Peer Benchmarking - Bottom-Line Analysis for Specialty Insurance

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Peer Benchmarking: Bottom-Line Analysis for Specialty Insurance Nov, 2010

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THE SAMPLE CONTAINS EXCERPTS FROM A STUDY CONDUCTED BY SUTHERLAND GLOBAL SERVICES FOR ITS CLIENT. THE SAMPLE MAY NOT CONTAIN ALL THE PAGES OF THE ORIGINAL DOCUMENT THIS SAMPLE HAS BEEN PREPARED BY SUTHERLAND GLOBAL SERVICES INC. OR ITS ASSOCIATES OR AFFILIATES (“SUTHERLAND GLOBAL SERVICES”) EXCLUSIVELY AS AN ILLUSTRATIVE SAMPLE ONLY AND IS SENT TO AUTHORISED RECIPIENTS SOLELY FOR THE PURPOSE OF EVALUATING SUTHERLAND GLOBAL SERVICES’S SUPPORT SERVICE CAPABILITIES. THIS SAMPLE SHOULD NOT BE CONSIDERED AS AN OFFER TO SELL, A SOLICITATION TO BUY, OR AN ENDORSEMENT OR RECOMMENDATION OF ANY COMPANY. SUTHERLAND GLOBAL SERVICES DOES NOT GUARANTY THE ACCURACY, COMPLETENESS OR OTHER CHARACTERISTICS OF THE DATA / INFORMATION OF THE REPORT.

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Peer Benchmarking: Bottom-Line Analysis for Specialty Insurance Client • The client is a leading provider of Specialty insurance based outside the U.S.A., with a need for benchmarking similar companies in this space on bottom-line parameters, as a part of their overall U.S. entry strategy

Project Scope • Key objectives of the study were to identify key players in Specialty insurance in U.S. based on certain pre-determined parameters, and benchmark this peer group on a set of critical financial (bottom-line focused) parameters, and analyze the underlying reasons behind the observed performance

Sutherland’s Solution • SGS conducted extensive secondary research to identify a relevant peer group • SGS then developed a proprietary framework incorporating select financial and operational parameters. The financial data of the chosen insurance players was put through this framework in order to arrive at the comparative assessment of the player vis-à-vis the industry as well as vis-à-vis other players • All financial and qualitative databases to which SGS holds subscription, were extensively used to identify key players in the insurance industry across U.S. as well as to collate the financial information for them

• Benefits to the Client • The project provided significant and exclusive intelligence to the client with regards to the required bottom-line targets that they should aim at achieving, when/if they enter this highly competitive market

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Drivers of Net Income: Macro-level View Income Statement View and Key Items

Drivers of Net Income

+

Underwriting Profit

+

Investment Income

+

Reserve Development

Focus Areas

Source: SGS Research & Analysis www.sutherlandglobal.com Š 2010 Sutherland Global Services Š 2010 Inc.,Sutherland All rights reserved. Global Services Privileged Inc., and Allconfidential rights reserved. information Privileged of Sutherland and confidential Globalinformation Services Inc. of Sutherland Global Services Inc. 29 January 2013

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In 2009, profitability was mainly driven by investments and favorable reserve development; RLI stands out in terms of profitability amongst peers Pre-Tax Income Margin on Earned Premiums (excl. realized gains and interest/other expenses) * %, 2007-09

Pre-Tax Income broken down into (i) Investment Income (ii) Income from Fav Res Dev (iii) Underwriting Profit

• Income before tax, given the benign 2009 catastrophe season, has improved across the table for all the companies in 2009 after a tough FY 2008 • Investment income has formed the backbone of profitability –(constituting at least 50% of profitability); ‘Favorable reserve development’ has been the source of income during tough times for the peer set – 2008 and 2009 saw a phenomenal rise in prior year favorable losses, contributing to at least 60% of net income across all peers • Standing out from the group in terms of profitability is RLI, posting a net earnings of 31% even during the tough 2008 period. Though favorable reserve development can be attributed as a major reason for company’s profits, RLI has been consistently posting positive results for more than a decade • WR Berkley stands apart in its investment performance, driving Earnings upwards of 16% (avg) over the past 3 years. The company has one of the best investment leverage amongst its peers which has helped post good performances even during soft markets * Does not include realized gains, other income/ expenses, interest expenses Source: SGS Research & Analysis www.sutherlandglobal.com © 2010 Sutherland Global Services © 2010 Inc.,Sutherland All rights reserved. Global Services Privileged Inc., and Allconfidential rights reserved. information Privileged of Sutherland and confidential Globalinformation Services Inc. of Sutherland Global Services Inc. 29 January 2013

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Argo has been the only company amongst the selected peers to have performed well in terms of GWP growth during 2007-2009 period Annexure 8

GWP Growth Rates, 2007-09, $ mn 80% 70% 60% 50% 40% 30% 20% 10% 0% -10% -20% -30%

631

4,253

1,259

1,906

68.2%

-15.8%

-16.4% Alleghany Corp

WR Berkley

RLI

Argo

-14.6%

GWP in 2009 (mn $)

-19.2% Markel Corp

1,987

GWP Growth Rates, 2007- LTM*, % 1,653 50%

634

4,315

1,137

39.9%

1,957

LTM GWP (mn $)

40%

30% 20%

10% 0%

-10% -14.6% WR Berkley

RLI

Argo

-17.0% -24.5%

Markel Corp

-14.3%

-30%

Alleghany Corp

-20%

*Note: LTM (Last Twelve Months) period October 2009-September 2010 Source: Company Annual Report, and SGS Research & Analysis www.sutherlandglobal.com Š 2010 Sutherland Global Services Š 2010 Inc.,Sutherland All rights reserved. Global Services Privileged Inc., and Allconfidential rights reserved. information Privileged of Sutherland and confidential Globalinformation Services Inc. of Sutherland Global Services Inc. 29 January 2013

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Most of the selected peers have lost market share in E&S between 2007- 09 period; the contribution of E&S onto their product portfolio has also decreased Annexure 9

GWP by Segments, % 2008

2007 1.9%

3.4% 2.5%

3.1%

1.0%

2.0%

3.4% 1.9%

2.9%

2009

1.0%

2.0%

$5,053

2.3%

0.8%

$5,000

$5,000

$5,000

3.0% 2.0%

E&S Market Share%

$4,520 $4,253 $4,000

$mn

$mn

61.1% $3,000

$mn

$4,000

$4,000

61.5%

$3,000

$3,000

62.5%

$2,359 $2,213

$1,000

31.8%

0% 46.5%

$1,000

42.6%

21.7% 45.2% WR Berkely

Alleghany Corp

Markel Corp

Argo

RLI

WR Berkley

Markel Corp

Argo

Alleghany Corp Specialty

0% 52.9%

47.3%

$0

E&S

$681

49.0% 52.6%

53.5% $0

5.7%

16.8%

Others

* The numbers for Alleghany Corp represent Direct Written Premiums instead of Gross Written Premiums Source: Company Annual Report, and SGS Research & Analysis

33.6% 15.8%

4.1%

19.9%

$631

17.6%

0% 59.2%

45.4%

24.0% 50.5% 32.3%

50.5%

40.8%

$0

RLI

61.5%

23.1%

$739

16.0%

WR Berkely

63.6%

43.7% 25.5%

Alleghany Corp

55.8%

$1,987 $1,906 $1,259

Markel Corp

2.9% 35.6%

$1,507 3.3% 15.8% 33.0%

$2,000

Argo

14.7%

$1,341 $1,605 31.4%

RLI

$1,182 $1,000

$2,000

29.5%

$2,000

The collective E&S market share of the peer group reduced from 11.9 % to 10.1% between 2007 and 2009. Most of the companies preferred to lose volumes to margin, on the backdrop of new competition from standard players and pricing pressures

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In terms of operating efficiency, Argo’s peers have exhibited better results over the years – especially RLI and Alleghany in 2009 Annexure 10 Operating Efficiency (combined ratio)

2008

2009

LTM*

120% 100% Avg (LTM)- 92%

41.0%

35.7%

38.3%

41.2%

41.5%

37.8%

40.6%

37.8%

WR Berkley

41.0%

59.9% 45.3%

RLI

40.6%

55.4%

Alleghany Corp

36.6%

41.3%

Markel Corp

32.9%

63.1%

Argo

37.5%

61.4%

WR Berkley

60.3%

Alleghany Corp

52.0%

62.7%

Markel Corp

54.7%

46.7%

Argo

50.0%

WR Berkley

62.8%

RLI

64.3% 60%

RLI

80%

36.1%

36.5%

Markel Corp

20%

Argo

40% 48.0%

Alleghany Corp

0%

Expense Ratio

Loss Ratio

Alleghany – Combined Ratio

RLI – Combined Ratio 100.0%

80.0% 60.0% 40.0% 20.0%

7.8%

6.7%

8.1%

30.9%

32.9%

28.6% 35.1%

46.7%

41.3%

2007

2008

2009

0.0% Loss Ratio

Exp. Ratio - Policy Acquisition

100% 80% 60% 40% 20% 0%

3.4% 26.4% 46.1% 2007

3.8% 30.2%

3.2% 32.4%

60.1%

52.3%

2008

2009

Exp. Ratio - Policy Administrative *Note: LTM (Last Twelve Months) period October 2009 - September 2010 Source: Company Annual Report, and SGS Research & Analysis

Administration expense

Commision Expense

Loss Ratio

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WR Berkley’s exposure to cat losses is much lower compared to its peers and the industry Annexure 12 Ratio of Event Loss to Surplus for Largest Events Since 1989

Catastrophe Loss % on Total Report Loss, (2005 and 2008) 20%

50.0%

16.2% 40.0%

15%

13.8%

10.9%

30.0%

9.6%

10%

6.9%

6.2%

20.0% 4.3%

5% 3.3%

2.4%

10.0% 1.1%

0.6%

1.0%

0.9% 0.0%

2008 (Hurricane Ike, Gustav)

WRB

Industry Event Loss/Surplus

Financial Crisis as of 3/31/09

P&C Industry

6/30/05 Hurricane Katrina

2005 (Hurricane Katrina)

Markel

6/30/04 Florida Hurricanes

RLI

6/30/01 Sept. 11 Attacks

Argo

12/31/93 Northridge Earthquake

Alleghany

6/30/1992 Hurricane Andrew

0.0%

6/30/1989 Hurricane Hugo

0%

WRB Event Loss/Surplus

Source: Insurance Information Institute; WRB Investor Presentation, Company Annual Reports, SGS Research & Analysis www.sutherlandglobal.com © 2010 Sutherland Global Services © 2010 Inc.,Sutherland All rights reserved. Global Services Privileged Inc., and Allconfidential rights reserved. information Privileged of Sutherland and confidential Globalinformation Services Inc. of Sutherland Global Services Inc. 29 January 2013

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Thank You

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