Foundation, a Bermuda charitable trust in 2007 with the aim of creating a charitable trust for the benefit of charitable causes in Bermuda and elsewhere (the “Foundation”). The Foundation’s trustee is an independent third party professional trust company that makes donations following recommendations as made by the Company’s Donations Committee consisting of Lancashire employees and independent members. Specific criteria have been set for the Foundation’s charitable giving. These criteria include causes where Lancashire staff or independent Donations Committee members have a close relationship with those who operate the charity and therefore have the ability to monitor and influence outcomes.

In 2008 the Group supported The Sunshine League, The Family Centre and BASE (Bermuda Autism Support & Education Society) in Bermuda and, in recognition of the fact that a significant element of Lancashire’s business is connected to insuring against natural catastrophes, the decision was taken to support Médecins Sans Frontières, a charity that the Foundation views as well equipped to provide immediate and lasting humanitarian aid to people directly affected by such catastrophes due to its international presence.