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Insurer Financial Security Is Not a Rating

June 2008

Pardon me if I'm off again on a rant relative to the current marketplace. Frankly, in my over 50 years in this business, it is about as ridiculous and bordering on unprofessional as I've ever seen.

by Peter M. Polstein

Perhaps, a more ominous side to this continued irresponsible underwriting theology is the potential for some of those household names in our industry to become less than creditable underwriters from a broking standpoint.

Security—one of the more dangerous potential errors and omissions components of the brokerage industry—has been a sleeping child for lo these many years. It has been well over 10 years or more since the last rash of insurers failed due to a variety of reasons, yet the primary cause always returns to poor underwriting and financial judgment.

Come on Pete, the industry has grown exponentially! But so has the potential for financial loss, profitability, and greed resulting from both a lack of understanding of so-called exotic financial transactional products and "If it's too good to be true, it undoubtedly is."

Record Financial Losses—Not from Insured Losses

I am not going to pick per se on AIG, but here is a classic example of a major insurer, whose overall financial capability and capacity appears to have gone terribly wrong. Forget its overall market cap with shares descending from $72 to a current trading level of under $35. Let's simply focus on financial loss and the potential impact on what has been described as the largest and most innovative underwriter in the world.

During the third quarter of 2007, AIG announced it has taken on an additional $11.120 billion loss. From what? Unrealized market valuation losses on credit swaps and impairment charges to its investment portfolio, with some assurances that these losses were pretty much over. Then, its first quarter posts what was described as the "largest ever quarterly loss" with an additional $9.110 billion in credit swaps and $6.90 billion in impairment to its investment portfolio.

These losses don't even take into consideration normal insured losses, which were unaffected, for the most part, by any catastrophic claims. Yet, its overall percentage of underwriting profitability decreased, while frictional costs continued to rise, as it has over the past years. AIG isn't alone; almost every insurer worldwide has "suffered" the same malady.

As an aside, none of the worldwide industry losses, nor analysts, take into consideration the upcoming risk-based capital initiative which may well have substantial impact on insurers curtailing their gross written capacity given what may be insufficient capital adequacy.

So where does AIG turn? It goes to the capital marketplace to negotiate a $20 billion bolster to the balance sheet, which some analysts report may not be sufficient to afford capital adequacy to the holding company. Further this infusion doesn't even contemplate the overall depreciated value of shares, nor have the projected costs down the road of these deals which comprised of the sale of equity, debt, and convertibles been considered.

If the potential for catastrophic loss during the 2008 hurricane season comes to fruition, and depending on other underwriting considerations wherein catastrophic loss can play a factor, does this become a potential test for regulators as to the overall adequacy of AIG as well as those who have reported, who will continue to report, and have yet to report financial loss.

The Role of Rating Agencies

Most of these losses throughout the financial industry are the fault of rating agencies placing their reliance on the imprimatur of major financial transaction institutions that backed this "junk," making it acceptable, if not ridiculously rated paper.

Standard & Poor's has recently projected a "slowdown" in the industry, with insurers "struggling" to maintain profitability, which will become nonexistent if the marketplace continues this downward spiral of underwriting. It is wishful thinking on its part, I believe, to point to strengthening of balance sheets, when large numbers of insurers, including reinsurers, have taken substantial loss. Trigger points in many instances have as yet to be hit and none of this takes into consideration those "exotic" (not my description, theirs) sidecar agreements.

Where Does This Leave Us?

As I pointed out in a prior article, "Insurance Industry Sings the Back Door Blues," it might well be time to begin negotiating longer terms on placements, and apparently there have been indications that this is occurring. Further, there is some indication that the overall marketplace is bottoming out, lacking a dramatic increase in rates, it will be a lengthy process to bring the industry to any meaningful underwriting profit in the near term. But that's hardly the point.

Is it incumbent on the brokerage industry to begin to accept responsibility for security? Perhaps so, as who better than we knows the intricate workings of the underwriting fraternity? Do we have more knowledge that the analysts whose job it is to place our trust in their expertise? In the end, who will be left standing as the deep pocket?

After having spent some 8 years in another life testifying in what had been deep pocket allegations, I can surely attest to the fact that despite the glowing reports and approval by regulators to whom we placed our trust, a significant number of reinsurers went south due to their lack of underwriting expertise. To wit, we were not a contributor, as was finally adjudicated by the court, but at a fearful price.


Opinions expressed in Expert Commentary articles are those of the author and are not necessarily held by the author's employer or IRMI. Expert Commentary articles and other IRMI Online content do not purport to provide legal, accounting, or other professional advice or opinion. If such advice is needed, consult with your attorney, accountant, or other qualified adviser.

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