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Hiscox Limited

Annual Report Mar 24, 2023

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Annual Report

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5493007JXOLJ0QCY2D702022-12-31iso4217:USD5493007JXOLJ0QCY2D702021-12-315493007JXOLJ0QCY2D702022-01-012022-12-315493007JXOLJ0QCY2D702021-01-012021-12-31iso4217:USDxbrli:shares5493007JXOLJ0QCY2D702020-12-31ifrs-full:IssuedCapitalMember5493007JXOLJ0QCY2D702020-12-31ifrs-full:SharePremiumMember5493007JXOLJ0QCY2D702020-12-31hiscoxltd:ContributedSurplusMember5493007JXOLJ0QCY2D702020-12-31ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember5493007JXOLJ0QCY2D702020-12-31ifrs-full:RetainedEarningsMember5493007JXOLJ0QCY2D702020-12-31ifrs-full:EquityAttributableToOwnersOfParentMember5493007JXOLJ0QCY2D702020-12-31ifrs-full:NoncontrollingInterestsMember5493007JXOLJ0QCY2D702020-12-315493007JXOLJ0QCY2D702021-01-012021-12-31ifrs-full:IssuedCapitalMember5493007JXOLJ0QCY2D702021-01-012021-12-31ifrs-full:SharePremiumMember5493007JXOLJ0QCY2D702021-01-012021-12-31hiscoxltd:ContributedSurplusMember5493007JXOLJ0QCY2D702021-01-012021-12-31ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember5493007JXOLJ0QCY2D702021-01-012021-12-31ifrs-full:RetainedEarningsMember5493007JXOLJ0QCY2D702021-01-012021-12-31ifrs-full:EquityAttributableToOwnersOfParentMember5493007JXOLJ0QCY2D702021-01-012021-12-31ifrs-full:NoncontrollingInterestsMember5493007JXOLJ0QCY2D702021-12-31ifrs-full:IssuedCapitalMember5493007JXOLJ0QCY2D702021-12-31ifrs-full:SharePremiumMember5493007JXOLJ0QCY2D702021-12-31hiscoxltd:ContributedSurplusMember5493007JXOLJ0QCY2D702021-12-31ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember5493007JXOLJ0QCY2D702021-12-31ifrs-full:RetainedEarningsMember5493007JXOLJ0QCY2D702021-12-31ifrs-full:EquityAttributableToOwnersOfParentMember5493007JXOLJ0QCY2D702021-12-31ifrs-full:NoncontrollingInterestsMember5493007JXOLJ0QCY2D702022-01-012022-12-31ifrs-full:IssuedCapitalMember5493007JXOLJ0QCY2D702022-01-012022-12-31ifrs-full:SharePremiumMember5493007JXOLJ0QCY2D702022-01-012022-12-31hiscoxltd:ContributedSurplusMember5493007JXOLJ0QCY2D702022-01-012022-12-31ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember5493007JXOLJ0QCY2D702022-01-012022-12-31ifrs-full:RetainedEarningsMember5493007JXOLJ0QCY2D702022-01-012022-12-31ifrs-full:EquityAttributableToOwnersOfParentMember5493007JXOLJ0QCY2D702022-01-012022-12-31ifrs-full:NoncontrollingInterestsMember5493007JXOLJ0QCY2D702022-12-31ifrs-full:IssuedCapitalMember5493007JXOLJ0QCY2D702022-12-31ifrs-full:SharePremiumMember5493007JXOLJ0QCY2D702022-12-31hiscoxltd:ContributedSurplusMember5493007JXOLJ0QCY2D702022-12-31ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember5493007JXOLJ0QCY2D702022-12-31ifrs-full:RetainedEarningsMember5493007JXOLJ0QCY2D702022-12-31ifrs-full:EquityAttributableToOwnersOfParentMember5493007JXOLJ0QCY2D702022-12-31ifrs-full:NoncontrollingInterestsMember Ye a r E n d 22 Hiscox Ltd Report and Accounts 2022 Hear from senior leaders about the energy at Hiscox and the opportunities ahead. Read about how Hiscox is using technology to work differently. Hiscox is a diversied international insurance group with a powerful brand, strong balance sheet and plenty of room to grow. We are headquartered in Bermuda, listed on the London Stock Exchange, and currently have over 3,000 staff across 14 countries and 35 ofces. Our products and services reach every continent, and we are one of the only insurers to offer everything from small business and home insurance to reinsurance and insurance-linked securities. As a Bermuda-incorporated company, Hiscox is not subject to the UK Companies Act. However, the material provisions of Section 172 of the UK Companies Act are substantively covered by the Bermuda Companies Act, which is the applicable legislation that the Company is required to comply with under Bermuda law. As a company listed on the London Stock Exchange, we comply with the requirements set out in the UK Corporate Governance Code 2018 and the Listing Rules and Disclosure & Transparency Rules of the UK Financial Conduct Authority. Our remuneration report is consistent with UK regulations. Any additional disclosures over and above these requirements, have been made for the benet of shareholders, on a voluntary basis. Chapter 1 2 Performance and purpose 2 Our purpose, values, culture and vision 4 Our key performance indicators (KPIs) 6 Our strategy and how we operate 8 Key risks 12 Business priorities for 2023 14 Why invest in Hiscox? Chapter 2 20 A closer look 20 Chairman’s statement 24 Chief Executive’s report 42 Capital 44 Risk management 48 Stakeholder engagement 54 Environmental, social and governance (ESG) 60 Task Force on Climate-related Financial Disclosures (TCFD) Chapter 3 72 Governance 72 Board of Directors 75 Board statistics 76 Group Executive Committee (GEC) 82 Chairman’s letter to shareholders 83 Corporate governance 88 Compliance with the UK Corporate Governance Code 2018 94 Nominations and Governance Committee report 99 Audit Committee report Chapter 4 106 Remuneration 106 Annual statement from the Chair of the Remuneration Committee 110 Remuneration summary 112 Annual report on remuneration 2022 122 Implementation of remuneration policy for 2023 126 Other remuneration matters 132 Remuneration policy Chapter 5 148 Shareholder information 148 Directors’ report 151 Directors’ responsibilities statement 151 Advisors Chapter 6 157 Financial summary 158 Independent auditor’s report 166 Consolidated income statement 166 Consolidated statement of comprehensive income 167 Consolidated balance sheet 168 Consolidated statement of changes in equity 169 Consolidated statement of cash ows 170 Notes to the consolidated nancial statements 231 Additional performance measures (APMs) 232 Five-year summary 1Hiscox Ltd Report and Accounts 2022 Energy in collaboration Here at Hiscox, we’re working differently. How we collaborate to serve our customers and work with our business partners is changing. We’ve created what we call team charters: these are co-created agreed ways of working with each other that balance time in the ofce with time at home, with the overarching principle of being there for our customers. We’re also investing in and using technology in new ways – making it easier for our customers to do business with us, and using data to deliver intelligent underwriting. Although technology can bring our global teams even closer together, we also love connecting in person to share our ideas and energy on moving the business forward – just like some of our Hiscox Re & ILS team featured on the cover of this report. In the following pages, you’ll nd a selection of Q&A interviews from senior leaders right across our business. Not only do they talk about what happened in the business in 2022 and what’s coming up in 2023, they also talk about what brings them energy. Q& A: Writing the future Q&A with Joanne Musselle Group Chief Underwriting Ofcer 16 Opportunity knocks Q&A with Paul Cooper Group Chief Financial Ofcer 38 Tech savvy Q&A with Stéphane Flaquet Group Chief Operations and Technology Ofcer 50 Brand ambassador Q&A with Regine Fiddler Chief Marketing Ofcer, Hiscox USA 68 Going places Q&A with Jon Dye Chief Executive Ofcer, Hiscox UK 78 People person Q&A with Nicola Grant Group Chief Human Resources Ofcer 102 Re invention Q&A with Matthew Wilken Chief Underwriting Ofcer, Hiscox Re & ILS 144 Network news Q&A with Markus Niederreiner Managing Director, Hiscox Germany 152 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 2 Hiscox Ltd Report and Accounts 2022 Our purpose, values, culture and vision Nelson Mandela famously said that ‘a good head and a good heart are always a formidable combination’ and I’m pleased to say that both feature heavily in our culture. But having a great culture is not a destination – it takes a continuous commitment to creating and maintaining an environment where people do their best work and quite frankly where they enjoy coming to work. We reect on our culture regularly, we consider how we listen and respond to feedback from colleagues and we’re not afraid to explore new ways of doing this. People recognise the uniqueness of the Hiscox culture and that makes me really proud.” Aki Hussain Group Chief Executive Ofcer Human Clear, fair and inclusive Integrity Do the right thing, however hard Courage Dare to take a risk Ownership Passionate, commercial and accountable Connected Together, build something better Our values We give people and businesses the condence to realise their ambitions. Our purpose 3Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Our purpose, values, culture and vision In our 2022 annual global employee engagement survey, which was completed by 88% of employees: 8 1% said they would recommend Hiscox as a great place to work. 84% said they felt proud to work for Hiscox. During 2022, we: 390 promoted 390 existing employees. 70,000 delivered over 70,000 hours of staff training worldwide. 76% said they believe Hiscox has an outstanding future. 645 attracted 645 new talented permanent employees. Our purpose We give people and businesses the condence to realise their ambitions. To do this we need differentiated products and services, great talent and energised and connected teams. Success is measured in our reputation and nancial performance. Our vision For Hiscox to be the leading specialist insurer in material markets – not the biggest, but the most respected. We want to be known by customers for being true to our word, by our employees as a great place to work and grow for those who are ambitious and talented, and as an industry leader in growth, prots and value creation. Our values We have had a strong set of values for decades and they are incredibly important to us; we talk about them often and they guide our decision-making. We want our values to differentiate us, which is why they play an important part in our strategy and how we operate, in being a business our customers can relate to, and in providing all employees with a work environment in which they can ourish. We periodically review our purpose, values, culture and vision to ensure they are still true to the business and t for the future. 20 22 20 21 20 20 20 19 20 18 701.2 739.8 689.0 768.2 798.6 20 22 20 21 20 20 20 19 20 18 608.2 648.6 601.5 670.6 726.2 20 22 20 21 20 20 20 19 20 18 1.7 8.1 (11.8) 2.2 5.3 2022 20 21 20 20 20 19 20 18 4,424.9 4,269.2 4,033.1 4,030.7 3,778.3 20 22 20 21 20 20 20 19 20 18 2,928.2 2,919.9 2,752.2 2,635.6 2,573.6 20 22 20 21 20 20 20 19 20 18 44.7 190.8 (268.5) 53.1 135.6 20 22 20 21 20 20 20 19 20 18 12.1 55.3 (91.6) 17.2 41.6 20 22 20 21 20 20 20 19 20 18 36.0 34.5 0.0 13.8 41.9 20 22 20 21 20 20 20 19 20 18 90.6 93.2 114.5 106.8 94.4 4 Hiscox Ltd Report and Accounts 2022 Our key performance indicators (KPIs) Gross premiums written $4,424.9m Net premiums earned $2,928.2m Prot/(loss) before tax $44.7m Combined ratio 90.6% Basic earnings/(loss) per share 12.1¢ Ordinary dividend 36.0¢ Net asset value per share 701.2¢ Tangible net asset value per share 608.2¢ Return on equity 1.7% Financial KPIs Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 20 22 20 21 20 20 20 19 20 18 4.6 4.8 4.8 4.8 4.7 20 22 20 21 20 20 20 19 20 18 82% 64% 68% 71% 74% 20 22 20 21 20 20 20 19 2018 96% 95% 90% 99% 99% 20 22 20 21 20 20 20 19 2018 79% 71% 69% 78% 76% 2022 20 21 20 20 20 19 2018 92% 92% 92% 89% 90% 0.0 12.5 25.0 37.5 50.0 62.5 75.0 87.5 100.0 20 22 20 21 20 20 20 19 2018 16.0% 19.1% 21.2% 26.1% 28.8% 5Hiscox Ltd Report and Accounts 2022 Non-nancial KPIs UK gender pay gap 16.0% We measure and monitor the gender pay gap globally so that, by understanding it, we can continue to nd ways to reduce it. In the UK, we have been annually disclosing our UK gender pay gap since 2017, and have seen a steady reduction over time in our UK gender pay gap on a mean basis. Improving diversity, equity and inclusion at Hiscox is a high priority, and this year we have also enhanced our ethnicity reporting to disclose all-staff ethnicity data for the rst time (see page 59). London Market broker satisfaction 79% Each year, we survey our London Market broker partners to understand more about their experience of working with Hiscox throughout the year. Their feedback is a reection of our products and service levels, so receiving consistently good scores matters to us. UK customer satisfaction 92% In the UK, customers who speak to one of our insurance experts in our customer experience centre in York are asked to rate their experience of Hiscox at the end of the call. Whether they have phoned for advice, a quote, to purchase a new policy or make changes to an existing one, their feedback helps us to constantly improve our service. Employee engagement 82% Our annual global employee engagement survey looks at how connected we feel to Hiscox, our managers, teams and roles. The results are shared widely and heavily inuence our people strategy. Improving our employee engagement scores was a strategic priority in 2022 as part of our work around building connected teams with shared values and we are pleased to report our highest score in ten years. Germany customer satisfaction 96% Germany is our largest operation in Continental Europe, and here we ask all customers that purchase a policy to provide feedback on their experience so that we can continue to improve our service. This includes quantitative analysis on their experience with us and qualitative insight on what they were satised with, whether they would recommend Hiscox, and any areas for improvement, so we are pleased to have maintained consistently high scores over time. US customer reviews using Feefo 4.6/5 In the USA, we ask customers to review their experience of Hiscox post-purchase. We do this using Feefo, which has a ve-star rating system, and are pleased to maintain such high scores year after year, even as the business grows. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Our key performance indicators (KPIs) 6 Hiscox Ltd Report and Accounts 2022 A strategy focused on high-quality growth The Hiscox Group comprises four businesses facing different opportunities and challenges, but with a common set of capabilities and the capital support required for success. Our strategy and how we operate Over the years, we have built a strong reputation as a specialist insurer in our chosen segments. In our big-ticket businesses – Hiscox London Market and Hiscox Re & ILS – we focus on building balanced portfolios through controlled growth and with an emphasis on leading the business we write. • Global risks through Lloyd’s platform • Heritage of deep technical expertise • Leading the market in applying technology to distribution and underwriting Delivers prots and capital generation for reinvestment • Small and micro businesses • Digitally traded, with low-cost distribution and auto-underwriting • Partnership management capability through digital connectivity Signicant structural growth opportunity • Specialist reinsurance capability • Holistic risk insights • Expert alternative capital manager Delivers underwriting prot and capital-light fee income • Focus on SMEs, not traded digitally • Leadership in specialist lines • Long-term broker partnerships Delivers stable prot generation and growth In Retail, where more stable returns have typically offset the greater volatility of our big-ticket businesses, we focus on building a differentiated brand and product offering that customers value. Volatility exists in every part of insurance, but through a focus on building and People and culture Brand Underwriting Technology Capital Balanced portfolio of large and complex risks SME and personal lines H i s c o x L o n d o n M a r k e t H i s c o x R e t a i l : d i g i t a l H i s c o x R e t a i l : t r a d i t i o n a l H i s c o x R e & I L S maintaining balanced portfolios we create more manageable volatility across the Group and are well positioned to maximise both the protable, cyclical growth and the structural growth opportunities ahead. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 7Hiscox Ltd Report and Accounts 2022 Our strategy in practice Opportunity There is an abundance of opportunity ahead for Hiscox. In many of our chosen lines and markets, our market shares remain small, giving us plenty of headroom for growth. This is where our specialist knowledge and multi-year investments in digital trading differentiate us. Innovation The insurance industry consists of an ecosystem of different types of business; there are the ‘wave surfers’ for example, who enter the market on the upside of opportunity and retreat when it recedes. Hiscox aims to be a ‘game changer’ and here for the long term: innovating through long-held market experience and underwriting acumen, embracing technology, taking risks to evolve with and lead market change and being there for our customers. Growth Growth is important to us, but not at the expense of protability. That’s why our focus is on maximising the structural growth opportunities ahead as we see them in Retail, and in building out balanced portfolios in our bigger-ticket businesses where we currently see exceptional market conditions. Volatility Our business is naturally exposed to volatility. We manage this through our underwriting experience and expertise, our investment in data, and our risk management processes, and we work hard to ensure the risks we take are commensurate with the premium that is paid. A differentiated offering Global reach We are a truly international business, with over 3,000 employees across 14countries. We invest in local market knowledge and experience to truly understand the markets we operate in and provide relevant products and services. This gives us a unique breadth of expertise, serving customers from sole traders to multinational companies and ILS investors. Specialist products In every part of the Hiscox Group, we focus on providing products and services that differentiate us. These range from high-value home insurance and ne art – areas where we have deep foundations to build on – to small business, ood and kidnap and ransom – where innovative products and service set us apart. Claims experience Being true to our word is the cornerstone of our claims service. We know that each customer and each claim is different, which is why we have embedded experienced claims teams with specialist product knowledge in every part of our business. Talented people The quality of our people is a crucial factor in our continuing success. Their expertise, energy and commitment drive our reputation for quality and professionalism. In return, we aim to provide a work environment that brings out the best in everybody and rewards hard work. Powerful brand We have invested signicantly over many years to build a recognised and renowned brand. Our distinctive marketing campaigns are developed from a deep understanding of our customers and positively contribute to consumer buying decisions. Our strength lies in our mix of business, our brand and culture, our people and specialist expertise underpinned by investments in technology. These hard won attributes, combined with a clear strategy and focus on execution, position us well for the road ahead.” Aki Hussain Group Chief Executive Ofcer Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Our strategy and how we operate 8 Hiscox Ltd Report and Accounts 2022 Key risks The risk As an insurance group, specic risks related to our business include: Risk landscape and how we manage the risk Strategic risk The possibility of adverse outcomes resulting from ineffective business plans and strategies, decision-making, resource allocation or adaptation to changes in the business environment. The Group’s continuing success depends on how well we understand our clients, markets and the various internal and external factors affecting our business, and having a strategy in place to address risks and opportunities arising out of this. Not having the right strategy could have a detrimental impact on protability, capital position, market share and reputation. We consider strategic risks in a holistic way, to better prepare our business for emerging threats, shifting trends, and opportunities in the environment in which we operate. During 2022, we have remained vigilant to potential adverse impacts of economic, geopolitical, social, technological and regulatory developments on our Group strategy. Our Group strategy was refreshed during 2022 under new Group Chief Executive Ofcer Aki Hussain, with a clarity of focus on consistent delivery from our big-ticket businesses, accelerated growth in Retail digital and balanced growth in Retail traded, and has been communicated across the business throughout the year. The external environment remains complex, uncertain and changeable but our robust strategy means that despite the external headwinds there remains tremendous opportunity for Hiscox in each of our chosen segments. Underwriting risk The risk that insurance premiums prove insufcient to cover future insurance claims and associated expenses. Likely causes include failing to price policies adequately for the risk exposed, making poor risk selection decisions, allowing insurance exposures to accumulate to an unacceptable level, or accepting underwriting risks outside of agreed underwriting parameters. This includes people, process and system risks directly related to underwriting, and considers emerging external risks such as climate, geopolitical and changing customer trends. We continue to improve the quality and balance of our portfolios, strengthening our pricing and risk selections, and growing where the opportunities are commensurate with the risk. In 2022, we navigated a set of complex external conditions which amplied underwriting risks. These ranged from geopolitical tensions (notably, the Russia/Ukraine conict), macroeconomic shifts (particularly increased inationary pressures in most Western economies), emerging societal trends (such as increased propensity to litigation), and the continued potential impact of climate change. Our active monitoring and enhanced view of economic and social ination, impact from supply chain disruptions, heightened threat of cyber attacks, and emerging litigation trends, allowed Hiscox to respond promptly, ensuring our pricing keeps pace with costs. We have updated and evolved our view of property exposure risks from natural catastrophes inuenced by climate change through our set of realistic disaster scenarios (see pages 46 to 47). Our underwriting exposure remains well within our Board-approved risk appetite levels. We are also investing in the underwriters of the future with the roll-out of our innovative and award-winning faculty of underwriting training academy, helping manage and mitigate underwriting talent risks. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose * The key risks to which we refer here, and elsewhere in this document, also constitute the emerging and principal risks required under the UK Corporate Governance Code 2018. 9Hiscox Ltd Report and Accounts 2022 The market landscape remains complex and changeable and we have utilised our good risk management practices to protect and create value for customers, employees, our business and investors.” Hanna Kam Group Chief Risk Ofcer The risk Risk landscape and how we manage the risk Reserving risk The Group makes nancial provisions for unpaid claims, defence costs and related expenses to cover liabilities both from reported claims and from ‘incurred but not reported’ (IBNR) claims. Reserving risk relates to the possibility of unsuitable case reserves and/or insufcient outstanding reserves being in place to meet incurred losses and associated expenses, which could affect the Group’s future earnings and capital. Our consistent and prudent reserving philosophy serves to manage the risk of insufcient reserves to cover claims cost and associated expenses. The Group’s reserve levels continue to be resilient, and we have completed two legacy portfolio transactions in 2022, which will further limit the potential for reserve volatility. We have responded to the heightened inationary environment with a detailed review of our key ination assumptions against emerging experience and explicitly allowed further reserve margins for uncertainty. Close monitoring of developments will continue in 2023. Credit risk The risk of a reinsurance counterparty being subject to a default or downgrade, or that for any other reason they may renege on a reinsurance contract or alter the terms of an agreement. The Group buys reinsurance as a protection, but if our reinsurers do not meet their obligations to us, this could put a strain on our earnings and capital and harm our nancial condition and cash ows. Similarly, if a broker were to default, causing them to fail to pass premiums to us or pass the claims payment to a policyholder, this could result in Hiscox losing money. In 2022, many of our counterparties have faced the same external conditions as we have, and there remains an increased threat of global recession, which would in turn increase default risk. We have closely monitored our counterparty exposures during the year, and while the risk factors have increased, our credit exposures remain within the Group’s risk appetite. We have taken into account the potential economic outlook in our decision-making on outwards reinsurance purchasing for 2023. Market risk The threat of unfavourable or unexpected movements in the value of the Group’s assets or the income expected from them. This includes risks related to investments – for example, losses within a given investment strategy, exposure to inappropriate assets or asset classes, or investments that fall outside of authorised strategic or tactical asset allocation limits. The volatile economic environment during 2022, with sharp rises in ination and accelerated interest rate increases, has enhanced risk in our asset portfolios. Investment losses in the year are largely due to mark-to-market adjustments to the value of bond portfolios, which are unrealised. These have potential for signicant upside for 2023. Active decisions over 2022 have made a positive contribution to the investment result, offsetting some of the losses, and the outlook for market (asset) risk is expected to improve. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Key risks 10 Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Key risks The risk Risk landscape and how we manage the risk Liquidity risk This relates to the risk of the Group being unable to meet cash requirements from available resources within the appropriate or required timescales, such as being unable to pay liabilities to customers or other creditors when they fall due. It could result in high costs in selling assets or raising money quickly in order to meet our obligations, with the potential to have a material adverse effect on the Group’s nancial condition and cash ows. We have refreshed our liquidity stress testing during 2022 and the Group remains in a strong liquidity position, with around $1 billion of fungible liquidity, sufcient to cover expiring debt obligations, business plan liquidity requirements, and working capital headroom. Liquidity risk is monitored through the use of a detailed Group cash ow forecast which is reviewed by management quarterly, or more frequently as required. Regulatory, legal and tax governance This relates to the risk that the business fails to act, or is perceived to have failed to act, in accordance with applicable legal, regulatory, and tax requirements in all of the jurisdictions where the Group operates. The regulatory, legal and tax environment continues to be complex, with frequent changes in rules and expectations which increase complexity in this area. We monitor the regulatory, legal and tax compliance landscape for emerging changes to local and international laws and regulations in the jurisdictions we operate. The regulatory landscape in 2022 was dominated by the rapid application of a large volume of international sanctions against Russian interests following the invasion of Ukraine, which applied at different points throughout the year across all of our operations worldwide. Our embedded sanctions management processes enabled the compliance team to support the business in quickly responding to the complex and fast-changing sanctions landscape and we also supplemented our sanction-screening processes with additional reviews of the ultimate benecial owners of a large number of insured risks across multiple business lines. The most signicant tax compliance development in 2022 has been the continued movement towards implementation of the OECD’s Global Anti-Base Erosion Model Rules (Pillar Two) at a local level. As well as maintaining a watching brief on the evolution of this initiative, we have also worked with expert advisors and industry bodies such as the Association of Bermuda Insurers and Reinsurers and the Association of British Insurers to ensure industry-specic issues are identied and addressed. We seek to work transparently and collaboratively with our key tax authority stakeholders to anticipate the tax impact of both commercial and legislative changes. We invest in proactive engagement with all of our regulators, including through our participation in the annual college of supervisors, hosted by the Bermuda Monetary Authority, which is an opportunity to update all of our regulators together on strategic developments across the Group. 11Hiscox Ltd Report and Accounts 2022 Read more on risk management in chapter 2 and note 3. 44 180 The risk Risk landscape and how we manage the risk Operational risk The risk of direct or indirect loss resulting from internal processes, people or systems, or from external events. This includes cyber security risk, which is the threat posed by the higher maturity of attack tools and methods and the increased motivation of cyber attackers, in conjunction with a failure to implement or maintain the systems and processes necessary to protect the condentiality, integrity or availability of information and data. Operational risk also covers the potential for nancial losses, and implications from a legal, regulatory, reputational or customer perspective, for example, major IT, systems or service failures. Risks from people, process, systems and external events are closely monitored by senior executives across the business. Ongoing competition and retention of talent, heightened threat of cyber attacks and continued growth in hybrid working practices is affecting the operational risk landscape. Our approach to monitoring operational risk has been adapted to enable the business to monitor the risks with a focus on promoting risk awareness and proactive reporting of operational incidents. We continue to embed our operational risk management including our defences against, and response to, cyber threats. During 2022, we reviewed the Group-wide set of crisis management response plans and performed a series of cyber crisis simulations to give our teams rst-hand experience of dealing with a situation, and to test our response plans against potential operational disruption. Talent risk is also being actively managed as part of a continued focus on our employee proposition, which has included the introduction of our all-staff share ownership initiative, HSX:26, and which in 2023 will include new ways to develop and map talent across the Group. In addition, in 2022 mandatory monthly all-staff training was supplemented with additional topical modules such as sanctions, cyber security and risk culture throughout the year. We also delivered additional training to underwriting and claims teams on the sanctions developments referred to under the regulatory, legal and tax governance section (see page 10). Climate change related risk This relates to the range of complex physical, transition and liability risks arising from climate change. This includes the risk of higher claims as a result of more frequent and more intense natural catastrophes; the nancial risks which could arise from the transition to a lower-carbon economy; and the risk that those who have suffered loss from climate change might then seek to recover those losses from others who they believe may have been responsible. Climate change related risk is not considered a stand-alone risk, but a cross-cutting risk with potential to amplify each existing risk type. We monitor climate change related risk through a number of lenses, including underwriting selection, pricing, multi-year view of natural catastrophe risk, asset types, and developments in potential climate litigation. Every year we run a range of realistic disaster scenarios, updated with our in-house climate research (see pages 46 to 47), and we participate in regulatory stress testing exercises. We have introduced investment environmental, social and governance (ESG) dashboards for each of our insurance carriers and we continue to embed our greenhouse gas targets for the Group, which in 2023 will include the development of a supporting action plan. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Key risks 12 Hiscox Ltd Report and Accounts 2022 Getting the balance right between risk and opportunity is crucial. Our business priorities for 2023 build on our 2022 achievements, and I’m particularly excited about what technical excellence means for us in the year ahead and how that plays out against a backdrop of retail growth and huge big-ticket opportunity.” Joanne Musselle Group Chief Underwriting Ofcer Business priorities for 2023 Following multi-year investments in technology, in 2023 we will focus on realising the opportunities that exist across Hiscox Retail. This means further leveraging our head start in digital small business insurance by building an SME ecosystem through which to serve this high-growth segment of the economy, and investing in brand. Having nalised systems transformation in the USA, and as new systems continue to come on board across Europe, we are well positioned to cater to changing buying behaviours with efcient customer-focused processes. 1 Realising the retail opportunity 2 Managed volatility during big-ticket growth Hiscox London Market and Hiscox Re & ILS continue to enjoy favourable market conditions in many lines. As in 2022, we will remain focused on leveraging our unique combination of underwriting and digital expertise to grow protably – particularly in those areas where we have market-leading expertise and experience – while also managing volatility. In addition, we will sharpen our focus on potential new emerging opportunities, for example, around supporting the economy to transition to low-carbon intensity industries. Business priorities for 2023 We will balance risk and opportunity in 2023 through a focus on ve core priorities. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 13Hiscox Ltd Report and Accounts 2022 3 Technical excellence 4 Operational leverage 5 Connected and energised teams Technical excellence is a multi-year priority thanks to a long-held focus on active underwriting portfolio management. We continue to focus on portfolio optimisation – addressing lower decile lines through careful management, and clearing the path for growth in top quartile lines, as well as those areas experiencing favourable market conditions. During 2023, we will continue to develop our technical capabilities, insights and tracking mechanisms, and further dene our sustainable underwriting strategy. Steps taken to evolve our operating model during 2022 are already enhancing ownership and speed of decision-making, and we will have a similar focus on operational leverage in 2023. Beyond the rebalancing of our global versus local capabilities, this will mean further establishing technology as a competitive advantage, particularly in Hiscox Retail. It will also mean enhancing our process management capabilities to improve efciency and effectiveness and increase the speed of execution, to support the Group not only through its next phase of growth, but also as we look to realise economies of scale through a sharpened focus on expense efciency. We will build on the strong progress made in 2022 to embed hybrid working and develop new employee benets such as an enhanced sabbatical policy, the introduction of Hiscox days and HSX:26 – our all-staff share ownership initiative. The next stage of employee proposition development will happen during 2023, in line with our ambitions to be an employer of choice within our sector. In addition, we will look to nd new ways to develop and map talent across the Group that can support the delivery of our strategy. Business priorities for 2023 We will balance risk and opportunity in 2023 through a focus on ve core priorities. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Business priorities for 2023 14 Hiscox Ltd Report and Accounts 2022 Why invest in Hiscox? We are facing some of the most attractive market conditions we’ve seen in years, with tremendous pricing opportunities in big-ticket lines and a chance to substantially grow our market share in retail. Every part of our business is structurally and nancially well positioned to contribute to our continued growth, with solid foundations that can support the weight of our ambitions.” Paul Cooper Group Chief Financial Ofcer A focus on generating sustainable and compounding shareholder returns We aim to balance consistent and progressive shareholder cash returns with reinvestment into the business to support long-term growth and value creation, and as we face into favourable market conditions in our big-ticket businesses, we have sufcient capital to realise the attractive opportunities ahead. A unique structural growth opportunity We aim to grow the business in a way that is organic, sustainable and protable, and the abundance of opportunity we see ahead supports this continued trajectory. In Hiscox Retail, where we are focused on building scale, our market shares remain modest and the size of the addressable market is huge, giving us plenty of headroom for growth. In our big-ticket businesses, where we now lead on more open market risks, our combination of underwriting and digital expertise differentiates us. 15 5% total shareholder return over the last ten years. $ 1.7 b n returned to shareholders over the last ten years. A rated over ten years of S&P A rating. $1b n Over $1 billion in premium delivered by Hiscox Re & ILS for the rst time in 2022. 50m SMEs size of the addressable SME market across the UK, USA and Europe. O v e r 1. 5 m total number of retail customers across the Group. Two-thirds Hiscox London Market currently leads over two-thirds of the business it writes. 90% Hiscox London Market combined ratio below 90% for three consecutive years. $269.5m underwriting prot † in 2022, the best in seven years. * Based on special, ordinary and Scrip Dividends paid to shareholders since 1January2013. Excludes the nal dividend proposed for 2022. † Underwriting prot is dened as segment income less expenses, excluding investment result, for Retail, London Market and Re & ILS. See note 4 on page 194. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 15Hiscox Ltd Report and Accounts 2022 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 5,000 4,500 4,000 3,500 3,000 2,500 2, 000 1 ,500 1 ,000 500 0 Hiscox Retail Hiscox London Market, Hiscox Re & ILS 1,928 2,033 1,901 2,587 2,951 2,570 2,690 2,585 2,669 2,839 3,008 3,268 3,310 3,625 3,652 4,224 4,530 4,532 4,795 4,935 2003 Big-ticket business Hiscox Re & ILS Hiscox London Market Retail business Hiscox UK Hiscox Europe Hiscox Special Risks Hiscox USA Hiscox Asia * 2020 restated for Hiscox Special Risks. Total Group controlled premium ($m) Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Why invest in Hiscox? 16 Hiscox Ltd Report and Accounts 2022 Q& A: with Joanne Musselle Group Chief Underwriting Ofcer Writing the future Shaping the future of underwriting means embracing risk, investing in data and analytics, and taking a fresh approach to training underwriters. > 17Hiscox Ltd Report and Accounts 2022 18 Hiscox Ltd Report and Accounts 2022 Q: You’ve been with Hiscox for over two decades now – what was it that drew you here in the rst place? A: I’d been busy working for some of the big corporates, always in the technical areas, whether it be on the reserving side, pricing, underwriting or claims. I’d been in Asia for about ve years, working for big global insurers, when I got a call about a role at Hiscox. I knew Hiscox from the syndicate side, but back then the retail company was tiny, with premiums of just over £200million. And there was something in it that really struck a chord. It was like a green-eld site. So when I met some of the team, the idea of helping build out the retail side sounded really exciting. And unlike the big global insurers it was already customer-centric rather than product-centric, which really appealed to me. What I didn’t know then was that I would be coming for 20 years! Q: So what is it that’s kept you here so long? A: Lots of things, but rst and foremost the values – you can’t stay somewhere for that long if the values don’t chime with your own. And then it’s the people. There is just this rare quality to the people I work with: professional, brilliant at what they do, experts, collaborative. I don’t nd it hierarchical either. It’s genuinely ‘best answer wins’. We want to get to the best answer, and that can come from anyone at any time. I love that courage is one of our values, because it gives you license to say: “I know everybody wants to turn left, but I want to turn right. Can we discuss why...” Q: For the past couple of years, you’ve been the Group Chief Underwriting Ofcer. What does that involve? A: It’s all about the technical side – the risk selection, pricing, exposure management, reinsurance, product development, wording. We have six business-unit-focused Chief Underwriting Ofcers around the Group who are responsible for the day-to-day execution of our strategy, but my job is to set that strategy with the Board. It’s big things like how much risk we want to take, what new areas we may want to move into, how we structure our propositions and how we think about emerging risks. I always think that no matter what role you’ve got, it has three parts to it. The rst part is just doing the job well, doing those things I’ve just mentioned. The second is evolving the role for the future, investing in things like data and analytics. And then the nal part, which is the most important, is people: making sure we’re engaging, attracting and developing the people around us. Q: How has Hiscox’s approach to underwriting evolved in recent years? A: It’s obviously been a complex period for everyone, and like the rest of the world we’ve had to navigate our way through some unprecedented situations. Our focus on data and analytics is denitely giving us a better understanding of how a book of business is performing. But I’ve been really keen not just to respond to the here and now, but really think about where we want to take the organisation. We’ve spent a huge amount of time and energy on something we’re calling ‘underwriting evolution’. Part of this is around critically assessing our portfolios. Are we in the right lines? Are our portfolios structurally protable? How are we assessing emerging risk? Do we need to develop new propositions, new products? I think our portfolios are probably now in their best shape for a long time, but there’s always more we can do. Q: So where else do you think the portfolio should go? A: Like others in the industry, our commitment to sustainable underwriting means we’ve got an exclusion strategy – that’s focused on eliminating our underwriting exposure to some of the worst carbon emitters, like coal plants, by 2030. But exclusion isn’t enough. We’ve always invested heavily in climate and climate research and we’re a big natural catastrophe underwriter, so we’ve got a lot of technical expertise in that space, and we can utilise that expertise to help build out products around changing risks such as ood. We can also help our customers to navigate the low carbon transition, for example, in big-ticket lines where we’re providing liability cover for decommissioning fossil fuel infrastructure or where we’re supporting the installation of renewables. We’re a niche and specialist insurer, so we’re not going to be able to play everywhere, but we need to be challenging ourselves on our role in the transition as best we can. Q& A: with Joanne Musselle Group Chief Underwriting Ofcer Joanne Musselle has been with Hiscox since 2002 and held a number of senior positions in both claims and underwriting. In 2019, she became Group Chief Underwriting Ofcer, driving rigorous standards and using data and analytics to meet the challenges of the future. 19Hiscox Ltd Report and Accounts 2022 Another thing that plays into this, and it’s going to be a big focus of mine in 2023, is what I call ‘risk mitigation’. It’s something I’m really passionate about. If you have a house, there’s a risk your house might ood. You buy insurance to transfer that risk. But if we can mitigate that risk, if we can help you as a homeowner prevent a ood taking place, that’s good for you, it’s good for us and it’s good for society. Reducing that risk also feeds back into our pricing. We’ve done a couple of things already, like LeakBot – a device that we’ve given to our homeowners which shuts off the mains if there’s a leak. We’ve also spent a huge amount of time looking at cyber resilience for small businesses, putting in place really practical tools that can empower them to mitigate their cyber risk. Q: What kind of opportunities are being opened up by advances in data and analytics? A: One of my jobs is risk selection and making sure that we really understand the risks we underwrite, so we need to utilise data for that to improve our performance. But we’re also thinking about how we utilise data to improve the customer experience. For example, you might ask a customer tens of questions when they buy insurance from you, but if some of those answers already exist externally, then can you pull that information together in such a way that results in you asking the customer less questions? And then, also thinking about how to use data and technology to reduce our costs. That’s really important, because if we’ve got lower costs, we can reect that back to our customers in terms of pricing. Q: What’s your approach to training and developing underwriters? A: Recently, we’ve been building out what we call the ‘faculty of underwriting’. We spent a lot of time coming up with the capabilities that we think an underwriter of the future will need, but we spent just as much time thinking about how we deliver those capabilities. I’ll give you an example. The old model was to sit in training sessions for days on end, staring at PowerPoints. But people these days don’t learn like that. They want to learn in quick, bite-sized bursts, so we’ve partnered with a gaming company to develop training apps that tap into the psyche of competition, presenting underwriting questions in a really addictive way. We hadn’t anticipated quite how competitive our people would be, and we’ve got people doing these modules eight, nine, ten times to keep improving their score which is brilliant. Q: Outside of work, what gives you energy? A: My family and friends for sure. I’m a mum of two teenagers, so it’s like living in student accommodation at the moment! More personally, I just get a buzz out of a run. I am not an Olympic runner, I’m never going to win a race, but for me, for my mental health, just to clear my mind, I absolutely love it. You don’t need anybody else and you can do it anywhere in the world – just put on your trainers and off you go. If you have a house, there’s a risk your house might ood. You buy insurance to transfer that risk. But if we can mitigate that risk, if we can help you as a homeowner prevent a ood taking place, that’s good for you, it’s good for us and it’s good for society.” There is just this rare quality to the people I work with: professional, brilliant at what they do, experts, collaborative. I don’t nd it hierarchical either. It’s genuinely ‘best answer wins’. We want to get to the best answer, and that can come from anyone at any time.” Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 20 Hiscox Ltd Report and Accounts 2022 Chairman’s statement It has been a pivotal year for Hiscox, with new leadership and an evolved strategy being tested by a turbulent operating environment, and I am very pleased with our performance.” Robert Childs Chairman Before I provide my usual commentary on the business, we have announced with our 2022 results that I will be stepping down as Chairman during 2023, and the Board has commenced the search for my successor. After 37 years at Hiscox and 50 in the industry I am very happy that I will be passing the baton when the business is in such a good place – excellent leadership, strongly capitalised, with favourable market conditions and huge opportunities ahead. An important job for any Chairman is overseeing a Chief Executive transition and I have been glad not only to ensure a seamless transition from Bronek to Aki, but also to work more closely with Aki in this, his rst year as Group Chief Executive Ofcer. Aki has brought new insights and developed a strong talented Executive team, and when the time comes, I will retire a happy shareholder. And now for the balance of my report. Performance It has been a pivotal year for Hiscox, with new leadership and an evolved strategy being tested by a turbulent operating environment, and I am very pleased with our performance. Although it has been an active year for catastrophes, both man-made and natural, we have made a strong underwriting prot of $269.5 million thanks to the discipline of our teams. This good performance has been offset by unrealised investment losses on our bond portfolios, but we expect these to unwind as our bonds mature. An important job for any Chairman is overseeing a Chief Executive transition and I have been glad not only to ensure a seamless transition from Bronek to Aki, but also to work more closely with Aki in this, his rst year as Group Chief Executive Ofcer. Aki has brought new insights and developed a strong, talented Executive team. Aki has embedded a rened strategy that is reducing the volatility prole for the Group. He has also assembled an impressive team who are delivering technological and operational changes that are being well received by both business partners and our people. People We had to navigate a challenging employment market during the year, as the war for talent continued. I am therefore pleased that we have not only maintained top talent, but also attracted many more. Aki’s rst key appointment was Paul Cooper, our Group Chief Financial Ofcer, who joined the business in May. He has over 25 years of nancial services experience across both the retail and Lloyd’s insurance markets and is already bringing valuable external perspectives to our organisation. I remember Paul from his previous time at Hiscox, when he was Finance Director for Hiscox UK and Europe, and have enjoyed working with him again. After 15 years with the Group, Amanda Brown, our Chief Human Resources Ofcer retired during 2022, and I would like to thank her for her sage counsel and 21Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chairman’s statement Chapter 1 2 Performance and purpose 22 Hiscox Ltd Report and Accounts 2022 I am extremely proud that we are reporting our best employee engagement score for ten years. Not only do the overwhelming majority of our people feel proud to work at Hiscox (84%), they would also recommend Hiscox as a great place to work.” clarity of thought over the years, which I have personally valued and so too has our Board. She has been succeeded by Nicola Grant, who joined us from ING Group and brings a wealth of experience in engaging and leading large workforces across multiple markets. At the same time, Jon Dye joined as Hiscox UK Chief Executive Ofcer. Jon is a recognised industry leader with solid CEO experience and a fantastic track record of building protable businesses. His broker relationships, leadership and energy are already making a difference. These appointments, along with the promotion of Stéphane Flaquet to Group Chief Operations and Technology Ofcer, have resulted in a very capable new Group Executive Committee formed under Aki’s leadership. Beyond the top team, I am extremely proud that we are reporting our best employee engagement score for ten years. Not only do the overwhelming majority of our people feel proud to work at Hiscox (84%), they would also recommend Hiscox as a great place to work (81%) and believe that Hiscox has an outstanding future (76%). Aki has to take a lot of credit for this, along with his leadership team. Environmental, social and governance (ESG) In a year of pronounced geopolitical and macroeconomic challenges, ESG has not been far from our minds and conversations. Aki will cover in his Chief Executive’s report the environmental and governance aspects that the business has been thinking about, and the huge amount of work that has been done to support Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chairman’s statement Chapter 1 2 Performance and purpose 23Hiscox Ltd Report and Accounts 2022 risks. The opportunities in our big-ticket businesses are huge and the rating environment is with us in a way that you could argue we haven’t seen for decades. We will still be trimming the sails in various places, recognising our lower volatility prole, but there is nothing like a price rise to reduce volatility. The opportunities are equally huge in our retail businesses, where the hard work over the last three years to replace core systems is reaching a point where they can propel these businesses in their next growth phase. With new leadership in Hiscox UK and strengthened leadership in Hiscox USA and Hiscox Europe, each business is attractively positioned for what lies ahead. In concluding this, my last Chairman’s statement, I truly believe we are on the cusp of something great – ready to make the most of the excellent markets before us. Robert Childs Chairman 8 March 2023 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chairman’s statement Chapter 1 2 Performance and purpose our colleagues on the ‘social’ side of ESG. But as Chair of the Hiscox Foundation in the UK, our charitable foundation, I am especially proud that we have donated $1.8 million to good causes this year. This has included one-off support and multi-year partnerships, in line with our three strategic pillars of charitable giving, as well as targeted donations that recognise the Russia/Ukraine conict, oods in Pakistan, and the rising cost of living where – to reect the rising costs that charities are facing – we increased our donations to multi-year partners in line with ination for the current nancial year. It is also why we are working with MyBnk for an extended period to support their delivery of expert-led nancial education to school children and young people across the UK, recognising the importance of learning nancial capability skills from a young age. I know that playing an active part in our communities matters to our people too because they spent over 1,400 hours volunteering during 2022, supporting not only some of our ofce charity partners such as Spear Bethnal Green and Colchester Foodbank, which are chosen by employees, but also causes that are personally important to them. Outlook We live and work in turbulent geopolitical times and this is where the insurance market can come into its own. As a specialist insurer offering coverage across classes that include political violence, kidnap and ransom, cyber, the full range of professional indemnity and property damage, we are well placed to help customers manage their 24 Hiscox Ltd Report and Accounts 2022 Chief Executive’s report I am very pleased with the progress made across the Group during 2022, as we delivered the strongest underwriting result in seven years. We have a rened strategy, a new experienced and energetic leadership team, we have made signicant progress in rolling out new generation technology in the USA and Europe and we are enjoying our highest employee engagement scores in ten years.” Aki Hussain Group Chief Executive Ofcer In my rst year as Group Chief Executive Ofcer, I am pleased to report the Group delivered a strong result during a year of heightened geopolitical uncertainty, economic unpredictability and natural catastrophe losses. An underwriting prot of $269.5million (2021:$215.6million) and a combined ratio of 90.6% (2021:93.2%) is a testament to the disciplined execution of our strategy of building more balanced portfolios to drive reduced earnings volatility. The current complex underwriting environment presents opportunities for businesses like ours, with underwriting excellence at the core, backed by a strong balance sheet. I am excited about the hard market in reinsurance, which is a necessity to reverse multi-year losses suffered by the industry. These are the best conditions we have seen in over a decade and our talented and experienced underwriters have the nancial exibility to deploy capital to make the most of the opportunities ahead. 2022 has been a year of delivery for our Retail business with many key milestones achieved. In the USA, our largest retail market, we completed the strategic repositioning of the broker channel business and substantially delivered the technology transformation programme of our digital partnerships and direct (DPD) business, setting us up for growth acceleration in 2023. In the UK we transitioned to new leadership under Jon Dye, an industry veteran with huge ambition for our business, and in Europe we passed the milestone of half a billion Euros of gross premiums written. Importantly, we have achieved our target of returning the Retail combined ratio to within the 90% to 95% range a year ahead of schedule, which is a testament to the decisive actions we have taken. The business is in great shape and it is at this juncture that after 37 years of committed service, Robert Childs, Hiscox Chairman, has announced his intention to step down. I have personally greatly valued his ability to drive clarity in our decision-making, his advice and human approach, and the support he has given me ever since I joined the business and particularly now as Group Chief Executive Ofcer. He has been instrumental in transforming Hiscox into a successful global business and I wish him all the best in his well-earned retirement. Rates 2022 performance benetted from a favourable rate environment across all Hiscox businesses, with rates in reinsurance now exhibiting all the signs of a hard market. This is underpinning continued rate strengthening in primary insurance, mainly wholesale. Hiscox Re & ILS benetted from an average risk adjusted rate increase of 13% in the period, above our expectations. This is driven primarily by North American property and retrocession, with rates up 14% and 16% respectively, with Florida exhibiting particularly hard market conditions. Specialty lines also experienced double-digit increases, driven by cyber and terrorism, with rates up 42% and 26% respectively. Since 2017, this business has achieved cumulative rate increases of over 50% across the portfolio. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 25Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chief Executive’s report Chapter 1 2 Performance and purpose 26 Hiscox Ltd Report and Accounts 2022 The reinsurance marketplace is undergoing a seismic shift, with 2022 rates above the 2012 level, and we anticipate material improvement across nearly all lines for 2023. Hurricane Ian served as a catalyst, among other factors, following many years of losses across the sector, leading to signicant improvement in the rating environment. Capacity continued to reduce during 2022 both in the traditional arena and the ILS space, as a result of another year of industry losses and volatility in the investment markets. This is leading to a true hard market for catastrophe-exposed risks. We are witnessing the best market conditions in over a decade and have deployed additional capital at January renewals, achieving risk-adjusted rate increases of 45% in property and 26% in specialty. In 2022, Hiscox London Market benetted from an average rate increase of 6%, which was ahead of our expectations. Since 2017, this business has achieved cumulative rate increases of 70%. Rate growth remained positive for all classes of business except D&O, which is already very attractively priced, having achieved cumulative rate increases of over 240% since the end of 2017. Overall the rate outlook for 2023 is positive, underpinned by the macroeconomic environment and reinsurance costs, with the strongest growth expected in terrorism and property lines. While pricing in Hiscox Retail is generally less cyclical, in 2022 it benetted from an average rate increase of 7%. This was led by Hiscox Europe where on average rates were up 8%, underpinned by double-digit rate increases in cyber, commercial property and traditional professional indemnity. In Hiscox USA on average rates were up 7%, with strong rate growth in cyber and allied health. Hiscox UK saw rate increases of 5% on average, with strong rate momentum in cyber, commercial property and entertainment. Overall, the premium growth achieved by the Group through rate and indexation in 2022 kept pace with our ination assumptions. As we look forward, the rate outlook for 2023 remains strong, particularly in reinsurance. Claims 2022 was another year with elevated large losses, both natural catastrophe and man-made, so it is pleasing to see that in spite of these challenges Hiscox maintained strong protability, delivering a Group combined ratio of 90.6%. There are no material changes to previously announced net loss estimates for Hurricane Ian and the Russia/Ukraine conict. As previously communicated, the Group reserved $135million net of reinsurance including reinstatement premiums for Hurricane Ian, based on an insured market loss of $55 billion. The majority of our exposure is in big-ticket lines: $90million net in Re & ILS and $40million net in London Market. This represents a modest exposure for Hiscox London Market, as the business had pulled back from under-priced Florida business in the preceding years. Estimated net losses for the Retail portfolio are modest at $5million. The Russia/Ukraine conict tragically continues to be a live event. The human cost of this event is immense and long-lasting and our thoughts are with Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chief Executive’s report Chapter 1 2 Performance and purpose The reinsurance marketplace is undergoing a seismic shift, with 2022 rates above the 2012 level, and we anticipate material improvement across nearly all lines for 2023.” 27Hiscox Ltd Report and Accounts 2022 Professional liability Errors and omissions Private directors and ofcers’ liability Cyber Commercial small package Small technology and media Healthcare related Media and entertainment Property Marine Aviation Specialty Commercial property Onshore energy USA homeowners Flood programmes Managing general agents International property Cargo Marine hull Energy liability Offshore energy Marine liability Public directors and ofcers’ liability Large cyber General liability Reinsurance Property Global casualty Marine and energy +5% +25% -17% +9% +12% Small commercial $1,705m $1,14 5m $466m $322m $388m An actively managed business Total Group controlled premium 31 December 2022: $4,935.4m Period-on-period in constant currency Home and contents Fine art Classic car Luxury motor Asian motor Art and private client +4% $458m Kidnap and ransom Contingency Terrorism Product recall Personal accident Specialty -5% $451m Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chief Executive’s report Chapter 1 2 Performance and purpose 28 Hiscox Ltd Report and Accounts 2022 all those who are directly or indirectly impacted. Hiscox’s estimated ultimate loss from all risks in the Ukraine and Russia remains unchanged at $48million net of reinsurance 1 , with just under three quarters of it attributable to Hiscox London Market. The majority of London Market’s and all of Re & ILS’s reserves comprise incurred but not reported (IBNR) losses. Hiscox London Market exited the aviation hull insurance business in 2018 and political risk/trade credit business in 2017. While inationary pressures continue to persist across our markets, the impact on our business is relatively contained due to the short-tail nature of our book, with the average duration of our liabilities at 1.9 years. Hiscox has a conservative reserving philosophy; continuously monitoring claims ination trends and evaluating reserve adequacy to ensure we maintain protability and a robust balance sheet position. In the rst half of the year we proactively strengthened our best estimate by $55million as a precautionary net inationary load, and this remains unchanged after undertaking a similar review at the full year. Throughout the course of 2022 we continued to proactively take action to manage volatility from the back-book, in particular in longer-tail lines where we have either exited portfolios or rened our underwriting strategy. In March, our Hiscox Re & ILS business executed an LPT, buying protection for our casualty reinsurance portfolio that is in run-off. Following that, in July, Hiscox London Market undertook an LPT to reinsure circa $116 million of reserves for 1993 to 2018 year of accounts. These deals, together with the two LPTs completed in 2021, mean that 23% of 2019 and prior years’ gross reserves are reinsured up to a 1-in-200 downside risk. At a Group level we also hold margin above best estimate as an additional buffer to compensate for the uncertainty in timing and cost of claims. At the end of 2022, the margin stood at 8.9%, down from 11.0% in the rst half of the year. Through a combination of executing a number of LPTs and proactive action on addressing ination, uncertainty on prior-period losses is reducing, consequently we have moderated the margin to be more in line with our target range of 5%-10%, although remaining at the upper end of the range. Furthermore the favourable prior-period run-off is reected in reserve releases of $239million in 2022, which are from all business segments. With regards to the new business we are writing, we mitigate inationary pressures through a combination of exposure indexation and rate increases. Our current pricing and reserving assumptions incorporate expected ination which is a multiple of experience in recent times. Therefore, the increased premium we are collecting across the Group is keeping pace with ination and our view of risk assumptions. Hiscox Retail Hiscox Retail comprises our retail businesses around the world: Hiscox UK, Hiscox Europe, Hiscox USA and Direct Asia. In this segment, our specialist knowledge and ongoing investment in the brand, distribution and technology reinforce our strong market position in an increasingly digital world. Hiscox Retail 2022 $m 2021 $m Gross premiums written 2,272.1 2,290.0 Net premiums written 1,976.8 1,969.3 Underwriting prot 101.9 34.9 Investment result (98.9) 26.9 (Loss)/prot before tax (3.4) 54.9 Combined ratio (%) 94.8 98.9 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chief Executive’s report Chapter 1 2 Performance and purpose Hiscox Retail achieved a combined ratio of 94.8%, returning to the 90%-95% combined ratio range a year ahead of the stated target, despite the complex macroeconomic environment.” 1 Including impact of reinstatement premiums. 29Hiscox Ltd Report and Accounts 2022 Hiscox Retail grew gross premiums written by 5.1% in constant currency to $2,272.1 million (2021:$2,290.0million) and added over 55,000 net new customers. Our commercial lines, which constitute over three quarters of Retail gross premiums written, grew 6.7% in constant currency, with strong momentum across the UK and Europe. We moderated our growth in Hiscox USA as we completed the US broker portfolio repositioning and substantially delivered the US DPD technology implementation. On a go-forward basis, Hiscox Retail grew 6.6% in constant currency. With these programmes complete, Hiscox Retail growth is expected to trend towards the middle of the 5%-15% range in 2023. Hiscox Retail achieved a combined ratio of 94.8%, returning to the 90%-95% combined ratio range a year ahead of the stated target, despite the complex macroeconomic environment. We expect to operate within this range 2 going forward. Our Retail business has been undergoing a multi-year technology transformation programme. The UK is developing next-generation e-trade capabilities for less complex broker intermediated business, complementing the direct-to-consumer digital platform. In 2022 we migrated the vast majority of the US DPD business onto the new technology stack, and core platform replacement is also underway in Germany and France, with Benelux to follow in 2023. Convenience for the customer is at the heart of our distribution philosophy. Whether our customers want to connect to a Hiscox employee or complete the customer journey entirely online, our combination of talented people, supported by these technology investments, creates the platform and opportunity to serve millions of customers. The technology enables greater levels of algorithmic underwriting, process automation, improved efciency and will create operating leverage over time. We will invest incrementally in brand across our Retail business in 2023. The Hiscox brand already has a strong market position, and it is the right time to bolster it further to drive growth over the long term. Hiscox UK Hiscox UK provides commercial insurance for small- and medium-sized businesses, as well as personal lines cover, including high-value household, ne art and luxury motor. Hiscox UK gross premiums written were up 2.8% on a constant currency basis, but reduced by 6.4% to $778.0million (2021: $831.1 million) in US Dollars due to the depreciation of the Sterling. The business delivered a solid performance, with commercial lines showing strong growth of 8.5% in constant currency, boosted by rate improvements and excellent retention rates. 2022 marked strong growth in the number of online sales for UK direct commercial and we expect this trend to continue. The pace of our digital capability development, including e-trading for brokers, has signicantly picked up this year and we continue to drive several strategic initiatives to improve our core digital capabilities. The impact of the UK weather has been within our expectations. Hiscox Europe Hiscox Europe provides both personal lines cover, including high-value household, ne art and classic car, and commercial insurance for small- and medium-sized businesses. Hiscox Europe is the strongest growing business segment in the Hiscox Retail portfolio. Gross premiums written were up 13.6% in constant currency to $543.7 million (2021: $532.0 million), surpassing the €500 million milestone for the rst time. All ve markets in Europe delivered double-digit growth in constant currency, demonstrating our attractive, differentiated position and underpinned by strong growth in commercial lines of 16.2%. Hiscox Germany, Europe’s largest market, grew gross premiums written by 11.3% in constant currency to cross the €150 million mark. Hiscox Germany is a market leader in cyber, and continues to innovate and develop products that meet changing customer needs. In 2022, our German business launched a modular cyber product for businesses with less than €2.5 million in revenue. The modular approach allows customers to add cover as their needs change, and delivers a more efcient claims service should the need arise. After some early success, we plan to roll-out this new product in our other European markets. The introduction of new core technology in our European businesses remains on track. This multi-year project is being implemented in phases with efciencies gained as it progresses. Germany and France are already well underway and with Benelux to follow in 2023. The implementation is less complex than in the USA, as it is a country-by-country Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chief Executive’s report Chapter 1 2 Performance and purpose 2 Under IFRS 4. 30 Hiscox Ltd Report and Accounts 2022 roll-out, and the digital business in Europe is nascent, although the potential is signicant. We look forward to seeing signicant benets upon completion of the project not only for the business, in areas such as automation and efciencies in policy administration, but also for customer experience in terms of market connectivity. Hiscox USA Hiscox USA focuses on underwriting small commercial risks distributed through brokers, partners and direct-to-consumers using both traditional and digital trading models. Our aspiration here remains to build America’s leading small business insurer. 2022 was a year of transition for Hiscox USA, as the business delivered on two major change initiatives – the broker portfolio repositioning, through which we have exited circa $160million of business since 2019, and the re-platforming of the US DPD business, which is now substantially complete. Hiscox USA’s gross premiums written grew 2.1% to $897.9million (2021:$879.2million), up from 1.2% at the half year, as the effect of the broker business repositioning was weighted towards the start of the year. While the overall growth of the US broker business was impacted by the tail of planned actions, in the second half, we have seen green shoots as our regional underwriting teams are back on the front foot, re-engaging with brokers to write protable business in our go-forward lines. Our refreshed US senior leadership team and an enhanced business development function will strengthen the momentum behind this. In the US DPD business, all direct-to-consumer customers have been on the new technology platform since June. Direct to consumer growth, as expected, was lower during the peak period of migration in the rst half of 2022, but has started to accelerate notably since the end of the third quarter as the combination of new technology, a focused marketing drive and improved conversion rates take effect. The migration of our partnership business, which represents two-thirds of US DPD, commenced in the second half of 2022, with the vast majority of partners now live on the new platform. Mirroring the direct experience, growth slowed during the peak migration period in the latter part of 2022. The partnerships business is now in the embedding phase which is expected to extend into the second half of 2023, as over 50,000 agents and producers who have access to the new portals, need time to develop familiarity with the technology and for partners to begin re-marketing the Hiscox platform. Consequently, we anticipate the production from new and existing partners to gradually ramp up through 2023, after a subdued rst quarter 2023. We therefore expect US DPD to grow towards the middle of 5% to 15% range in 2023. Once embedding of partnership business is complete, growth is expected to accelerate. Our partnerships team has already started to take actions to increase activity, at both the partner and agency level, to encourage the marketing of our platforms and to increase usage as we emerge from this period of technology migration. Following a two-year hiatus to the onboarding of new partners, in January 2023 we added 15 new partners to our digital platform and expect them to Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chief Executive’s report Chapter 1 2 Performance and purpose In the rst half of 2023 we will launch a new ESG-focused Lloyd’s sub-syndicate. It will be complementary to Hiscox London Market’s existing portfolio and will provide access to additional capacity for qualifying clients with positive ESG credentials, such as renewable power generators and energy storage providers.” 31Hiscox Ltd Report and Accounts 2022 commence production in the second and third quarter. The near- and long-term market opportunity is incredibly attractive. I expect momentum to build through the year as marketing takes effect; as new and existing partners and agents ramp up production and as technology benets such as the potential for higher conversion rates begins to have a discernible impact. Hiscox Asia DirectAsia grew gross premiums written by 12% in constant currency to $52.5million (2021: $47.7million). Momentum picked up markedly in Singapore with the top line growing 19.5% due to the opening up of international travel, boosting travel insurance sales and motor partnerships. Thailand’s premium growth was underpinned by partnership business. Hiscox London Market Hiscox London Market uses the global licences, distribution network and credit rating of Lloyd’s to insure clients throughout the world. Hiscox London Market delivered a strong result in 2022, despite another active year of large losses. Our focus on building balanced portfolios delivered strong growth in selected lines, namely public D&O, general liability, upstream energy, terrorism and cargo; and at the same time reduced our exposure to what was under-priced catastrophe-exposed business in the binder portfolio. Overall, gross premiums written declined 4.8% to $1,114.9million (2021:$1,171.4million), with 3.3 percentage points due to planned reductions in property binder portfolios and the impact of Russian sanctions, which mainly affected our upstream energy and space portfolios. In addition, ood growth was tempered as competitive dynamics changed with National Flood Insurance Programme (NFIP) reducing prices, while we maintained our risk-based pricing approach. We expect competitive dynamics to improve following Hurricane Ian and as the demand for a ood-specic product continues to grow in the US market given recent events. Net premiums written increased 3.3%, as strong rate momentum made retaining more premium attractive. Hiscox London Market delivered a $110.0million underwriting prot, up 22.8% on the prior period. The combined ratio of 84.8% showed a 4.3 percentage point improvement year-on-year, despite a $40million net loss from Hurricane Ian and $34million net loss from the Russia/Ukraine conict. This is the third consecutive year in which Hiscox London Market’s combined ratio has been below 90%, which is a testament to the underwriting focus on creating more balanced and protable portfolios. Since 2018 we have reduced our property binder exposure by just under a half, non-renewing business which did not meet our protability hurdles. The positive impact is clear to see in the robust underwriting result. I am pleased to report that the multi-year major changes in the property binder book are now substantially complete and we consider the remaining book to be rate adequate. On completion of this activity and in light of the ongoing attractive market conditions, we expect Hiscox London Market to grow gross premiums written in Hiscox London Market 2022 $m 2021 $m Gross premiums written 1,114.9 1,171.4 Net premiums written 735.1 711.5 Underwriting prot 110.0 89.6 Investment result (54.4) 15.8 Prot before tax 53.0 104.8 Combined ratio (%) 84.8 89.1 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chief Executive’s report Chapter 1 2 Performance and purpose 2023, while continuing to maintain a disciplined approach. We are also investing in our digital capabilities. Advances have been made in the digitalisation of pricing and underwriting models across general liability and terrorism. Throughout 2022 and into 2023 we have also been redesigning our FloodPlus and BindPlus systems so that they can be deployed in the Cloud, an important step which will make them scalable for future growth. At the same time, we have continued to make underwriting and pricing changes to maintain protable growth in both lines. We will continue to drive further automation across our business to enhance our ability to select and price risks more effectively. We also continue to innovate. For example, as economies across the globe are looking to transition to more sustainable energy production models, we are developing our strategy of participating in this shift. In the rst half of 2023 we will launch a new ESG-focused Lloyd’s sub-syndicate. At its early stage it will be nested within Syndicate 33 and lean on its existing stamp capacity. It will be complementary to Hiscox London Market’s existing portfolio and will provide access to additional capacity for qualifying clients with positive ESG credentials, such as renewable power generators and energy storage providers. To further enhance the scale of this ESG syndicate, we will partner with third-party capital on our specialist ESG positive portfolio to supplement Syndicate 33’s capacity. To build the portfolio we will utilise our existing underwriting talent and broker relationships to access clients while continuing to develop deep in-house expertise in the specialist sectors 32 Hiscox Ltd Report and Accounts 2022 focused on the transition to the green economy, such as electric vehicles and renewables. The outlook for 2023 is positive, as we are looking to broaden out in specialty and casualty lines through disciplined growth in attractively priced business. We will do this by working with our key broker relationships to seek and support attractive and protable growth opportunities on their merit, and driving the entrepreneurial spirit of our talented underwriters. Hiscox Re & ILS The Hiscox Re & ILS segment comprises the Group’s reinsurance businesses written in London and Bermuda and the insurance-linked security (ILS) activity written through Hiscox ILS. Hiscox Re & ILS gross premiums written increased by 28.5% to $1,037.9million (2021: $807.8 million) crossing the $1billion milestone for the rst time, as we benetted from further hardening market conditions. Much of the growth was supported by ILS inows in the rst half of the year, while broadly maintaining our net written premium position. Excluding reinstatement premiums, gross premiums written grew 34.4%. The business delivered a particularly strong performance in retrocession and North American and international property catastrophe lines, underpinned by increased demand and continued pressure on the supply of capacity in both the traditional and ILS space. ILS assets under management (AUM) was $1.9 billion as at 31 December2022 ($1.4billion at 31 December 2021). During the rst half of the year we secured net AUM inows of $511 million. This was partly offset by $79 million net outows in the second half. Despite the positive inows of AUM in 2022, there is uncertainty within the market regarding the availability of new or replacement ILS capital in the near term, as a result of multiple years of signicant loss events, latterly combined with economic volatility in the form of rapidly rising rates and decade-high ination. In part, it is this uncertainty that drove improved rates and tightening of terms and conditions during the January 2023 renewals. It is into the resulting highly attractive market that Hiscox is deploying its own organically generated capital to ll the gap in the market that has been left by a combination of third-party capital contraction and retrenchment by some reinsurers. Hiscox Re & ILS delivered a strong combined ratio of 81.6%, despite the $90million net loss from Hurricane Ian. We continued to drive underwriting discipline by further reducing our exposure in the risk excess class. We have also successfully reduced our participations on aggregate excess of loss deals and will continue this disciplined underwriting action in 2023 designed to reduce exposure to secondary perils. Investments The total investment result was a loss of $187.3 million (2021: prot of $51.2million), or a negative return of 2.6% (2021: positive return of 0.7%). Assets under management as at 31 December 2022 were $7.1 billion (2021: $7.3 billion). Concern over ination dominated the economic picture during 2022, as it remained at the highest levels in decades and proved persistent, exacerbated by disruptions to the global supply chain, lockdowns in China and the Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chief Executive’s report Chapter 1 2 Performance and purpose Hiscox Re & ILS 2022 $m 2021 $m Gross premiums written 1,0 37.9 8 07. 8 Net premiums written 26 8.1 274.2 Underwriting prot 57.6 91.1 Investment result (34.0) 8.8 Prot before tax 21.5 98.5 Combined ratio (%) 81.6 68.0 Russia/Ukraine conict. Central banks responded with sharp rises in interest rates, pushing rates to levels last seen before the 2008 nancial crisis. Despite high ination and tightening monetary policy, unemployment remained low and economic growth was resilient across many regions. However, having seen interest rates rise sharply in developed markets, the focus shifted from ination to the impact of higher interest rates on the economy. Growth expectations were revised down across the globe, and expectations of recession rose in key economies. The upward move in risk-free rates, along with a weakening growth outlook, led to a repricing across a wide range of markets. Diversication was of limited help to portfolios given the broad spread of losses affecting most asset classes. Bond markets sold off as risk-free rates rose, leading to some of the weakest bond returns in decades. Credit spreads widened leading to losses on corporate bonds. Global equity indices ended the year down almost 20%, albeit a rally into year-end moderated the losses. Against this backdrop, the investment loss of $187.3 million was not unexpected. However, with 93% of our xed income portfolio in investment grade bonds, most of the losses were mark-to-market. Our risk asset portfolios fell, though some exposures made absolute gains helping to alleviate the losses at the margin. The reinvestment yield on the bond portfolio rose again in the nal quarter to reach 5.1% as at 31 December 2022, up from 4.8% at the end of September2022. The change during 2022 from the starting yield of just 1.0% is transformational for forward-looking returns. The short-dated nature of our portfolio means reinvestments 33Hiscox Ltd Report and Accounts 2022 Reinsurance 23% Large property 8% Casualty 8% Specialty – terrorism, product recall 5% Marine and energy 7% Small commercial 27% Tech and media casualty 7% Art and private client 9% Specialty – kidnap and ransom, contingency, personal accident 4% Small property 2% Big-ticket business Larger premium, globally traded, catastrophe-exposed business written mainly through Hiscox London Market and Hiscox Re & ILS. Retail business Smaller premium, locally traded, relatively less volatile business written mainly through Hiscox Retail. Strategic focus Total Group controlled premium for 2022 100% = $4,935.4 million Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chief Executive’s report Chapter 1 2 Performance and purpose 34 Hiscox Ltd Report and Accounts 2022 Portfolio – asset mix Investment portfolio $7.1 billion as at 31 December 2022 Asset allocation (%) Debt and xed income holdings 76.3 Cash and cash equivalents 18.9 Equity and investment funds 4.8 Debt and xed income holdings credit quality (%) Gvt 19.6 AAA 9.3 AA 8.9 A 29.0 BBB 26.6 BB and below 6.6 Debt and xed income holdings currency split (%) USD 72.5 GB P 15.1 EUR 8.8 CAD and other 3.6 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chief Executive’s report Chapter 1 2 Performance and purpose 35Hiscox Ltd Report and Accounts 2022 are quickly raising the cash coupon component of returns. The portfolio has much improved prospects for investment returns in 2023 and beyond. We have maintained a relatively defensive portfolio coming in to 2023. Duration remains short and credit quality remains high. Risk asset exposures are modest, with no direct exposure to UK commercial real estate, giving us room to add risk should opportunities arise. Otherwise we continue to look to incrementally improve long-term risk and capital-adjusted outcomes through further diversication. Dividend, capital and liquidity management In the continuing uncertain macroeconomic and geopolitical environment, Hiscox remains strongly capitalised against both regulatory and rating agency requirements. The Hiscox Group Bermuda Solvency Capital Requirement (BSCR) ratio is estimated at 197%, as at 31December2022. The slight reduction to prior year follows an increase in capital allocation to Hiscox Re & ILS at January2023 renewals as we deployed capital in a highly attractive market, in line with expectations. We remain comfortably above the S&P ‘A’ rating threshold and signicantly above the regulatory capital ratio requirement. As the year progresses, we will continue to assess the opportunity and may deploy further capital if the market conditions persist. As we write the vast majority of our reinsurance business in the rst half, there is an element of seasonality in the half-year solvency position which is smoothed out at the year-end due to continued capital generation, Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chief Executive’s report Chapter 1 2 Performance and purpose 3 Fixed rate of 6.00 per cent paid annually in arrears. 4 Fixed rate of 2.00 per cent paid annually in arrears. currently underpinned by improved underwriting conditions and investment result outlook. The Group’s available liquid resources are sufcient to execute against the business plan and act as a buffer to cover opportunities or market events, with fungible liquidity of around $1billion. During September 2022, the Group issued £250 million of ve-year unsubordinated unsecured notes 3 . The transaction was in excess of three times oversubscribed, demonstrating strong sentiment and market condence in the Group. The issuance of the notes was timed to coincide with the redemption of £275million unsubordinated debt 4 during December2022. The funds raised mean that the Group continues to have strong liquidity and appropriate leverage of 20.6%. The Board believes that paying a dividend is one important indicator of the nancial health of the Group. Having carefully considered the capital requirements of the business, the Board has recommended to shareholders for approval the payment of the nal dividend at 24.0 cents per share. This brings our total dividend for the year to 36.0 cents per share. The record date for the dividend will be 5May2023 and the payment date will be 13June2023. The Board proposes to offer a Scrip alternative, subject to the terms and conditions of Hiscox’s 2022 Scrip Dividend Scheme. The last date for receipt of Scrip elections will be 22May2023 and the reference price will be announced on 31May 2023. Further details on the The Board believes that paying a dividend is one important indicator of the nancial health of the Group. Having carefully considered the capital requirements of the business, the Board has recommended to shareholders for approval the payment of the nal dividend at 24.0 cents per share.” 36 Hiscox Ltd Report and Accounts 2022 dividend election process and Scrip alternative can be found on the investor relations section of our corporate website, www.hiscoxgroup.com. People During the year I took important steps to refresh our leadership team – the Group Executive Committee (GEC) – and the full team is now in place. Jon Dye, our new UK Chief Executive Ofcer, and Nicola Grant, our new Group Chief Human Resources Ofcer, joined the GEC in September; as well as Stéphane Flaquet who was appointed to the newly created role of Group Chief Operations and Technology Ofcer. Paul Cooper also joined the Executive team earlier in the year as our new Group Chief Financial Ofcer. The GEC contains a wealth of experience and knowledge combined with energy and passion and I look forward to working with them to deliver on the many opportunities that lie ahead of us. At the forefront of my mind is always that people are our greatest asset. The future success of Hiscox depends on our ability to attract, nurture and retain high-calibre talent. A key focus this year has therefore been to enhance our employee value proposition to not only encourage these behaviours but exceed our employees’ expectations. I am proud of the benets that are available at Hiscox such as HSX:26, under which every permanent employee owns a part of the Group through the share grant we launched earlier in the year, and our sabbatical programme which entitles staff with ve years of continuous service to an additional four weeks of paid leave. We also refreshed our global diversity, equity and inclusion (DEI) strategy and vision across the Group and put in place a new Group DEI policy to better reect our intent and approach. In addition, in recognition of the difcult economic circumstances currently facing our workforce we also paid out a cost of living lump sum to our UK, European and Bermudian employees most impacted by the rising costs of energy, food and fuel. The rened strategy, improving nancial performance and distinctive benets are having a positive effect; this is captured in our 2022 employee engagement scores which are our highest in ten years. Our people believe in the strategy and in our outstanding future. Clearly an engaged employee base bodes well for the drive and energy needed to seize the opportunities ahead and grow our business. Finally, I want to highlight the completion of our long-anticipated London ofce move. On 31 October our London-based team moved into new ofce space at 22Bishopsgate. This is the location where we have the largest concentration of people and is a meaningful milestone for Hiscox. The carefully thought out space has been designed as a place for us to carry out our business in a modern and collaborative environment, enabling new ways of working with each other and with our business partners. Environmental, social and governance (ESG) During 2022, we focused on further embedding our ESG structures, processes and policies and I was particularly proud to see our efforts to date recognised in an MSCI ESG rating upgrade from A to AA. We started the year with the publication of our new greenhouse gas (GHG) targets for the Group and since then, we have Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chief Executive’s report Chapter 1 2 Performance and purpose made solid progress towards embedding them in the business. We have started to develop a low-carbon transition plan for the Group to set out in more detail the journey towards meeting our ambitious targets, and intend to publish more information on this in line with UK regulatory requirements. We are also making good progress towards the rst of our interim targets for transitioning our investment portfolio, with approximately 20% of our corporate bond portfolio having net-zero/Paris Agreement-aligned targets as at year-end. We are continuing to consider the right approach for Hiscox when it comes to sustainable underwriting and investing, taking into account both our ESG exclusions policy and our responsible investment policy. In big-ticket underwriting, we monitor all risks according to their ESG prole and continue to decline and non-renew risks in line with our exclusions policy. Through this same tracking process we are able to monitor the positive risks we are supporting such as wind and solar energy, and electric vehicles. In reinsurance, we have exited from all business where 30% or more of subject premium is derived from restricted areas, and we continue to monitor our portfolio composition against our ESG focus areas, capturing programmes declined for ESG reasons in regular internal reporting. We have also made strong progress on the investment side where ESG is fully embedded in our investment processes: net-zero wording is now in all segregated investment manager mandates; we have enhanced the ESG credentials of our emerging market bond portfolio; and an investments-focused ESG dashboard is now a regular feature of Investment 37Hiscox Ltd Report and Accounts 2022 Committee reporting. Our sustainable assets including green/ESG bonds are now over $300 million, with over 5% of bond portfolios in green and ESG-labelled bonds. I am especially excited about the potential for our ESG-focused Lloyd’s sub-syndicate. 2023 outlook I am very optimistic about the outlook for 2023. Our Retail business is primed to accelerate growth towards the middle of 5%-15% range in 2023. We have completed the necessary underwriting actions in the US broker business and substantially completed the technology transition in US DPD; the UK is reinvigorated under new leadership and ambition, and Europe continues to go from strength to strength. Marketing spend has increased in all Retail markets to support our growth efforts. The reinsurance market conditions are the best we have seen in over a decade. Hiscox is a net beneciary of reinsurance rate hardening. The scale and breadth of our business, as well as the long-standing relationships developed with our reinsurance panel, have been an essential part of ensuring we secured the required retrocession protection to support our 2023 business plan. Hiscox Re & ILS has the expertise, strong balance sheet and nancial exibility to capitalise on the current trading conditions. As a result of deploying our organic capital at 1January2023 renewals, our net premiums written in January 2023 were up 49% year-on-year. In 2023, net premium written growth is expected to exceed gross premium written growth. Our London Market business is building a solid and dependable track record of protability, and with the property portfolio changes now mostly complete, I expect to see the business grow as we continue to deploy underwriting aggregate with discipline in the improving market conditions. In addition, with the work underway to create leading capabilities in digital trading and underwriting the energy transition, there is excitement in the business about the coming years and the opportunity to play a key role in the London Market. We expect the investment result, which has been a headwind over the last 12months, to become a tailwind in 2023, as bond reinvestment yields reached 5.2% at the end of February. Last but not least, change in how we present our numbers to the market is coming in the form of IFRS 17; however, this is purely a change in accounting standard, which has no impact on our business fundamentals. The strategy and the economics of the business are unchanged. Finally, I would like to thank our employees, business partners and shareholders for their continued support. Aki Hussain Group Chief Executive Ofcer 8 March 2023 Our people believe in the strategy and in our outstanding future. Clearly an engaged employee base bodes well for the drive and energy needed to seize the opportunities ahead and grow our business.” Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chief Executive’s report Chapter 1 2 Performance and purpose 38 Hiscox Ltd Report and Accounts 2022 Q& A: with Paul Cooper Group Chief Financial Ofcer Opportunity knocks Hiscox is nancially sound and poised for signicant growth across its many business units. The challenge for the nance function is to help realise that rich potential. > 39Hiscox Ltd Report and Accounts 2022 40 Hiscox Ltd Report and Accounts 2022 Q: You’re what’s known in the business as a ‘boomerang’ – you left Hiscox in 2011 before returning a decade later. What were your impressions of the Hiscox culture the rst time around, and has it changed much in the interim? A: The rst time around, the business seemed very entrepreneurial, very ambitious, always trying new things. It had a really strong vision for growing the business, not only in the Lloyd’s space, but also across retail and internationally. The people here were a pleasure to work with, and they all wanted to do the best for the Company. There was a real sense that people wanted to get on, that they liked coming to work. I think what’s very pleasing on my return is that those aspects still prevail. If anything, they’ve been reinvigorated under Aki’s leadership. He’s got loads of energy, and I think he’s employed people who have the same vigour. We’re all here to deliver on the potential that Hiscox undoubtedly has. Q: How would you characterise the condition of the Group’s nances? A: The business itself is really well placed. It’s a diverse business with a number of different business units and what’s pleasing is that they all have very strong potential, they’re all very well set in terms of performance and capability. And that’s against the background of a strong rating environment. Pricing is going in the right direction, and has been for four or ve years, and that looks set to continue. So, the commercial aspect is strong, the culture is strong, and the balance sheet is really strong too. Liquidity is good. With all that in place, my focus can be on how I help the business grow and drive more value, rather than – if I were joining a company undergoing turnaround – shoring up the balance sheet and xing things. Q: Where do you see opportunities for growth? A: Everywhere – absolutely everywhere. As I said, all of the business functions are ring on all cylinders. If you take the Re & ILS business, for example, they’re going through one of the most attractive rate environments they’ve seen in decades. From their perspective, the opportunity for growth is very signicant. There’s just a question of risk appetite – while those rates are very attractive, you don’t want to bet the house on going after them and end up with an unbalanced portfolio. Rates are also continuing to harden in the London Market, so we see real opportunities for growth in that area too. Then there’s our Retail business. Europe is fantastically positioned – it’s been growing in all of its six markets. The UK has been re-energised under the leadership of Jon Dye, who knows the market well and has the pedigree to deliver a really protable business. And then the US business has an amazing opportunity in a signicant market that is currently fragmented, under-served and ripe for disruption from a digital perspective. I think we’ll see big gains there over the coming years. Q: Is much change currently required within the nance function? A: Finance is a function that demands constant change – it’s always going to be either a recipient of change because the business itself is evolving, or it needs to be proactively improving itself to help drive developments elsewhere. As a general philosophy, I’m always looking at what we need to change in order to be better. Right now, more specically, there are some major changes required for the implementation of a new accounting standard called IFRS 17, which is placing an enormous demand on all nance professionals in the insurance industry. There’s a signicant level of attention on it, and its scale and complexity are not to be underestimated. Q: In layman’s terms, what is IFRS 17? A: There are a number of elements, but essentially it changes the way that you measure some aspects of the prot-and-loss account and the balance sheet. The biggest part of that is that you now discount your claims liabilities. There’s also a lot more presentation and disclosure required. From now on, we will have to report on a much more granular level. The biggest challenge in the short term is that this has placed signicant demand on us to make changes to systems and data, which in turn adds to the demands being placed on the nance function. IFRS 17 is a big deal, layered with complexity. It will take time to bed in, but it does mean that, in future, transparency levels will be greater, so our performance will be easier to understand and easier to compare with other businesses. Paul Cooper joined Hiscox as Group Chief Financial Ofcer in May 2022, after working in Chief Financial Ofcer roles at M&G Plc, Arrow Global and Canopius. Paul had previously served as Finance Director for Hiscox UK and Europe from 2006 to 2011 during a key phase in the Company’s growth. Q& A: with Paul Cooper Group Chief Financial Ofcer 41Hiscox Ltd Report and Accounts 2022 Q: Aside from that, what have your other major priorities been in your rst year in the role? A: One accomplishment has been to engage more with capital markets and develop a closer relationship with equity analysts. We also essentially renanced our debt in September, and that’s no small exercise. In the grand scheme of things, though, I would say that the big priority is to do things faster: report in a faster time, improve our forecasting capability, improve our management information so that we can better understand performance. We’ve had quite a sizeable investment in systems and processes in recent years, so the question now is, how do you maximise those? We have more and more data available, and I think there’s a competitive edge to be gained by optimising its use and understanding its dynamics. We’ve made a good start in that space, and it’s already showing. There are aspects of performance that we can measure now that we simply wouldn’t have been aware of six months ago. Q: You’ve come back into the role at an interesting time from a political and macroeconomic perspective. What has that meant for the business? A: Clearly, the most notable thing has been the Russia/Ukraine conict. From a reserving perspective, that’s all been well covered off, and we’ve managed our exposures very well. But on the asset side of things, it has stoked ination, and that’s had an impact on central banks, which have responded by driving up interest rates. As a consequence, we’ve had unrealised losses on bonds in our investment portfolio, which has obscured the strong underlying insurance performance of the business. In time, we’re condent that those losses will be reversed. It’s clear that markets understand and appreciate that this situation is not permanent, so our share price has not really been impacted. Q: What will your approach be to developing people within the nance function? A: That’s a really interesting question. Traditionally, and I don’t ascribe this only to Hiscox, nance people tend to become technical experts in a particular area – they become the best reserving actuary, or the best capital actuary, or the best nancial planning and analysis (FP&A) person. The problem is that at a certain level of seniority, you really need to have a broader, more diverse experience. By necessity, if you want to be a chief nancial ofcer, you’ve got to know how things work across nancial reporting, actuarial, FP&A, capital, reserving, and so on. A management position requires not only a depth, but also breadth of understanding. At the very least, you need to know how to get the right people in to give you the right insights and help you get to the right judgements, and that does require experience. I’d like to see more emphasis placed on people moving around within nance, so that they get that greater breadth of understanding. Q: Outside of work, what gives you energy? A: Loads. I love to run with the dog. I socialise with good friends and family. And I watch Arsenal play football – although that creates a different stress! I’m a season-ticket holder. They’ve been very good recently, but that brings an angst of its own – worrying about when they’re going to fall from grace, rather than why they’re doing so badly. It’s almost worse! We’ve had quite a sizeable investment in systems and processes in recent years, so the question now is, how do you maximise those? We have more and more data available, and I think there’s a competitive edge to be gained by optimising its use and understanding its dynamics.” The business itself is really well placed. It’s a diverse business with a number of different business units and what’s pleasing is that they all have very strong potential, they’re all very well set in terms of performance and capability. And that’s against the background of a strong rating environment.” 42 Hiscox Ltd Report and Accounts 2022 Capital Our capital resilience is the result of our long-held active capital management approach and, in light of current and upcoming market conditions, positions us well for funding future growth.” Gareth Jones Interim Group Head of Capital Management The Board monitors the Group’s capital strength, ensuring Hiscox remains suitably capitalised for regulatory and rating purposes, and to fund future growth opportunities. Monitoring of the Group’s capital requirements is based on both external risk measures, set by regulators and rating agencies, and our own internal guidelines for risk appetite. The Group measures its capital requirements against its available capital, which is dened by the Group as the total of net tangible asset value and subordinated debt. At31December2022, available capital was $2,427million (2021:$2,599million), comprising net tangible asset value of $2,096million (2021:$2,226million) and subordinated debt of $331million (2021:$373million). The Group can source additional funding from its borrowing facilities which comprise a revolving credit and Letter of Credit facility, as well as a Tier 1 Funds at Lloyd’s facility. Standby funding from these sources comprised $931million (2021:$941million), of which $331million was utilised as at 31December2022 (2021:$331million). Our key rating agencies, A.M. Best, S&P and Fitch, calculate capital adequacy by measuring available capital after making various balance sheet adjustments. Available capital is compared with required capital, which incorporates charges for catastrophe, premium, reserve, investment and credit risk. Our interpretation of the results of each of these models indicates that we are comfortably able to maintain our current A ratings. In December 2021, S&P published details of signicant proposed changes to the model used to assess capital adequacy within the insurance sector, for public consultation. However, further rounds of industry consultation with S&P have since been required, and S&P is now expected to publish the conclusions of their additional consultation in the rst quarter of 2023, with the intention of introducing the new framework for adoption later in the year should no further rounds of consultation be required. While some uncertainty remains as to the nal details of the new S&P model, based on the information which S&P has provided to the industry so far, we expect the Group’s rating to remain unchanged. We monitor our capital positions from our rating agencies very closely and factor them into our capital management plans; being an A-rated business is important to us and our intention is to maintain our current strong ratings. The Group manages the underwriting portfolio so that, in a 1-in-200 aggregate bad year across all major risk types, it will still be able to meet its regulatory capital commitments. A market loss of this magnitude would be expected to bring about increases in the pricing of risk, so the Group’s capital strength and nancial exibility following this scenario means we would be well positioned to take advantage of any opportunities that might arise as a result. The Group is regulated by the Bermuda Monetary Authority (BMA) under the Bermuda Group Supervisory Framework. The BMA requires Hiscox to monitor its Group solvency and provide a return in accordance with the Group Solvency Self Assessment (GSSA) framework, including an assessment of the Group’s Bermuda Solvency Capital Requirement (BSCR). The BSCR Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 0.0 0.5 1.0 1.5 2.0 2.5 3.0 A.M. Best S&P Fitch Hiscox integrated capital model (economic) Hiscox integrated capital model (regulatory) Bermuda enhanced solvency capital requirement $2.43 billion available capital Economic Regulatory $2.34 billion available capital (post-nal dividend) 43Hiscox Ltd Report and Accounts 2022 model applies charges for catastrophe, premium, reserve, credit and market risks to determine the minimum capital required to remain solvent throughout the year. The GSSA is based on the Group’s own internally-assessed capital requirements and is informed by the Group-wide Hiscox integrated capital model (HICM) that, together with the BSCR, forms part of the BMA’s annual solvency assessment. The HICM provides a consistent view of capital requirements for all segments of the business and at Group level. The Group’s estimate for the year-end 2022 BSCR solvency coverage ratio is 197% (2021: 202%). The Group continues to operate with a robust solvency position and expects to maintain an appropriate margin of solvency going forward. In addition, each of the respective insurance carriers holds appropriate capital positions on a local regulatory basis. The Hiscox businesses are rated ‘A’ by A.M. Best and S&P and A+ by Fitch. Read more in note 3 to the nancial statements. Read more about our nancial condition in our nancial condition report hiscoxgroup.com/about-hiscox/ group-policies-and-disclosures. Projected capital requirement 191 Rating agency assessments shown are internal Hiscox assessments of the agency capital requirements on the basis of projected year-end 2022. Hiscox uses the internally developed Hiscox integrated capital model to assess its own capital needs on both a trading (economic) and purely regulatory basis. All capital requirements have been normalised with respect to variations in the allowable capital in each assessment for comparison to a consistent available capital gure. The available capital gure comprises net tangible assets and subordinated debt. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Capital Chapter 1 2 Performance and purpose 44 Hiscox Ltd Report and Accounts 2022 Risk management Our risk management strategies and processes continue to evolve with our business, and we work hard to ensure we have a strong risk culture throughout the organisation, supported by regular and robust internal training and awareness campaigns.” Hanna Kam Group Chief Risk Ofcer The Group’s core business is to take risk where it is adequately rewarded to maximise returns to shareholders. The Group’s success is dependent on how well we understand and manage our exposures to key risks. Risk strategy Our robust risk strategy positions us to capture the upside of the risks we pursue and effectively manage the downside of the risks to which we are exposed. It is based on three key principles: s we maintain underwriting discipline; s we seek balance and diversity through the underwriting cycle; s we are transparent in our approach to risk, which allows us to continually improve awareness and hone our response. Risk management framework The Group takes an enterprise-wide approach to managing risk. The risk management framework provides a controlled system for identifying, measuring, managing, monitoring and reporting risk across the Group. It supports innovative and disciplined underwriting across many different classes of insurance by guiding our appetite and tolerance for risk. Exposures are monitored and evaluated both within the business units and at Group level to assess the overall level of risk being taken and the mitigation approaches being used. We consider how different exposures and risk types interact, and whether these may result in correlations, concentrations or dependencies. The objective is to optimise risk-return decision-making while managing total exposure, and in doing so remain within the parameters set by the Board. The risk management framework is underpinned by a system of internal control, which provides a proportionate and consistent system for designing, implementing, operating and assessing how we manage our key risks. This framework is regularly reviewed and enhanced to reect evolving practice on risk management and governance. During 2022, we continued to further embed and strengthen our system of internal control. Risk appetite The risk appetite sets out the nature and degree of risk the Group is prepared to take to meet its strategic objectives and business plan. It forms the basis of our exposure management and is monitored throughout the year. Our risk appetite is set out in risk appetite statements, which outline the level of risk we are willing to assume, both by type and at an aggregate level, and dene our risk tolerances: the thresholds which would represent a ‘red alert’ for senior management and the Board. Risk appetites, which are set for the Group as a whole and for each of our insurance carriers, are reviewed annually, enabling us to respond to internal and external factors such as the growth or shrinkage of an area of the business, or changes in the underwriting cycle that may have an impact on capacity and rates. Risk management across the business The Group coordinates risk management roles and responsibilities across three lines of defence. These are set out in the model on page 45. Risk is also overseen and managed by formal and informal committees and working groups across the rst and second lines of defence. These focus on specic risks such as catastrophe, cyber, casualty, Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 45Hiscox Ltd Report and Accounts 2022 Three lines of defence model sustainability, reserving, investments and credit, as well as emerging risks. The Group Risk and Capital Committee and the Group Underwriting Review Committee are sub-committees of the Risk Committee and make wider decisions on risk. More information on these Committees can be found on pages 63 to 65. The Own Risk and Solvency Assessment (ORSA) process The Group’s ORSA process involves a self-assessment of the risk mitigation and capital resources needed to achieve the strategic objectives of the Group and relevant insurance carriers on a current and forward-looking basis, while remaining solvent, given their risk proles. The annual process includes multi-disciplinary teams from across the business, such as capital, nance and business planning. The role of the Board in risk management and key developments during 2022 The Board is at the heart of risk governance and is responsible for setting the Group’s risk strategy and appetite, and for overseeing risk management (including the risk management framework). The Risk Committee of the Board advises on how best to manage the Group’s risk prole by reviewing the effectiveness of risk management activities and monitoring the Group’s risk exposures, to inform Board decisions. The Risk Committee relies on frequent updates from within the business and from independent risk experts. At each of its meetings during the year, the Risk Committee reviews and discusses a risk dashboard and a critical risk tracker which monitors the most signicant exposures to the business, including emerging risks and risks that have emerged but continue to evolve. The Risk Committee also engages in focused reviews on our key risks and monitors emerging risks throughout the year. In 2022, additional risks considered include associated risks with Cloud provider concentration, reversal of globalisation trends impacting the complexity and cost of regulatory compliance, and potential disruptions arising from infectious diseases outbreaks. An overview of the processes for identifying emerging risks through the Grey Swan Group is described on page 65. Stress tests and reverse stress tests (scenarios such as those shown on pages 46 to 47, which could potentially give rise to business failure as a result of either a lack of viability or capital depletion) are also performed and reported on to the Risk Committee. The Risk Committee also provided input into a number of important risk management developments during 2022: s a risk management maturity framework was introduced during the year to help set the organisation’s maturity goals against six key dimensions of risk management, as well as monitor ongoing progress made against these goals. The maturity model has been introduced at both Group and business unit level; s maintaining a strong risk culture across the organisation is recognised as a key component of effective risk management at Owns risk and controls Responsible for ownership and management of risks on a day-to-day basis. Consists of everyone at every level in the organisation, as all have responsibility for risk management at an operational level. Assesses, challenges and advises on risk objectively Provides independent oversight, challenge and support to the rst line of defence. Consists of the Group risk team and the compliance team. Provides independent assurance of risk control Provides independent assurance to the Board that risk control is being managed in line with approved policies, appetite, frameworks and processes, and helps verify that the system of internal control is effective. Consists of the internal audit function. Risk management framework Understanding and managing the signicant exposures we face. Hiscox Own Risk and Solvency Assessment (ORSA) framework The Group’s ORSA process is an evolution of its long-standing risk management and capital assessment processes. ORSA governance O R S A p r o c e s s Risk appetite Risk owner Risk measurement Risk monitoring Risk reporting Risk denition Risk mitigation ORSA documentation Business planning Risk assessment Capital and solvency assessment Assurance Risk governance Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Risk management Chapter 1 2 Performance and purpose 46 Hiscox Ltd Report and Accounts 2022 Hiscox. During the year, the Group risk team developed processes to more systematically assess risk culture across the Group considering aspects such as tone from the top, risk transparency, the organisation’s use of lessons learned and its ability to identify and respond to uncertainty. As part of this work, an 18-month plan has also been developed to further enhance the organisation’s risk culture which will continue to be monitored through the processes developed during the year. These processes now include a risk culture survey for all staff to be completed as part of annual risk management training which has been rolled out; s there has been a strong focus during the year on performing targeted risk reviews at both Group and legal entity level (including those driven by regulatory developments). Particular emphasis has been placed on performing reviews to assess the risks for the organisation associated with ination given the current macroeconomic conditions being observed. The Risk Committee also supports the Board in its review of the effectiveness of the Group’s risk management and internal control systems as part of its annual declaration of compliance with the Bermuda Monetary Authority’s Group Supervision Rules and via the annual Group-wide risk and control self-assessment and associated second-line review. The Board, through the Risk Committee, has conducted a robust assessment of the emerging and key risks facing the Company, including those that would threaten its business model, future performance, solvency or liquidity, and is satised that no material changes to the key risks are required. The role of the Group risk team The Group risk team is responsible for designing and overseeing the implementation and continual improvement of the risk management framework. The team is led by the Group Chief Risk Ofcer who reports to the Group Chief Executive Ofcer and the Risk Committee of the Board. The team works with the rst-line business units to understand how they manage risks and whether they need to make changes in their approach. It is also responsible for monitoring how the business goes about meeting regulatory expectations around enterprise risk management. 2022 has seen a continued focus on improving the efciency of the risk management framework, mainly through the streamlining and automation of repeatable cycles. This creates further capacity for risk reviews and deep-dives and for more support to be available Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Risk management Chapter 1 2 Performance and purpose Casualty extreme loss scenarios As our casualty businesses continue to grow, we develop extreme loss scenarios to better understand and manage the associated risks. Losses in the region of $75-$825 million could be suffered in the following extreme scenarios: Event Estimated loss Multi-year loss ratio deterioration 5% deterioration on three years’ casualty premiums $235m Economic collapse An event more extreme than witnessed since World War II $375m Casualty reserve deterioration Estimated 1:200 view of a casualty reserve deterioration on current reserves of c.$2bn $825m Pandemic Global pandemic considering broader and alternative impacts than Covid-19 $100m Cyber A 1:200 cyber event, such as a major Cloud outage or mass ransomware attack. Includes ‘silent cyber’ exposures $350m Marine scenarios Range of events covering collision and sinking of vessels and any resultant pollution up to $75m Offshore platform Total loss to a major offshore platform complex up to $100m Terrorism Aircraft strike terror attack in a major city up to $350m Property catastrophe † 1-in-200 year catastrophe event from $280bn US windstorm $500m *Losses spread over multiple years. ‘Silent cyber’ refers to losses incurred from non-cyber product lines from a cyber event. † As a point of comparison. to change programmes across the Group, as well as ensuring appropriate support and challenge is provided to the rst line of defence in assessing, understanding and responding to risks associated with the current geopolitical and economic environment. 47Hiscox Ltd Report and Accounts 2022 Read more about our key risks. More information on our approach to risk management can be found at hiscoxgroup.com/about-hiscox/ risk-management. 0 100 200 300 400 500 600 700 800 800 700 600 500 400 300 200 10 0 0 JP EQ JP WS EU WS US EQ US WS 02 04 07 02 36 JP EQ JP WS EU WS US EQ US WS 05 07 14 08 70 JP EQ JP WS EU WS US EQ US WS 12 13 22 24 127 JP EQ JP WS EU WS US EQ US WS 21 19 30 48 193 JP EQ JP WS EU WS US EQ US WS 34 28 39 86 277 Industry loss return period and peril 5–10 year 10–25 year25–50 year50–100 year 100–250 year Mean industry loss $bn Superstorm Sandy – $20bn market loss 7-year return period Hurricane Katrina – $50bn market loss 21-year return period 1987 J – $10bn market loss 15-year return period Loma Prieta Quake – $6bn market loss 15-year return period Northridge Quake – $24bn market loss 40-year return period 2011 Tohoku Quake – $25bn market loss 45-year return period Hurricane Andrew – $56bn market loss 25-year return period Property extreme loss scenarios Boxplot and whisker diagram of modelled Hiscox Ltd net loss ($m) January 2023. Stress tests and reverse stress tests are regularly performed and reported on to the Risk Committee of the Board. These include climate-related scenarios such as those shown in the chart below. Hiscox Ltd loss ($m) Upper 95%/lower 5% Modelled mean loss This chart shows a modelled range of net loss the Group might expect from any one catastrophe event. The white on the red bars depicts the modelled mean loss. The return period is the frequency at which an industry insured loss of a certain amount or greater is likely to occur. For example, an event with a return period of 20 years would be expected to occur on average ve times in 100 years. JP EQ – Japanese earthquake, JP WS – Japanese windstorm, EU WS – European windstorm, US EQ – United States earthquake, US WS – United States windstorm. 8 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Risk management Chapter 1 2 Performance and purpose 48 Hiscox Ltd Report and Accounts 2022 Stakeholder engagement Regular investor dialogue We maintain regular dialogue with capital markets stakeholders, predominantly via our Group Chief Executive Ofcer, Group Chief Financial Ofcer and Director of Investor Relations, who meet with existing shareholders, potential investors and research analysts regularly to discuss our strategy, trading conditions, business performance and other factors affecting our operations. We run several comprehensive investor roadshows a year in the UK and USA and participate in a range of investor conferences. During 2022, the Company conducted around 370 meetings and met with around 150 investors, representing approximately 76% of our issued share capital. Financial reporting We report to the market on Company performance four times per year, providing shareholders with an overview of recent business performance and trading conditions. These are available on our corporate website and as an email alert for subscribers. Annual Report and Accounts Our Annual Report and Accounts gives shareholders a more detailed view of the business and includes some additional corporate governance disclosures beyond our statutory requirements. Annual General Meeting (AGM) Our AGM provides another regular investor touchpoint. At the 2022 AGM, all resolutions were passed with a signicant majority. Shareholders Our shareholders value our clear strategy, strong underwriting discipline and sound capital management, and we maintain ongoing engagement with them. Annual employee engagement survey Our annual employee engagement survey gives all our employees the opportunity to provide honest feedback on how they feel about Hiscox, with the results discussed at all levels including Board level and informing future plans. Board-level Employee Liaison Non Executive Director, Anne MacDonald, also serves as the Group’s Employee Liaison, working with the Group’s employee engagement network to ensure that workforce views are considered in Board decision-making. Employee networks Many of our employees are actively engaged in at least one of our 18 employee network chapters, including WeMind, Pan-African, parents and carers, and Pride. These networks are supported by our Directors, who contribute to panel debates and other employee events. Communication updates Employees have access to Company-wide ‘connected’ events, annual ‘launch’ events and ‘box’ meetings, many of which are led or attended by our Directors to share news, align on strategy and objectives and celebrate successes. Partners’ meetings Hiscox Partner is an honorary title given to employees who make signicant contributions to the development and protability of the Group. Up to 5% of the total workforce are Hiscox Partners, and have the opportunity to inuence the direction of our business through regular formal and informal Partners’ meetings, which Directors also attend. Employees We want to build teams that are as diverse as our customers and create a vibrant work environment where all employees can thrive. Annual Hiscox broker events We hold an annual preferred broker summit for our UK brokers, to share insight and expertise, and a London Market broker academy to educate and inform. These events are supported and often attended by our Executive Directors. Broker satisfaction survey Each year we measure broker satisfaction with our products and services, including through qualitative broker interviews, with the results shared and discussed at Board level and informing future plans. Attending key industry events We participate in key industry events in every part of our broker-facing business, including at Executive Director level. This includes: BIBA, a UK insurance and broker conference; the CIAB, a US marketplace meeting for commercial property and casualty brokers and insurers; and in our big-ticket businesses, Monte Carlo, Baden Baden, and RIMS. Thought leadership We produce thought leadership that enhances our broker relationships and our position as experts in our chosen areas. In 2022, this included cyber security trends and mitigation strategies, the insurance implications of self-driving cars, the importance of passion in building a small business and the latest online art buying trends. Brokers The risks we write through brokers account for around 85% of our business, so we look to build strong and lasting relationships with those that share our values. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 49Hiscox Ltd Report and Accounts 2022 Customer satisfaction We talk to thousands of customers each year, through both quantitative surveys and qualitative research – including feedback after they have bought a product or made a claim – which are reviewed by our leadership teams and help to continually improve our offering. Consumer awareness We also measure the health of our brand through regular brand tracking surveys which assess consumer brand awareness and perception. These are shared with senior management and inform marketing and sales activities. Informing our marketing and communications Marketing and communications activity across our markets is informed by the qualitative and quantitative research we carry out with both existing and potential customers. For example, a current focus in the UK is reviewing our marketing and communications in line with the FCA’s new Consumer Duty regulations, where we will also take into account customer insights and feedback. Customer-focused products and tools We use a combination of customer insight and claims experience to develop not only our risk transfer products, but also risk mitigation tools. These include our cyber exposure calculator and the Hiscox CyberClear Academy, a NCSC-approved cyber training programme for customers. Regular dialogue Our Chief Compliance Ofcer and compliance teams worldwide lead our relationships with our regulators and maintain regular dialogue with them, with involvement from senior management and the Board when required. Regulatory dialogue includes the annual supervisory college, hosted by the Bermuda Monetary Authority as our Group supervisor, which gives an important annual opportunity for us to present a consistent message to all of our regulators on issues of common interest, and in 2022 was attended by members of the Group’s senior management team, including all of the Executive Directors. Regulatory change We contribute to the regulatory change process, both directly and through active membership of trade associations, such as the Association of Bermuda Insurers and Reinsurers (ABIR) and the Association of British Insurers (ABI). Our Executive Directors are important contributors to this work. Scenario analysis and stress testing We maintain a regular cycle of stress testing and scenario analysis to ensure we manage risk well and evolve at the same pace as the risks we cover. In 2022, this included participation in the Prudential Regulation Authority’s market-wide General Insurance Stress Test (GIST) in the UK. Regulatory reporting The Group and its subsidiaries met all material regulatory reporting obligations for 2022. Customers We have over 1.5 million retail customers worldwide and providing each of them with products they can rely on is what we are here for. Regulators We are a global business with a responsibility to engage with regulators in all jurisdictions where we operate. The Group is regulated in Bermuda and has regulated subsidiaries worldwide. Robust procurement processes We want to work with businesses that align with our values and support our goals, and we reect this in our robust procurement processes. These processes ensure we assess suppliers against a wide range of criteria, encompassing nancial stability, culture and ethics, as well as innovation and development. For larger contracts, these processes also include a degree of Executive Director involvement or oversight. Supplier code of conduct We expect our suppliers to adhere to high standards in areas such as risk management and compliance, in line with our regulatory requirements, and when it comes to environmental, social and governance issues, such as diversity, equity and inclusion (DEI) and environmental practices. Active dialogue We maintain active dialogue with our suppliers to ensure our expectations, ambitions and ways of working remain aligned. This dialogue is often driven by the relationship managers for each contract and supported or facilitated by our Group procurement experts, and for larger contracts will include senior management or Executive Director involvement. Suppliers Our suppliers are an important extension of our in-house expertise, which is why we aim to work with like-minded businesses that share our purpose. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Stakeholder engagement Chapter 1 2 Performance and purpose 50 Hiscox Ltd Report and Accounts 2022 Q& A: with Stéphane Flaquet Group Chief Operations and Technology Ofcer Tech savvy The future of technology at Hiscox will see a growing focus on business outcomes, a convergence of approaches between retail and big-ticket and a change of mindset around the management of data. > 51Hiscox Ltd Report and Accounts 2022 Q: How has the role and prole of technology at Hiscox changed in recent years? A: It’s been a massive change. Key to this is that the technology function has emerged as a core function across all business areas. Technology can be a source of competitive advantage, but for that to happen you need to have close proximity between the technology team and the rest of the business. If you’ve got the IT leader in the room for most of the conversation, they’ll be able to do a better job of enabling the business. We now have technology leaders sitting within all our business unit leadership teams, which is a big change. You can see it in the way our business unit CEOs now talk about IT in their communications, in their operating plans. It’s no longer acceptable for a leader to say: “I don’t understand tech”. A decent understanding of technology is as important as people leadership, business economics, nancial management, and so on. Our leaders are willing to learn because they realise the potential of technology to transform their business in so many ways. Q: How do you ensure you’re delivering effective technology change? A: In IT, delivery times can be quite long, so you need to plan ahead. But as we know, the pace of innovation in tech is increasing and the pace of adoption is increasing even faster, so you also need to be able to iterate super quickly. Getting the balance between the two is really tricky. If you’re too short term, you’re always on the back foot, trying to respond to business demands. If you’re too long term, by the time you deliver something, you’re delivering what the business needed three years ago. We need to be having different conversations and using different delivery mechanisms. There is business transformation that requires multi-year planning, but there is other change delivery that can be done in two-week iterations. And this is not a tech conversation, this is an overall business agility ambition. What those two levels of delivery have in common is the need to always have in mind what the business outcome is that you want to get to. In IT, it’s so easy to get caught in the buzz. But the role of IT leaders is not just nding the next cool piece of kit and spending a lot of Hiscox’s money on it. It’s about using tech in a way that makes our business better – that is the really cool thing. That’s where the proximity between the technology team and the rest of the organisation is so key. IT is a means to an end. It’s not a goal in itself. So focusing on tangible business outcomes is critical. That has been front of mind as we successfully re-platformed our retail businesses in the UK, the USA and now Europe. Q: Is there a difference in your approach between retail and big-ticket business? A: Historically, technology was more important in retail than in big-ticket – high-volume, low-margin business is where tech traditionally had a key role to play. But what we’ve seen over the past few years is a convergence in the use of technology between retail and big-ticket. For example, one of the great successes is how the London Market is now distributing some of its products directly to the local producers using the kind of application programming interface (API) and pricing capability you would expect in retail. Historically, in big-ticket it’s all about technical excellence, pricing, analytics, modelling, and you now see a lot more of that going into the retail space. I think we’re seeing a real meeting in the middle where these previously very different business types are using the same core capabilities. Having a strong enterprise architecture function that is able to connect the dots, drive re-use and economies of scale is even more critical in that context of convergence. Q: What is your vision for how the use of data should change in the coming years? A: Insurance has always been about After building a career in operations and change leadership, Stéphane Flaquet joined Hiscox in 2010 as Chief Operating Ofcer for Europe, before moving to London in 2012 to head up the Group technology function. After time as Managing Director for Hiscox Europe, Chief Transformation Ofcer for the Group and Interim CEO of Hiscox UK, he took on the newly created role of Group Chief Operations and Technology Ofcer during 2022. Q& A: with Stéphane Flaquet Group Chief Operations and Technology Ofcer 52 Hiscox Ltd Report and Accounts 2022 data and will always be about data, but technology transformation can dramatically impact the way we use it and the value we get from it. We currently have lots of pockets of good practice all across the organisation, so now we’re focusing on connecting the dots between them. So rather than looking at underwriting data, or claims data, or marketing data, or brand awareness data, we want a 360° view of all those different components. That is only going to be achieved if we start treating data as a product, rather than as a by-product of any particular activity. We need people to own that product, take responsibility for its integrity and accuracy and then make it available to other data owners. That’s a completely different mindset and is one of the capabilities that we are building. Q: How do you see technology in the workplace evolving? A: It’s obvious to say, but our relationship to technology, both personal and professional, has fundamentally changed in the last few years. I think one of the few good things about the pandemic is how the adoption of technology has accelerated. During 2022 we moved into our new ofce here in London, and now I enter the building using my phone, book a desk using an app, order lunch using an app. We don’t have phones on our desk, I hardly have papers anymore, I just carry my laptop and my iPhone and this is my life and I can do everything that I want with this. But I still think there is more we can do. We need to recreate the same simplicity and convenience for our people that we all have in our personal life, and we need to offer our customers the same seamless experience. This is a never-ending journey because our expectations as customers are constantly rising, and rightfully so. Q: Beyond your technology brief, what are your other priorities? A: One major priority is to strengthen our operational capabilities in retail. Retail is the fastest growing part of our organisation, and to support that growth we’re focused on making sure we have all the right capabilities in place, dialled up to the appropriate level: from the voice of the customer, to management information, strategy leadership, automation, process management, technology enablement, all of that. We also currently have very distinct retail businesses, and they’re all operating slightly differently, so an element of operating model convergence is needed and I think technology can play a really exciting role in that. Q: Outside of work, what gives you energy? A: Now that my kids have mostly left the nest, the best thing that happened to me over the last three years is that I got a dog for the rst time, a chocolate Labrador called Mosey. He has changed my life completely. I can’t believe that I’ve lived for almost 47 years of my life without a dog. What a waste! What we’ve seen over the past few years is a convergence in the use of technology between retail and big-ticket. For example, one of the great successes is how the London Market is now distributing some of its products directly to the local producers using the kind of API and pricing capability you would expect in retail.” IT is a means to an end. It’s not a goal in itself, so focusing on tangible business outcome is critical. That has been front of mind as we successfully re-platformed our retail businesses in the UK, the USA and now Europe.” 53Hiscox Ltd Report and Accounts 2022 54 Hiscox Ltd Report and Accounts 2022 Environmental, social and governance (ESG) The challenges of ESG are not easy to solve, which is why I like the pragmatic approach that Hiscox is taking to address them. That means operating responsibly, but also working with others to drive meaningful progress.” Jon Dye Chief Executive Ofcer, Hiscox UK and Sustainability Steering Committee member Our approach to environmental, social and governance standards (ESG) is shaped by a clearly stated ambition: to be here for the long term, for our customers, colleagues and communities, operating in a sustainable way for the future. We take our role in the world seriously and want to play a responsible part in society, but we are pragmatic about what that looks like. The language of ESG is rapidly evolving, but the issues it encompasses are not new, and in many cases our responses to them are already embedded in our business. For example, having a deep understanding of climate change through catastrophe modelling and research is a fundamental part of our business and an area where we want to be market leading. In other areas, progress comes through regulation or public interest, but we also see future opportunities to innovate and serve our customers. To achieve our ambition, we focus on making positive and persistent improvements to our approach across ESG. For example, during 2022, we established an ESG data provider within our London Market business, which over time will support underwriting decisions in big-ticket lines and help us factor ESG into our future exposures. We also saw a 28% decrease in our operational greenhouse gas (GHG) emissions in 2022 against our 2020 baseline year, and realised the fth year of incremental improvement in closing our UK gender pay gap, which is now at 16.0% on a mean basis. Our progress over the past year was reected in our MSCI ESG rating, which was upgraded from A to AA, and in our CDP score, which improved from a B- in 2021 to a B in 2022. We will continue to build on this progress during 2023, through a combination of one-off programmes of work and ongoing engagement on key issues. This will include: s publishing a low-carbon transition plan in line with UK regulatory requirements; s further dening the Group’s ESG risks and opportunities through ESG materiality mapping; s continued industry collaboration on issues including the measuring of underwritten emissions. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose A c t i v e r i s k m a n a g e m e n t a n d m i t i g a t i o n C l e a r r e p o r t i n g a n d d i s c l o s u r e s R o b u s t i n t e r n a l c o n t r o l s , p o l i c i e s a n d p r o c e d u r e s A p p r o p r i a t e s t r u c t u r e a n d o v e r s i g h t i n c l u s i v e w o r k f o r c e B e i n g a n e n g a g e d a n d c u s t o m e r s c a n r e l y o n B e i n g a n i n s u r e r o u r i n t h e c o m m u n i t y P l a y i n g o u r p a r t C r e a t i n g p r o d u c t s a n d s e r v i c e s t h a t i m p r o v e r e s i l i e n c e I n v e s t i n g i n u n d e r w r i t i n g a n d r i s k m a n a g e m e n t W o r k i n g w i t h o u r s u p p l i e r s a n d p a r t n e r s M a n a g i n g o u r o w n e n v i r o n m e n t a l f o o t p r i n t C o m p l i a n c e w i t h B e r m u d a C o m p a n i e s A c t , U K l i s t i n g r u l e s , a n d l o c a l c o u n t r y l a w s U n d e r s t a n d i n g c l i m a t e r i s k a n d h e l p i n g o u r c u s t o m e r s t o a d a p t G l o b a l t h e m e s , l o c a l l y e x e c u t e d t o m a k e a n i m p a c t S o c i a l G o v e r n a n c e E n v i r o n m e n t a l C o r e t h e m e s G u i d i n g p r i n c i p l e s 55Hiscox Ltd Report and Accounts 2022 Hiscox ESG framework ESG issues touch many different parts of our business and the Hiscox ESG framework helps us stay focused and make an impact. It ensures we are pragmatic and consistent, teaming Group-wide themes with local market relevance. We also evolve as regulation changes and public interest in emerging issues grows. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Environmental, social and governance (ESG) Chapter 1 2 Performance and purpose 56 Hiscox Ltd Report and Accounts 2022 Environmental We carefully manage our environmental impact and work with our customers, suppliers and business partners to respond to the changing climate. This includes nding ways to limit our own consumption of materials such as energy and water and reducing the amount of waste we generate. It also means investing in areas such as research, catastrophe modelling and new technologies that improve our underwriting capabilities and ensure we are well placed to help our customers when it comes to managing the risks they face. ESG exclusions policy Our ESG exclusions policy ofcially came into force at the start of 2022 and is an important pillar of our environmental ambitions. This policy sets out our ambition to reduce steadily and eliminate by 2030 our insurance, reinsurance and investment exposure to coal-red power plants and coal mines; Arctic energy exploration, beginning in the ANWR region; oil sands; and controversial weapons such as landmines. Since then we’ve made solid progress across underwriting, reinsurance and investments: s in big-ticket underwriting, we now monitor all risks according to their ESG prole and continue to decline and non-renew risks in line with our exclusions policy. Through this same tracking, we are able to monitor the positive risks we are supporting such as wind and solar energy, and electric vehicles; s in reinsurance, we have exited from all business where 30% or more of subject premium derived from restricted areas, and we continue to monitor our portfolio composition against our ESG focus areas, capturing programs declined for ESG reasons in regular internal reporting; s in investments, we have shared the policy with our fund managers, to ensure it is considered in relation to pooled funds, and we have eliminated our investment exposure within all directly-held bonds that fall outside of appetite. In addition, we have now fully embedded ESG into our investment processes: net-zero wording is now in all core bond investment manager mandates; we have enhanced the ESG credentials of our emerging market bond portfolio; and an investments-focused ESG dashboard is now a regular feature of Investment Committee reporting. Our sustainable assets including green/ESG bonds are now over $300 million, with over 5% of our bond portfolio in green or ESG-labelled bonds. GHG reduction targets Central to our efforts to manage our environmental impact is an ambitious set of targets for the reduction of GHG emissions. We announced our new Group-wide GHG targets with our 2021 full-year results, and during 2022 we have focused on embedding them. These targets, which were developed using SBTi methodologies and designed to align with a 1.5°C net-zero world by 2050, are: s reduce our Scope 1 and 2 emissions by 50% by 2030, against a 2020 adjusted baseline; s reduce our operational Scope 3 † emissions by 25% per full-time equivalent (FTE) by 2030, against a 2020-adjusted baseline; s transition our investment portfolios to net-zero GHG emissions by 2050. The aim is that more than 25% of our corporate bond portfolio by invested value will have net-zero or Paris-aligned targets by 2025, and more than 50% by 2030; s engage with our suppliers, brokers and reinsurers on our net-zero targets and on their plans to adopt Paris-aligned climate targets; s monitor emerging standards around underwritten emissions and collaborate across our industry on their development, aligning with best practice in this area as it emerges. In 2022, we took some important rst steps in response to these targets: s we completed a half-year footprint in order to provide a mid-point for assessing emissions and further enhance our data collection processes; s we conducted a deep-dive on renewable electricity usage across the Group, and identied key sites to focus on for continued adoption of renewable electricity in support of our Scope 1 and 2 target; s we made good progress towards the rst of our interim targets for transitioning our investment portfolio, with approximately 20% of our corporate bond portfolio having net-zero/Paris-aligned targets as at year-end. We will build on this further with the development of a low-carbon transition plan for the Group, in line with UK regulatory requirements. * Baseline year adjusted in light of Covid-19-related lockdown measures,to reect a more normal year in terms of business travel etc. † Operational Scope 3 emissions predominantly consist of purchased goods and services and capital goods, and business travel (air, rail and car travel). Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Environmental, social and governance (ESG) Chapter 1 2 Performance and purpose 57Hiscox Ltd Report and Accounts 2022 * GHG emissions are calculated according to the Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (revised edition). Hiscox uses market-based Scope 2 emissions for reporting in line with its new GHG reduction target. Operational Scope 3 emissions cover operational suppliers (ofce and other related services), capital purchases, fuel and energy related activities, waste generated in operations, business travel, employee commuting and remote working. Non-operational emissions are those that do not directly contribute to the emissions associated with daily business activity, including non-operational purchased goods and services and transportation and distribution. An assessment across all categories of Scope 3 emissions has taken place and the material categories are disclosed as part of our full GHG inventory (above). Note some emissions totals may not tally due to rounding. The investment emissions are calculated using the Enterprise Value Including Cash (EVIC-based) method of attributing nanced emissions to investors, and calculations use MSCI’s carbon data † as the ultimate source. Our 2020 operational emissions baseline for business travel has been restated to project pre-Covid travel patterns. A copy of our Streamlined Energy and Carbon Reporting (SECR) GHG emissions table can be found on page 63. † Although Hiscox’s information providers, including without limitation, MSCI ESG Research LLC and its afliates (the ‘ESG Parties’), obtain information (the ‘information’) from sources they consider reliable, none of the ESG Parties warrants or guarantees the originality, accuracy and/or completeness, of any data herein and expressly disclaim all express or implied warranties, including those of merchantability and tness for a particular purpose. The information may only be used for your internal use, may not be reproduced or redisseminated in any form and may not be used as a basis for, or a component of, any nancial instruments or products or indices. Further, none of the information can in and of itself be used to determine which securities to buy or sell or when to buy or sell them. None of the ESG parties shall have any liability for any errors or omissions in connection with any data herein, or any liability for any direct, indirect, special, punitive, consequential or any other damages (including lost prots) even if notied of the possibility of such damages. Environmentally-focused commitments Paris Agreement 2015 Principles for Sustainable Insurance (PSI) Principles for Responsible Investment (PRI) Sustainable Markets Initiative Task Force on Climate-related Financial Disclosures (TCFD) ClimateWise Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Environmental, social and governance (ESG) Chapter 1 2 Performance and purpose Total GHG emissions inventory We continue to focus on managing and minimising our carbon footprint as a Group. While we saw a 28% decrease in our operational GHG emissions in 2022 against our 2020 baseline year, our total operational footprint increased by 13% in 2022 when compared to 2021. While some of this increase relates to emissions arising from one-off capital goods spend – such as those generated as a result of our London ofce move – there are other areas where we have seen an increase in emissions due to continued improvements in data accuracy as we continue to enhance our data collection processes. We also saw an increase in upstream transport and distribution emissions, as we have this year started to account for transport emissions related to purchased goods and services and capital goods as part of our Scope 3 footprint. Business travel emissions this year also reect the expected rebound in travel-related emissions that we reported last year, as work patterns continue to normalise. GHG emissions Scope 2022 (tCO 2 e) 2021 (tCO 2 e) 2020 (tCO 2 e) 2022 vs. 2020 baseline Scope 1 786 678 615 28% Scope 2 (market-based) 927 866 1,111 -17% Total Scope 1 and 2 1,713 1,544 1,726 -0.8% Scope 3 (operational) 19,298 17,116 27,4 61 -30% Scope 3 (operational) per FTE 5.83 5.80 8.91 -35% Total operational footprint 21,011 18,660 29,187 -28% Scope 3 (non-operational) 9,862 8,458 7,0 4 6 40% Investments 127,4 97 125,15 6 135,275 -6% Our Scope 1-3 emissions excluding investments are independently veried to a reasonable assurance level, with investment emissions veried to a limited assurance level. A copy of the verication statement can be found at hiscoxgroup.com/responsibility/environment. Water and waste 2022 2021 Year-on-year change Water usage 10 20 -50% Waste generated 49 34 44% Social In everything we do, we strive to be a good employer, a trusted insurer and a good corporate citizen. Our social responsibilities help to inform our customer and claims philosophies, our strategy for charitable giving and our employment practices. Being a customer-centric business Being an insurer our customers can rely on is part of our reason for being, and we continue to focus on providing easy-to-understand products that suit specic customer requirements. For example, in Hiscox London Market we enhanced our malicious attack offering with resilience training during the year; in Hiscox ILS we launched a special opportunities portfolio in response to market dynamics; and in the UK we are adapting to the FCA’s new customer-focused Consumer Duty regulations. Our approach is to consider not just the transfer of risk through insurance, but also how we can help our customers mitigate the risks they face. In cyber, we do this through the training and education we offer as part of the Hiscox Risk Academy, and in home insurance we do it through our partnership with LeakBot, an early leak detection system that we’ve provided to over 8,000 Hiscox UK insured homes to date. You can read more about our approach to risk transfer and risk mitigation on pages 18 to 19. During the year we also reected on the impact on our customers of the rising cost of living, leading to enhanced vulnerable customer training in the UK and the development of a cost of living dashboard through which to regularly monitor changing customer behaviours. The work we do with customers is recognised in our strong customer satisfaction scores for the year (see page5). Supporting our communities Supporting the communities in which we work has been part of our DNA for decades, and our charitable foundation, the Hiscox Foundation, dates back to 1987. We focus our charitable giving around three strategic pillars: s social mobility and entrepreneurship; s protecting and preserving the environment; s causes our people are passionate about. During 2022, we donated over $1.8million to good causes and our people spent over 1,400 hours volunteering. This included targeted donations that recognise specic events such as the Russia/Ukraine conict and the oods in Pakistan. During the year, in recognition of the rising cost of living and the increasing costs that charities are facing, we increased our donations to our UK multi-year partners in line with ination for the 2022/23 nancial year. Being a great place to work Building an engaged and inclusive workforce was a strategic priority for us in 2022. We made great strides in reviewing our employee proposition and introduced new rewards for colleagues including our share ownership scheme, HSX:26. We also introduced ‘Hiscox days’ – an additional two days for employees to do whatever matters most to them. A new sabbatical policy came into force, which provides four weeks’ paid leave for every ve years of service. These changes were the result of a renewed focus on listening to what employees want, and most importantly responding to it. The impact is reected in our 2022 employee engagement results – our best in ten years (see page 3). We also continue to progress our diversity, equity and inclusion (DEI) efforts, as we strive to build teams that are as diverse as the customers we serve. We currently have 18 employee network chapters, including a new ‘global abilities’ network focused on disabilities and neurodiversity, which we introduced during 2022. More information on our approach to DEI can be found on page 95 to 97. We have been an accredited Living Wage employer in the UK since 2019, but in 2022 we recognised the additional challenges of high ination levels and an increased cost of living on our people. As a result, we made one-off cost of living lump sum payments of £1,500/$1,500/€1,500 to the lowest-earning portion of our workforce – benetting 38% of our people. Governance As a global insurer, good governance practices are essential to our day-to-day business of serving customers and paying claims. That means having appropriate internal controls, policies and procedures, and structures and oversight, but it also means ensuring all employees are accountable for their actions and empowered to raise their hand if something goes wrong. As a Bermuda-domiciled, UK-listed business, we comply with the Bermuda Companies Act, the UK listing rules and local country laws in each of the locations where we operate. More information on our governance practices – including as they relate to ESG and climate-related issues – can be found in the risk management, TCFD and corporate governance sections of this report. Charitable giving and volunteering 58 Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Environmental, social and governance (ESG) Chapter 1 2 Performance and purpose Hiscox Foundation Hiscox Gives 59Hiscox Ltd Report and Accounts 2022 Social commitments and partnerships Insuring Women’s Futures UK Living Wage employer Black Insurance Industry Collective (BIIC) SEO London Number of Board members Percentage of the Board Number of senior positions on the Board (CEO, CFO, SID and Chair) Number in Executive Management Percentage of Executive Management Percentage of Executive Management and direct reports † Percentage of all employees Men 7 64% 4 7 58% 53% 49% Women 4 36% – 5 42% 47% 50% Not specied/prefer not to say – – – – – – <1% Number of Board members Percentage of the Board Number of senior positions on the Board (CEO, CFO, SID and Chair) Number in Executive Management Percentage of Executive Management Percentage of Executive Management and direct reports † Percentage of all employees White British or other white (including minority-white groups) 10 91% 3 9 82% 83% 74% Mixed/multiple ethnic groups – – – – – 1% 2% Asian/Asian British 1 9% 1 2 18% 4% 9% Black/African/Caribbean/black British – – – – – 6% 7% Other ethnic group, including Arab – – – – – – 3% Not specied/prefer not to say – – – – – 6% 4% * For the purposes of the UK Listing Rules, Executive Management includes the Group Executive Committee (the most senior executive body below the Board) and the Company Secretary, excluding administrative and support staff. † For the purposes of the UK Corporate Governance Code, senior management (which for consistency we refer to as Executive Management in the tables above) includes the Group Executive Committee and the Company Secretary and their direct reports, excluding administrative and support staff. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Environmental, social and governance (ESG) Chapter 1 2 Performance and purpose Our approach to gender/sex and ethnicity data collection and reporting is consistently applied in the countries where we collect this data, according to local law and custom. We use the Group’s online HR management system, Workday, to collect and securely store this data. In all countries, employees can choose to self-report their gender/sex or specify that they ‘prefer not to disclose’. In the countries where we collect ethnicity data (currently UK, Bermuda, USA and Guernsey), employees can choose to self-report their ethnicity, specify that they ‘prefer not to disclose’, or not provide an answer at all (leave blank). The self-reported ethnicity options provided in each country are aligned to the options provided in that country’s government census, and have been collated corresponding to the UK Listing Rules’ prescribed categories. Any ethnicities reected in a country’s census that do not align with one of the prescribed categories in the table were included in the ‘other ethnic group’ row data. The data reported here includes the self-reported data provided by our employees in the countries where we collect the data. For any data categories where an employee has not provided a response, these employees are counted in the ‘not specied/prefer not to say’ row. We do this so that, to the best of our abilities, all employees in the countries where we collect the data are accounted for. The data does not include employees in countries where we do not collect the data. Note: some totals may not tally due to rounding. Gender/sex diversity at 31 December 2022 Ethnic diversity at 31 December 2022 60 Hiscox Ltd Report and Accounts 2022 Task Force on Climate-related Financial Disclosures (TCFD) Reporting against the Financial Stability Board’s Task Force on Climate-related Financial Disclosures (TCFD) is a requirement of the Financial Conduct Authority (FCA) for all premium-listed rms on a ‘comply or explain’ basis. We have been reporting against the TCFD-aligned ClimateWise Principles since 2019 and are public supporters of TCFD. Our annual climate report sets out our approach to climate-related matters in every part of our business, including from a governance, risk management, operations, underwriting, investment, and marketing perspective. It is our richest source of climate-related information and expands on the information set out below, so for more information go to: hiscoxgroup.com/2022climatereport. Governance Structure and oversight We have an established and embedded governance structure for climate-related matters, with robust and rigorous processes for identifying, measuring, monitoring, managing and reporting climate-related matters (including climate-related risks and opportunities) across the Group. This spans from an operational level up to the Sustainability Steering Committee, the Risk Committee of the Board, and the Board itself – see page 64 for an overview of structure, membership, roles and responsibilities and frequency of meetings, including management’s role in assessing and managing climate-related risks and opportunities. While this structure also covers broader ESG matters, climate-related matters are an important component of this and as such are regularly debated and discussed. During 2022, this included: s discussion and approval at the Sustainability Steering Committee of the 2022/23 ambitions outlined in our 2022 climate report; s annual review of the ESG exclusions policy and the responsible investment policy, coordinated by the ESG working group (and, in the case of the responsible investment policy, the Group Investment team) and approved by the Sustainability Steering Committee; s meetings with catastrophe model vendors to discuss latest modelling developments, led by our catastrophe modelling team, which contribute to the work of the Natural Catastrophe Exposure Management Group (see page 64); s deep-dive session with the Board on how we account for the effects of climate change in our modelling. In our UK legal entities, this structure is bolstered by the appointment of senior managers with overall regulatory responsibility for managing the nancial risks from climate change, in line with the UK’s Senior Managers Certicate Regime (SMCR). The climate action plans we have developed as part of SMCR are considered not only through the relevant management meetings and subsidiary boards but also at the Sustainability Steering Committee to ensure appropriate inputs and oversight and drive progress. Training and building expertise We also consider the training and development requirements of those with oversight responsibilities and accountability for climate matters to ensure we have appropriate awareness and expertise to drive progress. In 2022, this included an externally facilitated climate training session, available to all Board Directors, to explore the requirements and competencies of a climate-informed board alongside horizon scanning of future expectations and regulatory requirements. This is now an annual feature in the Board calendar so we will continue to build expertise at our most senior level in 2023. Other opportunities to further build in-house expertise are also considered on a team-by-team, function-by-function basis. For example, senior members of our in-house investment team have upskilled in ESG and climate matters by gaining accreditation in the form of the CFA Certicate in ESG Investing, and by attending a course led by The University of Oxford’s Sustainable Finance Group. We will consider further ESG or climate-specic training in 2023 as appropriate. Policies and processes The governance structure we have embedded for climate issues is also supported by a range of relevant policies and processes that we expect both our staff and our third-party providers to adhere to. These include the following: s the Hiscox Group ESG exclusions policy, more information on which can be found on page 56. Oversight of this policy belongs to the Sustainability Steering Committee, with implementation of it driven at a business unit and function level across both underwriting and investments. The policy is reviewed annually and its 2022 review resulted in no changes; s the Hiscox Group responsible investment policy, which outlines our expectations of both our in-house investment team and our external asset managers. This includes: our investment processes and Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 61Hiscox Ltd Report and Accounts 2022 stewardship activities as we look to invest in companies that have sound ESG practices; how we evaluate our managers’ ESG integration; and our approach to impact investing. This policy is owned by the Group investment team with oversight from both the Sustainability Steering Committee and the Group Investment Committee. The policy is reviewed annually and its 2022 review resulted in some small adjustments to reect progress, such as becoming a Principles for Responsible Investment (PRI) signatory; s the Hiscox Group environmental policy, which outlines our approach to managing the environmental impact of our business activities and those that arise from our ownership and occupation of ofce premises. We actively manage and aim to minimise our environmental impacts, due to the resources we consume and the amount of waste our activities produce, as well as complying with relevant environmental legislation and other external requirements. While the policy is owned by our Chief Operations and Technology Ofcer and reviewed periodically, its effective implementation relies on Group-wide adherence to the environmental principles we wish to live by. During 2022, it was updated to reect the Group’s new net-zero aligned GHG targets; s the Hiscox Group supplier code of conduct, which outlines how our corporate values and commitments to doing business in a socially responsible way extends to our relationships with suppliers and any subcontractors they may use. It covers areas including our commitment to fairness in the supplier selection process; supplier diversity; engagement; our expectations of how our suppliers behave as well as their obligations in adhering to laws and regulations regarding employment, health and safety, human rights and labour practices, the environment, diversity and inclusion, and anti-bribery and corruption. It is owned by our Group procurement team, shared with suppliers during the procurement process and published on hiscoxgroup.com. The supplier code of conduct superseded the ethical guide to suppliers during 2022. These governance policies and processes are complemented by our long-standing active risk management practices, which include climate-related stress testing and scenario analysis (see pages 46 to 47), both through our own established internal programme of stress testing and scenario analysis and also as participants in market-wide activities such as the Bank of England’s Climate Biennial Exploratory Scenario (CBES) in 2021 and the PRA’s General Insurance Stress test (GIST) in 2022. Examples of the outputs of our internal work include the property extreme loss scenarios detailed on page 46, which show the potential nancial impact to the Group of events including Japanese earthquake, Japanese windstorm, European windstorm, US earthquake and US windstorm. Our risk management practices also include the work of our exposure management groups, which is outlined on pages 63 to 65. Our governance work culminates in regular, repeatable climate-related Find out more about our governance structure for climate-related matters. 64 Find out more about our modelling of extreme natural catastrophe loss scenarios. 46 public reporting and disclosures. This includes owned reports such as our annual climate report, as well as global standards that provide a means of independent peer comparison such as CDP, ClimateWise, Dow Jones Sustainability Index, MSCI and Sustainalytics. An overview of our 2022 performance resulting from these disclosures can be found on page 65. These scores are used to inform areas of improvement for the year ahead, alongside our own ESG plans, with the resulting action plans agreed by the Sustainability Steering Committee. Strategy Annual business planning ESG and specically climate issues form part of the Board-approved Group business plan for the year ahead. This plan outlines the performance of key business areas during the prior year, and the strategic priorities for the year ahead. Areas covered include underwriting, investments, risk, IT, nance and marketing, as well as sustainability, and the plan is used by senior management to guide the Group’s annual business strategy and nancial planning where appropriate. The 2022 Group business plan included an overview of key climate-related areas of focus for the year ahead such as: s an annual review of the Group ESG exclusions policy and the responsible investment policy, both of which were completed during 2022, with any recommended changes to the policies approved through the appropriate governance channels; s the development of a broader suite of climate risk metrics and transition pathway-aligned targets for the investment portfolio, which Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Task Force on Climate-related Financial Disclosures (TCFD) Chapter 1 2 Performance and purpose 62 Hiscox Ltd Report and Accounts 2022 has been considered during 2022 as part of the creation of an ESG dashboard for investments, and shared with all relevant working groups and committees, up to and including the Investment Committee of the Board; s enhancements to existing processes for measuring and monitoring the Group’s carbon emissions, which were addressed during 2022 through the introduction of a half-year footprinting process to provide mid-year oversight of the data and which further improved data quality. These outputs are included as part of the 2022 performance review within the 2023 Group business plan, with new strategic deliverables (including climate-related deliverables) set for the year ahead. Climate-related risks and opportunities We consider climate change to be a cross-cutting risk with the potential to impact each existing risk type. It could have a material impact on the Group, by altering the frequency and severity of extreme weather events that we are exposed to through our underwriting, but it could also present an opportunity, driving greater demand for cover against changing weather trends and creating a need for innovative new products that meet emerging needs. In addition to the physical impacts of a changing climate, the Group is also aware that the transition to a low-carbon economy, necessary to limit the worst physical impacts of global warming, also presents signicant business challenges, as well as opportunities. One example of this is climate litigation risk, where one party may seek to Find out more about our full GHG inventory, including emissions arising from our investment portfolio. More information on our approach to ESG and, in particular, climate can be found at hiscoxgroup.com/responsibility. 57 GHG emissions are calculated according to the Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (revised edition) and UK government SECR guidelines. Note some emissions totals may not tally due to rounding. This table shows Group GHG emissions in line with SECR requirements, which differ from our full GHG inventory on page 57. In our full GHG inventory you will nd information on emissions arising from investments, business travel and other elements not required under SECR. Near-term climate risks and opportunities (0-5 years) Medium- to long-term climate risks and opportunities (5+ years, up to 2050) More frequent and more intense natural catastrophes arising from climate change, such as oods and storms, could result in changes to current claims patterns. These claims will not only come from damage to property but also from other knock-on effects, such as global supply chain disruption or scarce resources. However, given the majority of the policies we write are annual (re)insurance policies, we regularly consider our exposures to climate-related risks which gives us the opportunity to adjust pricing and appetite accordingly. An overview of our modelling of extreme natural catastrophe loss scenarios can be found on page 46. Climate-related risks have the longer-term potential to impact regulatory risk, credit risk, legal risk, reputational risk, and technology risk. We have several emerging risks forums across the organisation which are designed to identify emerging, longer-term risks and opportunities, including climate-related risks and opportunities. Alongside our in-house modelling and research expertise, these groups ensure our work takes into account climate-related issues over a range of business planning time frames. There are also the nancial risks which could arise from the transition to a lower-carbon economy, such as a slump in the price of carbon-intensive nancial assets. Our ESG exclusions policy, which will see us reduce our exposures to the worst carbon emitters in both underwriting and investments, prepares us for this as do our new GHG emission reduction targets. For more information, see page 56. There is also the longer-term litigation risk: that those who have suffered loss from climate change might then seek to recover those losses from others who they believe may have been responsible. Where such claims are successful, those parties against whom the claims are made may seek to pass on some, or all, of the cost to insurance rms through policies such as professional indemnity or directors and ofcers’ insurance. We have signicant expertise in areas such as ood, where we have a suite of products and considerable risk experience; renewable energy where we are supporting a number of major wind and solar energy projects; and in the decommissioning of offshore carbon assets which is an area we insure. These are lines of business where we could see increased opportunity over time, and in some cases are already benetting from changing customer trends, for example in US ood, where demand is growing and our product offering, use of data and technology means we are well placed to serve more customers with ood cover. While in the long term as a property casualty insurer, Hiscox is certainly exposed to climate-related risks, we believe our exposures can be managed through time as a result of how we conduct our business. For example, through the exibility we have in our predominantly annual underwriting contracts, and through the liquidity of our investment portfolio which lends itself to constant adjustment. This exibility is our key tool for managing the multi-decade challenge of climate risks holistically. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Task Force on Climate-related Financial Disclosures (TCFD) Chapter 1 2 Performance and purpose 63Hiscox Ltd Report and Accounts 2022 Streamlined Energy and Carbon Reporting (SECR) GHG emissions recover climate-change-related losses from another who they believe may have been responsible. The governance and risk management structures we have in place are critical to the delivery of the annual Group operating plan (outlined above) and ensure a coordinated approach to climate and other issues across the Group. These structures are supported by investments in technology – to ensure the right modelling and data are available to support our pricing and exposure – and by in-house expertise – where we combine off-the-shelf climate views with our own claims expertise and insight to form a unique view (what we call the ‘Hiscox view of risk’). Therefore, we consider the potential impact from climate-related issues over short-, medium- and long-term time horizons which are dened opposite and which broadly align with business planning timeframes. In 2022, Hiscox Syndicate 33, Syndicate 3624 and Hiscox Insurance Company (HIC) participated in the Bank of England’s General Insurance Stress Test Exercise (GIST). The objectives of the GIST 2022 exercise were to assess resilience to severe but plausible natural catastrophe, as well as cyber scenarios, to gather information about rms’ modelling and risk management capabilities and to enhance the PRA’s and rms’ abilities to respond to future shocks. While the exercise did not aim to assess the nancial impact specically from climate change, the climate-related (atmospheric) scenarios it explored – US hurricanes, European/UK windstorms and UK ood – represented severe but plausible realisations of current climate conditions chosen to reect rms’ exposures and business models. Industry-wide stress tests such as the GIST support our established and embedded programme of internal stress testing and scenario analysis, and contribute to their continued evolution. In order to meet future disclosure requirements in this area, we continue to review a range of scenario impacts through internal workshops, from which potential management actions can be identied and our strategy and risk management approach can be further rened. This includes planned activity for 2023 to review our underwriting portfolios against a range of global warming scenarios, including a below two degrees scenario, using both our own and credible third-party data around future target states for climate. We will provide a further update on our progress in this area in our 2023 Annual Report. Risk management Approach While there are certain nuances to climate risk, we consider it to be a cross-cutting risk with potential to impact each existing risk type, rather than a stand-alone risk. Climate-related risks, among other major exposures, are monitored and measured both within our business units and at Group level, so we understand how much overall risk we take and what is being done to manage it. We look at how different risks interact and whether these may result in correlations or concentrations of exposure that we need to know about, monitor and manage. By design, our Group risk management framework provides a controlled and consistent system for the identication, measurement, mitigation, monitoring and reporting of risks (both current and emerging) and so is structured in a way that allows us to continually and consistently manage the various impacts of climate risk on the risk prole. For example, relevant climate considerations are included in our risk and control register and our risk and control self-assessment process, as well as in our risk policies. This means that climate-related risk drivers are assessed and recorded against the risks on our risk and control register, and ensures that we do not consider any single climate risk factor in isolation. Structure and oversight Our Risk Committee has the main responsibility for assessing the climate-related risks and opportunities we face. It advises the Board on how best to manage the Group’s risks, by reviewing the effectiveness of risk management activities and monitoring the Group’s actual risk exposure. The Risk Committee relies on frequent updates from within the business, including those arising from the management committees and working groups that report up through the Risk Committee, some of which are outlined below, and from independent risk experts for its understanding of the risks facing both our business and the wider industry. Group Underwriting Review (GUR) The GUR is a Group management committee focused on assessing progress against the Group’s strategic underwriting priorities, reviewing and challenging the Group’s underwriting portfolio and loss ratio performance, and approving key underwriting risks. It also serves as an escalation point for underwriting governance and control issues. The committee meets at least ve times a year, is chaired by the Group Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Task Force on Climate-related Financial Disclosures (TCFD) Chapter 1 2 Performance and purpose Activity 2022 energy (kWh) 2022 emissions (tCO 2 e) 2021 energy (kWh) 2021 emissions (tCO 2 e) Year-on-year change in emissions (tCO 2 e) Scope 1 total 786 678 16% Natural gas 2,439,188 445 2,342,644 441 1% Company cars 1,048,235 250 37 7,0 5 6 87 189% Refrigerants 91 150 -39% Scope 2 (market-based) total 927 866 7% Electricity (location-based) 5,311,279 1,313 5,603,303 1,484 -12% Electricity (market-based) 5,311,279 874 5,603,303 847 3% District heating 307,720 53 108,999 19 182% Operational Scope 3 total 19,298 17,116 13% Total operational footprint (market-based) 21,011 18,660 13% Total Scope 1 and 2 – UK proportion (market-based) 29% 36% -20% 64 Hiscox Ltd Report and Accounts 2022 Chief Executive Ofcer, and attended by other senior leaders including the Group Chief Financial Ofcer, Group Chief Underwriting Ofcer, Group Chief Risk Ofcer – with experts invited from actuarial, claims, underwriting risk and reinsurance. A number of working groups feed into the GUR, including some with particular climate relevance such as the Natural Catastrophe Exposure Management Group (see below) and the Casualty Exposure Management Group, which considers among other things risks associated with climate litigation. In focus: the Natural Catastrophe Exposure Management Group We review natural catastrophe risk at least quarterly, through our Natural Catastrophe Exposure Management Group. This group is chaired by the Group Chief Underwriting Ofcer and attended by other Hiscox senior managers with responsibility for catastrophe-exposed business. This group looks at the risk landscape, exposure monitoring and capital modelling for climate-related perils, and recommends, based on the latest observations and scientic knowledge, which models should be used for each peril, and, if necessary, how they should be adapted to reect our best view of the risk. They also identify new areas of risk research. All changes to modelling policy and all of our research prioritisations and results are signed off and authorised by this group, decisions are recorded, and models are adapted to reect policy. Their work not only enables us to continuously rene our models (using data to make better decisions): it also supports future product development. ESG governance structure How we manage and monitor ESG issues to ensure appropriate accountability and oversight. This structure is supported by other established roles and teams that contribute to our ESG story. These include our employee-led networks including our green teams, our governance committees, and our Natural Catastrophe Exposure Management Group. These areas are represented in elements of this structure. Board s Oversight of long-term ESG vision, strategy, priorities and performance against agreed metrics and targets. s Ensures governance and accountability in place with sufcient support. s Typically twice-yearly discussion on ESG strategy, trends, opportunities, vulnerabilities, and emerging issues. Risk Committee s Advises Board on ESG strategy, key priorities, risk prole, risk exposures and opportunities. s Recommends proposals for consideration by the Board as required. Group Risk and Capital Committee (GRCC) s Quarterly reporting on ESG matters from Sustainability Steering Committee. s Sets high-level Group strategy, priorities and ensures delivery across the Group. Group Executive Committee (GEC) s Periodic ESG sessions. s Sets business unit or function ESG-related strategy, priorities and drives delivery through business units and functions. Sustainability Steering Committee (SSC) s Sub-committee of the GRCC, responsible for execution of the agreed ESG strategy, driving actions and delivery at a Group level. s Typically meets quarterly and embeds sustainability risks and opportunities. s Oversees effective use of resources and tracks Group and entity-level sustainability performance. s Ensures senior management-level involvement and accountability for sustainability issues, with senior representation from areas including underwriting, investments and operations. ESG working group s Operational body, providing central point of coordination and expertise for ESG-related activity across the Group. s Manages ESG-related Group reporting, disclosures and communications. s Meets monthly and provides input and recommendations to management on ESG matters. s Focuses on ESG-related research, including external monitoring and expectations. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Task Force on Climate-related Financial Disclosures (TCFD) Chapter 1 2 Performance and purpose 65Hiscox Ltd Report and Accounts 2022 For example, we have calibrated and delivered a loss model that will improve the pricing capabilities for one of our ood insurance products, FloodPlus. We also included the use of additional model sources for location-level pricing. In addition, we are working with data providers to augment FloodPlus with rst-oor elevation data, and are exploring the use of machine learning to augment the information we receive from vendor ood hazard maps. Group Risk and Capital Committee (GRCC) The GRCC is a Group management committee focused on risk and capital management. It covers all types and categories of risk, including but not limited to underwriting, reserving, market, credit, operational and strategic risk (see pages 8 to 11 for a summary of our key risks), as well as risk aggregation, concentration and dependencies. The committee meets four times a year, is chaired by the Group Chief Executive Ofcer, and attended by other senior leaders including the Group Chief Financial Ofcer, Group Chief Underwriting Ofcer, Group Chief Risk Ofcer, and the Group Head of Capital Management – with other experts invited from across the business as required. A number of committees feed into the GRCC, including some with particular climate relevance such as the Sustainability Steering Committee and the Grey Swan Group (see below). In focus: the Grey Swan Group The focus of the Grey Swan Group is to consider various enterprise emerging risks identied from across the business and to provide a forum for discussion to ensure Hiscox has the relevant grey swans identied and the right actions in place to deal with them. A number of elements feed into this process including enterprise emerging risk scanning; regulatory horizon scanning; casualty exposure management; strategic and business planning; claims and actuarial reserving; and any other relevant business unit or function inputs. Rapidly evolving expectations on company’s responses to ESG and climate change is considered as part of this group, in addition to other matters unrelated to ESG or climate change. The risk management processes we have established and embedded for climate-related matters feed into the annual review of the operating plan, the long-term strategy planning process, as well as forward-looking assessment scenarios and stress tests and reverse stress test scenarios. Metrics and targets The cornerstone of our climate-related metrics and targets is our Board-approved GHG emission reduction targets, which were created using SBTi methodologies that align with a 1.5°C net-zero world by 2050. This is in keeping with our commitments as a signatory to the 2015 Paris Climate Agreement. GHG targets Our GHG targets commit us to: s reduce our Scope 1 and Scope 2 emissions by 50% by 2030, against a 2020 adjusted baseline; s reduce our Operational Scope 3 † emissions by 25% per FTE by 2030, against a 2020 adjusted baseline; s transition our investment portfolios to net-zero GHG emissions by 2050; s engage with our suppliers, brokers and reinsurers on our net-zero targets and on their plans to adopt Paris-aligned climate targets; s monitor emerging standards around underwritten emissions and collaborate across our industry on their development, aligning with best practice in this area as it emerges. * Baseline year adjusted in light of Covid-19-related lockdown measures,to reect a more normal year in terms of business travel etc. † Operational Scope 3 emissions predominantly consist of purchased goods and services and capital goods, and business travel (air, rail and car travel). More information on the Group’s operational Scope 3 emissions can be found on page 57. Interim GHG targets and progress We recognise that achieving these targets will take collective, consistent effort and have started work towards achieving them, as outlined below. This will continue in 2023, when we will also publish our low-carbon transition plan for the Group. s In addressing our Scope 1 and Scope 2 targets, we have this year introduced a new half-year carbon footprint process in order to further enhance data transparency and provide a new midpoint for internal tracking and review. We have also reviewed all electricity contracts across the Group to further improve our evidence base and oversight as we migrate to renewable electricity contracts wherever possible. Where we have total control over our utility providers, this is easier to do, but where that control is shared, or where it belongs to our landlords, we will petition for change. s On Scope 3, where emissions are dominated by our investments, as previously announced we have set a number of interim targets: that we will aim for more than Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Task Force on Climate-related Financial Disclosures (TCFD) Chapter 1 2 Performance and purpose ESG disclosure We recognise the importance of credible, repeatable and comparable ESG disclosure which is why we contribute to a number of independent ESG standards. 2022: B grade 2021: B- grade 2022: 83% 2021: 72% 2022: AA grade 2021: A grade 2022: 45/100 2021: 40/100 2022: 28.7 2021: 27.1 66 Hiscox Ltd Report and Accounts 2022 TCFD disclosure mapping compliance statement Disclosures have been made against the TCFD recommendations, taking into account the TCFD supporting guidance, and in consideration of the FCA listing rules. Where additional information outside of this report aids our TCFD disclosure, links to this information have been provided, and where we have not yet disclosed fully against the recommended TCFD disclosure, we have outlined why this is and the actions already being taken towards meeting the disclosure requirements within the timeframe given. Theme Recommended disclosure Status Reference Governance Disclose the organisation’s governance around climate-related risks and opportunities. Describe the organisation’s governance around climate-related risks and opportunities. Disclosed. 2022 climate report pages 9 to 12. CDP climate questionnaire 2022. Describe management’s role in assessing and managing climate-related risks and opportunities. Disclosed. 2022 climate report pages 15 to 16. CDP climate questionnaire 2022. Strategy Disclose the actual and potential impacts of climate-related risks and opportunities on the organisation’s businesses, strategy, and nancial planning where such information is material. Describe the climate-related risks and opportunities the organisation has identied over the short, medium, and long term. Disclosed. 2022 climate report pages 24 and 28. CDP climate questionnaire 2022. Describe the impact of climate-related risks and opportunities on the organisation’s businesses, strategy, and nancial planning. Focus on developing low-carbon transition plan to enhance disclosure. CDP climate questionnaire 2022. Describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. Focus on identifying risks and opportunities to progress towards disclosure. 2022 climate report page 13. More information on steps being taken towards meeting this disclosure requirement can be found on page 63. Risk management Disclose how the organisation identies, assesses, and manages climate-related risks. Describe the organisation’s processes for identifying and assessing climate-related risks. Disclosed. 2022 climate report pages 15 to 16 and 27 to 32. CDP climate questionnaire 2022. Describe the organisation’s processes for managing climate-related risks. Disclosed. 2022 climate report pages 15 to 16 and 27 to 32. CDP climate questionnaire 2022. Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organisation’s overall risk management. Disclosed. 2022 climate report pages 10 to 13 and 15 to 16. CDP climate questionnaire 2022. Metrics and targets Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material. Disclose the metrics used by the organisation to assess climate-related risks and opportunities in line with its strategy and risk management process. Additional indicators to monitor and manage risk exposure, including TCFD’s cross-industry climate-related metrics, to be considered over time. 2022 climate report pages 21 and 37. CDP climate questionnaire 2022. See Hiscox Group website. Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 GHG emissions and the related risks. Disclosed. 2022 climate report pages 36 to 37. CDP climate questionnaire 2022. See Hiscox Group website. Describe the targets used by the organisation to manage climate-related risks and opportunities and performance against targets. Disclosed. 2022 climate report pages 36 to 38. CDP climate questionnaire 2022. 25% of our corporate bond portfolio by invested value to have net-zero/Paris-aligned targets by 2025, followed by an additional 25% by AUM coverage every ve years as we aim to be on a linear path to 100% portfolio coverage by 2040. We are currently making good progress towards the rst of our interim targets, with approximately 20% of our corporate bond portfolio having net-zero/Paris-aligned targets as at year-end, and will continue to engage with our managers on further net-zero plans and action. Progress against these targets will be driven by our ESG working group and overseen by our Sustainability Steering Committee. Progress will also be recorded through our annual carbon reporting cycle, and we will seek to remain operationally carbon neutral through offsetting, as we have been since 2014. More information on our 2022 carbon emissions can be found on page 57. Metrics and targets beyond GHG s The monitoring and measurement of underwriting and investment exposure to carbon-heavy sectors including coal-red power plants and coal mines, oil sands and Arctic energy exploration (beginning with the Arctic National Wildlife Refuge), in line with our Group ESG exclusions policy. s Annual investment portfolio sustainability reviews, taking into account climate-related issues, in line with our responsible investment policy. s The growth and exposure of sustainable underwriting products such as ood and renewable energy products. These activities are owned by the relevant business areas, from underwriting to investments, with progress reported through the embedded ESG governance structures. These metrics and targets are complemented by external key performance indicators, such as our public ESG disclosure scores (see page 65) and our annual climate report, which assess our progress against climate-related activities during the prior year and outlines our plans for climate-related action in the year ahead. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Task Force on Climate-related Financial Disclosures (TCFD) Chapter 1 2 Performance and purpose 67Hiscox Ltd Report and Accounts 2022 TCFD disclosure mapping compliance statement Disclosures have been made against the TCFD recommendations, taking into account the TCFD supporting guidance, and in consideration of the FCA listing rules. Where additional information outside of this report aids our TCFD disclosure, links to this information have been provided, and where we have not yet disclosed fully against the recommended TCFD disclosure, we have outlined why this is and the actions already being taken towards meeting the disclosure requirements within the timeframe given. Theme Recommended disclosure Status Reference Governance Disclose the organisation’s governance around climate-related risks and opportunities. Describe the organisation’s governance around climate-related risks and opportunities. Disclosed. 2022 climate report pages 9 to 12. CDP climate questionnaire 2022. Describe management’s role in assessing and managing climate-related risks and opportunities. Disclosed. 2022 climate report pages 15 to 16. CDP climate questionnaire 2022. Strategy Disclose the actual and potential impacts of climate-related risks and opportunities on the organisation’s businesses, strategy, and nancial planning where such information is material. Describe the climate-related risks and opportunities the organisation has identied over the short, medium, and long term. Disclosed. 2022 climate report pages 24 and 28. CDP climate questionnaire 2022. Describe the impact of climate-related risks and opportunities on the organisation’s businesses, strategy, and nancial planning. Focus on developing low-carbon transition plan to enhance disclosure. CDP climate questionnaire 2022. Describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. Focus on identifying risks and opportunities to progress towards disclosure. 2022 climate report page 13. More information on steps being taken towards meeting this disclosure requirement can be found on page 63. Risk management Disclose how the organisation identies, assesses, and manages climate-related risks. Describe the organisation’s processes for identifying and assessing climate-related risks. Disclosed. 2022 climate report pages 15 to 16 and 27 to 32. CDP climate questionnaire 2022. Describe the organisation’s processes for managing climate-related risks. Disclosed. 2022 climate report pages 15 to 16 and 27 to 32. CDP climate questionnaire 2022. Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organisation’s overall risk management. Disclosed. 2022 climate report pages 10 to 13 and 15 to 16. CDP climate questionnaire 2022. Metrics and targets Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material. Disclose the metrics used by the organisation to assess climate-related risks and opportunities in line with its strategy and risk management process. Additional indicators to monitor and manage risk exposure, including TCFD’s cross-industry climate-related metrics, to be considered over time. 2022 climate report pages 21 and 37. CDP climate questionnaire 2022. See Hiscox Group website. Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 GHG emissions and the related risks. Disclosed. 2022 climate report pages 36 to 37. CDP climate questionnaire 2022. See Hiscox Group website. Describe the targets used by the organisation to manage climate-related risks and opportunities and performance against targets. Disclosed. 2022 climate report pages 36 to 38. CDP climate questionnaire 2022. Read more about our approach to climate change in our 2022 climate report, available online at hiscoxgroup.com/2022climatereport. * Our 2022 climate report was published in August2022 and covers our climate-related activities between July 2021 and July 2022. Where we reference information from that report, that information remains correct at 8 March 2023. Read more in our 2022 CDP disclosure hiscoxgroup.com/cdpdisclosure2022. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Task Force on Climate-related Financial Disclosures (TCFD) Chapter 1 2 Performance and purpose 68 Hiscox Ltd Report and Accounts 2022 Q& A: with Regine Fiddler Chief Marketing Ofcer, Hiscox USA Brand ambassador Building an insurance brand is about so much more than advertising and digital marketing. It’s about showing customers, partners and brokers that you genuinely care. > 69Hiscox Ltd Report and Accounts 2022 70 Hiscox Ltd Report and Accounts 2022 Q: What was it that initially drew you to joining Hiscox? A: For me, the key drivers were what Hiscox stands for as an employer and how I saw that exhibited through our advertising to customers, brokers and agents. What I thought was compelling was that we capture the small business audience in a way that other brands typically don’t. It’s very authentic, it’s very real. For a marketer, insurance may not seem like the sexiest sector, but I love industries where marketing isn’t just about selling a pretty product. It’s about a product that can make a real difference in people’s lives. Also, insurance isn’t something that’s easy to market, so it challenges you a little more! Q: What do you think are the key elements to building a successful insurance brand? A: When I think about building a brand, it’s not really about advertising. It’s not about having a pretty logo. Instead, it’s about every touchpoint that drives an emotional benet. Whether you’re a customer, a partner or a broker, when you pick up the phone and call us, or when you go through our e-commerce experience, do you get the emotional benet of knowing who we are and what our value proposition is? Do you feel, “Hey, these people really are experts, and they’re so efcient and reliable”? Do we make you feel like you’ve got a partner who’s really got you covered? Advertising and digital marketing are important, but it’s the soft skills that we exhibit in our interactions that matter most. Especially in a commodity business, customers don’t rave if you only deliver what they expect. We need to go beyond that. We need to show that we genuinely care. Every interaction, every communication, has to exhibit that. Q: Hiscox USA has been going through a strategic shift on the broker side. Tell us about that. A: For our broker channel, our strategy is to home in on where we have the right products, as well as the right underwriting expertise to provide the very best solutions. So we made the decision that the sweet spot for us is serving small businesses with annual revenues of under $25million, though we’re also continuing to serve businesses with up to $100million in revenue. Writing anything over that wasn’t core to our expertise. As a result, we’ve slimmed down our appetite for products that were being sold to companies over $100million. Unlike a lot of carriers, we remain truly focused on small business. There is plenty of opportunity in that space – we have over 30million small businesses in the USA! So many successful companies start out with entrepreneurs that have one or two employees. Give them what they need, and they’ll stay with you as they grow. That’s how we’ll win in this category. Q: When you’re dealing with smaller, more entrepreneurial businesses, what are the buttons you’re trying to push? A: One of the main problems for small businesses in choosing insurance is they think it’s complex and time-consuming, and they don’t really understand it. Their pain point is, “This is complicated, I don’t even know why I need it”. What we should be thinking is, how do we provide the information they need in a way that’s digestible? Through content marketing, we want them to understand why it’s important to have insurance, what it covers, and what is most applicable to them. It’s about educating the customer and providing them with efcient information to make the best decision for their business. It’s about focusing on their needs. How do we, as our slogan says, ‘encourage courage’? How do we help them pursue their dreams? Q: What other forms of marketing work well for you? A: Obviously we have brand marketing and we have acquisition marketing, but within that I would say about 20-25% of our marketing balance is focused on grassroots marketing. We’ve been Regine Fiddler joined Hiscox in November 2020, with a long track record of building and growing brands in the banking and ntech sectors. Based in New York, she is tasked with driving the next phase of Hiscox USA’s brand-building to support its laser focus on small business insurance. Q& A: with Regine Fiddler Chief Marketing Ofcer, Hiscox USA 71Hiscox Ltd Report and Accounts 2022 going to small business trade shows, we’ve been building connections with diverse small business segments like the US Hispanic Chamber of Commerce. That allows us to interact with business owners, which is really important to understanding what makes them tick. This isn’t static, of course, and what we’re seeing now is that they care about much more than just the price of insurance – they care about who’s really standing up for them when they need them the most. That means a lot to us because we pride ourselves on being customer focused and having that strong customer relationship. Q: How does marketing work across Hiscox as a global organisation? How connected are you with your peers in other regions? A: That’s a very timely question, because we’re currently undergoing a global brand refresh project with the Group. We’ve always been committed to our brand being represented consistently across the countries in which we operate, so this is about us coming together as a global marketing organisation and dening who we are right now and who we want to be as the business grows. We’re now testing a couple of concepts with customers across different countries so it’s a pretty exciting time. Q: So, where do you see the biggest opportunities for Hiscox USA? A: I think it’s in our continued investment in digital. And not just in partnerships, but direct-to-consumer and in the retail trade, because brokers are going to want more tools and more technology to drive efciency across their channel. We’ve seen some of that, but it’s not over yet. I love where we stand in our digital evolution. We know that we need to be great on the digital side, but we also know that our business is based on relationships. A broker wants to be sure that there’s an underwriter or a relationship manager on the other end of the phone when they need them. Right now, most carriers are really good at the relationship side, but they’re not really developed on the digital side. Or you have insurtechs who are really great at digital, but miss the mark when it comes to building those relationships in the retail traded channel. We want to make sure that whoever you are, we’ve provided a path to meet your needs and that’s something that makes Hiscox unique in the US market. Q: Outside of work, what gives you energy? A: My family, for sure. It’s a simple thing. I have a 14-year-old son, and watching him grow up, watching him embrace life and be much braver than I ever was at 14 – that is my greatest source of energy and happiness. When I think about building a brand, it’s not really about advertising. It’s not about having a pretty logo. Instead, it’s about every touchpoint that drives an emotional benet.” For a marketer, insurance may not seem like the sexiest sector, but I love industries where marketing isn’t just about selling a pretty product. It’s about a product that can make a real difference in people’s lives.” Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 72 Hiscox Ltd Report and Accounts 2022 Board of Directors Non Executive Chairman Robert Childs (Aged 71) Appointed Chairman: February 2013 Appointed to the Board: September 2006 Relevant skills, experience and contribution s Extensive knowledge of Hiscox, having worked for the Group for over 30 years. s Signicant expertise in insurance cycle management, having worked through unprecedented large loss events such as 9/11 and Hurricanes Katrina, Rita and Wilma. Robert joined Hiscox in 1986 and has held a number of senior roles across the Group, including Active Underwriter for Syndicate 33 and Group Chief Underwriting Ofcer, before becoming Non Executive Chairman in February 2013. Robert is also Chair of the Nominations and Governance Committee, the Investment Committee, and the Hiscox Syndicates Limited Board. He joined the Council of Lloyd’s in 2012 and served as Deputy Chairman of Lloyd’s from 2017 to 2020. External board appointments None. Executive Director Aki Hussain (Aged 50) Group Chief Executive Ofcer Appointed to the Board: September 2016 Relevant skills, experience and contribution s Considerable experience of providing strategic, nancial and commercial management and in-depth knowledge of the regulatory and compliance environment. s Signicant experience of driving business change. Aki joined Hiscox in 2016 as Group Chief Financial Ofcer and became Group Chief Executive Ofcer in 2022. Aki also sits on the Board of a number of Hiscox subsidiary companies. Prior to Hiscox, Aki held a number of senior roles across a range of sectors, including Chief Financial Ofcer of Prudential’s UK and Europe business, and Finance Director for Lloyds Banking Group’s consumer bank division. Aki is a Chartered Accountant, having trained with KPMG. External board appointments Visa Europe Limited. Executive Director Joanne Musselle (Aged 52) Group Chief Underwriting Ofcer Appointed to the Board: March 2020 Relevant skills, experience and contribution s Considerable underwriting expertise, including experience of managing underwriting portfolios in our key markets. s Signicant knowledge of Hiscox, particularly Hiscox Retail, having worked for the Group for 20 years. Joanne joined Hiscox in 2002 and has held a number of roles across the Group, including Head of UK Claims, Chief Underwriting Ofcer for Hiscox UK & Ireland, and Chief Underwriting Ofcer for Hiscox Retail. Joanne also sits on the Board of a number of Hiscox subsidiary companies. Prior to Hiscox, Joanne spent almost ten years working in a variety of actuarial, pricing and reserving roles at Axa and Aviva in both the UK and Asian markets. External board appointments Realty Insurances Ltd. Senior Independent Director Colin Keogh (Aged 69) Appointed to the Board: November 2015 Relevant skills, experience and contribution s Valuable nancial services experience. s Signicant knowledge of how to run an international nancial business. Colin has spent his career in nancial services, principally at Close Brothers Group plc where he worked for 24 years and served as CEO for seven years until 2009. Colin is Chair of the Hiscox Insurance Company Limited Board and also of the Remuneration Committee. External board appointments Ninety One Plc; Ninety One Ltd. Independent Non Executive Director Donna DeMaio (Aged 64) Appointed to the Board: November 2021 Relevant skills, experience and contribution s Extensive nancial services experience, particularly in the USA. s Proven expertise in overseeing global auditing activities. Donna has over 35 years’ nancial services experience, gained across banking and insurance. She was AIG’s General Insurance Global Chief Operating Ofcer and also served as their Global Chief Auditor. Donna was Chief Executive and Chair of the Board at United Guaranty, CEO and Chair of the Board at MetLife Bank and was a PwC Financial Services Partner. Donna serves on the board of Hiscox Insurance Company Inc. as a Non Executive Director and is Chair of the Audit Committee. External board appointments Azure; State Street Corporation. Executive Director Paul Cooper (Aged 50) Group Chief Financial Ofcer Appointed to the Board: May 2022 Relevant skills, experience and contribution s Considerable experience of nancial and commercial management within a complex regulatory and compliance environment. s Qualied Chartered Accountant, with signicant experience of both the retail and Lloyd’s insurance markets. Paul joined Hiscox in 2022 as Group Chief Financial Ofcer. With over 25 years of nancial services experience, Paul has held a number of senior roles, including most recently Interim Group Chief Financial Ofcer at M&G Plc and Chief Financial Ofcer for The Prudential Assurance Company. Paul is a qualied Chartered Accountant, having trained with PwC, and sits on the board of a number of Hiscox subsidiary companies. External board appointments Association of British Insurers. 73Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Board of Directors Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Independent Non Executive Director Michael Goodwin (Aged 64) Appointed to the Board: November 2017 Relevant skills, experience and contribution s Signicant knowledge of the Asian insurance market. s Deep understanding of risk management as a trained actuary. Michael has over 25 years’ experience in the insurance industry, having worked in Australia and the Asia Pacic region for QBE Insurance Group for over 20 years. Michael started his career as an actuary, is a Fellow of the Institute of Actuaries of Australia and served as Vice President of the General Insurance Association of Singapore between 2006 and 2012. Michael serves on the DirectAsia Board as a Non Executive Director. External board appointments Partner Reinsurance Asia Pte Ltd; Steadfast Distribution Services Pte Ltd; NCI Brokers (Asia) Pte Ltd; Galaxy Insurance Consultants Pte Ltd; Enya-Lea Pte Ltd; Werombi Pte Ltd. Independent Non Executive Director Thomas Huerlimann (Aged 59) Appointed to the Board: November 2017 Relevant skills, experience and contribution s Considerable experience of leading a global business. s Extensive knowledge of the European insurance market. Thomas has 30 years’ experience in banking, reinsurance and insurance. He was CEO Global Corporate at Zurich Insurance Group, a $9 billion business working in over 200 countries. Prior to that, he held senior positions at Swiss Re Group and National Westminster Bank. Thomas serves on the Hiscox SA Board as a Non Executive Director. External board appointments Leadway Assurance Ltd, Nigeria. Independent Non Executive Director Anne MacDonald (Aged 67) Appointed to the Board: May 2015 Relevant skills, experience and contribution s Extensive marketing expertise, particularly in the USA. s Sizeable experience in developing well-known global brands. Anne has served as Chief Marketing Ofcer at four Fortune 100 companies, and been in charge of some of the most recognised brands in the world, including Citigroup, Travelers, Macys and Pizza Hut. Anne serves as the Employee Liaison for Hiscox. External board appointments Boot Barn Holdings, Inc.; IGNITE National; Visiting Nurse & Hospice of Litcheld County. Independent Non Executive Director Constantinos Miranthis (Aged 59) Appointed to the Board: November 2017 Relevant skills, experience and contribution s Deep understanding of Bermuda’s (re)insurance industry. s Senior leadership experience in the reinsurance sector. Costas served as President and CEO of PartnerRe Ltd, one of the world’s leading reinsurers, until 2015 and prior to that was a Principal of Tillinghast-Towers Perrin in London, where he led its European non-life practice. He is a Fellow of the UK Institute and Faculty of Actuaries and a resident of Bermuda. Costas serves on the Hiscox Insurance Company (Bermuda) Limited Board as a Non Executive Director. External board appointments Argus Group Holdings Limited; Pacic Life Re; Gatland Holdings Jersey Limited. Independent Non Executive Director Lynn Pike (Aged 66) Appointed to the Board: May 2015 Relevant skills, experience and contribution s Strong background in the US nancial services sector. s Signicant knowledge of providing commercial solutions for small businesses, particularly in the USA. Lynn worked in the US banking industry for nearly four decades, most recently as President of Capital One Bank. Before that, she was President of Bank of America’s small business banking division, a multi-billion Dollar business with 110,000 clients and over 2,000 employees. Lynn serves on the Hiscox Insurance Company Inc. Board as a Non Executive Director and is Chair of the Risk Committee. External board appointments American Express Company (NYSE: AXP); American Express National Bank; Bankwork$ Advisory; California State University Channel Islands Foundation. Chair of Committee is highlighted in solid. Group General Counsel and Company Secretary Marc Wetherhill (Aged 50) Marc has signicant legal and governance experience, and is the Principal Representative to the Bermuda Monetary Authority for the Hiscox Group. He previously served as Chief Legal Counsel and Chief Compliance Ofcer at PartnerRe Ltd, having trained as a solicitor in London, and is a member of the Bermuda Bar. Member of the Audit Committee Member of the Nominations and Governance Committee Member of the Remuneration Committee Member of the Risk Committee Member of the Investment Committee Chapter 3 72 Governance Board of Directors Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 74 Hiscox Ltd Report and Accounts 2022 Departures and appointments Executive appointments Paul Cooper (effective 9 May 2022) Non Executive appointments None. Executive retirements None. Non Executive retirements Caroline Foulger (effective 12 May 2022) Director duties As a company incorporated under the laws of Bermuda, Hiscox complies with Bermuda Company Law and as such the UK Companies Act 2006 and associated reporting regulations do not apply. Although there is no prescription of statutory duties in Bermuda, Directors are bound by duciary duties to the Company and statutory duties of skill and care. This includes exercising care, diligence, and skill that a reasonably prudent person would be expected to exercise in a comparable circumstance. The Directors act in a way that they consider in good faith would be most likely to promote the success of the company for the benet of its members as a whole. Retired Non Executive Director Independent Non Executive Director Caroline Foulger (Aged 62) Appointed to the Board: January 2013 A resident of Bermuda, Caroline led PwC’s insurance and reinsurance practice in Bermuda until her retirement in 2012. With a strong background in accounting, she is a Fellow of the Institute of Chartered Accountants in England and Wales, a member of the Institute of Chartered Accountants of Bermuda and a member of the Institute of Directors. Caroline stepped down from the Hiscox Ltd Board at the 2022 AGM, following the conclusion of her nine-year term with the Company. 75Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Board statistics Gender Female 4 Male 7 Age 46-55 3 56-65 4 66-75 4 Location USA 3 Bermuda 1 Europe 6 Asia 1 Tenure 0-3 years 3 3-6 years 4 6-8 years 3 8+ years 1 Board statistics Board diversity at 8 March 2023 Nationality British 5 Bermudian 1 American 3 Swiss 1 Australian 1 * Includes those Directors who hold a Permanent Residency Certicate. Read more about gender and ethnic diversity at Hiscox. 59 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 76 Hiscox Ltd Report and Accounts 2022 Paul Cooper Group Chief Financial Ofcer Joined Hiscox: May 2022 Relevant skills, experience and contribution s Considerable expertise of nancial and commercial management within a complex regulatory and compliance environment. s Qualied Chartered Accountant, with signicant experience of both the retail and Lloyd’s insurance markets. Paul joined Hiscox in 2022 as Group Chief Financial Ofcer to lead our team of 400 nance experts around the world and ensure robust nancial systems and continued capital efciency. With over 25 years of nancial services experience, Paul has held a number of senior roles, including most recently Interim Group Chief Financial Ofcer at M&G Plc and Chief Financial Ofcer for The Prudential Assurance Company. Paul is a qualied Chartered Accountant, having trained with PwC. Group Executive Committee Robert Dietrich Chief Executive Ofcer, Hiscox Europe Joined Hiscox: June 1997 Relevant skills, experience and contribution s In-depth knowledge of the European insurance market. s Signicant experience of bringing niche insurance products to market. Robert served as Managing Director for Hiscox Germany for many years, driving disciplined expansion and building it into the agship European business it is today. In 2021, he took on wider responsibility for Hiscox Europe, whose operations span eight countries, overseeing critical cross-country systems transformation and redening its long-term vision. Aki Hussain Group Chief Executive Ofcer Joined Hiscox: September 2016 Relevant skills, experience and contribution s Considerable experience of providing strategic, nancial and commercial management and in-depth knowledge of the regulatory and compliance environment. s Signicant experience of driving business change. Aki joined Hiscox in 2016 as Group Chief Financial Ofcer and became Group Chief Executive Ofcer in 2022. As such, Aki leads the Group Executive Committee in realising the strategy, delivering the business plan, and driving the Company through its next phase of growth. Prior to Hiscox, Aki held a number of senior roles across a range of sectors, including Chief Financial Ofcer of Prudential’s UK and Europe business, and Finance Director for Lloyds Banking Group’s consumer bank division. Aki is a Chartered Accountant, having trained with KPMG. Kevin Kerridge Chief Executive Ofcer, Hiscox USA Joined Hiscox: December 1996 Relevant skills, experience and contribution s Signicant expertise in, and at the forefront of, how digital is reshaping our industry landscape. s Multi-market, ground-up experience of building omni-channel retail businesses. Kevin has held a number of strategic planning, leadership and operational roles across the Group and was an early pioneer of our eCommerce approach, having set up and run our UK Direct business before relocating to establish our digital operations in the USA. He has led Hiscox USA since 2021, which now spans nine ofces and over 500 employees, overseeing product and service innovations and a programme of technology re-platforming that can support our signicant growth ambitions in the region. Kate Markham Chief Executive Ofcer, Hiscox London Market Joined Hiscox: June 2012 Relevant skills, experience and contribution s Strong experience of building customer-focused businesses. s Track record of establishing operational and digital infrastructures that support protable growth. Kate originally joined Hiscox to run our UK Direct business, and was promoted to Chief Executive Ofcer of Hiscox London Market in 2017. She leads our team of 300 London Market underwriters, analysts and support functions in the UK, Guernsey and the USA. In addition, Kate is the Group’s Executive Sponsor for diversity and inclusion. Hanna Kam Group Chief Risk Ofcer Joined Hiscox: February 2015 Relevant skills, experience and contribution s Qualied actuary with in-depth enterprise risk management and insurance expertise. s International property and casualty insurance industry experience gained within corporates and consultancies across the UK and Australia. Hanna leads our global team of risk and compliance experts, located in our key geographies and jurisdictions. She has Group-wide responsibility for Hiscox’s enterprise risk management and regulatory compliance, and manages our relationships with regulators. 77Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Group Executive Committee Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Joanne Musselle Group Chief Underwriting Ofcer Joined Hiscox: April 2002 Relevant skills, experience and contribution s Considerable underwriting expertise, including experience of managing underwriting portfolios in our key markets. s Signicant knowledge of Hiscox, particularly Hiscox Retail, having worked for the Group for 19 years. Joanne joined Hiscox in 2002 and has held a number of roles across the Group, including Head of UK Claims, Chief Underwriting Ofcer for Hiscox UK & Ireland, and Chief Underwriting Ofcer for Hiscox Retail. Joanne also sits on the Board of a number of Hiscox subsidiary companies. Prior to Hiscox, Joanne spent almost ten years working in a variety of actuarial, pricing and reserving roles at Axa and Aviva in both the UK and Asian markets. Stéphane Flaquet Group Chief Operations and Technology Ofcer Joined Hiscox: March 2010 Relevant skills, experience and contribution s Strong nancial services background. s Sizable insurance industry experience gained within a range of European territories. Stéphane originally joined Hiscox as Chief Operating Ofcer for Europe, and has since held a number of other senior roles including Group Chief Information Ofcer, Chief Executive Ofcer of Hiscox Europe, Chief Transformation Ofcer and Interim Chief Executive Ofcer for Hiscox UK. In his new role, created during 2022, he oversees a number of critical Group functions including claims, technology, change, property services, procurement and marketing to ensure the continued effective and efcient delivery of core services while also driving process maturity and digital transformation. Nicola Grant Group Chief Human Resources Ofcer Joined Hiscox: September 2022 Relevant skills, experience and contribution s Deep expertise in developing and implementing HR strategies across multiple geographies. s Signicant experience of global performance and reward management, robust talent and succession planning and HR transformation. Nicola joined Hiscox in 2022 from ING Group where she held a number of senior HR positions. She leads our team of 95 HR professionals around the world and drives the Group’s people strategy as we focus on attracting, retaining and developing great people to support the next phase of the Group’s growth. This includes oversight of our HR policies and procedures, employee rewards and benets, recruitment, learning and development, and our approach to remuneration including executive compensation. Kathleen Reardon Chief Executive Ofcer, Hiscox Re & ILS Joined Hiscox: January 2021 Relevant skills, experience and contribution s Extensive experience of building reinsurance businesses throughout the cycle. s In-depth knowledge of the Bermuda reinsurance market. Kathleen leads our reinsurance and ILS business, which operates in London and Bermuda. She is responsible for ensuring the 110-strong team of underwriting, analytics and asset manager experts take advantage of changing market conditions and seize opportunities as they present themselves, as we continue to build both specialist reinsurance capability and our position as an expert alternative capital manager in the ILS space. Jon Dye Chief Executive Ofcer, Hiscox UK Joined Hiscox: September 2022 Relevant skills, experience and contribution s In-depth knowledge of the UK insurance market. s Track record of building sustainable, protable retail insurance businesses. Jon joined Hiscox in 2022 from Allianz UK, where he was Chief Executive Ofcer. He leads our UK retail insurance business, which spans eight ofces and over 800 employees and oversees the development of our established broker business, as well as our partnerships division and direct-to-consumer offerings. Jon is responsible for building on our long-term broker relationships, distinguished brand and deep expertise in underwriting and digital distribution with new capabilities as we continue to drive scale. 78 Hiscox Ltd Report and Accounts 2022 Q& A: with Jon Dye Chief Executive Ofcer, Hiscox UK Going places Hiscox UK is a well-established retail brand with a strong culture and considerable expertise, and its opportunities for growth are plentiful. > 79Hiscox Ltd Report and Accounts 2022 80 Hiscox Ltd Report and Accounts 2022 Q: You’ve had a long career in the insurance industry. What was it that drew you to it initially? A: I’m a law graduate, but I was always pretty certain that I didn’t want to join the legal profession. One of my lecturers said: “If you’re interested in the law and you want to change things, don’t be a lawyer, because their role is to follow their clients’ instructions. What you need to do is work for one of the compensators”. That means basically the insurance industry and the government. You hear lots of senior people say: “I fell into insurance. It was an accident”. I didn’t fall into insurance. I chose to come to insurance because I thought it was a fascinating and important business, which it is. Q: As well as several Chief Executive Ofcer roles, you’ve also had a recent stint as Chair of the Association of British Insurers (ABI). What did you take from that experience? A: I took a huge amount from that role and it was all in the timing. I was appointed in the summer of 2019, when none of us knew what was just around the corner. Covid was one of our industry’s biggest challenges for lots of reasons, and being the ABI Chair as the industry faced those challenges was such a valuable experience. Everybody had different views of thesameproblem and we really did have to work together to navigate through it. Q: What was your impression of Hiscox from the outside? A: My impression was that it had managed to build a clearly differentiated position in the market, which is a very difcult thing to do in insurance. There’s no IP in your product, because it’s there on sale, for all to see. To differentiate yourself is really quite hard, but I think Hiscox has done that spectacularly well. Good people, clever products, fantastic claims service – that’s what I perceived from the outside and that is exactly how it is. The culture runs through Hiscox in a way that is genuinely tangible. Every business says it’s customer-centric, every business says it’s entrepreneurial, but living up to that can be quite hard. If you haven’t got that culture, creating it is really difcult. And if you have got it, wow – that’s a great advantage! Q: What attracted you to this particular role? A: It’s an opportunity to grow not just the business, but also my own skills and experiences. We have an energetic new Group Chief Executive Ofcer who has big ambitions for us, who wants to see the UK retail operation move forward and is prepared to put money into that in terms of brand investment, change investment and broad support for what we’re trying to do. There’s no issue in terms of headroom. Are we banging our head on the maximum that you can achieve in terms of market share in key products? No. It’s all in our gift. That’s thegreat attraction. Through the channels we’re already working in, we can do things better and bigger than we do today. Q: Presumably, your relationship with brokers will be vital to that growth. How is that relationship changing as technology evolves? A: Technology is important. A lot of our change budget is pointed at digital initiatives with brokers. Brokers want us to be easy to deal with, and for smaller, more straightforward risks, that’s got to be digital. I think we’ve got a real opportunity here to steal a bit of a march on the market and move ourselves into a leading position if we invest intelligently. We’re on a journey there and I think quite an exciting one. But in other ways, working with brokers is no different to how it was in January 1989, when I started. People trade with people they know and trust. And that works all the way up and down the business. It’s a partnership and our success depends on our ability to build and leverage those relationships. One of the big advantages at Hiscox is that we’ve got a very at structure. Brokers can easily get to the decision-makers who are executing on the strategies that we’ve laid down. We’re actually looking to devolve even more decision-making to frontline specialists, allowing them to deliver at pace and in this market that’s quite unusual. Q: What do you think your priorities will be in the coming year? A: We’re known in the market for our strong underwriting talent and we’ll continue to strengthen and build this Jon Dye joined Hiscox in September 2022 after working in a number of senior roles within the insurance industry, most recently as Chief Executive Ofcer of Allianz UK. He also served as Chair of the ABI between 2019 and 2021. In his new post, he is responsible for leading the next phase of growth for Hiscox’s agship UK retail business. Q& A: with Jon Dye Chief Executive Ofcer, Hiscox UK 81Hiscox Ltd Report and Accounts 2022 core capability. The launch of our new Hiscox Underwriting Academy is going to be important as it will enhance our ability to grow and train our own talent. We’ll continue to recruit market experts where appropriate, particularly those with specialist expertise in protable growthsegments. We’ll also be investing in technology – that’s really important. As well as building our digital trading capability, we also need to simplify and digitise our own processes and automate simple tasks. And we’re investing in technology to improve the customer journey – we need to ensure our people have all the tools they need to exceed customer expectations. Q: How important is it to have a high-performing claims service? A: I spent the rst 18 years of my career working in claims, and for me it’s the moment of truth in our industry. People buy a promise, and they only know if it was a good purchase or a bad purchase when they need to make a claim. Seeing customers as people rather than numbers is absolutely vital and it’s something that Hiscox is famously brilliant at. Our claims service is genuinely a major differentiator – we continue to deliver a superb service, with really strong customer satisfaction. Q: What have you seen so far at Hiscox that makes you optimistic about the future? A: I think the fundamentals of the business are completely solid. The unique culture, the differentiated brand, the great people, the clever products, that’s all there. It’s actually been quite helpful to have someone come in from the outside and point out some of the things that we’re really good at, because there are lots and lots of them. So that’s what makes me most optimistic. The fundamentals of this business offer a brilliant foundation on which we can build a bigger and better business, and that’s what I intend to do. Q: Outside of work, what gives you energy? A: I play squash. I whack a little rubber ball around a room and burn a lot of energy in a short space of time. And it’s great. Hiscox is actually very good at encouraging people to take a break, do some exercise or just get out in the fresh air, so when I do get the opportunity to have a lunchtime game I nd that I come back to work feeling revived and ready to go again. The launch of our new Hiscox Underwriting Academy is going to be important as it will enhance our ability to grow and train our own talent. We’ll continue to recruit market experts where appropriate, particularly those with specialist expertise in protable growth segments.” We have an energetic new Group Chief Executive Ofcer who has big ambitions for us, who wants to see the UK retail operation move forward and is prepared to put money into that in terms of brand investment, change investment and broad support for what we’re trying to do. There’s no issue in terms of headroom.” Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 82 Hiscox Ltd Report and Accounts 2022 Chairman’s letter to shareholders Dear Shareholder 2022 has been another year of focus when it comes to ensuring we have robust governance arrangements that are equipped to manage not only the risks we face but also the opportunities. The corporate governance report that follows will cover the detail of what this encompasses at Hiscox, but below are some key points from the year. Board changes Caroline Foulger stepped down from the Board in May, following the conclusion of her nine-year term. Pleasingly, we have experienced a smooth transition from Caroline to Donna DeMaio, who not only serves as an Independent Non Executive Director on the Board but also as Audit Committee Chair. I would like to thank Caroline for her counsel and constructive challenge over the years, which I have personally valued immensely and which the business has signicantly benetted from. In addition, Paul Cooper joined the Board as well as the Group Executive Committee in May, following his appointment as the Group’s Chief Financial Ofcer. Paul has over 25years of nancial services experience, including across both the retail and Lloyd’s insurance markets, and joined with strong knowledge of the Group – having served as Finance Director for Hiscox UK and Europe from 2006 to 2011 during a key phase of growth. We are benetting immensely from his experience and insights. As we announced with our 2022 results, I will be stepping down as Chairman during 2023 following 37 years of service to the Group, including ten years as Chairman, and the Board has commenced the search for my successor. An update on this search and on the succession process will be provided to the market in due course. Embedding the new Group Executive Committee During his rst year as Group Chief Executive Ofcer, Aki has established a Group Executive Committee with a combination of business unit and functional expertise, institutional knowledge and fresh thinking. This team of our most senior leaders has worked collaboratively and effectively over the course of the year to deliver strong progress against our 2022 business priorities, particularly when it comes to building connected teams with shared values and mindset, which is reected in our best employee engagement scores for ten years (see page 3). Listening to our people We are now in the fourth year of our Employee Engagement Network, led by Independent Non Executive Director Anne MacDonald in her capacity as Employee Liaison. This network comprises a representative group of colleagues, with diversity of geography, business area, age, race and tenure, and meets twice yearly, with anonymised insights reported back to the Board. These are rich discussions, which in 2022 have included rewards and benets, hybrid working, ESG, feedback for Aki in his new role, and what our people want to see from new Group Executive Committee members. As a result, the views of our people have constructively helped to shape Board discussions, for example around employee engagement as we review and rene our employee proposition, and our approach to hybrid working. Pragmatism in ESG The accountability and oversight structures we have established for ESG continue to drive healthy debate on our role in the transition to a net-zero economy (see page 60). We take a pragmatic approach to ESG, including climate-related issues, which can be seen not only in the progress we are making to reduce our exposure to some of the worst carbon emitters as we adapt to our ESG exclusions policy, but also in our work with clients to ensure an orderly transition. We also recognise the importance of comparable disclosures, which is why we continue to contribute to a range of independent indices, and this year we were particularly pleased to see our MSCI ESG rating upgraded from an A to an AA. Our second year of TCFD disclosure, in line with the FCA requirements, can be found on pages 60 to 67. I trust that the information set out in this report will give you a strong understanding of our corporate governance arrangements and assurance that Hiscox continues to be focused on the importance of maintaining a robust corporate governance framework. Robert Childs Chairman 83Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Corporate governance Corporate governance framework The corporate governance framework throughout Hiscox supports the delivery of our values, culture, strategy and business objectives. The Board’s formal corporate governance framework includes the Board, the Hiscox Group subsidiaries and the Executive internal governance structures, which together ensure the governance requirements for the Group are robust and t for purpose. As a company listed on the London Stock Exchange, the UK Corporate Governance Code (the Code) is applicable to Hiscox, and an overview of the Company’s compliance with the Code is detailed on pages 88 to 93. The Board has a formal schedule of matters reserved for the Board’s determination that covers areas including: setting the Group’s purpose and strategic vision; monitoring performance of the delivery of the strategy; approving major investments, acquisitions and divestments; risk oversight and setting the Group’s risk appetite; and reviewing the Group’s governance. The Group governance manual (the Manual) details the wider corporate governance framework including the overall legal entity structures and relationship with the business units, the division of responsibilities between Group and principal subsidiary boards, Board process and procedures for issues such as Non Executive Director appointments, diversity requirements and Board evaluations, and the principles to be applied to the wider subsidiary management. The Manual is approved by the Board and regularly reviewed. The Company also benets from a strong governance framework at a subsidiary level. The Manual and the supporting subsidiary governance manuals ensure that the underlying processes throughout the subsidiary boards follow consistent and effective governance practices. The division of responsibility between the Board and the boards of the Group’s principal subsidiaries is understood throughout the Group and is visually represented in the Hiscox Group governance model (available at hiscoxgroup.com/ investors/corporate-governance). The model shows the relationship between the Board exercising strategic direction and oversight of the Hiscox Group, and the subsidiary boards’ delivery of their respective entity’s responsibilities. This is further detailed in explicit terms of reference and governance manuals for the principal subsidiaries – ensuring alignment to the overall Group approach to values, purpose, culture of risk awareness, ethical behaviour and Group controls. Informal interaction, information ows and collaboration between Group and the principal subsidiaries are also delivered by Board Non Executive and Executive Director representation on the boards of the principal insurance carrier entities. The Executive’s internal governance structures support decision-making at the Executive level between the Group Executive Committee, the business units and the functional departments. Membership of the Group Executive Committee was refreshed in January 2022 following a review of existing leadership structures by the incoming Group Chief Executive Ofcer, and the resulting Group Executive Committee members are detailed on pages 76 to 77. Supporting policies and processes The corporate governance framework complements the Company’s internal controls framework and its supporting framework of policies and processes. Key policies for the Group are published online and available to view at hiscoxgroup.com/about-hiscox/ group-policies-and-disclosures. The Board is satised that the internal control and risk management systems relating to the nancial reporting process are strong, with the Audit Committee and the Risk Committee forming the central points of review and challenge. Further detail can be found in the Audit Committee report on pages 99 to 101 and in the risk management section on pages 44 to 47. In addition, the Board and the Audit Committee – whose Chair also serves as the Group’s whistleblowing champion – have oversight of whistleblowing matters and receive reports arising from its operation. The Company’s whistleblowing policy is designed to ensure that the workforce feel empowered to raise concerns in condence and without fear of unfair treatment. The structures and processes in place allow for the proportionate and independent investigation of any such matters, and for appropriate follow-up action to be taken where necessary. Board composition The Board has responsibility for the overall leadership of the Group and its culture. The operations of the Board are underpinned by the collective experience of the Directors and the diverse skills which they bring. The Board comprises the Non Executive Chairman, three Executive Directors, and seven independent Non Executive Directors including a Senior Independent Director. Chapter 3 72 Governance Corporate governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 84 Hiscox Ltd Report and Accounts 2022 Notable changes in the reporting period include the appointment of Paul Cooper as Group Chief Financial Ofcer, effective 9 May 2022, and Donna DeMaio’s appointment as Audit Committee Chair, following the retirement of Caroline Foulger at the AGM in 2022, after the conclusion of her nine-year term with the Company. Biographical details for each member ofthe Board are provided on pages 72 to 73. In accordance with the Company’s Bye-laws and the Code, all Directors will seek appointment or re-appointment (as applicable) at the 2023 Annual General Meeting. No issues have arisen that would prevent the Chairman from recommending the re-appointment of any individual Director. In addition, the Senior Independent Director has reviewed the position of the Chairman with the Non Executive Directors, and recommends the re-appointment of Robert Childs, conrming that the Chairman continues to show the independence of character and judgement necessary to chair the Board effectively. This will be the last time Robert will seek reappointment, having announced with the Group’s 2022 results that he will step down as Chairman during 2023 following 37 years of service to the Group, including ten years as Chairman. The search for a successor is underway and an update will be provided to the market in due course. The Board is satised that it has the appropriate balance of skills, experience, independence, and knowledge of the Company to enable it to discharge its duties and responsibilities effectively, and that no individual or group dominates the Board’s decision-making. Additional details on Board composition and succession planning can be found in the Nominations and Governance Committee report on pages 94 to 98. Board independence and Director duties The Nominations and Governance Committee reviews the independence of each Non Executive Director, taking into account, among other things, the circumstances set out in the Code that are likely to impair, or could appear to impair, their independence. The Committee remains of the view that the most important factor is the extent to which they are independent of mind. Each Director has undertaken to allocate sufcient time to the Group in order to discharge their responsibilities effectively. Each Non Executive Director’s letter of appointment outlines the commitments expected of them throughout the year and this is further detailed in the Manual. Executive Directors are prohibited from taking more than one additional non executive directorship in a FTSE 100 company. Each year, as part of the Director review process, the Directors are required to provide a complete list of all third-party relationships that they maintain. This is analysed to determine if there is any actual or potential conict of interest and that appropriate time continues to be available to devote to the Company. The Nominations and Governance Committee reviews the ndings and determines if there is any conict of interest. The Committee determined that there were no relationships which could cause an actual or potential conict. Additionally, there were no concerns regarding overboarding and all Directors had adequate time available to carry out their duties. Where Directors accepted additional Board positions during the year, these were reviewed as part of our corporate governance processes and were not deemed to be signicant to the extent that they would overburden that Director’s time. Approval occurs prior to a Director undertaking additional external appointments. Onboarding and Board training On joining the Board, all Non Executive Directors take part in a full, formal induction programme which is tailored to their specic requirements. More information on this can be found in the Nominations and Governance Committee report on pages 94 to 98. The Board also has an ongoing training programme with regular items on topical issues. In 2022, this included, among other things: sessions on ESG horizon scanning; the impact of IFRS 17; strategic planning; redening our employment proposition; workforce engagement; information security strategy; and control environment training. Items for training are identied in the Board, Committee and Director reviews, as well as through specic requirements and individual requests, and can be delivered via the frequent programme of Board informational sessions. Board structure and decision-making The Board operates within an established structure which ensures clear responsibilities at Board level, transparent, well-informed and balanced decision-making, and appropriate onward delegations to effectively deliver the Company’s purpose, values and strategy. The Board has delegated a number of its responsibilities to its Audit, Nominations 85Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Corporate governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose and Governance, Remuneration and Risk Committees. Each Board Committee operates within established written terms of reference and each committee Chair reports directly to the Board. The formal schedule of matters reserved for Board decision and the Committee terms of reference were reviewed in late 2022 as part of the annual review of terms of reference, and copies of each can be found at hiscoxgroup.com/investors/ corporate-governance. To ensure that the Board operates efciently, the role of the Chairman, Senior Independent Director and Chief Executive are distinct to demonstrate the segregation of responsibilities. Board cycle The Board receives appropriate and timely information to enable Directors to review business strategy, trading performance, business risks and opportunities. Executive Directors and senior management from the business are invited to present on key items, allowing the Board the opportunity to debate and challenge initiatives and proposals directly. The Board agenda is set by the Chairman following discussion with the Group Chief Executive Ofcer and Company Secretary, and taking into consideration feedback from the individual Directors. Board agendas focus on strategically important issues, key regulatory items and regular reports from key business areas. Board papers are circulated in advance of each meeting to ensure Directors have appropriate time to review them, and to seek clarication where necessary. The management reports follow a short standard format which aids discussion and understanding. The quality of Board papers is kept under regular review. At each meeting, the Board receives an update from the Committee Chairs to keep them abreast of the items discussed, the outcomes agreed, and to summarise recommendations for Board approval from the Committees. The scheduled meetings follow an agreed format; agendas are developed from the Board’s annual plan of business, with exibility built in to ensure the agendas can accommodate relevant upcoming issues. Each quarterly cycle typically covers a series of decisions, discussions and regulatory items either at the Board, during Committee discussions, or during informal informational sessions, depending on the nature of the matter. Items for discussion may be identied from actions from previous meetings, issues escalated from management, items requested either formally or informally by Non Executive Directors, ongoing regulatory topics throughout the Group, and horizon scanning including review of the competitive landscape. Agendas are built to ensure that the most appropriate method of progressing an item is utilised. The Chairman and Non Executive Directors usually meet at the start or end of each Board meeting without the Executive Directors, creating an opportunity for Non Executive Directors to raise any issues privately. Owing to this system, the Group has an effective Board which supports a culture of accountability, transparency and openness. Executive and Non Executive Directors continue to work well together as a unitary Board and debate issues freely. The Board culture is congenial; however, both Non Executive Directors and Executive Directors continually challenge each other in order to deliver our shared aim. In the context of unitary Boards, Non Executive Directors provide Executive Directors with support and guidance, not just challenge, and our Non Executive Directors are close enough to the business to do this. Board attendance in 2022 In line with the agreed meeting schedule, the Board held four comprehensive meetings in 2022 (these meetings comprise meetings of the Board and of each of the Committees of the Board). In keeping with the practices developed during the early stages of the pandemic, there were an additional seven informational calls between Board meetings. These informational calls provided an opportunity to ensure the Board was kept informed of any business developments and allowed the Directors to monitor exposures, emerging issues and opportunities. The Company’s Bye-laws prohibit any Director who is in the UK or the USA from counting towards the quorum necessary for the transaction of business at a Board meeting. This restricts the ability of the Company’s Directors based in the UK or USA to participate in Board meetings by telephone or other electronic means. All Directors were able to full their duciary responsibilities during 2022 and attended all Board and Committee meetings that they were eligible to attend (that is, those Board and Committee meetings that they were not precluded from attending as a result of the Company’s Bye-laws). With respect to the four comprehensive Board meetings in 2022, the Directors’ attendance (and the number of meetings that they were eligible to attend) was as follows: Robert Childs, Michael Goodwin, Thomas Huerlimann, Colin Keogh, Anne MacDonald, Costas Chapter 3 72 Governance Corporate governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 86 Hiscox Ltd Report and Accounts 2022 Miranthis, Lynn Pike, Joanne Musselle, Aki Hussain (4/4); Paul Cooper (3/3); and Donna DeMaio (2/3). In November 2022, Donna DeMaio was involved in a medical emergency which prevented her from attending the November Board meeting. The Deputy Chair of the Audit Committee, Thomas Huerlimann, fullled her responsibilities for the meeting. There were also four meetings of each of the Committees of the Board during 2022. All of the Company’s Independent Non Executive Directors are members of each of the Audit Committee, Nominations and Governance Committee, Remuneration Committee, Risk Committee and Investment Committee and their attendance (and the number of meetings that they were eligible to attend) was as follows: Michael Goodwin, Thomas Huerlimann, Colin Keogh, Anne MacDonald, Costas Miranthis, Lynn Pike (4/4); and Donna DeMaio (2/3, for the same reason as described above). Robert Childs is a member of the Nominations and Governance Committee, Risk Committee and Investment Committee and he attended all four of the meetings that he was eligible to attend. Aki Hussain and Joanne Musselle are members of the Investment Committee and attended all four meetings. Paul Cooper is also a member of the Investment Committee and attended the three meetings he was eligible to attend. Outside of the formal Board and Committee meetings and informational calls, Non Executive Directors have unfettered access to employees at all levels of the business, regularly liaise with management on activities aligned to their key skills, and attend appropriate management strategy and training events. They also have the opportunity to attend briengs with Group Executive Committee members and senior management, to understand key issues and conduct deep dives on specialist subjects. Board activity in 2022 Board activity in 2022 was suitably focused to ensure it covered the appropriate strategy, performance and governance items and considered the needs and concerns of our key stakeholders. This included: • strategy and business performance, including approval of the 2023 business plan, the agreement of business priorities for the year ahead, oversight of capital management measures taken (including legacy portfolio transactions and debt renancing), embedding the Group’s strategic evolution, and further optimising operational effectiveness; • culture and engagement, including reviewing the annual employee engagement survey, oversight of the employee proposition work done to date, and gaining new insights from the Employee Engagement Network facilitated by the Board’s Employee Liaison; • governance, including updates on key underwriting exposures, and approval of the updated risk limits framework; • oversight of all key risks, compliance, internal controls and governance matters, as outlined on pages 44 to 46, 94 to 98 and 99 to 101. More information on Board activities is covered as part of the annual Board evaluation process outlined on pages 97 to 98. Board engagement with stakeholders A key element of the corporate governance framework is open and transparent communication with stakeholders at all levels including Board level. As such, the Board regularly discusses stakeholder matters including shareholder matters, employee engagement, customers, and the Group’s impact on, and relationship with, wider society. The Board is kept abreast of stakeholder feedback and issues through reports from a variety of sources, including the Chairman, Group Chief Executive Ofcer, Group Chief Financial Ofcer, Employee Liaison, senior management and external consultants. This feedback loop is complemented by the regular dialogue that the Board maintains with the Group’s key stakeholders, with the support of Executives and senior management. The chair of each Committee of the Board is available for engagement with shareholders when required and an example of this during 2022, in relation to our remuneration policy review, can be found on page 132. More information on how the Board engages with key stakeholders can be found on pages 48 to 49. Board evaluation 2022 The Board encourages a culture of continuous improvement, and an important part of this is the annual review of the Board, its Committees and each Director. The Board evaluation in 2022 was internally facilitated, the details of which can be found in the Nominations and Governance Committee report on pages 94 to 98. Board remuneration The remuneration of Independent Non Executive Directors is determined by the Nominations and Governance Committee and is regularly benchmarked to ensure it reects the time commitment and responsibilities of each role; there are no performance-related elements. The Chairman’s remuneration is determined pursuant to the remuneration policy. More information on Board remuneration can be found in the remuneration section on pages 106 to 143. 87Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Corporate governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose The role of the Board The Board as a whole is collectively responsible for the success of Hiscox Ltd and the Group. Its duties are to: • set the Group’s strategic direction, purpose and values and align these with its culture; • oversee competent and prudent management of internal control, corporate governance and risk management; • determine the sufciency of capital in light of the Group’s risk prole and business plans; • approve the business plans and budgets. This structure is supported by the Group Executive Committee, Investment Committee and a number of other management committees. Certain administrative matters have been delegated to a committee comprising two Directors and the Company Secretary. Audit Committee Nominations and Governance Committee Remuneration Committee Risk Committee • Advises the Board on nancial reporting. • Oversees the relationship with internal and external audit. • Oversees internal controls including reserving and claims. The Audit Committee report can be found on pages 99 to 101. • Recommends Board appointments. • Succession planning. • Ensures an appropriate mix of skills and experience on the Board. • Promotes diversity. • Manages any potential conicts of interests. The Nominations and Governance Committee report can be found on pages 94 to 98. • Establishes remuneration policy. • Oversees alignment of rewards, incentives and culture. • Sets Chairman, Executive Director and senior management remuneration. • Oversees workforce remuneration-related policies and practices across the Group. The remuneration report can be found on pages 112 to 121. • Advises the Board on the Group’s overall risk appetite, tolerance and strategy. • Provides advice, oversight and challenge to embed and maintain a supportive risk culture throughout the Group. More information on risk management can be found on pages 8 to 11 and 44 to 47. To ensure that the Board operates efciently, each Director has distinct role responsibilities. Chairman Senior Independent Director (SID) Chief Executive Independent Non Executive Directors • Leadership of the Board. • Ensuring effective relationships exist between the Non Executive and Executive Directors. • Ensuring that the views of all stakeholders are understood and considered appropriately in Board discussions. • Overseeing the annual performance evaluation and identifying any action required. • Leading initiatives to assess the culture of the Company and ensure that the Board leads by example. • Advisor to the Chairman. • Leading the Chairman’s performance evaluation. • Serving as an intermediary to other Directors when necessary. • Being available to shareholders and other stakeholders if they have any concerns which are unable to be resolved through normal channels, or if contact through these channels is deemed inappropriate. • Proposing and delivering the strategy as set by the Board. • Facilitating an effective link between the business and the Board in support of effective communication. • Leading the Group Executive Committee, which delivers operational and nancial performance. • Representing Hiscox internally and externally to stakeholders, including shareholders, employees, government and regulators, suppliers and contractors. • Active participation in Board decision-making. • Advising on key strategic matters. • Critiquing and challenging proposals and activities, and approving plans where appropriate. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 88 Hiscox Ltd Report and Accounts 2022 Compliance with the UK Corporate Governance Code 2018 the results of which were positive. This will also be a focus again in the 2023 externally facilitated Board evaluation. A similarly positive result was found in the 2021 and 2022 Board evaluations as detailed on pages 97 to 98. The Board therefore retains complete condence in the Chair’s ability to act independently, and unanimously supports his re-election at the AGM. This will be the last time the Chair will seek reappointment, having announced with the Group’s 2022 results that he will step down as Chairman during 2023, following 37 years of service to the Group including ten years as Chairman. The search for a successor is underway and an update will be provided to the market in due course. The Company complies with all of the provisions in Section 3 (audit, risk and internal control) except for part of Provision 25. The role and functions of the Audit Committee are set out in Section 3 of the Code. This includes certain risk-related responsibilities. These risk-related responsibilities are undertaken by the separate Risk Committee at Hiscox. The composition of the Risk Committee does not comply with Provision 25 of the Code, which states that the Audit Committee should comprise Independent Non Executive Directors and that the Chair should not be a member of the Audit Committee. This is because the Chairman sits on the Risk Committee. However, the Board considers the Chairman’s expertise in underwriting and risk management remains a valuable asset and the Chairman is a valuable member of this Committee because of the insight he brings, which the Board considers to be benecial to that Committee. experience and expertise in underwriting and risk management remain a valuable asset in the performance of its functions. In 2019, following the introduction of the new provision of the Code, a more robust annual process was introduced which allows the question of the Chairman’s independence and Board tenure to be discussed in a specic session with the Non Executive Directors (without the Chairman being present). This process is led by the Senior Independent Director. The meeting took place in November 2022 and, having also considered the views of the Executive Directors, the meeting determined that the Directors continue to highly value the Chair’s skills and experience, and that he demonstrates independence, constructive challenge and engagement in the Board, as well as valuable guidance to senior management. The Board is therefore satised that the Chair continues to show the independence of character and judgement necessary to chair the Board effectively in this, his nal year as Chair. Separately, there are a number of further measures to ensure the robustness of these arrangements including: a strong Senior Independent Director in place; an annual review of independence of mind as part of the effectiveness review, and oversight of this at the Nominations and Governance Committee; the Chair is not a member of the Remuneration Committee or the Audit Committee; and a majority of Board Directors are independent Directors. A key focus of the 2020 externally facilitated Board evaluation was an assessment of the independence of the Board, the role of the Chairman and the robustness of the Non Executive Director succession plan; As a company listed on the London Stock Exchange, the UK Corporate Governance Code (the Code) is applicable to Hiscox. The Board is pleased to report that the Company has applied the principles and complied with all its provisions, except in relation to Provision 9 on Chair independence; Provision 19 on Chair tenure (as explained below) and part of Provision 25 regarding the Chairman’s membership of the Risk Committee. The corporate governance statement (pages 83 to 87), the remuneration report (pages 112 to 131) and the Directors’ report (pages 148 to 151), together with the cross references to other relevant sections of the Annual Report and Accounts, explain the main aspects of the Company’s corporate governance framework and seek to give a greater understanding as to how the Company has applied the principles and reported against the provisions of the Code. The Code itself can be found at frc.org.uk. Chair independence and tenure The Company complied with all of the provisions of Section 2 with the exception of Provision 9 and 19 regarding Chair independence and tenure respectively. As previously disclosed, the Chair, Robert Childs, was not deemed to be independent upon his appointment as Chairman in 2013. The Chairman has been in post since 2013 and as announced with the Group’s 2022 results, will step down as Chair during 2023. Prior to 2013, the Chair served as an Executive Director (Chief Underwriting Ofcer for the Group) and, as such at the time of appointment major shareholders were consulted ahead of the Chair appointment and the Board set out its reasons for his appointment. The Board continues to believe that the Chairman’s 89Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Compliance with the UK Corporate Governance Code 2018 Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Requirements Operation and practices Additional detail on provisions: Compliance 1 Section 1 of the Code: Board leadership and Company purpose A: Board’s role Code: A successful company is led by an effective and entrepreneurial board, whose role is to promote the long-term sustainable success of the company, generating value for shareholders and contributing to wider society. Hiscox: The Board is collectively responsible for the stewardship and long-term success of the Company. There is a robust decision-making process in place with constructive challenge and debate. Pages 24 to 37 demonstrate the Company’s strong performance and position. In the corporate governance overview on pages 83 to 87, we detail the governance arrangements in place which contribute to the delivery of our strategy. Provision 1: pages 44 to 47 (risk management), pages 6 to 7 (business model). Provision 2: page 86 (Board activity), pages 106 to 143 (chapter 4, remuneration). Provision 3: pages 48 to 49 (shareholder engagement). Provision 4: No AGM votes below 80%. Provision 5: pages 48 to 49 (stakeholder engagement), page 86 (Board activity). Provision 6: page 83 (corporate governance framework). Provision 7: pages 83 to 86 (Non Executive Director time, corporate governance framework). Provision 8: Group governance manual and Director appointment letters. The Company applied all of the principles and complied with the provisions of Section 1. Provision 5 refers to Section 172 of the UK Companies Act which is not applicable to Hiscox as a Bermuda- incorporated company. However, the material provisions of Section 172 of the UK Companies Act are substantively covered by the Bermuda Companies Act, which is the applicable legislation that the Company is required to comply with under Bermuda law. Compliance against Bermudian Director duties is detailed on page 74. B: Purpose and culture Code: The board should establish the company’s purpose, values and strategy, and satisfy itself that these and its culture are aligned. All directors must act with integrity, lead by example and promote the desired culture. Hiscox: Having a clear purpose and strong set of values has always been important at Hiscox as they act as a culture barometer by which the Board and wider workforce can hold each other to account (see pages 2 to 3). Procedures for regulation of Board conduct are detailed in the Group governance manual and individual appointment letters, and is overseen by the Chair of the Board. C: Resources and controls Code: The board should ensure that the necessary resources are in place for the company to meet its objectives and measure performance against them. The board should also establish a framework of prudent and effective controls, which enable risk to be assessed and managed. Hiscox: One of the key roles of the Board is to oversee the delivery of strategy and annual operating plans, holding management to account on their delivery of those plans. This is assisted by a robust internal control and risk management framework (see pages 44 to 46). The Board and its Committees have unfettered access to the resources they deem necessary to full their obligations. D: Stakeholder engagement Code: In order for the company to meet its responsibilities to shareholders and stakeholders, the board should ensure effective engagement with, and encourage participation from, these parties. Hiscox: The Board regularly considers the Group’s relationship with various stakeholder groups including shareholder matters, employee engagement, customers, and the Group’s impact on, and relationship with, wider society, examples of which can be found on pages 48 to 49. The Board continues to engage with the workforce through the pre-existing infrastructure and via the employee engagement network. This ensures Hiscox is motivating and engaging employees in an effective way. The Employee Liaison is responsible for providing a summary of ndings at Board meetings. E: Workforce engagement Code: The board should ensure that workforce policies and practices are consistent with the company’s values and support its long-term sustainable success. The workforce should be able to raise any matters of concern. Hiscox: Comprehensive and robust policies and procedures are in place. Having a supportive and inclusive culture is important to us and we track how employees feel about working at Hiscox through our annual global employee engagement survey. More information on our 2022 results can be found on page 3. The Board also engages with the workforce through its established employee engagement network, which supports the pre-existing engagement infrastructure. 90 Hiscox Ltd Report and Accounts 2022 Requirements Operation and practices Additional detail on provisions: Compliance 2 Section 2 of the Code: Division of responsibilities F: Role of the Chair Code: The chair leads the board and is responsible for its overall effectiveness in directing the company. They should demonstrate objective judgement throughout their tenure and promote a culture of openness and debate. In addition, the chair facilitates constructive board relations and the effective contribution of all non-executive directors, and ensures that directors receive accurate, timely and clear information. Hiscox: The Chair is responsible for the leadership and overall effectiveness of the Board. The Chair drives a boardroom culture which encourages openness and debate and ensures constructive relations between Executive and Non Executive Directors, see Board cycle on page 85. The Chair, with the support of the General Counsel and Company Secretary, delivers high-quality information to the Board to enable a strong basis for decision-making. Pages 83 to 86 detail the corporate governance structures in place. Provision 9: page 88 (Chair independence and tenure), page 87 (CEO and Chair separate roles). Provision 10: page 72 to 73 (Board of Directors). Provision 11: page 72 to 73 (Board composition). Provision 12: page 72 to 73 (Board composition), page 97 to 98 (Board evaluation). Provision 13: page 85 (Board cycle). Provision 14: page 87 (structure of Board decision-making), page 85 to 86 (Board attendance in 2022). Provisions 15 and 16: Group governance manual and Director appointment letters. The Company applied all of the principles and complied with the provisions of Section 2 except for Chair independence within Provision 9 (see page 88). G: Composition of the Board Code: The board should include an appropriate combination of executive and non-executive (and, in particular, independent non-executive) directors, such that no one individual or small group of individuals dominates the board’s decision-making. There should be a clear division of responsibilities between the leadership of the board and the executive leadership of the company’s business. Hiscox: There is a clear division of responsibilities between the Chair, Chief Executive Ofcer and Senior Independent Director (see page 87). No individual or small group has unfettered powers of decision. The Board has a majority of independent Directors. H: Role of Non Executive Directors Code: Non-executive directors should have sufcient time to meet their board responsibilities. They should provide constructive challenge, strategic guidance, offer specialist advice and hold management to account. Hiscox: The Group governance manual and the Directors’ letters of appointment detail the requirements for the Non Executive Directors regarding their role and time expectations. These factors are subject to ongoing review, which is overseen by the Chair of the Board, and is formally reviewed in the annual Director reviews conducted by the Nominations and Governance Committee (see page 94). The duties of the Board are detailed in our Matters reserved for the Board policy, which aligns to the requirements of this principle and includes the key role of appointing and removing Executive Directors. The Matters reserved for the Board is available in the Board terms of reference at hiscoxgroup.com/investors/ corporate-governance. I: Role of the Company Secretary Code: The board, supported by the company secretary, should ensure that it has the policies, processes, information, time and resources it needs in order to function effectively and efciently. Hiscox: The Group General Counsel and Company Secretary acts as a trusted advisor to the Board and its Committees, and ensures there are appropriate interactions between senior management and the Non Executive Directors. He is responsible for advising the Board on all governance matters and all Directors have access to him for advice. Chapter 3 72 Governance Compliance with the UK Corporate Governance Code 2018 Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 91Hiscox Ltd Report and Accounts 2022 Requirements Operation and practices Additional detail on provisions: Compliance 3 Section 3 of the Code: Composition, succession and evaluation J: Appointment to the Board and succession planning Code: Appointments to the board should be subject to a formal, rigorous and transparent procedure, and an effective succession plan should be maintained for board and senior management. Both appointments and succession plans should be based on merit and objective criteria and, within this context, should promote diversity of gender, social and ethnic backgrounds, cognitive and personal strengths. Hiscox: The Group governance manual details the commitment to a formal, rigorous and transparent procedure for appointments to the Board and effective succession planning for Board and senior management, both of which are based on merit and promote diversity. This is also detailed within the Matters reserved for the Board as part of the Board terms of reference and the terms of reference of the Nominations and Governance Committee, available at hiscoxgroup.com/investors/corporate-governance. The Board diversity and inclusion policy is detailed on pages 95 to 97. It details the parameters for appointments and succession planning, as well as oversight of Board and workforce diversity and inclusion policies and programmes. The Nominations and Governance Committee leads on the delivery of this principle on behalf of the Board as detailed on pages 94 to 98. Provision 17: pages 94 to 98 (key responsibilities and membership, Nominations and Governance Committee report). Provision 18: pages 72 to 73 (Board composition). Provision 19: See explanation above (Chair independence and tenure). Provision 20: pages 94 to 98 (talent review and Board composition and succession, Nominations and Governance Committee report). Provisions 21 and 22: page 94 to 98 (Board evaluation, Nominations and Governance Committee report). Provision 23: pages 94 to 98 (Nominations and Governance Committee report). The Company applied all of the principles and complied with the provisions of Section 3 except for Chair tenure within Provision 19 (see page 88). K: Skills, experience and knowledge of the Board Code: The board and its committees should have a combination of skills, experience and knowledge. Consideration should be given to the length of service of the board as a whole and membership regularly refreshed. Hiscox: The current composition of the Board is set out on pages 72 to 73 and is considered to be an appropriate size for the business, with the right balance of Executive and Non Executive Directors with a wide range of skills and experience that contribute to the Board’s performance. Length of service is considered as part of the succession planning process and this is delivered by the Nominations and Governance Committee on behalf of the Board as detailed on pages 94 to 98. L: Board evaluation Code: Annual evaluation of the board should consider its composition, diversity and how effectively members work together to achieve objectives. Individual evaluation should demonstrate whether each director continues to contribute effectively. Hiscox: The Board, Committee and Director evaluation process is a robust annual process which ensures that a thorough evaluation is completed each year. This internal evaluation process is supported by external evaluations, which are completed every three years, with the next external review scheduled for 2023 (see pages 97 to 98). Chapter 3 72 Governance Compliance with the UK Corporate Governance Code 2018 Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 92 Hiscox Ltd Report and Accounts 2022 Requirements Operation and practices Additional detail on provisions: Compliance 4 Section 4 of the Code: Audit, risk and internal control M: Internal and external audit Code: The board should establish formal and transparent policies and procedures to ensure the independence and effectiveness of internal and external audit functions and satisfy itself on the integrity of nancial and narrative statements. Hiscox: The Audit Committee oversees the relationships with the internal and external audit functions ensuring their independence and effectiveness. The Committee also has oversight of the relationship with the actuarial function. The three parties work together to provide assurances to the Audit Committee and Board on the integrity of the nancial statements, with external audit also providing assurances in relation to the narrative statements. The Audit Committee report for 2022 can be found on pages 99 to 101. The Directors’ responsibilities statement, going concern and viability statements are set out on pages 148 to 151. Provisions 24 and 26: pages 99 to 101 (Audit Committee report). Provision 25: Audit Committee terms of reference are available at hiscoxgroup.com/ investors/corporate- governance. Risk Committee terms of reference are also available. The Chair of the Board sits on the Risk Committee as the Board considers that this brings value to that Committee. Provisions 27, 30 and 31: pages 148 to 150 (going concern and viability statements, Directors’ report). Provisions 28, 29 and 31: pages 44 to 47 (risk management). The Company applied all of the principles and complied with the provisions of Section 4, except for part of Provision 25 as the Risk Committee membership includes the Board Chairman. N: Fair, balanced and understandable assessment Code: The board should present a fair, balanced and understandable assessment of the company’s position and prospects. Hiscox: The Board is responsible for the preparation of the Annual Report and Accounts and for stating whether it considers the Annual Report and Accounts, taken as a whole, to be fair, balanced and understandable, and provides information necessary for shareholders to assess the Company’s position, performance, business model and strategy. The Audit Committee details how this is achieved on pages 99 to 101. O: Risk management and internal control framework Code: The board should establish procedures to manage risk, oversee the internal control framework, and determine the nature and extent of the principal risks the company is willing to take in order to achieve its long-term strategic objectives. Hiscox: The Board is ultimately responsible for our risk management and internal controls, and for ensuring that the systems in place are robust and take into account the principal risks (referred to in this document as key risks) and the emerging risks faced by the Company. An overview of risk management can be found on pages 44 to 47. The Risk Committee leads detailed discussions on the principal and emerging risks of the Company on behalf of the Board, and recommends to the Board the appropriate risk management framework including risk limits, appetite and tolerances. The Risk Committee also oversees the independence and effectiveness of the risk and compliance functions. Chapter 3 72 Governance Compliance with the UK Corporate Governance Code 2018 Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 93Hiscox Ltd Report and Accounts 2022 Requirements Operation and practices Additional detail on provisions: Compliance 5 Section 5 of the Code: Remuneration P: Remuneration policies and practices Code: Remuneration policies and practices should be designed to support strategy and promote long-term sustainable success. Executive remuneration should be aligned to company purpose and values, and be clearly linked to the successful delivery of the company’s long-term strategy. Hiscox: Our remuneration policy and practices are developed by the Remuneration Committee in consultation with our shareholders. They are designed to support the Company’s strategic aims, promote the long-term sustainable success of the Company, and attract and retain talent, while also being aligned with the Company’s purpose, values, culture and vision (see pages 2 to 3). Provisions 32 and 33: pages 106 to 109 (annual statement from the Chair of the Remuneration Committee). Provision 34: pages 119 and 125 (Non Executive Director fees, Chair remuneration). Provisions 35: page 126 (consultants are highlighted in chapter 4: remuneration). Provisions 36, 37, 38, 39: pages 132 to 143 (remuneration policy). Provisions 40 and 41: pages 106 to 143 (chapter 4: remuneration). The Company applied all of the principles and complied with the provisions of Section 5. Q: Executive remuneration Code: A formal and transparent procedure for developing policy on executive remuneration and determining director and senior management remuneration should be established. No director should be involved in deciding their own remuneration outcome. Hiscox: The Remuneration Committee is responsible for setting the remuneration for all Executive Directors and senior management. The remuneration report contains details of the procedures that have been established for developing the Company’s policy on Executive pay and determining Director and senior management remuneration outcomes. No Director is involved in deciding their own remuneration outcome. The Remuneration Committee receives information on broader workforce remuneration policies and practices during the year which informs its consideration of the policy (see page 128). The remuneration policy was reviewed during 2022 and is being put to a shareholder vote at the May 2023 AGM. Changes are being proposed to reward the delivery of Hiscox’s wider strategy by introducing a scorecard approach to the short- and long-term incentives. Bonus deferral and post-employment shareholding guidelines are being further aligned with market practice and the circumstances that may trigger use of malus and clawback have been extended. Major shareholders’ views on proposed changes to the policy were sought and they have indicated broad support for the approach. The Employee Liaison facilitates discussion with respect to the content of the remuneration policy and how this aligns to wider Company pay policy, and shares feedback on this with the Board. R: Remuneration outcomes and independent judgement Code: Directors should exercise independent judgement and discretion when authorising remuneration outcomes, taking account of company and individual performance, and wider circumstances. Hiscox: The Remuneration Committee leads on this area of work on behalf of the Board. Details of the composition and the work of the Remuneration Committee are detailed on pages 106 to 143. The Remuneration Committee comprises Independent Non Executive Directors only. The remuneration of Independent Non Executive Directors is determined by the Nominations and Governance Committee and is regularly benchmarked to ensure it reects the time commitment and responsibilities of each role; there are no performance-related elements. The Board Chair’s remuneration is determined in line with the remuneration policy and reviewed by the Remuneration Committee. The Remuneration Committee terms of reference can be found at hiscoxgroup.com/remuneration-committee-tor. A full copy of the Corporate Governance Code 2018 can be found at frc.org.uk. Chapter 3 72 Governance Compliance with the UK Corporate Governance Code 2018 Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 94 Hiscox Ltd Report and Accounts 2022 Nominations and Governance Committee report Succession was a key area of focus for the Committee again in 2022, at both Executive Director level and in relation to key leadership positions. The positive effects of new talent and fresh perspectives are already being felt.” Robert Childs Chair of the Nominations and Governance Committee Key responsibilities and membership The Nominations and Governance Committee (the Committee) leads in the delivery of formal, rigorous and transparent procedures on appointments and succession, ensuring the development of a diverse pipeline of Board members and senior managers. This includes an annual review of succession plans for Executives and Non Executives, a process which is guided by the appointment and succession principles set out in the Group governance manual for Non Executive Directors and by our Group HR policies for Executive Directors and senior management. The Committee also reviews the Board evaluation process, Company strategy relating to diversity, equity and inclusion, and the gender balance of both the Board and senior management. In addition, the Committee carries out several other Group activities, including a review of intragroup conictsof interest and the approval ofGroup policies. The Committee is comprised of eight members, of which seven are Independent Non Executive Directors. The Chair of the Board is the Chair of the Nominations and Governance Committee; the Senior Independent Director leads on matters relating to the Chair. The Committee’s terms of reference are reviewed and approved annually and are available on the Company’s website at hiscoxgroup. com/investors/corporate-governance. Key activities of the Committee: The Committee’s key priorities in 2022 were as follows. • Board Director succession, which in 2022 included ensuring a smooth transition to a new Group Chief Executive Ofcer, Group Chief Financial Ofcer and Audit Committee Chair. • Review of the Board evaluation outcomes. • Ongoing diversity monitoring of the Board and senior management. • Consideration around Chairman and Director succession planning. Talent reviews The Committee leads on Executive succession planning via an established and robust talent review process. As required, the Committee reviews key talent plans throughout the Group. The Group review focuses on the Group Executive Committee, and their direct reports, and the Company Secretary. The outputs of the talent review process contribute to senior management performance development plans and include relevant diversity actions. This process is replicated at a business unit level to ensure a sufcient pipeline of talent in each area. Talent plans are also reviewed when vacancies arise. Board composition and succession As part of the annual Board succession planning process, the Committee reviewed the composition of the Board in 2022. This included a skills and experience review – encompassing independence, length of service, the balance of skills and experience, diversity, and the capacity required to oversee the delivery of the Company’s strategy – and Board succession planning on an immediate and longer-term basis for the Chair and all members of the Board. The review focused on Non Executive succession was aligned to the talent reviews for the Executive Directors. Following these formal reviews, the Board remains condent that the current skills and Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 95Hiscox Ltd Report and Accounts 2022 expertise are in place to deliver value to the Company and its shareholders. This formal annual process is augmented by ongoing open dialogue between the Non Executive Directors on succession and the skills required to deliver the strategy. Pages 72 to 73 demonstrate the nature and breadth of each Director’s relevant skills and experience. Additionally, all Directors have demonstrated that they have adequate capacity to full their duties. As part of the discussions on the requirements of new Directors, the Committee determined that the Company has a strong Board which is sufciently capable to meet the demands of the Group and future strategy. Diversity, equity and inclusion (DEI) DEI has been a strategic priority for a number of years and remains critical to our development as a sustainable and resilient organisation. Hiscox operates in a global market and the success of our business is dependent on our people, which is why we want to build a workforce that reects the make-up of our customers, the communities we serve, and the communities in which we live and work, ensuring that we have employees with different backgrounds, perspectives and experiences, with a working environment where all our people can thrive. Our belief is that diverse teams and an equitable and inclusive workplace are critical to resilience as well as sustainable growth, which in turn makes us a stronger partner for our customers. We believe it is important that the name of the function appropriately reects the intent and work being done, which is why in 2022 we evolved from ‘diversity and inclusion’ to ‘diversity, equity and inclusion’. We have a Global Head of DEI and a DEI Executive Sponsor for the Group, who together drive our DEI strategy and progress. This includes our DEI approach to building culture, the alignment of policies and processes with inclusion principles, building community and belonging via employee networks, and ensuring alignment to credible external DEI commitments. In addition, each business unit Chief Executive Ofcer and functional leader has established a DEI action plan which is aligned to our Board-approved global DEI strategy and includes aspects such as recruitment, career development, and DEI skills and capabilities development. These plans are monitored centrally and also via specic local reports to subsidiary boards. This approach is supported by an annual report on DEI which this Committee receives. DEI policies, progress and disclosure After we reviewed and updated our Board diversity policy in 2021, we built upon this in 2022 by refreshing our Group DEI policy which applies to our entire workforce to more clearly articulate DEI governance, refresh our principles and approach to DEI, and align with the Board DEI policy and other documentation. This iteration more appropriately reects our intent and strategy and better meets the expectations of our industry and marketplace. The Hiscox Ltd Board DEI policy and Group DEI policy are publicly available on our website at hiscoxgroup.com/ about-hiscox/group-policies-and- disclosures. Both reect the ethos of the Company in advocating that opportunity should be limited only by an individual’s ability and drive. The specic objectives of the Hiscox Ltd Board DEI policy, as well as how they have been implemented and the results during the reporting period, are set out on page 96. We have also fullled our UK obligations to report our gender pay gap ratios with respect to our UK subsidiaries, and published our sixth annual gender pay report during the year. This report sets out in detail the gender-related programmes and initiatives we pursued during 2022 and can be viewed at hiscoxgroup.com/gender-pay- report-2022. We voluntarily report our Board and Executive management diversity data as at 31 December 2022 in accordance with the new UK Listing Rules targets and associated disclosure requirements – see page 59 for further details. As at 31 December 2022, the Board comprised 36% women and there was one Director from an ethnic minority background. None of the four FCA-specied positions on the Board (Chairman, Group Chief Executive Ofcer, Group Chief Financial Ofcer or Senior Independent Director) was held by a woman. However, the UK Listing Rules targets do not consider other executive roles in the context of these senior Board positions and one of the three Executive Directors on the Board, our Chief Underwriting Ofcer, is a woman. The Board is fully committed to ensuring diversity at all levels of the Group, as evidenced by the existence of both the Board DEI policy and the Group DEI policy. The Board continues to work towards building a pipeline of diverse candidates and this, combined with the new UK Listing Rules targets, underlines the importance of the Company’s efforts in this area. The Company will continue to monitor its progress against these Chapter 3 72 Governance Nominations and Governance Committee report Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 96 Hiscox Ltd Report and Accounts 2022 Board DEI objectives and 2022 progress Board objective Implementation Progress 1. Ensure a diverse 1 and effective Board 1 Diversity of gender, social and ethnic backgrounds, cognitive and personal strengths. • Annually review the structure, size and composition of the Board, including the balance of skills, knowledge and experience to assist in the development of a diverse pipeline. • Annually review Board diversity as part of the Board evaluation process. • Ensure the values of the Company promote an open and inclusive environment. Page 75 of the report demonstrates the diversity of our Board as at 8March2023. Via the delivery of our Board diversity, equity and inclusion policy, we have: • maintained a gender balance in line with the Davies and Hampton-Alexander reviews since 2015 and intend to work towards the current FTSE Women Leaders Review target and UK Listing Rules target for gender balance at Board level; • had one ethnic minority Director since 2016. 2. Ensure that all Board appointments are considered on merit within the context of the strategy requirements and diversity considerations • At least annually review the succession plans for the Board and senior management and ensure the talent review process is in place for the wider workforce. • Gender and ethnic diversity will be taken into consideration when evaluating the skills, knowledge and experience desirable to ll each role and when considering the methods to attract diverse candidates. • A search rm will normally be engaged to assist in the review of the market and they should be committed to addressing gender and/or ethnicity diversity. • All appointments must be made on merit as aligned to the needs of the Board, the Company, and its strategy and values. Each June, the Board and Committee review the talent plans for senior management and, each November, the Board succession plans. Diversity is taken into account as part of this process. Talent reviews are replicated throughout the business. 3. Ensure that the overall workforce is diverse and inclusive • Review the execution of the Group diversity and inclusion policy 2 . • Ongoing Board and Committee review of matters relating to employee retention, engagement and culture. 2 hiscoxgroup.com/diversity-and-inclusion-policy. The Committee has an annual report from the Global Head of DEI. We have a Head of DEI and a DEI Executive Sponsor for the Group, who together drive our progress which includes a commitment from every business unit and functional area leader to deliver on our employee DEI targets. These plans are monitored centrally and also via specic local reports to subsidiary boards. The tables on page 59 provide a breakdown of diversity at Hiscox. The Board and Committees receive reports relating to key workforce matters on an ongoing basis, including employee retention, engagement and culture. Chapter 3 72 Governance Nominations and Governance Committee report Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 97Hiscox Ltd Report and Accounts 2022 oversight of strategy; risk management performance and effectiveness of systems; Board accountability, focus and priorities for the coming year; Board composition; culture of the Board and the broader organisation; Board and Chair independence, expertise, decision-making and dynamics; succession planning; Board progress on diversity, climate change approach and digitalisation; communication with shareholders; clarity on purpose, direction and values; and Board support. The format of the evaluation was a condential survey of the Board. This review was completed by all Directors, with the results analysed by the Company Secretary, shared with the Chairman and discussed with the Board. Individual Director reviews are an opportunity to discuss individual skills, training requirements, succession and any other issues. Each Non Executive Director completes a self-assessment form which is followed by a detailed discussion on performance with the Chairman. The Senior Independent Director carries out the Chairman’s review and this supports the annual review process of the Chairman. Individual objectives and action plans are agreed following each meeting where appropriate. 2022 Board review outcomes The 2022 Board results demonstrated continued strong Board, Director, Chair, and Committee performance and re-afrmed the independence of the Board, the appropriate leadership provided by the Chair, and the robustness of the Non Executive Director succession plans and Executive Director talent reviews. Directors were fully engaged with the Board, Committee and Director evaluation process. The review We will look to build on this good work in 2023 and beyond by strengthening our ability to leverage data and insights, building our DEI skills and capabilities, inspiring others with our story, and embedding DEI into business as usual. Together, these initiatives will strengthen the diversity measures we already have in place and build the maturity of the DEI landscape at Hiscox. Board evaluation The Board and its Committees have a culture of continuous improvement and as part of this undertake a formal and rigorous annual evaluation of Board and Committee performance, the results of which help to inform action and development. Board and Committee effectiveness evaluations are carried out each year and the results are reviewed and discussed at the Board and its Committees – specically the Nominations and Governance Committee, with a focus on Board composition. 2022 Board and Committee effectiveness review Every third year, the Board evaluation is undertaken by an external evaluator. This was last undertaken in 2020 and is next scheduled for 2023. In the interim years, an internal evaluation is carried out which also reviews each Committee, the Board and individual Directors. The evaluation also assesses the completion of the prior year’s actions. Each is addressed in turn below. 2022 evaluation Building on the work of prior years, the interim year evaluation was carried out using our improved evaluation process of Board, Committee Chair and individual Director performance. The Board and Committee reviews focused on, among other things: Board targets over the course of 2023 and will provide a further update in the 2023 Annual Report and Accounts. Our employee networks (ENs), which focus on building communities and support around a variety of employee populations, expanded in 2022 to include disabilities and neurodiversity. Along with our Pan-African, Generations, Latino, Parents and Carers, Pride (LGBT+), WeMind (mental health), and Women’s ENs, these groups support our DEI strategy by helping to drive positive employee engagement and promoting a culture of inclusion. We are committed to improving our diversity at all levels, to ensure our workforce reects the customers and communities that we serve and the communities where we live and work. In some of the jurisdictions in which we operate, current laws mean it is not possible to collect ethnicity data from employees, but where we can we encourage employees to self-identify. In 2022, we expanded the diversity data we collect in Bermuda, the UK, and the USA to include more categories and expand some of the options within the categories for better coverage of diversity characteristics. Expanding the categories and options we offer helps us make the invisible more visible, build a more complete picture of our workforce (including intersectionality), understand our progress against our strategy, and better enables us to make smarter, more inclusive programme and policy decisions. As such, improving the volume of voluntary disclosure from employees remains a focus area and while that work continues we are pleased to be disclosing all-employee ethnicity data, as far as we are able to currently, for the rst time in this report. Chapter 3 72 Governance Nominations and Governance Committee report Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 98 Hiscox Ltd Report and Accounts 2022 was positive with continued robust decision-making and a Board culture which fosters constructive discussion. The Board continues to engage in continuous improvements with the annual review process being an explicit point of reection on ongoing actions and new areas of focus. The Directors determined to focus on the following matters in 2023: • people and succession planning – further focus on workforce DEI, employee engagement, and long-term succession planning for senior management, Independent Non Executive Directors and the Chairman; • strategy – continue to review iterations of the strategy to further address risk, operations and the competitor environment in a fast-changing world; • IFRS 17 – oversight of IFRS 17 and understanding the business changes and peer positioning on this in addition to the nancial changes; • ESG – further focus on the development and communication of ESG initiatives in line with changing expectations and regulation. This will also include a continued focus on the diversity of the Board, particularly given that a number of Directors will be coming to the end of their term on the Board over the next three years. Additional topics for review were identied as part of the Board evaluation which will inuence the agendas and training plans for the year. In light of the nding that the Board continues to perform well and function effectively, it is not anticipated that there will be any changes to Board composition as a direct result of the Board effectiveness review conducted this year. However, as set out in more detail on page 96, the Board is cognisant of its commitment to diversity in all its forms and intends to work towards the current FTSE Women Leaders Review target and UK Listing Rules target for gender balance at Board level. The Board welcomed the review’s conclusions with the feedback directly linking to ongoing Board developments. The Chair owns the response to the ndings, and will report on their delivery in the 2023 Annual Report and Accounts. 2021 Board effectiveness review – progress against identied actions The Board and its Committees have made tangible progress against the action points identied during 2022: • focused on the succession of Executive Directors and other key leadership positions as detailed in this report, including ensuring a smooth transition to the new Group Chief Executive Ofcer, Group Chief Financial Ofcer and Audit Chair; • continued the review of the Group’s strategy to further address risk, operations and competitor environment in a fast-changing world; • continued to drive accountability and excellence in execution, including the continued monitoring of progress against the Company’s business priorities and key projects, and building on new management information to further increase the linkage between objective setting and monitoring; • continued discussions on strategy, including business mix and capital allocation; • devoted time to considering changes in the external environment and their impact on Hiscox, including competitor activity in key markets, further work on the Company’s strategic response to climate change and further deep dives on social and governance matters, as well as oversight of the Group’s compliance with new accounting standards (IFRS 17) to understand the business and nancial changes required, in addition to peer positioning; and • maintained a focus on talent management, employee engagement and the retention of high performers including further focus on workforce DEI and employee engagement. Robert Childs Chair of the Nominations and Governance Committee Chapter 3 72 Governance Nominations and Governance Committee report Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 99Hiscox Ltd Report and Accounts 2022 Audit Committee report In relation to nancial reporting, the primary role of the Audit Committee (the Committee) is to monitor the integrity of the nancial statements of the Group and any formal announcements relating to the Group’s nancial performance, and review signicant nancial reporting judgements contained within them. The Committee meets four times a year to coincide with key points in the Company’s nancial calendar. Working with both management and the external auditor, the Committee reviewed the appropriateness of the interim and annual nancial statements, concentrating on: s the quality and acceptability of accounting policies and practices; s the clarity of the disclosures and compliance with nancial reporting standards and relevant nancial and governance reporting requirements; s material areas in which signicant judgements and estimates have been applied or where there has been discussion with the external auditor; and s any correspondence from third parties in relation to our nancial reporting. Following the transition of the Committee Chair role to Donna DeMaio in May2022, the Committee is comprised of seven independent Non Executive members. The Committee has recent and relevant nance expertise and competence relevant to the insurance sector. To aid the review, the Committee considered the key judgements and estimates in the nancial statements as identied by the Chief Financial Ofcer, as well as reports from the external auditor on the outcomes of its annual audit and half-year review. The Committee ensured that the external auditor, PwC, displayed the necessary professional scepticism its role requires. The signicant issues considered by the Committee in relation to the 2022 Annual Report and Accounts were as follows. i) Reserving for insurance losses As set out in our signicant accounting policies on pages 179 to 180, the reserving for insurance losses is the most critical estimate in the Company’s consolidated balance sheet. The Chief Actuary presents a quarterly report to the Committee covering Group loss reserves which discusses both the approach taken by management in arriving at the estimates and the key judgements within those estimates. The Committee reviewed and challenged the key judgements and estimates in valuing the insurance liabilities. During the year, the Group was impacted by two major events, Hurricane Ian and the Russia/Ukraine conict. It is important that the Company can quickly, and with a reasonable degree of reliability, estimate the gross and net losses arising from these events. The Committee received presentations from the Chief Actuary and management on the process undertaken, and the judgements arrived at, to establish these key estimates. The Committee is satised with both the process that was conducted and the reporting and disclosure of the resulting estimates. The Group is also impacted by the current high ination environment, with explicit allowance for this added into reserves over the year. The Committee received presentations from the Chief Actuary and management on the process undertaken, and the judgements arrived at, to establish these explicit loadings. The Committee is satised with both the process that was conducted and the reporting and disclosure of the resulting estimates. The Chief Actuary also detailed the remaining insurance risk given the signicant uncertainty in future ination rates, however, the Committee notes that the Group continues to adopt a prudent approach where uncertainty exists. The Company continues to keep Covid-19 losses under review, continually evaluating loss estimates based on entity-specic historical experience and contemporaneous developments observed in the wider industry when relevant. The Committee received detailed presentations from the Chief Actuary and management relating to the latest information and the recommendations arising therefrom. The Committee is satised with both the process that was conducted and the reporting and disclosure of the resulting estimates. While there remains uncertainty around the nal cost of these events to the Group, the Committee notes that the Group continues to adopt a prudent approach where uncertainty exists as to the nal cost of settlement. The Committee also reviewed the level of margin held within the insurance liabilities in the Group’s balance sheet. Management conrmed that they remain satised that the claims reported and claims adjustment expenses, together with claims incurred but not reported liabilities included in the nancial statements, provide an appropriate margin over projected claims costs to allow for the risks and uncertainties within the portfolio. As with prior years, the Committee also considers the report of the external auditor following its Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 100 Hiscox Ltd Report and Accounts 2022 re-projection of reserves using its own methodologies, and the independent actuary who reviews the estimates of insurance liabilities for the Hiscox Syndicates. On the basis of this work, it reported no material misstatements in respect of the level of reserves held by the Group at the balance sheet date. On the basis of these assessments and the consistent application of the Group’s reserving principles, the Committee was satised that the valuation of insurance liabilities at 31December2022 was appropriate. ii) The recoverability of reinsurance assets The Committee received an update on the credit risk exposures to reinsurers. The reinsurer panel and associated exposures appear to be robust, and management are not aware of any material issues regarding concentration risk, credit risk or default risk. The Committee is satised with the approach taken and the recoverability of reinsurance assets. iii) Going concern assessment and longer-term viability statements The Committee noted the Group’s going concern statements included in the Interim Statement and in this Annual Report and Accounts, and the assessment reports prepared by management in support of such statements. More information on the going concern and viability statements can be found on pages 148 to 149. iv) Recoverability of goodwill and other intangible assets Judgements in relation to impairment testing relate primarily to the assumptions underlying the calculation of the value in use of the Group’s businesses, being the achievability of the long-term business plans and the macroeconomic factors underlying the valuation process. The Committee received updates on impairment testing and the analysis performed by management, and assessed the appropriateness of the assumptions made. The Committee is satised with the approach taken and the recoverability of the goodwill and intangible assets. v) Accounting for the dened benet scheme As explained in note 2.15 to the nancial statements, the Group recognises the present value of the dened benet obligation, less the fair value of plan assets at the balance sheet date. The Committee reviewed the key judgements and estimates used to measure the pension scheme net liability or asset position, and the results of the independent pension valuation report. A new funding agreement was signed in 2022 and the impact of this was assessed, with specic analysis of the minimum funding requirements of IFRIC 14 and the asset ceiling requirements of IAS 19. The Committee is satised that the assumptions used to measure the pension scheme are reasonable and that appropriate disclosures are provided in the Annual Report and Accounts. vi) Valuation of the investment portfolio The Group values and reports its investment assets at fair value. Due to the nature of the investments, as disclosed in notes 17 and 20, the fair value is generally straightforward to determine for most of the portfolio which is highly liquid. For the element of the portfolio held in equities and investment funds, a small proportion relies on a higher degree of judgement. The impact of the Ukraine conict on a small number of investments was reported to the Committee. The Committee, through the Investment Committee, receives reports on the portfolio valuation and is content with the process and the estimates reported. Sensitivity analysis on valuation of assets is captured within the nancial risk section (note 3.3 to the nancial statements) of the Annual Report and Accounts. vii) The recoverability of deferred tax assets A deferred tax asset can be recognised only to the extent that it is recoverable. The recoverability of deferred tax assets in respect of carry-forward losses requires consideration of the future levels of taxable prot which will be available to utilise the tax losses. The assumptions regarding recoverability of deferred tax assets remain consistent with prior years. The Committee reviewed the underlying assumptions for the recognition of deferred tax assets, principally the availability of future taxable prots and utilisation period. Controls and corporate governance The Committee received quarterly updates on the effectiveness of the nancial control environment. In addition, the Committee was updated on expected changes to governance and audit with a focus on internal controls and enhancing the nancial control framework. An approach to assess and implement the new requirements was proposed. The Committee was also given updates on various FRC papers published in 2022 on corporate reporting. Environmental, social and governance (ESG) reporting The Committee was updated on ESG reporting matters including external developments such as activity by the International Sustainability Standards Board (ISSB). As the demand for ESG-related disclosures increases, it is important that Hiscox demonstrates Chapter 3 72 Governance Audit Committee report Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 101Hiscox Ltd Report and Accounts 2022 its commitment to environmental, social and governance factors. The Committee will play a key role in assessing the controls and assurance over these disclosures going forward. Insurance contracts (IFRS 17) and nancial instruments (IFRS 9) The Committee received regular updates on the Group’s IFRS 17 Insurance Contracts programme with an increasing focus on the preparedness of the Group to implement the new standard. The Committee monitored the implementation of the systems, communication plan, processes and operating model to support the delivery of the new nancial reporting requirements. In addition, the Committee reviewed and approved material methodologies, policies, assumptions and reporting metrics, supported by a number of Board technical training sessions. This included reviewing and challenging the methodology and key judgements underpinning the preparation of the opening balance sheet under IFRS 17. The Committee received regular updates from PwC in relation to the progress and ndings from their assurance work. The Committee concluded that the disclosures in respect of IFRS 17 included in note 2, basis of preparation, are appropriate for inclusion in the Annual Report and Accounts. The accounting policy changes and implementation impacts of adopting IFRS 9 Financial Instruments from 1January2023 were presented to the Committee. Internal audit The Group’s Chief Auditor provided quarterly updates to the Committee on the progress of the internal audit plan, the outcomes of recent audits, the progress of audit-related actions, and any other relevant activities including its key performance measures and the development of its resources. Updates on aspects such as the assessment of internal audit’s effectiveness and the review of the internal audit policy are shared annually. The internal audit plan is derived using a risk-based approach. In 2022, key themes included core underwriting and claims controls, pricing, business and IT operations, change, nancial control, data governance and controls, ESG and various regulatory themes. External auditor PwC has been the Company’s external auditor since 2016 following a tender process. PwC is invited to attend all meetings of the Committee and it is the responsibility of the Committee to monitor their performance, objectivity and independence. The Committee discusses and agrees with PwC the scope of its audit plan for the full-year and the review plan for the interim nancial statements. The Audit Committee receives reports from PwC at each meeting which include the progress of the audit, key matters identied and the views of PwC on the judgements outlined above. PwC also reports on matters such as their observations on the Company’s nancial control environment, developments in the audit profession, key upcoming accounting and regulatory changes and certain other mandatory communications. To provide a forum in which any matters of concern could be raised in condence, the Non Executive Directors met with the external and internal auditors throughout the year without management present. To safeguard auditor independence and objectivity, non-audit services are not contracted with PwC unless it is clear that there is no practical alternative and there are no conicts of interest or independence considerations. Throughout the year, the Committee has assessed the independence, effectiveness and quality of the external audit process. This assessment considers the Committee’s interactions with the external auditors and considers a variety of issues, including: the external auditors’ experience and expertise; their professional scepticism and approach to challenging management where necessary; their efciency in completing the agreed external audit plan; and the content, quality and robustness of their reports. The Committee also takes into account the perspectives of those in senior management who interact with the external auditors on a regular basis. This process forms the basis for the Committee’s recommendation to shareholders to reappoint the external auditor and no substantive concerns were raised by the Committee this year. Fair, balanced and understandable The Committee assessed whether the Annual Report and Accounts, taken as a whole, is fair, balanced and understandable and provides the information necessary for shareholders to assess the Group’s nancial position and performance, business model and strategy. The Committee reviewed the processes and controls that underpin its preparation, ensuring that all contributors and senior management are fully aware of the requirements and their responsibilities. Donna DeMaio Chair of the Audit Committee Chapter 3 72 Governance Audit Committee report Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 102 Hiscox Ltd Report and Accounts 2022 Q& A: with Nicola Grant Group Chief Human Resources Ofcer People person It’s been a busy year for Hiscox – rening its employee proposition and evolving its hybrid-working model – and now the Company is looking to better promote its unique culture to potential employees. > 103Hiscox Ltd Report and Accounts 2022 104 Hiscox Ltd Report and Accounts 2022 Q: Before joining Hiscox you worked for ING in New York, then Amsterdam. How did that experience of working abroad prepare you for overseeing HR in a company with a global footprint? A: Working abroad, you learn a lot about yourself, and you learn a lot about adapting to the environment in which you work. You also learn how important it is to think in an inclusive, global way. For example, hosting calls in the morning on the East Coast of the USA when people have to dial in from the West Coast doesn’t create good experiences for all. You’d get up at 5am for these calls, absolutely exhausted, then they’d be cancelled ten minutes before. I became much more aware of simple things like that, which make such a big difference to how people feel. In Amsterdam, I had to work very hard to build relationships and gain buy-in from people in an ofce where English wasn’t the rst language, so I learnt what that feels like. What really sticks with me though is how intentional you have to be to make everyone feel included. That’s something I’m very, very passionate about. Q: What persuaded you to make the leap to Hiscox? A: I’d been with ING for 17 years and I loved it there. I needed the next move to be the right one. I’d talked with other nancial institutions, but culturally we weren’t aligned. When I got a call about Hiscox, my rst thought was: “I don’t think insurance is for me”. But I remembered that, 20 years ago, I’d heard about Hiscox having a forward-thinking sabbatical policy, so I agreed to have a conversation. I met with Aki, and there were a couple of things about that conversation that I found exciting. Hiscox is going through this transformation from a big-small company to small-big company, and the opportunity to inuence that shift was something really compelling. He was also completely authentic, and that was true of all of the people I talked to here. I genuinely felt that the culture would align with my own values, and for me that’s the most important thing. Q: Based on your own experience, does more need to be done to promote Hiscox’s employer brand to potential employees? A: Hiscox is at a really exciting point in time, where I think the opportunity to shout about our employer brand is huge. As someone coming in with a fresh perspective, I can honestly say that I do think Hiscox is unique, and so we mustn’t undervalue just what a special thing our culture is. That ‘human’ value is really lived, it’s such a lovely, friendly, caring organisation, but also one lled with smart individuals performing at an incredibly high level. Had I not heard about our sabbatical policy all those years ago, and remembered it because it was ahead of its time, I might have thought: “Insurance, boring, I’m not interested”. I think a lot of people have that thought process, so we need to invest in branding ourselves as an employer of choice, which is where we want to be, and getting there is absolutely a priority of mine. Q: How do you go about getting that message out there? A: It’s a number of things. We’ve been busy rening our employee proposition – our promise to employees, if you like – and we have to start activating that in the external environment. One thing we need to do is leverage our alumni in a stronger way. Throughout the organisation, we have a lot of what we call ‘boomerangs’. These are people who leave Hiscox but come back, which I think says a lot about the Company and its culture. I also think we have to be intentional about how we position ourselves in universities and in other places in the community where there’s the potential to start hiring. I think we have a real opportunity to differentiate ourselves there. Q: You mentioned the employee proposition. How has that been changing? A: We’ve made some quick tactical interventions to improve the employee proposition while we work on the bigger, more strategic piece of work. One of the main things is the concept of ‘time out’, which includes a more modern sabbatical policy, so that instead of having to wait ten years, we now offer a four-week sabbatical for every ve years of employment. We also introduced ‘Hiscox days’: people can take two extra days off every year for whatever they want – religious holidays, birthdays or just a duvet day. So far, we’ve seen them used on everything from school sports days to people renewing their wedding vows and I just love to hear those stories. Then, from January 2023, people can buy additional holiday. People want more exibility, they want more choice, and Nicola Grant joined Hiscox in September 2022 after 17 years with ING, bringing considerable experience in HR transformation, organisational development and design, talent management and diversity, equity and inclusion. Based in London, her role involves developing the Group’s people strategy and leading a team of 95 HR professionals around the world. Q& A: with Nicola Grant Group Chief Human Resources Ofcer 105Hiscox Ltd Report and Accounts 2022 they want more time out of the ofce, so that’s what we’ve tried to deliver with this new suite of benets. The other differentiating benet is the introduction of HSX:26, which extends the concept of ownership – one of our values. Every permanent employee has been issued with stock that will vest in 2026, so every employee is now an owner of the Company. HSX:26 is still open, so we can offer a pro-rated grant to new hires up until 2024, which is phenomenal. Q: What’s next? A: The work around employee proposition won’t stop. We’re hosting some focus groups to further rene our employee proposition promise. There are a couple of other things we need to look at too. One is around capabilities. Which capabilities are we going to invest in in the future, which of those capabilities will differentiate us as an employer and give us the edge in the market? The other is our approach to talent management. More people than we would like say that their primary reason for leaving is career development, so we have to learn from that and we have to be more intentional about talent and career development for staff. That’s something that is denitely a priority for next year. Also, we continue to build our digital capabilities and from a people perspective that’s something I’m interested in – how can we free people up from what I’d call analogue tasks in a way that’s exciting for our people, but that also enhances our abilities to develop our talent? Q: The introduction of hybrid working has been a big change in recent years. How is that evolving? A: We’ve moved away from what employees told us was ‘rigid exibility’, where we said: “You need to return to the ofce x-days a week”. Instead, we’ve introduced a much more collaborative approach within the teams where they work things out according to their needs and dene this through a co-created team charter. That’s gone down incredibly well. I really do believe all leading organisations will continue to move towards activity-based working. We’re not going to go back to ve days a week in the ofce – that ship has sailed. I think the challenge is: how do you create the community and the connection, and maintain our amazing culture, when you don’t see each other very often? I think orchestrating that is quite challenging, so that’s where we’re going to spend the time over the next year. Q: Looking across the Group, are you able to maintain a consistent culture that crosses borders? A: A strong internal culture can live in all places. Everything we do needs to be congruent. We have to signpost our values and culture, and the context in which we operate needs to support them. So, for example, our ofces – the look and feel – should be similar throughout the organisation. Our managers should have the same level of capability throughout the organisation and the same approach to management. Our tooling, whether it’s performance management or our approach to talent, should be uniform. All of these things tell a story. I’ve been to quite a few countries now and my observation is we do this well and they’re all pretty consistent, so maintaining this will be a priority as we scale. Q: Outside of work, what gives you energy? A: Walking my dog in the elds in the morning. That’s a really important little bit of ‘me’ time and sets me up for the day ahead. We also introduced ‘Hiscox days’: people can take two extra days off every year for whatever they want – religious holidays, birthdays or just a duvet day. So far, we’ve seen them used on everything from school sports days to people renewing their wedding vows and I just love to hear those stories.” Hiscox is at a really exciting point in time, where I think the opportunity to shout about our employer brand is huge. As someone coming in with a fresh perspective, I can honestly say that I do think Hiscox is unique, and so we mustn’t undervalue just what a special thing our culture is. That ‘human’ value is really lived, it’s such a lovely, friendly, caring organisation, but also one lled with smart individuals performing at an incredibly high level.” 106 Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Annual statement from the Chair of the Remuneration Committee Our remuneration strategy is designed to attract and keep talented, ambitious people and foster a culture that encourages sustainable high performance. Our aim is to deliver strong returns across the insurance cycle and create long-term value for our shareholders.” Colin Keogh Chair of the Remuneration Committee Dear fellow shareholder 2022 was a year of progress for Hiscox. The Group delivered a strong underwriting prot of $269.5 million, the highest for seven years, representing an ROE of 10.8% from the core business, in a year which has included a range of signicant natural and man-made catastrophes. Hurricane Ian losses were much lower than they would have been had we not reduced our exposure to under-priced business. Hiscox has achieved a combined ratio for retail within its target range a year ahead of market expectations and internal targets; the bench strength of talent at a senior leadership level was bolstered with a number of new appointments, including Paul Cooper who joined the Executive team earlier in the year as the new Group Chief Financial Ofcer, bringing fresh thinking to the top table; and employee engagement scores reached their highest level in ten years. The Remuneration Committee has been busy reviewing our remuneration policy and consulting with shareholders in light of the forthcoming policy review. As a result of this process, we have proposed a number of changes which we believe will ensure that our executive remuneration fully supports achievement of our strategic objectives and motivates continued high performance on behalf of shareholders – including our nancial results but also our wider role as a responsible employer, insurer and corporate citizen. The Committee is focused on ensuring that we are rewarding performance that is sustainable. As such, we plan to introduce non-nancial performance measures under our incentive plans for the rst time as we look to further focus Executive Directors on leading measures of performance. Our customers are at the heart of what we do and their experience of dealing with us is becoming an increasingly key part of our overall performance, particularly given our growing retail focus. Likewise, we know that there is a strong relationship between employee engagement and company performance, and we believe that making Hiscox a great place to work is in shareholders’ long-term interests, in addition to being valuable in its own right. We are also conscious of the impact we can have as a business on the environment, which is why we propose to allow scope within our long-term incentive plan for the addition of ESG-related targets. We anticipate that our use of non-nancial measures will evolve as we continue to develop our approach over the coming years, in line with our strategic aims and evolving market practice. The 2021 Annual Report and Accounts included details of the Group’s strategic evolution as Hiscox seeks to build more balanced portfolios in the big-ticket businesses, alongside the signicant structural growth opportunities that exist in our retail operations. This strategic evolution means that the prole of our returns is expected to change over time and this – along with the continuing volatility in market conditions – formed part of the Committee’s decision-making around incentive targets and how they calibrate with pay outcomes for 2023 and beyond (described below). Our objective was to ensure the strongest possible ongoing alignment between Executive pay outcomes and shareholder interests in the context of market change. Remuneration policy review The comprehensive policy review conrmed that, overall, our framework continues to operate effectively, supporting our aims of delivering strong 107Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Annual statement from the Chair of the Remuneration Committee Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose returns across the insurance cycle and creating sustainable long-term value for our shareholders. Nevertheless, we are proposing some improvements, set out below, with three key objectives in mind: A to align the policy with good remuneration practice among UK-listed companies; A to reduce any unnecessary complexity and volatility within the framework; and A to appropriately reinforce our environmental, social and governance (ESG) responsibilities. Throughout the review process, shareholders have provided valuable, constructive feedback on the proposals and on behalf of the Committee, I would like to thank all those who contributed. Performance measures for incentives Our incentives have previously been based only on nancial measures, with a discretionary overlay to account for non-nancial performance. The Committee intends to add formal non-nancial metrics into the framework of both the bonus and long-term incentive plan to reect the Group’s wider strategic objectives and align with developing market practice among UK-listed companies. The non-nancial metrics have been carefully selected to be relevant to business performance. Annual bonus The annual bonus is intended to align reward with the achievement of key annual objectives. We are proposing in the policy to base up to 25% of annual bonus awards on non-nancial performance measures. The majority of the bonus opportunity (75% of the total) will still be based on nancial metrics which remain the primary driver of bonus awards. Given the importance of our customers and colleagues, for the 2023 annual bonus we propose the introduction of employee and customer engagement metrics – each weighted at 5% of total bonus. The customer and employee metrics are direct drivers of business growth and performance, so fully aligned with shareholder value. Employee engagement will be measured by considering our annual employee engagement survey scores, and customer engagement will be considered through quarterly claims transactional NPS results across our retail businesses. Alongside these engagement metrics will be an individual personal objectives scorecard weighted at 15%, taking the total non-nancial component of the bonus for 2023 to 25% for each Executive Director. Long-term incentive plan (LTIP) The LTIP is intended to incentivise and reward our Executives for delivering against long-term objectives that are focused on growth in Company value and aligned with the interests of shareholders. The current metrics of growth in net asset value (NAV) per share plus dividends and relative total shareholder return (TSR) measured against a group of our main peers, remain key measures of our long-term success and are therefore being retained. To complement the existing structure we are proposing to include in the policy the capacity to base up to 30% of LTIP awards in future years on non-nancial measures, including an element related to our environmental impact in order to ensure that the LTIP supports the delivery of our wider corporate strategy and recognises the impact that we can have as an insurer and an investor. As work continues in this area and having considered shareholder feedback, for 2023 LTIP awards we propose to retain our past focus on nancial measures only, with a 50% weighting proposed for relative TSR and 50% for NAV growth. We will consult with shareholders again ahead of introducing an environment-related measure in future years. Good governance changes We are also proposing a number of smaller changes to the policy in order to ensure its continued alignment with good governance practice. A Bonus deferral mechanism: the current policy includes a cash deferral structure which applies for up to two years following the end of the nancial year, with a variable amount deferred depending on bonus quantum. In order to align Executive interests further with shareholders, align with market practice and make deferral simpler, we propose that deferral be applied at a at rate of 40% of bonus with amounts deferred into Hiscox shares and released three years following the end of the relevant performance year. A Post-employment share ownership guidelines: post-employment share ownership under the current policy tapers by 50% at one year post-termination. We propose to align to the Investment Association’s principles of remuneration, to extend the full post-employment shareholding guideline to two years with a requirement to hold shares in line with the in-service guideline in place immediately prior to departure, or the actual shareholding on termination if lower. 108 Hiscox Ltd Report and Accounts 2022 A Malus and clawback: we propose to extend our current provisions by adding to the existing list of circumstances that may trigger the use of malus or clawback. Further details are included on page 140. Target setting The strategic evolution of the Group (see pages 6 to 7) has two important consequences – rst, more consistent earnings growth should, over time, narrow the range of performance outcomes and, secondly, the planned increase in the contribution from retail should, again over time, reduce NAV volatility arising from underwriting. Therefore, the Committee felt it was important to incentivise Executives to deliver long-term incremental and stable growth in earnings. We will therefore seek to incorporate these factors as we set incentive targets. For 2023 this will involve: A slightly lower parameters for the ROE outcomes that underpin our bonus targets; and A a narrower range of NAV growth outcomes applicable to the LTIP. In setting the targets, we have also moved away from referencing the risk-free rate to absolute thresholds for ROE and NAV growth, reecting both broader market practice and also the fact that the risk-free rate is forecast to remain volatile. 2022 business performance The Group has delivered a strong result in an active year of geopolitical uncertainty, economic unpredictability and natural catastrophe losses. An underwriting prot of $269.5 million (2021: $215.6 million) and combined ratio of 90.6% (2021: 93.2%) is a testament to the disciplined execution of a rened strategy of building more balanced portfolios to drive reduced earnings volatility. Hiscox has achieved strong organic capital generation, enabling deployment of additional capital into a very favourable rating and underwriting environment while continuing to maintain a strong balance sheet and solvency ratio, and preserving a progressive dividend. However, an excellent underwriting performance was masked by signicant unrealised investment losses in our bond portfolio. This was driven by the high level of volatility in the global bond markets this year and some of the sharpest rises in interest rates on record. Most of the bond portfolio losses are mark-to-market losses, and thus accounting rather than cash losses. Given that our portfolios typically hold these investments until maturity, and the portfolio is of very high quality, we expect that these losses will unwind as the bonds mature. Remuneration outcomes for 2022 2022 annual bonus Pre-tax ROE, our performance metric for both Executive Director and wider workforce prot bonuses, was materially impacted by the unrealised investment losses on the bond portfolio. The Committee is rmly of the view that unrealised gains and losses in such a volatile external environment are not a helpful or fair reection of management performance. For the wider workforce, the Committee has decided that the fairest course is to pay bonuses on the pre-tax result after excluding the impact of unrealised investment losses on bonds in their entirety. As those bonds return to par over the next three years, we will adjust future bonus pools to remove the impact of any future gains. This smoothing effect of an accounting impact on the maturity prole of our bonds is, we feel, appropriate from a short-term incentive perspective. For the three Executive Directors, without adjustment they would not receive a bonus in respect of 2022. Given the Group reported its strongest underwriting prot since 2015 during what has been a turbulent year, and considering the broader contribution and impact made by Executive Directors, after careful consideration the Committee determined that it would be appropriate to exclude 50% of the unrealised investment losses on bonds ($107.5 million) for 2022, from the bonus calculation. This results in an adjusted pre-tax ROE result of 6.1%. The Committee is of the view that paying 25% of the maximum bonus opportunity to Executive Directors is a fair outcome and that payment of this level of bonus is aligned with the shareholder experience. The Committee also noted the improvement in share price performance seen during 2022 and the payment of dividends which were not impacted by unrealised investment losses. As with the wider workforce, we will adjust the bonus pools over the next three years to remove the unwinding of the unrealised investment losses, so that there is no future benet. 2020-2022 LTIP Growth in NAV per share plus dividends is our performance metric for awards made in 2020, vesting in 2023. Performance averaged over 2020, 2021 and 2022 has not met the vesting threshold and therefore awards made to Executive Directors will lapse in full. Chapter 3 72 Governance Chapter 4 106 Remuneration Annual statement from the Chair of the Remuneration Committee Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 109Hiscox Ltd Report and Accounts 2022 2023 remuneration Executive Directors will receive salary increases of 5% which is below the average across other Hiscox employees in the UK of 6.1%. Award opportunities under the bonus and LTIP arrangements remain unchanged from 2022. Proposed changes to the performance metrics and the assessment process for both plans are outlined above. Further detail on the measures and targets are set out on pages 123 to 124. Wider workforce Engagement We recognise the importance of engaging with and seeking feedback from employees on issues including remuneration to inform decision-making. One of the ways we do this is through our Employee Engagement Network, a representative group from across functions and geographies, whose sessions are facilitated by Employee Liaison and Non Executive Director Anne MacDonald and whose anonymised views are shared with the Board throughout the year. In 2022, a range of people-related topics were discussed in this forum, including new ways of working, diversity, equity and inclusion (DEI) and remuneration. Another way in which we do this is through the Group’s annual employee engagement survey, and the Committee is particularly pleased with the positive improvements in employee engagement during the year, reecting the strategic importance placed on building connected teams post-pandemic. More information on the Group’s 2022 employee engagement scores, the highest in ten years, can be found on page 3. Rewards and benets Another of the Group’s strategic priorities for 2022 was to take a fresh look at the experience of working at Hiscox, ensuring it remains a great place to work and build a career. This was a consultative process, with views collected from across the Group, and resulted in some signicant improvements to the global benets offering during 2022: A the introduction of HSX:26 – an all-permanent-staff share ownership grant, in line with our ownership value and in recognition of the critical role that all employees play in achieving our strategic objectives between now and 2026, when the shares vest; A a refreshed sabbatical policy – giving all permanent staff a four-week paid sabbatical for every ve years of service; and A the introduction of Hiscox days – giving our people two additional days of leave to allow them to mark occasions that matter to them – from religious holidays, to family events, or something else important. These days may also be donated to a colleague. Pay Financial well-being is a core pillar of our benet philosophy and is why Hiscox has been an accredited Living Wage employer in the UK since 2019. In 2022, we recognised the additional challenges of high ination levels and an increased cost of living, and made cost of living lump sum payments of £1,500/$1,500/€1,500 to the lowest-earning portion of our workforce – with 38% of our people benetting from a one-off payment. Pay reporting, measurement and monitoring In 2022, Hiscox published its sixth annual gender pay report for the UK, and the mean pay gap of 16.0% (2021: 19.1%) represents steady progress at getting more women into more senior and higher-paid roles. Since 2017, on a mean basis, our gender pay gap has reduced steadily and is now 15 percentage points lower than when reporting commenced. While gender pay gap reporting is a UK-specic disclosure requirement, internally we measure and monitor the gap globally. This supports our continued focus on DEI and is reected in how we nurture talent and build a pipeline of diverse leaders. For example, each business unit and function across the Group has an action plan in place that is measured and monitored and ensures we are building gender diversity into succession planning and career development as we seek to realise women’s leadership potential across our business. In summary The Remuneration Committee is satised that the 2022 remuneration outcomes are aligned with the experience of shareholders and reective of business performance. Our policy has served us well to date, but we believe that the proposed amendments reect good market practice, align incentives with our wider strategic objectives, and will enable us to continue to retain and recruit the high-calibre leadership required to deliver in a highly competitive global sector. Colin Keogh Chair of the Remuneration Committee Chapter 3 72 Governance Chapter 4 106 Remuneration Annual statement from the Chair of the Remuneration Committee Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 110 Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Remuneration summary The Hiscox remuneration policy is designed to drive a culture of high performance and create sustainable long-term value for shareholders. The policy follows three clear principles: A simple and results-driven, with variable rewards if Hiscox delivers prots and shareholder returns in excess of specied return thresholds; A incentivise Executive Directors appropriately, over the short and long term; and A align Executive Directors’ interests with those of our shareholders, focusing on effective risk management, return on equity (ROE) and net asset value growth, which drives total shareholder return over time. Base salary Competitive xed pay. Bonus of c.25% of maximum opportunity for the Executive Directors. Long-term performance impacted by Covid-19 events and catastrophe claims. PSP awards granted in 2020 will not vest. Single gure of £1,390,959 for the CEO. A summary of the remuneration arrangements for Executive Directors is provided opposite. Annual bonus Aligned to shareholder interests. Benets Same as majority of employees. Performance Share Plan (PSP) Aligned to long-term shareholder interests and performance. Shareholding guidelines Aligned to shareholder interests. Key principles underpinning remuneration at Hiscox Remuneration outcomes for 2022 Summary of remuneration arrangements 111Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Remuneration summary Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Salaries for 2022: — Aki Hussain: £750,000 — Paul Cooper: £525,000 — Joanne Musselle: £525,000 Maximum opportunity: — up to 300% of salary for CEO and CFO; — up to 400% of salary for CUO. Over the past ten years, the average bonus awarded to the CEO has been equivalent to 26% of the current maximum opportunity. Performance metrics: disclosure of the ROE target ranges and detail around the individual performance factors used to determine outcomes for 2022 is provided on pages 114 to 117. Deferral: part deferral of amounts in excess of £50,000. 2022 actual as a percentage of maximum opportunity: — Aki Hussain: 25% — Paul Cooper: 25% — Joanne Musselle: 25% Award subject to three-year performance period and two-year holding period. Maximum opportunity: 250% of salary for all Executive Directors. Vesting subject to: net asset value per share growth plus dividends (60% weighting) and relative TSR (40% weighting). 2022 award as percentage of salary: — Aki Hussain: 250% — Paul Cooper: 250% — Joanne Musselle: 250% Holding period: awards subject to a further two-year holding period following vesting. Salaries for 2023: — Aki Hussain: £787,500 —Paul Cooper: £551,250 —Joanne Musselle: £551,250 Salary increase of 5% in line with the average UK employee increase of 6.1%. Maximum opportunity unchanged. Performance metrics: 75% weighting on ROE and 25% on non-nancial performance metrics. Further details are provided on page 123. Deferral: at rate of 40% of bonus with amounts deferred into Hiscox shares and released three years following the end of the relevant performance year. Maximum opportunity, time horizon and holding period all unchanged. Vesting subject to: net asset value per share growth plus dividends (50% weighting) and relative TSR (50% weighting). 2023 award as percentage of salary: Aki Hussain: 250% Paul Cooper: 225% Joanne Musselle: 225% Share ownership guideline unchanged. Post-employment shareholding requirement: maintain the level of the in-employment shareholding guideline (or the actual shareholding on stepping down, if lower) for two years following stepping down from the Board. Executive Directors’ benets can include health insurance, life insurance, long-term disability schemes and participation in all-employee share schemes. Retirement benets are delivered via a cash allowance of 10% of salary, paid in lieu of the standard pension contribution, or a combination of pension contribution and cash allowance, totalling 10% of salary. These benets mirror those available to most other employees in the organisation. Base salary Competitive xed pay. Implementation of policy for 2022 Implementation for 2023 Read our updated remuneration policy. 132 Annual bonus Aligned to shareholder interests. Benets Same as majority of employees. Performance Share Plan (PSP) Aligned to long-term shareholder interests and performance. Shareholding guidelines Aligned to shareholder interests. Share ownership guidelines of 200% of salary for all Executive Directors, after ve years in role. 2022 actual: — Aki Hussain: 212% — Paul Cooper: 62% Paul Cooper was appointed in May 2022. — Joanne Musselle: 243% Post-employment shareholding requirement: retain a shareholding at the level of the in-employment guideline for one year and half this amount for the following year. 112 Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Annual report on remuneration 2022 This report explains how the remuneration policy was implemented for the nancial year ended 31 December 2022. PwC has been engaged to audit the sections in the annual report on remuneration 2022 below entitled ‘Executive Director remuneration’ and ‘additional notes to the Executive remuneration table’, ‘annual bonus’, ‘performance outcomes for 2022’, ‘long-term incentive plan’, ‘Non Executive Director remuneration table’, ‘Directors’ shareholding and share interest’, ‘Performance Share Plan’ and ‘Sharesave Schemes’, ‘payments to past Directors’, ‘payments for loss of ofce’, to the extent that would be required by the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2013. Executive Director remuneration table (audited) 2022 Total split Name Salary £ Benefits £ Bonus £ Long-term incentive plan 4 £ Retirement £ Other 3 £ Total £ Fixed remuneration £ Variable remuneration £ Aki Hussain 1 750,000 10,593 562,500 0 67,8 66 0 1,390,959 828,459 562,500 Paul Cooper 2 340,057 6,009 237,182 0 30,732 620,273 1,234,253 376,798 8 57,45 5 Joanne Musselle 522,125 8,890 525,000 0 43,527 0 1,099,542 574,542 525,000 2021 Total split Name Salary £ Benefits £ Bonus £ Long-term incentive plan £ Retirement £ Total £ Fixed remuneration £ Variable remuneration £ Aki Hussain 511,000 8,308 462,15 0 0 46,453 1,0 27, 911 565,761 462,15 0 Joanne Musselle 511,000 9,060 550,000 0 46,938 1,116,99 8 566,998 550,000 ¹Aki Hussain was appointed as Group Chief Executive Officer on 1 January 2022 (he was formerly the Group Chief Financial Officer). 2 Paul Cooper was appointed as Group Chief Financial Officer on 9 May 2022 and appointed to the Hiscox Ltd Board as an Executive Director on 12 May 2022. Details of his joining package are contained on page 107 of the 2021 remuneration report. 3 Includes Sharesave scheme discount to market value of £4,500 (see page 121), plus 2021 bonus buy-out of £253,470 paid in May 2022, plus partial 2022 bonus buy-out of £119,318, plus share buy-out of £242,985 using the middle market quotation of £9.142 on the 20 September 2022 vesting date. Dividend equivalents were added. The share price had dropped 5% between the date of grant and vest. See page 117 for more details of buy-out arrangements. 4 2022 long-term incentives for Aki Hussain and Joanne Musselle relate to performance share awards granted in 2020 where the performance period ends on 31December2022. The award is due to vest on 15 May 2023. Based on the performance achieved, the awards will not vest. As the award will lapse in full there is no part of the award attributable to share price appreciation. 113Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Annual report on remuneration 2022 Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Additional notes to the Executive Director remuneration table (audited) Salary Salary reviews take place in the first quarter of the year, effective from 1 April. As noted in last year’s remuneration report, Joanne Musselle’s salary was increased by 2.2% from April 2022, which was below the average UK-based employee salary increase. Aki Hussain’s salary remained unchanged from his 1 January 2022 starting salary. Paul Cooper’s salary was effective from him commencing employment on 9 May 2022. Base salaries for Executive Directors from 1 April 2022 were as follows: April 2022 £ Aki Hussain 750,000 Paul Cooper 525,000 Joanne Musselle 525,000 Benets For 2022, benefits provided for Executive Directors included the healthcare scheme, life insurance, income protection insurance and critical illness policies, as well as a Christmas gift and fitness cash allowance. Retirement benets Aki Hussain and Paul Cooper received a 10% of salary cash allowance in the year (less an offset for the employer’s UK National Insurance liability) in lieu of the standard employer pension contribution. Joanne Musselle receives a combination of cash allowance and employer pension contribution totalling 10% of salary (less an offset for employer’s UK National Insurance on the cash allowance). The value of these retirement benefits are shown in the Executive Director remuneration table on page 112. Executive Director retirement benefits are consistent with those offered to the majority of UK employees. This has been the policy at Hiscox for a number of years. Variable pay To ensure that remuneration is aligned with Company performance and the shareholder experience, a significant proportion of pay is delivered through incentive awards, consisting of an annual bonus and share awards under the Performance Share Plan, which can vary significantly based on the level of performance achieved. Bonuses are only paid if results exceed a specified threshold set taking into account prevailing market conditions. Although the remuneration structure has naturally evolved over time to reflect market and best practice, the simple framework has been in place for more than 15 years. 114 Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Annual report on remuneration 2022 Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Annual bonus (audited) The Executive Directors, along with other employees across the Group, participate in prot-related bonus pools, which are calculated at a business unit level and for the Group as a whole. The Remuneration Committee believes that the most appropriate measure for the calculation of the bonus pool is pre-tax return on equity (ROE), as this aligns management’s interests with those of shareholders, minimises the possibility of anomalous results, and ensures that incentives for Executive Directors and other employees are tied to the Company’s prot performance. When setting targets, the Committee seeks to motivate strong performance while also encouraging sustainable behaviours, in line with the dened risk appetite of the business. The bonus is structured in a way that ensures signicant variability in outcomes, including the possibility of no bonus being paid. Over the past ten years there have been three occasions when the Group delivered a pre-tax ROE below the required threshold and no bonuses were paid to Executive Directors. The threshold is set annually using an investment benchmark rate and for 2022 was set at a pre-tax ROE of risk-free-rate plus 2.5%. In determining the bonuses to be paid to Executive Directors, the Remuneration Committee bases its judgement on both the performance of the Group and a robust assessment of personal and strategic objectives, including adherence to specic risk management objectives. Details of the key objectives for 2022 and individual achievements by the Executive Directors are shown on page 116. The Remuneration Committee also seeks input from the Chief Risk Ofcer and Chief Actuary. To aid the Committee’s assessment of bonus outcomes, the following framework was in place for 2022. Pre-tax return on equity Indicative bonus range (% of max) 145Hiscox Ltd Report and Accounts 2022 146 Hiscox Ltd Report and Accounts 2022 Q: Tell us a little about your professional background. A: I joined the industry in 1991, a year before Hurricane Andrew. The reinsurance market was going through a paradigm shift similar to the one we’re experiencing now, some three decades on. I joined R.J. Kiln as a graduate trainee and at that stage had not appreciated just how instrumental the company was in creating the foundations of the catastrophe reinsurance marketplace at Lloyd’s. Robert Kiln literally wrote the book on how to transact reinsurance; a book that became known in our part of the industry as ‘the bible’. I suspect there are people of my generation in Hiscox who can still nd a copy on their bookshelves! I’ve known Hiscox through that entire time, in the unique and lovely Lloyd’s way – they were a competitor, but they were also a kindred spirit: supportive of the industry, innovative, creative and courageous. Q: From the outside, what had your perception of Hiscox been? A: From afar, I always considered it a rigorously intellectual organisation, robust and demanding. Now I’m here, I can conrm that’s true! Historically, it’s very heavily associated with reinsurance. There have been a lot of newcomers in our space, particularly over the past decade and a half, but there aren’t many companies that are steeped in the history of reinsurance and have made it a fundamental pillar of their strategy. To have the positive re-enforcement from management that reinsurance is, and will remain, an integral part of our business is a really strong sell to the clients, to our capital, and to our teams. That’s really valuable. Q: What do you think are the key ingredients of a high-performing underwriting operation? A: I think there are a few key ingredients actually. It’s a business that has an inherent uncertainty built into it, so you need the tools to be able to deal with that, measure it and understand what it means. That rigorous analytical capability needs to be reected in senior management, in our capital models and in the underlying models that allow us to transact our business and get the best price. I also rmly believe that reinsurance is a long game. This is about developing relationships, developing trust. It’s not just about capital optimisation in the short term and swapping clients willy-nilly. We have a nite number of clients and, as a result, we build relationships that last decades. I’m still dealing with customers who I rst saw when I was a junior underwriter in the nineties. But marrying that analytical capability with a long-term relationship-building philosophy is difcult. It takes balance and experience. In reinsurance, even more so than some other parts of insurance, every single person in the team needs to have the condence to negotiate and talk to very senior people – even at the very early stages of a career in reinsurance, you’ll be dealing with senior brokers, CEOs and CFOs. So you need to understand the pressure that these people are under, how they tick, what’s on their mind. It’s not easy, but my gosh it means you develop your expertise quickly. Q: As Chief Underwriting Ofcer, what kind of culture are you looking to foster? A: Re & ILS has 19 underwriters and every one of them is bringing in millions of Dollars in gross written premiums, running really key accounts. I don’t underestimate that kind of responsibility, so coming in here as a newbie it’s important to respect the road that has led them to this point in time. As a leader, you sit, you listen, you observe, and you try to build trust. Our work demands a close structure, huge communication and inherent trust. Culturally, we need people with as little ego as possible who trust one another and work seamlessly as a team. And that’s what we have. But it takes effort to do that because we’re in two different locations – Bermuda and London. If we were disparate from one another and not absolutely connected it would signicantly diminish the value. That’s why a strong culture is key. Q: You mentioned that the industry is undergoing a paradigm shift. How would you characterise that? A: This is a complex but nite industry that’s been heavily inuenced by the use of third-party capital, particularly in the last ten years. There’s now an imbalance of demand and supply. Supply has gone down, but demand is not staying at – it’s increasing. We’ve got an inationary environment, the average cost of products is rising, the After building his career at R.J. Kiln Syndicate, Argo Re, Ariel Re and MS Amlin, Matthew Wilken joined Hiscox Re & ILS in January 2022. He is responsible for executing the business’s underwriting strategy and delivering long-term value by ensuring the needs of clients and capital partners are successfully met. Q& A: with Matthew Wilken Chief Underwriting Ofcer, Hiscox Re & ILS 147Hiscox Ltd Report and Accounts 2022 average cost of houses is rising, so the average losses are rising. That means insurance companies are buying more reinsurance cover to protect their rising exposures. But you can’t just increase your line without having the capital to do it and broadly speaking the capital just isn’t there. Our industry is quite systemic in its use of capital models, and every organisation has some form of tool that helps it optimise its return on capital, so there isn’t a lot of spare capacity sitting on anyone’s balance sheet. Exacerbating this situation is the fact that new capacity is not entering the space at the moment so market conditions are reecting this lack of supply. Q: What impact is that disparity having on the structure of the industry? A: The reinsurance industry used to be there to protect the infrequent and very severe losses that would impact companies’ survival, but over the years – as there’s been an excess of supply, and as companies have become more condent in their ability to model price – there’s been a tendency to grow into ever-more vulnerable areas and have larger amounts of smaller losses going into catastrophe reinsurance programmes. That’s now disappearing, and more reinsurers are going back to the idea that the value we really create is the protection of the infrequent severe lossesthat threaten our client’s capital. When you need us, we’re there with our capital and our security and our longevity. The whole structure is changing. In the face of that change, we need to have courage. After Hurricane Andrew in 1992, after the World Trade Centre, and after Hurricane Katrina, the companies that were successful were those that had the courage of their convictions, a sophisticated ability to measure the risk, continuity and longevity in their relationships, the experience to be able to write the contracts and the capital to support it. Q: Where do you see the opportunities? A: The reinsurance world is focused on property catastrophe excess of loss business (or what we call property cat) at the moment. For us it’s the largest part of our overall portfolio. But reinsurance extends to a lot of other lines as well – the so-called specialty lines, such as marine and energy and cyber. We want to grow those lines and we’ve got the ability to do so, so we’ll continue to build out those areas as we go forward. On the property cat side, it’s about getting the right prices at the right attachment levels and most importantly the correct line-size committed on each deal. The industry has, I think, lagged behind the attachment level of the cat product. The vulnerability of cedants’ portfolios have increased massively – the number of houses that exist, what their value is and where people are buying them. For example, more people than ever want to live by the coast. Florida is a prime example of this and represents one of the most vulnerable places to hurricanes on Planet Earth. The impact is that if you have a cat loss now, it’ll cost way more than it used to and that needs to be considered and priced for. Q: What do you need to do to prepare your team for the future? A: Reinsurance demands time in the industry to understand the complexities, and build the relationships, so succession planning is fundamental. Thankfully, Hiscox has got a brilliant graduate programme. The idea that we’re bringing in the young, bright, aspirational leaders of tomorrow, training them on the job and giving them a pathway to develop is really strong. So that’s key to me. The other thing that’s important is the diversity and inclusion policy. If you sit in the average room of reinsurers, 80% of them are going to be white males. We’ve made a conscious effort to make sure we address those issues, and we need to keep doing more. Q: Outside of work, what gives you energy? A: I’ve got family, I’ve got two sons and our life revolves around them. Aside from that, it’s sport. I’m a passionate snowboarder, play golf (badly!) and still rock climb occasionally if the opportunity arises. I’m still a bit of an adrenaline junkie. I’m a very keen kite-surfer, surfer, wind surfer – anything on water I’ll give it a go! But kite surng’s my thing over here in Bermuda. That’s my get-out-of jail-free card to release the stress. Reinsurance demands time in the industry to understand the complexities, and build the relationships, so succession planning is fundamental. Thankfully, Hiscox has got a brilliant graduate programme.” There’s now an imbalance of demand and supply. Supply has gone down, but demand is not staying at – it’s increasing. We’ve got an inationary environment, the average cost of products is rising, the average cost of houses is rising, so the average losses are rising. That means insurance companies are buying more reinsurance cover to protect their rising exposures.” Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 148 Hiscox Ltd Report and Accounts 2022 Directors’ report The Directors have pleasure in submitting their Annual Report and consolidated nancial statements for the year ended 31December2022. Management report The Company is a holding company for subsidiaries involved in the business of insurance and reinsurance in Bermuda, the USA, the UK, Guernsey, Europe and Asia. The information found on pages 24 to 37, 44 to 47, 166 to 230 and 232 fulls the requirements of the management report as referred to in Chapter 4 of the Disclosure Guidance and Transparency Rules (DTR). This includes additional explanation of the gures detailed in the nancial statements and the ofce locations of the Group in different countries. The key performance indicators are shown on pages 4 to 5. Details of the use of nancial instruments are set out in notes 3.3 and 17 to the consolidated nancial statements. An analysis of the development and performance of the business during the nancial year, its position at the end of the year, any important events since the end of the year and the likely future development can be found within the Chief Executive’s report on pages 24 to 37. The Chief Executive’s report also describes the main trends and factors likely to affect the future development, performance and position of the Company’s business. A description of the Company’s strategy and business model is set out on pages 6 to 7. The Company is not involved in any research and development activities. A description of the key risks and uncertainties and how they are managed or mitigated can be found in the key risks section on pages 8 to 11 and the risk management section on pages 44 to 47. In addition, note 3 to the consolidated nancial statements provides a detailed explanation of the key risks which are inherent to the Group’s business and how those risks are managed. Compliance with the UK Corporate Governance Code 2018 (the Code) Details of how the Company has applied the principles set out in the Code and the extent to which it has complied with the provisions of the Code are set out on pages 88 to 93. Emerging and principal risks The conrmation required by Provision 28 of the Code in relation to the Board’s robust assessment of the Company’s emerging and principal risks (referred to in this document as key risks) can be found on page 46. Corporate governance statement The information that fulls the requirements of the corporate governance statement as referred to in DTR 7.2 can be found on pages 83 to 87 in this report. Diversity The diversity of the business is outlined in the Nominations and Governance Committee report on pages 94 to 98 and on page 59. Financial results The Group delivered a pre-tax prot for the year of $44.7million (2021:$190.8million). Detailed results for the year are shown in the consolidated income statement on page 166. Going concern A review of the nancial performance of the Group is set out in the Chief Executive’s report on pages 24 to 37. The nancial position of the Group, its cash ows and borrowing facilities are included in the capital section on pages 42 to 43. The Group has considerable nancial resources and a well-balanced book of business. The Board has reviewed the Group’s current and forecast solvency and liquidity positions for the next twelve months and beyond. As part of the consideration of the appropriateness of adopting the going concern basis, the Directors use scenario analysis and stress testing to assess the robustness of the Group’s solvency and liquidity positions. Scenarios and stresses assessed include economic downturns/shocks, higher ination, cyber attacks, reinsurance default and natural catastrophe events. A number of potential mitigating factors and management actions have been identied to address the potential adverse effects on the Group’s solvency and liquidity. Stress and scenario testing is based on expert opinion and as such is highly subjective. Multiple experts within the business review the provisional results in order to reduce individual biases and to try and ensure all possibilities are considered and captured. In undertaking this analysis, no material uncertainty in relation to going concern has been identied. This is due to the Group’s strong capital and liquidity positions, which provide resilience to shocks, underpinned by the Group’s approach to risk management which is described in note 3 on pages 182 to 192. After making enquiries, the Directors have a reasonable expectation that the Group has adequate resources to continue in operational existence over a period of at least 12 months from the date 149Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Directors’ report Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose of this report. For this reason, the Group continues to adopt the going concern basis in preparing the consolidated nancial statements. Longer-term viability statement The preparation of the longer-term viability statement includes an assessment of the Group’s long-term prospects in addition to an assessment of the ability to meet future commitments and liabilities as they fall due. It is fundamental to the Group’s longer-term strategy that the Directors manage and monitor risk, taking into account all key risks the Group faces, including insurance risks, so that it can continue to meet its obligations to policyholders. The Group is also subject to extensive regulation and supervision including Bermuda Solvency Capital Requirement. Against this background, the Directors have assessed the prospects of the Group in accordance with Provision 31 of the UK Corporate Governance Code 2018, with reference to the Group’s current position and prospects, its strategy, risk appetite and key risks, as detailed in the key risks section on pages 8 to 11 and the risk management section on pages 44 to 47, as well as note 3 to the consolidated nancial statements. The assessment of the Group’s prospects by the Directors covers the three years to 2025 and is underpinned by management’s 2023-2025 business plan. It includes projections of the Group’s capital, liquidity and solvency and reects the Group’s risk prole of a portfolio of diversied short-tailed and medium-tailed insurance liabilities. In making the viability statement, the Board carried out, as part of the Group’s solvency self-assessment process, a robust assessment using scenario analysis and stress testing to consider the Group’s capacity to respond to a series of relevant nancial, insurance-related or operational shocks should future circumstances or events differ from these current assumptions. The adequacy of the liquid resources of the Group’s parent company has been assessed by considering stress scenarios that would result in additional calls on central liquidity by the Group’s business units. A 1-in-200 US and Caribbean hurricane was assessed to be the most severe liquidity stress. Under this scenario the Group was shown to have access to sufcient liquidity sources to remain above risk appetite, after taking into account the Group’s $600.0 million undrawn revolving credit facility. This analysis allows the Board to review and challenge the risk management strategy and consider potential mitigating actions. Based on these assessments, the Board conrms that it has a reasonable expectation that the Group will be able to continue in operation and meet its liabilities as they fall due over the three-year assessment period. Longer term, the Group’s viability is underpinned by the Group’s strategy of balancing big-ticket with retail business, market growth opportunities and underwriting expertise. See pages 6 to 7 for further details of the business model and longer-term prospects. Dividends An interim dividend of 12.0 cents per share was paid on 20September2022 and, as in previous years, a Scrip Dividend alternative was offered. The Board is also proposing payment of a nal dividend in respect of the year ended 31December2022 (subject to shareholder approval) of 24.0 cents per share, to be paid on 13June2023 to shareholders on the register at 5May2023. Bye-laws The Company’s Bye-laws contain no specic provisions relating to their amendment and any such amendments are governed by Bermuda Company Law and subject to the approval of shareholders in a general meeting. Share capital Details of the structure of the Company’s share capital and changes in the share capital during the year are disclosed in note 22 to the consolidated nancial statements. The ordinary shares of 6.5p each are the only class of shares presently in issue and carry voting rights. There is power under Bye-law 45 of the Company’s Bye-laws for voting rights to be suspended if calls on shares are unpaid. However, there are no nil or partly paid shares in issue on which calls could be made. The Bye-laws also allow the Company to investigate interests in its shares and apply restrictions including suspending voting rights where information is not provided. No such restrictions are presently in place. The Company was authorised by shareholders at the 2022 Annual General Meeting (AGM) to purchase in the market up to 10% of the Company’s issued ordinary shares. No shares have been bought back under this authority as at the date of this report. Directors The names and details of all Directors of the Company who served during the year and up to the date of this report are set out on pages 72 to 73. Details of the Chairman’s professional commitments are included in his biography on page 72. Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Directors’ report Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose 150 Hiscox Ltd Report and Accounts 2022 The Bye-laws of the Company govern the appointment and replacement of Directors. In accordance with the Code, the Directors will submit themselves for re-election at the AGM. Details of the Directors’ share ownership is also set out on page 120. Biographical details of the Directors are set out on pages 72 to 73, as are the reasons why the Board believes their contribution is (and continues to be) important to the Company’s long-term sustainable success. This information will also be set out in the circular which will accompany the notice of AGM. Major interests in shares The Company has been notied of the interests in voting rights in its ordinary shares in accordance with DTR 5, which are outlined in the table above. Any acquisitions or disposals of major shareholdings notied to the Company in accordance with DTR 5.1 are announced and those announcements are available on the Company’s website, hiscoxgroup.com. Political donations and charitable contributions The Group made no political donations during the year (2022:$nil). Information concerning the Group’s charitable activities is contained in the environmental, social and governance (ESG) section on pages 54 to 59 and at hiscoxgroup.com/responsibility. Climate-related matters In preparing and authorising this report, the Board has considered the relevance of material climate-related matters. Climate-related matters are discussed at all levels of the Company, including Board level, in line with the ESG governance structure outlined on page 64. The Company also aligns its climate-related activities to the TCFD framework, details of which can be found on pages 60 to 67. Power of Directors The powers given to the Directors are contained in the Company’s Bye-laws and are subject to relevant legislation and, in certain circumstances (including in relation to the issuing and buying back by the Company of its shares), approval by shareholders in a general meeting. At the AGM in 2022, the Directors were granted authorities to allot and issue shares and to make market purchases of shares and intend to seek renewal of these authorities in 2023. Disclosure under LR 9.8.4 of the Listing Rules The information that fulls the reporting requirements relating to the following matters can be found at the pages identied in the table above. Annual General Meeting The notice of the AGM, to be held on 11 May 2023, will be contained in a separate circular to be sent to shareholders. The deadline for submission of proxies is 48 hours before the meeting. By order of the Board Marc Wetherhill Company Secretary Chesney House 96 Pitts Bay Road Pembroke HM 08 Bermuda 8 March 2023 Major interests in shares The Company has been notied of the following interests in voting rights in its ordinary shares in accordance with DTR 5: Number of shares % of issued share capital as at 31 January 2023 Fidelity Investments 33,069,818 9.54 Capital Research Global Investors 25,821,322 7.4 5 There were 346,546,029 shares in issue (excluding Treasury shares) as at 31 January 2023. As at 7 March 2023, no changes have been notied to the Company. Disclosure under LR 9.8.4 of the Listing Rules Details of long-term incentive schemes Annual report on remuneration (pages 117 to 118) Allotment of shares for cash pursuant to employee share schemes Note 22 to the consolidated nancial statements on employee share schemes (page 213) 151Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 6 157 Financial summary Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Directors’ responsibilities statement Advisors The Board is responsible for ensuring the maintenance of proper accounting records which disclose with reasonable accuracy the nancial position of the Group. It is required to ensure that the nancial statements present a fair view for each nancial period. The Directors explain in the Annual Report their responsibility for preparing the Annual Report and Accounts. We conrm that to the best of our knowledge: s the nancial statements, prepared in accordance with UK-adopted international accounting standards, give a true and fair view of the assets, liabilities, nancial position and prot or loss of the Company and the undertakings included in the consolidation taken as a whole; and s the management report includes a fair review of the development and performance of the business and the position of the Company and the undertakings included in the consolidation taken as a whole, together with a description of the principal risks and uncertainties that they face. Hiscox Ltd Secretary Marc Wetherhill Registered ofce Chesney House 96 Pitts Bay Road Pembroke HM 08 Bermuda Registered number 38877 Auditors PricewaterhouseCoopers Ltd. Washington House 4th Floor, 16 Church Street Hamilton HM 11 Bermuda Stockbrokers UBS Limited 1 Finsbury Avenue London EC2M 2PP United Kingdom Registrars Equiniti (Jersey) Limited c/o Equiniti Limited Aspect House Spencer Road Lancing West Sussex BN99 6DA United Kingdom The Directors responsible for authorising the responsibility statement on behalf of the Board are the Chairman, Robert Childs, and the Group Chief Executive Ofcer, Aki Hussain. The statements were approved for issue on 8March2023. The Directors consider that the Annual Report and Accounts, taken as a whole, is fair, balanced and understandable and provides the information necessary for shareholders to assess the Company’s and the Group’s position, performance, business model and strategy. 152 Hiscox Ltd Report and Accounts 2022 Q& A: with Markus Niederreiner Managing Director, Hiscox Germany Network news Through ambitious system changes and integration into its partners’ digital infrastructure, Hiscox Germany is seizing opportunities for growth and efciency. > 153Hiscox Ltd Report and Accounts 2022 154 Hiscox Ltd Report and Accounts 2022 Q: Tell us about your professional journey. What experiences did you bring with you to Hiscox? A: I came over to the UK to do an MBA at Leeds University before I started my professional career in the nancial services industry. Then after seven yearsin different leadership roles for Allianz Germany, seven years in management consulting and ve yearsasManaging Director for BNP Paribas in Germany and Austria, Ijoined Hiscoxin 2021. I would say that in my previous roles a recurring starting pointwas adapting to regulatory, technological or market-related change,resulting in the pursuit of growth opportunities. That is something I’ve brought to my role at Hiscox – my experience of transforming and scaling nancial institutions from very different perspectives. Q: What was it that attracted you to the Company? A: I was fully attracted to the values, to the culture, to the whole spirit of the Company. I was able to feel that in every interview I had. I was also drawn to the enormous potential and ambition the Company has. What makes Hiscox unique, I think, is the way we integrate the expertise and nancial strength of a stock-listed insurance company with the entrepreneurial spirit and dynamic of a real growth company. I love the drive of getting better every day, adapting to changing conditions and building a sustainable business for the future. My role here, together with an ambitious team, is to write the next chapter of Hiscox Germany’s growth story. This means preparing our internal set-up for protable growth and building an increased footprint in Germany. That’s basically the mission, and for me it’s a really exciting one. Q: How have you found it so far? A: My predecessor, Robert Dietrich, was in this role for 15 of his 25 years at Hiscox, and he built this business in Germany up to where it is now, before moving on to his current role as Hiscox Europe Chief Executive Ofcer. Coming in from outside of Hiscox to take on the role was of course a challenge, but I have absolutely loved it. What has helped is that my job is not just to step into the shoes of a person who did a fantastic job before me for such a long time. My job is to create something that will prepare us for the future. We now need to take the next step in growing our business and organisation and I’m very lucky to be able to build on such solid foundations. Q: Looking back over the past year, what are you most proud of? A: This has been a year of intensive transformation, and we’ve also had to face the challenges of a demanding market environment, but we’ve been able to deliver important foundations for future growth without sacricing short-term results. We’ve achieved double-digit growth and stable protability while making necessary adjustments to our product line and delivering important milestones within our digital transformation projects. All these achievements were only possible with an enormous team effort where everybody really went the extra mile, and it makes me really proud to be part of such a team. Q: With those digital transformation projects, what is it that you’re seeking to achieve? A: Our digital transformation initiatives are for sure the key enablers for our growth ambitions and efciency targets. We decided to not only digitise on the surface but to build a new core system, which for any insurance company is one of the most demanding projects you can handle. The implementation and migration of the new core system was piloted here in Germany before being rolled out to other European countries, so that was a big challenge for us. But in combination with new front-ends and data architecture, these system changes give us enhanced connectivity, easy integrations into existing partner infrastructures and new opportunities to advance our analytics and data-driven business models. They will help us react quickly to constantly evolving customer and partner expectations and create new growth opportunities. At the same time, we will be able to break the interdependency of revenue and expense growth. Q: Being the pilot country for the core system change must have been a signicant responsibility. A: There’s a special responsibility in piloting such a project in one country. The lessons we have learnt mean that Markus Niederreiner joined Hiscox Germany in September2021, bringingwith him extensive experience of implementing growth strategies and overseeing the digitisation of business processes. Q& A: with Markus Niederreiner Managing Director, Hiscox Germany 155Hiscox Ltd Report and Accounts 2022 not every country following us will have to go through the same tough journey. As well as being able to share those lessons, the good thing about the pan-European set-up here is that it helps us leverage return on investment and gives us all opportunities to take on ambitious digital transformation projects like this that we would never be able to tackle alone. Our new cyber product for Germany is another example of a pilot. One of the features is an innovation for business interruption that helps to accelerate claims regulation for small businesses and mitigate surge risk scenarios. With that, we were not only introducing a market-leading solution for Germany, we were implementing a pilot for other European countries, and that is very exciting. Q: Where do you see the biggest opportunities for growth? A: Beside building on our strong position within our private and commercial insurance lines, we see enormous potential in SME commercial insurance, as major parts of this segment are under-served in Germany – or even unserved. On the product side, we are looking to expand and develop our verticals for certain target groups like employee leasing or e-education businesses. This will be complemented by digitising and simplifying our quote and bind processes, integrating them into existing partner infrastructures and improving the underlying data exchange. The objective is to make it easy for our partners, and to offer also more standardised products to their smaller mass clients. A concrete example for new business models arising in this context is our partnership with an ecosystem for the creator – by which we mean content creators, inuencers – and the freelancer industry. This is an exponentially growing target group, completely within our appetite, but difcult to access and often with a low sensitivity to risk exposure. Our approach allows us to integrate insurance solutions for creators and freelancers with other products and services like factoring solutions or business loans, which is a really compelling proposition for this target group. These new sales partnerships mean we need the ability to deliver modular products and easy processes, rather than individual case-by-case underwriting. This requires a mindset shift as well as a logistical one, but it’s an approach which holds a lot of promise for us. Q: How close is your relationship with the other Hiscox Europe ofces? A: It is very close. Compared to other geographies like the UK or the USA, we have this diversication of different countries, different geographies, different cultures and different market mechanics, which can sometimes be a challenge. But this also gives us an opportunity to learn so much from each other. We all have different strengths. For example, in France and Spain, bancassurance is already much more mature than it is in Germany, so we can learn a lot from them about that segment. We have meetings on a very regular basis, across geographies and functions. This is also something that makes Hiscox unique for me – the culture and the aspiration to create something greater together. Q: Outside of work, what gives you energy? A: My family, for sure. I became a father for the rst time last year. I have a small daughter who gives me a lot of energy, of course! And the other part is that living in Bavaria, we are quite close to the mountains. The mountains are the perfect place to recover: skiing in winter, hiking in summer. This is the privilege of living in Munich. You’re in a city but you’re close to the lakes and the mountains, and for me this is the perfect environment. Our new cyber product for Germany is another example of a pilot. One of the features is an innovation for business interruption that helps to accelerate claims regulation for small businesses and mitigate surge risk scenarios.” I was fully attracted to the values, to the culture, to the whole spirit of the Company. I was able to feel that in every interview I had. I was also drawn to the enormous potential and ambition the Company has. What makes Hiscox unique, I think, is the way we integrate the expertise and nancial strength of a stock-listed insurance company with the entrepreneurial spirit and dynamic of a real growth company.” 156 Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 6 157 Financial summary 157Hiscox Ltd Report and Accounts 2022 Chapter 3 72 Governance Chapter 4 106 Remuneration Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Financial summary Chapter 6 157 Financial summary 158 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Report on the audit of the consolidated nancial statements Our opinion In our opinion, the consolidated nancial statements present fairly, in all material respects, the consolidated nancial position of Hiscox Ltd (‘the Company’) and its subsidiaries (together ‘the Group’) as at 31December2022, and their consolidated nancial performance and their consolidated cash ows for the year then ended in accordance with UK-adopted international accounting standards. What we have audited The Group’s consolidated nancial statements comprise: A the consolidated income statement for the year ended 31December2022; A the consolidated statement of comprehensive income for the year ended 31December2022; A the consolidated balance sheet as at 31December2022; A the consolidated statement of changes in equity for the year then ended; A the consolidated statement of cash ows for the year then ended; and A the notes to the consolidated nancial statements, which include signicant accounting policies and other explanatory information. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the ‘auditor’s responsibilities for the audit of the consolidated nancial statements’ section of our report. We believe that the audit evidence we have obtained is sufcient and appropriate to provide a basis for our opinion. Independence We are independent of the Group in accordance with the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA Code) and the ethical requirements of the Chartered Professional Accountants of Bermuda Rules of Professional Conduct (CPA Bermuda Rules) that are relevant to our audit of the consolidated nancial statements in Bermuda. We have fullled our other ethical responsibilities in accordance with the IESBA Code and the ethical requirements of the CPA Bermuda Rules. Independent auditor’s report to the Board of Directors and the Shareholders of Hiscox Ltd Our audit approach Overview Materiality Group scoping Key audit matters A Overall group materiality: $37.5 million, which represents approximately 0.8% of gross premiums written for the year ended 31 December 2022. Our audit comprised: A full scope audit procedures over four components; A for certain other components, audit procedures over specied nancial statement line item balances; A for the remaining components that were not inconsequential, analytical procedures on their nancial information. A Valuation of gross claims liabilities. A Valuation of reinsurance claims recoverable. A Disclosure of the expected impact of IFRS 17. 159Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Independent auditor’s report Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration In establishing the overall approach to the Group audit a determination was made of the type of work that needed to be performed at the components by the Group engagement team, or by the component audit teams within the PwC United Kingdom, PwC United States and PwC Bermuda rms. A determination was made of the level of involvement of the Group engagement team that was necessary in the audit work at those components to be able to conclude whether sufcient appropriate audit evidence had been obtained. The Group engagement team had regular interaction with the component teams during the audit process. The engagement leader and senior members of the Group engagement team reviewed in detail all reports with regards to the audit approach and ndings submitted by the component auditors. This together with additional procedures performed as described above, gave us the evidence we needed for our opinion on the consolidated nancial statements as a whole. The impact of climate risk on our audit As part of our audit, enquiries were made of management (both within and outside of the Group’s nance function) to understand the process management adopted to assess the extent of the potential impact of climate risk on the Group’s consolidated nancial statements and support the disclosures made within the notes to the consolidated nancial statements. The key areas where management has evaluated that climate risk has a potential to impact the business are in relation to underwriting risk, nancial risk, and regulatory, legal, and reputational risk. Management considers that the impact of climate change does not give rise to a material nancial statement impact. Our knowledge of the Group was applied to evaluate management’s assessment of the impact on the consolidated nancial statements. An evaluation was performed of the completeness of management’s assessment of climate change risk under the categories of physical risk, transition risk, and liability risk and how these may affect the consolidated nancial statements and the audit procedures performed. As part of this, our audit procedures included: A reading the minutes of meetings of the Group’s Sustainability Steering Committee; A reading submissions to regulators; A reading the Group’s climate report 2022; and A considering the Group’s memberships, accreditations and public commitments. The risks of material misstatement to the consolidated nancial statements as a result of climate change were assessed and it was concluded that for the year ended 31December2022, there was no impact on the key audit matters or the assessment of the risks of material misstatement. Finally, the consistency of the disclosures in relation to climate change (including the disclosures in the Task Force on Climate-Related Financial Disclosures (TCFD) section) within the Report and Accounts was considered against the consolidated nancial statements and our knowledge obtained from our audit including challenging the disclosures given in the narrative reporting within the consolidated nancial statements. Audit scope As part of designing our audit, the risks of material misstatement in the consolidated nancial statements were assessed and materiality was determined. In particular, consideration was given to where management made subjective judgements; for example, in respect of signicant accounting estimates that involved making assumptions and considering future events that are inherently uncertain. As in all of our audits, the risk of management override of internal controls was addressed, including, among other matters, consideration of whether there was evidence of bias that represented a risk of material misstatement due to fraud. Tailoring of Group audit scope The scope of our audit was tailored in order to perform sufcient work to enable us to provide an opinion on the consolidated nancial statements as a whole, taking into account the structure of the Group, the accounting processes and controls, and the industry in which the Group operates. The Group is structured into four segments (see note 4 to the consolidated nancial statements) and is a consolidation of over 50 separate legal entities. The Group is a global specialist insurer and reinsurer, and its operations primarily consist of the legal entity operations in the United Kingdom, Europe, the United States and Bermuda. A full scope audit was performed for four components located in the United Kingdom and Bermuda. Financial statement line item audit procedures were also performed over components in the United Kingdom, the United States and Bermuda. Taken together this work provided over 80% coverage of the Group’s gross premiums written and over 80% of the Group’s total assets. The four full scope audit components are: (i) Hiscox Dedicated Corporate Member Syndicate No. 33, (ii) Hiscox Dedicated Corporate Member Syndicate No. 3624, (iii) Hiscox Insurance Company Limited, and (iv) the parent company, Hiscox Ltd (including consolidation). For certain other components, account balances were identied which were considered to be signicant in size or audit risk at the nancial statement line-item level in relation to the consolidated nancial statements, and nancial statement line item audit procedures were performed over these specied balances. Analytical procedures over the nancial information of the remaining components that were not inconsequential were performed. 160 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Independent auditor’s report Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Materiality The scope of our audit was inuenced by our application of materiality. An audit is designed to obtain reasonable assurance whether the consolidated nancial statements are free from material misstatement. Misstatements may arise due to fraud or error. They are considered material if, individually or in aggregate, they could reasonably be expected to inuence the economic decisions of users taken on the basis of the consolidated nancial statements. Based on our professional judgement, certain quantitative thresholds for materiality were determined, including the overall Group materiality for the consolidated nancial statements as a whole, as set out in the table below. These, together with qualitative considerations, helped to determine the scope of our audit and the nature, timing and extent of our audit procedures and to evaluate the effect of misstatements, both individually and in aggregate, on the consolidated nancial statements as a whole. Materiality Overall Group materiality How we determined it Rationale for the materiality benchmark applied $37.5 million. Approximately 0.8% of gross premiums written for the year ended 31December2022. In determining materiality, nancial metrics believed to be relevant to the primary users of the consolidated nancial statements were considered. We concluded a premium based metric was the most relevant to the users. A premium based metric provides a good representation of the size and complexity of the business and it is not distorted by insured catastrophe events to which the Group is exposed, or the levels of external reinsurance purchased by the Group. Performance materiality is used to reduce to an appropriately low level the probability that the aggregate of uncorrected and undetected misstatements exceeds overall materiality. Specically, performance materiality is used in determining the scope of the audit and the nature and extent of testing of account balances, classes of transactions and disclosures, for example in determining sample sizes. The performance materiality applied was 75% of overall materiality, amounting to $28 million for the consolidated nancial statements. A number of factors were considered in the determination of performance materiality including: the history of misstatements, risk assessment and aggregation risk and the effectiveness of controls – we concluded that 75% of overall materiality was appropriate. We agreed with the Audit Committee that we would report to them misstatements identied during our audit above $1.9 million, as well as misstatements below that amount that, in our view, warranted reporting for qualitative reasons. Key audit matters Key audit matters are those matters that, in the auditors’ professional judgement, were of most signicance in the audit of the consolidated nancial statements of the current period and include the most signicant assessed risks of material misstatement (whether or not due to fraud) identied by the auditors, including those which had the greatest effect on: the overall audit strategy; the allocation of resources in the audit; and directing the efforts of the engagement team. These matters, and any comments we make on the results of our procedures thereon, were addressed in the context of our audit of the consolidated nancial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. This is not a complete list of all risks identied by our audit. Disclosure of the expected impact of IFRS 17 is a new key audit matter this year. Otherwise, the key audit matters below are consistent with last year. 161Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Independent auditor’s report Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Key audit matter 1. Valuation of gross claims liabilities Refer to notes 2.13, 2.21 and 23 to the consolidated nancial statements for disclosures of related accounting policies and balances. As at 31 December 2022 gross claims liabilities comprised $2.5 billion of claims reported and claims adjustment expenses, and $4.5 billion of claims incurred but not reported (IBNR). Insurance claims liabilities are inherently uncertain and contain material estimates, the most subjective element being IBNR. Management bases the estimate of IBNR on the estimated ultimate cost of all unsettled claims, inclusive of the related claims handling costs. There is also uncertainty in elements of the reported but not settled claims including those related to Covid-19. For IBNR, the methodologies and assumptions used to estimate insurance liabilities involve a signicant degree of judgement. As a result, this was an area of focus as the valuation can be materially impacted by numerous factors including: A the underlying volatility attached to estimates for certain classes of business, where small changes in assumptions can lead to large changes in the levels of the estimate held, including the change to reserving classes implemented this year; A the risk of inappropriate assumptions used in determining current year estimates. Given that limited data is available, especially for ‘long-tailed’ classes of business, there is a greater reliance on expert judgement in management’s estimates; and A the risk of application of inappropriate assumptions in respect of specic claims reserves for natural catastrophes and other large claims losses, including inwards reinsurance classes of business exposed to claims and potential claims arising from Covid-19. There is signicant judgement involved in these loss estimates, particularly as they are often based on limited data. How our audit addressed the key audit matter Procedures were performed to obtain an understanding of, evaluate and test the design and operational effectiveness of, key controls in place in respect of the valuation of insurance claims liabilities In addition, the following procedures were performed: A tested the completeness and accuracy of premiums data used in the actuarial projections for IBNR; A tested the completeness and accuracy of claims data used in the actuarial projections for IBNR, the establishment of large loss reserves, and the determination of reported but not settled claims; A tested the completeness and accuracy of policy data, where applicable, used to establish large loss reserves; and A reconciled the gross claims liabilities from the underlying nancial records to the consolidated nancial statements. In performing our work over the valuation of IBNR PwC actuarial specialists were used, where appropriate. Procedures included the following: A development of independent point estimates for classes of business considered to be higher risk, particularly focusing on the largest and most uncertain classes, as well as for certain other classes to introduce unpredictability, as at 31 August 2022 and performed a roll-forward test to 31 December 2022; A tested specic claims reserves including those impacted by Covid-19, natural catastrophes and other large claims by understanding and challenging the methodology and assumptions used by management and where available comparing to data reported by counterparties, industry benchmarks and other publicly available information; A performed key-indicator testing procedures over the remaining classes of business to evaluate gross IBNR reserves; A evaluated the appropriateness of the booked gross loss reserve margin, taking into account estimation uncertainty inherent in the underlying insurance business; and A inspected the supporting evidence produced by management on changes made to reserving classes. For those classes subject to independent re-projection, assessed the appropriateness of the loss reserving classes. The results of our procedures indicated that the valuation of gross claims liabilities was supported by the evidence obtained. Key audit matters 162 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Independent auditor’s report Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Key audit matters Key audit matter 2. Valuation of reinsurance claims recoverable Refer to notes 2.13, 2.21 and 23 to the consolidated nancial statements for disclosures of related accounting policies and balances. The valuation of the reinsurance claims recoverable is uncertain due to the signicant degree of judgement applied in valuing the associated gross claims liabilities that have been reinsured, the complexity of the application and coverage of the reinsurance programme, and the willingness and ability of the reinsurers to pay. As at 31 December 2022 claims recoverable are $3.4 billion in the consolidated nancial statements. For the year ended 31 December 2022, there are additional circumstances contributing to the degree of uncertainty for elements of reinsurance claims recoverable as follows: A reinsurance recoverables associated with policies affected by Covid-19, as cedants and reinsurers continue to evaluate how losses will be applied to (re)insurance contracts; and A the execution of legacy portfolio transaction (LPT) contracts with external counterparties during the year. Such transactions require judgement on the accounting for the contracts, in particular the degree of risk transfer present in the reinsurance contracts. How our audit addressed the key audit matter Procedures were performed to obtain an understanding of, evaluate and test the design and operational effectiveness of key controls in place in respect of the valuation of reinsurance claims recoverable. In addition, the following procedures were performed: A tested the accuracy of application of reinsurance contract terms; A tested the netting down of reinsurance on gross paid, outstanding, and specic claims reserves; A for those classes of business selected for independent projections on a gross basis, PwC actuarial specialists were used to develop independent point estimates for the associated reinsurer’s share of IBNR loss reserves; A for the remaining classes of business where PwC actuarial specialists performed key-indicator testing on a gross basis, they performed testing on the associated reinsurer’s share of IBNR loss reserves; and A evaluated management’s assessment of risk transfer for each of the LPT contracts executed in the year using our actuarial specialists. The results of our procedures indicated that the valuation of reinsurance claims recoverable was supported by the evidence obtained. 163Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Independent auditor’s report Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Key audit matter 3. Disclosure of the expected impact of IFRS 17 Refer to note 2.1 to the consolidated nancial statements. On 1 January 2023, the Group transitioned to International Financial Reporting Standard (IFRS) 17 Insurance Contracts which replaced IFRS 4. The expected transition impact, including the impact on opening equity as at 1 January 2022, is disclosed in note 2.1 to the consolidated nancial statements in accordance with International Accounting Standard (IAS) 8. Disclosures in these 2022 consolidated nancial statements are intended to provide users with an understanding of the expected impact of the new standard ahead of implementation, and as a result are more limited than the disclosures to be included in the annual and interim 2023 consolidated nancial statements. Due to the signicance of the changes introduced by the standard on opening equity (1 January 2022) upon transition, the disclosure of the expected impact of IFRS 17 in the 31 December 2022 consolidated nancial statements was determined to be an area of focus. The Group has evaluated the requirements of IFRS 17 and exercised judgement to develop accounting policies, and select assumptions. In particular, the determination of the measurement model to apply under the standard, the determination of the risk adjustment assumption, and the determination of the discount rate methodology, were deemed to be signicant to the overall impact of transition. The expected impact on opening equity as at 1 January 2022 has been calculated by management by adjusting the reported position on an IFRS 4 basis, using a combination of models developed for transition. How our audit addressed the key audit matter Procedures were performed to obtain an understanding of and evaluate the design of controls in place over the disclosed expected transition impact of IFRS 17, including the calculation of the impact on opening equity as at 1 January 2022. In addition, the following procedures were performed: A assessed the signicant judgements used by management to determine the accounting policies along with the compliance of those policies with IFRS 17. This included judgements used to determine use of the Premium Allocation Approach (PAA) measurement model, and the policy applied for the risk adjustment assumption; A evaluated the appropriateness of management’s PAA eligibility analysis, including testing the completeness and accuracy of supporting data, evaluating the assumptions used and scenarios applied, and testing the accuracy of models used; A evaluated the appropriateness of the methodology used to determine discount rates and independently recalculated the impact of discounting on opening equity at 1 January 2022; A tested the mathematical accuracy and completeness of the supporting calculations and adjustments used to determine the impact on opening equity at 1 January 2022; and A assessed the appropriateness of the quantitative and qualitative disclosures required by IAS 8. The results of our procedures indicated that the disclosed expected impact of IFRS 17 and the disclosures made are supported by the evidence obtained. Key audit matters 164 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Independent auditor’s report Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Other information Management is responsible for the other information. The other information comprises the Report and Accounts (but does not include the consolidated nancial statements and our auditor’s report thereon). The other information also includes reporting based on the TCFD recommendations. Our opinion on the consolidated nancial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the consolidated nancial statements, our responsibility is to read the other information identied above and, in doing so, consider whether the other information is materially inconsistent with the consolidated nancial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Responsibilities of management and those charged with governance for the consolidated nancial statements Management is responsible for the preparation and fair presentation of the consolidated nancial statements in accordance with UK-adopted international accounting standards and for such internal control as management determines is necessary to enable the preparation of consolidated nancial statements that are free from material misstatement, whether due to fraud or error. In preparing the consolidated nancial statements, management is responsible for assessing the Group’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Group’s nancial reporting process. Auditor’s responsibilities for the audit of the consolidated nancial statements Our objectives are to obtain reasonable assurance about whether the consolidated nancial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to inuence the economic decisions of users taken on the basis of these consolidated nancial statements. As part of an audit in accordance with ISAs, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: A identify and assess the risks of material misstatement of the consolidated nancial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufcient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control; A obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s internal controls; A evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management; A conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast signicant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated nancial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern; A evaluate the overall presentation, structure and content of the consolidated nancial statements, including the disclosures, and whether the consolidated nancial statements represent the underlying transactions and events in a manner that achieves fair presentation; and A obtain sufcient appropriate audit evidence regarding the nancial information of the entities or business activities within the Group to express an opinion on the consolidated nancial statements. We are responsible for the direction, supervision and performance of the Group audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and signicant audit ndings, including any signicant deciencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, actions taken to eliminate threats or safeguards applied. From the matters communicated with those charged with governance, we determine those matters that were of most signicance in the audit of the consolidated nancial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benets of such communication. 165Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Independent auditor’s report Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Report on other legal and regulatory requirements Directors’ remuneration The Company voluntarily prepares a report on Directors’ remuneration in accordance with the provisions of the UK Companies Act 2006. The Directors have requested an audit of the part of the report on Directors’ remuneration specied by the UK Companies Act 2006 to be audited as if the Company were a UK-registered company. In our opinion, the part of the report on Directors’ remuneration to be audited has been properly prepared in accordance with the UK Companies Act 2006. Corporate governance statement The Directors’ statements in relation to going concern, longer-term viability and that part of the corporate governance statement relating to the Company’s compliance with the provisions of the UK Corporate Governance Code, which the Listing Rules of the Financial Conduct Authority specify for review by auditors of premium listed companies has been reviewed. Our additional responsibilities with respect to the corporate governance statement as other information are described in the ‘other information’ section of this report. Based on the work undertaken as part of our audit, it was concluded that each of the following elements of the corporate governance statement is materially consistent with the consolidated nancial statements and our knowledge obtained during the audit, and there is nothing material to add or draw attention to in relation to: A the Directors’ conrmation that they have carried out a robust assessment of the emerging and principal risks; A the disclosures in the Report and Accounts that describe those principal risks, what procedures are in place to identify emerging risks and an explanation of how these are being managed or mitigated; A the Directors’ statement in the consolidated nancial statements about whether they considered it appropriate to adopt the going concern basis of accounting in preparing them, and their identication of any material uncertainties to the Group’s ability to continue to do so over a period of at least twelve months from the date of approval of the consolidated nancial statements; A the Directors’ explanation as to their assessment of the Group’s prospects, the period this assessment covers and why the period is appropriate; and A the Directors’ statement as to whether they have a reasonable expectation that the Company will be able to continue in operation and meet its liabilities as they fall due over the period of its assessment, including any related disclosures drawing attention to any necessary qualications or assumptions. The review of the Directors’ statement regarding the longer-term viability of the Group was substantially less in scope than an audit and only consisted of making inquiries and considering the Directors’ process supporting their statements; checking that the statements are in alignment with the relevant provisions of the Code; and considering whether the statement is consistent with the consolidated nancial statements and our knowledge and understanding of the Group and its environment obtained in the course of the audit. In addition, based on the work undertaken as part of our audit, it was concluded that each of the following elements of the corporate governance statement is materially consistent with the consolidated nancial statements and our knowledge obtained during the audit: A the Directors’ statement that they consider the Report and Accounts, taken as a whole, is fair, balanced and understandable, and provides the information necessary for the shareholders to assess the Group’s position, performance, business model and strategy; A the section of the Report and Accounts that describes the review of effectiveness of risk management and internal control systems; and A the section of the Report and Accounts describing the work of the audit committee. There is nothing to report in respect of our responsibility to report when the Directors’ statement relating to the Company’s compliance with the Code does not properly disclose a departure from a relevant provision of the Code specied under the Listing Rules for review by the auditors. Other matter As required by the Financial Conduct Authority Disclosure Guidance and Transparency Rule 4.1.14R, these consolidated nancial statements will form part of the ESEF-prepared annual nancial report led on the National Storage Mechanism of the Financial Conduct Authority in accordance with the ESEF Regulatory Technical Standard (ESEF RTS). This auditor’s report provides no assurance over whether the annual nancial report will be prepared using the single electronic format specied in the ESEF RTS. The engagement partner on the audit resulting in this independent auditor’s report is Marisa Savage. PricewaterhouseCoopers Ltd. Chartered Professional Accountants Bermuda 8 March 2023 166 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Consolidated income statement For the year ended 31 December 2022 Note 2022 $m 2021 $m Income Gross premiums written 4 4,424.9 4,2 69.2 Outward reinsurance premiums 4, 23.2 (1 ,444.9) (1, 3 14 . 2) Net premiums written 4 2,9 8 0. 0 2, 9 55 .0 Gross premiums earned 4 , 313 . 8 4 , 24 6 . 9 Premiums ceded to reinsurers (1 ,385.6) (1, 3 2 7. 0 ) Net premiums earned 4, 23.2 2, 92 8. 2 2 , 9 19 . 9 Investment result 4, 7 (1 8 7. 3) 51. 2 Other income 4, 9 46.5 5 6.8 Total income 2,787.4 3 , 0 2 7. 9 Expenses Claims and claim adjustment expenses 23.2 (2 ,11 0 .1) (2, 1 85. 5) Reinsurance recoveries 23.2 7 8 1. 8 7 5 5 .1 Claims and claim adjustment expenses, net of reinsurance 4, 23.2 (1 ,32 8.3) (1, 4 3 0 . 4) Expenses for the acquisition of insurance contracts 15 (1, 0 15 . 8) (1 , 0 17. 9 ) Reinsurance commission income 15 26 0.3 283 .2 Operational expenses 4, 9 (6 42. 3) (6 2 2 .7) Net foreign exchange gains 30 .6 0 .7 Total expenses (2,695.5) (2 , 7 8 7. 1) Total income less expenses 91. 9 24 0 . 8 Finance costs 4, 10 (4 8 .1) (50.8) Share of prot of associates after tax 4, 14 0.9 0.8 Prot before tax 4 4 .7 19 0 . 8 Tax expense 25 (3.0) (1. 3) Prot for the year (all attributable to owners of the Company) 41. 7 18 9 . 5 Earnings per share on prot attributable to owners of the Company Basic 28 12 .1¢ 5 5.3¢ Diluted 28 12. 0¢ 5 4 . 7¢ Consolidated statement of comprehensive income For the year ended 31 December 2022 Note 2022 $m 2021 $m Prot for the year 41. 7 18 9 . 5 Other comprehensive income Items that will not be reclassied to the income statement: Remeasurements of the net dened benet pension scheme 27 3 4.9 3 1 .6 Income tax effect ( 7. 7 ) (3.4) 2 7. 2 28.2 Items that may be reclassied subsequently to the income statement: Exchange losses on translating foreign operations (10 0 . 2) (1 8.5) (10 0 . 2) (1 8.5) Other comprehensive income net of tax (73.0) 9 .7 Total comprehensive income for the year (all attributable to owners of the Company) (3 1. 3) 19 9 . 2 The notes on pages 170 to 230 are an integral part of these consolidated nancial statements. 167Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Consolidated balance sheet At 31 December 2022 Note 2022 $m 2021 $m Assets Employee retirement benet asset 27 20 .9 – Goodwill and intangible assets 12 320.4 3 1 3 .1 Property, plant and equipment 13 1 3 3 .1 9 0 .4 Investments in associates 14 5 .6 5 .7 Deferred tax assets 26 5 3 .7 6 7. 3 Deferred acquisition costs 15 4 5 0 .1 436. 9 Financial assets carried at fair value 17 5 , 8 1 2 .1 6 , 0 41. 3 Reinsurance assets 16, 23 3, 89 9.8 3,9 0 8.0 Loans and receivables including insurance receivables 18 1, 6 7 1. 6 1, 6 7 8 . 2 Current tax assets 4.0 4.9 Cash and cash equivalents 21 1 ,350.9 1, 3 0 0 . 7 Total assets 13 ,7 2 2 . 2 1 3,846.5 Equity and liabilities Shareholders’ equity Share capital 22 3 8 .7 3 8 .7 Share premium 22 5 1 7. 6 516 . 8 Contributed surplus 22 18 4 . 0 18 4 . 0 Currency translation reserve (3 89. 5) (28 9.3) Retained earnings 2,0 6 4.8 2,0 8 8 .0 Equity attributable to owners of the Company 2 , 41 5 . 6 2 ,538.2 Non-controlling interest 1 .1 1 .1 Total equity 2 , 41 6 . 7 2, 5 3 9. 3 Employee retirement benet obligations 27 – 3 5 .1 Deferred tax liabilities 26 0. 2 0 .1 Insurance liabilities 23 8,836.6 8, 868. 4 Financial liabilities 17 6 36 .2 74 6 . 7 Current tax liabilities 1 4 .1 2 1. 3 Trade and other payables 24 1, 8 18 . 4 1,635.6 Total liabilities 1 1 ,305.5 11, 3 0 7. 2 Total equity and liabilities 13 ,7 2 2 . 2 13,846.5 The notes on pages 170 to 230 are an integral part of these consolidated nancial statements. The consolidated nancial statements were approved by the Board of Directors on 8March2023 and signed on its behalf by: Aki Hussain Group Chief Executive Ofcer Paul Cooper Group Chief Financial Ofcer 168 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Consolidated statement of changes in equity Note Share capital $m Share premium $m Contributed surplus $m Currency translation reserve $m Retained earnings $m Equity attributable to owners of the Company $m Non-controlling interest $m Total equity $m Balance at 1 January 2021 3 8 .7 5 1 6.5 18 4 . 0 (270.8) 1 ,884 .4 2,3 52. 8 1 .1 2 ,353. 9 Prot for the year (all attributable to owners of the Company) – – – – 18 9 . 5 18 9 . 5 – 18 9 . 5 Other comprehensive income net of tax (all attributable to owners of the Company) – – – (1 8.5) 28 .2 9 .7 – 9 .7 Employee share options: Equity settled share-based payments – – – – 24 . 0 24 .0 – 24 . 0 Proceeds from shares issued 22 – 0 .1 – – – 0 .1 – 0 .1 Deferred and current tax on employee share options – – – – 1. 3 1. 3 – 1. 3 Shares issued in relation to Scrip Dividend 22, 29 – 0. 2 – – – 0. 2 – 0.2 Dividends paid to owners of the Company 29 – – – – (3 9.4) (39 .4) – (39. 4) Balance at 31 December 2021 3 8 .7 516 . 8 18 4 . 0 (28 9. 3) 2, 0 8 8 .0 2 ,538.2 1 .1 2,5 3 9 .3 Prot for the year (all attributable to owners of the Company) – – – – 41 .7 41. 7 – 41. 7 Other comprehensive income net of tax (all attributable to owners of the Company) – – – (10 0 . 2) 2 7. 2 (73.0) – (73 .0) Employee share options: Equity settled share-based payments – – – – 2 7. 2 2 7. 2 – 2 7. 2 Proceeds from shares issued 22 – 0 .1 – – – 0 .1 – 0 .1 Deferred and current tax on employee share options – – – – 1. 2 1. 2 – 1. 2 Shares issued in relation to Scrip Dividend 22, 29 – 0 .7 – – – 0.7 – 0.7 Dividends paid to owners of the Company 29 – – – – (12 0 . 5) (12 0 . 5) – (12 0 . 5) Balance at 31 December 2022 3 8 .7 5 1 7. 6 18 4 . 0 (3 89. 5) 2,0 6 4. 8 2, 415 . 6 1 .1 2 , 41 6 . 7 The notes on pages 170 to 230 are an integral part of these consolidated nancial statements. 169Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Consolidated statement of cash ows For the year ended 31 December 2022 Note 2022 $m 2021 $m Prot before tax 4 4 .7 19 0 . 8 Adjustments for: Net foreign exchange gains (30.6) (0 .7) Interest and equity dividend income 7 (11 9 . 5) (8 8 .1) Interest expense 10 4 8 .1 50. 8 Net fair value losses on nancial assets 7 254 . 2 5 7. 9 Depreciation, amortisation and impairment 9, 12, 13 6 0.0 58.3 Charges in respect of share-based payments 9, 22 2 7. 2 24 . 0 Realised loss/(gain) on sale of subsidiary undertaking, intangible assets and property, plant and equipment 0 .1 (6.5) Changes in operational assets and liabilities: Insurance and reinsurance contracts 141. 6 (2 6 4.2) Financial assets carried at fair value (12 8 . 3) (30.0) Financial liabilities carried at fair value – (0 .4) Financial liabilities carried at amortised cost 0.9 0.7 Other assets and liabilities 9. 2 (6 .7) Cash paid to the pension fund 27 (13 . 5) – Interest received 1 0 9. 1 9 0.5 Equity dividends received 3.9 1. 9 Interest paid (3 1. 3) (4 9. 6) Current tax paid (2.4) (1 2 .1) Net cash ows from operating activities 37 3. 4 16 . 6 Cash ows from the sale of subsidiaries – 2 1. 4 Purchase of property, plant and equipment (20.9) (5.4) Proceeds from the sale of property, plant and equipment 0.9 0. 2 Purchase of intangible assets (6 1. 9) (53.5) Proceeds from the sale of intangible assets – 0 .7 Net cash used in investing activities (8 1. 9) (3 6.6) Proceeds from the issue of ordinary shares 22 0 .1 0 .1 Proceeds from the issue of loan notes 17 279. 1 – Distributions made to owners of the Company 22, 29 (11 9 . 8) (3 9. 2) Repayment of borrowings 17 (336.6) (19 5 . 7) Principal elements of lease payments (13 .7) (11 . 4) Net cash ows used in nancing activities (19 0 . 9) (24 6 . 2) Net increase/(decrease) in cash and cash equivalents 10 0 . 6 (2 6 6. 2) Cash and cash equivalents at 1 January 1, 3 0 0 . 7 1, 5 7 7. 2 Net increase/(decrease) in cash and cash equivalents 10 0 . 6 (2 6 6. 2) Effect of exchange rate uctuations on cash and cash equivalents (5 0.4) (10 . 3) Cash and cash equivalents at 31 December 21 1 ,350.9 1, 3 0 0 . 7 The purchase, maturity and disposal of nancial assets and liabilities, including derivatives, is part of the Group’s insurance activities and is therefore classied as an operating cash ow. Included within cash and cash equivalents held by the Group are balances totalling $1 7 8million (2021:$2 1 5million) not available for immediate use by the Group outside of the Lloyd’s syndicate within which they are held. Additionally, $89million (2021:$7million) is pledged cash held against Funds at Lloyd’s, and $0.5million (2021:$0.4million) held within trust funds against reinsurance arrangements. The notes on pages 170 to 230 are an integral part of these consolidated nancial statements. 170 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Notes to the consolidated nancial s financial statements 1 General information The Hiscox Group, which is headquartered in Hamilton, Bermuda, comprises Hiscox Ltd (the parent company, referred to herein as the ‘Company’) and its subsidiaries (collectively, the ‘Hiscox Group’ or the ‘Group’). For the current period the Group provided insurance and reinsurance services to its clients worldwide. It has operations in Bermuda, the UK, Europe, Asia and the USA and currently has over 3,000 staff. The Company is registered and domiciled in Bermuda and its ordinary shares are listed on the London Stock Exchange. The address of its registered ofce is: ce is: Chesney House, 96 Pitts Bay Road, Pembroke HM 08, Bermuda. 2 Basis of preparation The The financial statements of the Group have been prepared in accordance with UK-adopted International Accounting Standards, and Section 4.1 of the Disclosure and Transparency Rules and the Listing Rules, both issued by the Financial Conduct Authority (FCA) and in accordance with the provisions of the Bermuda Companies Act 1981. The consolidated naidated financial statements have been prepared under the historical cost convention, except for pension scheme assets included in the measurement of the employee retirement benet obligairement benefit obligation which are determined using actuarial analysis, and certain tain financial instruments including derivative instruments, which are measured at fair value. The consolidated naidated financial statements have been prepared on a going concern basis. In adopting the going concern basis, the Board has reviewed the Group’s current and forecast solvency and liquidity positions for the next 12 months and beyond. As part of the consideration of the appropriateness of adopting the going concern basis, the Directors use scenario analysis and stress testing to assess the robustness of the Group’s solvency and liquidity positions. In undertaking this analysis, no material uncertainty in relation to going concern has been identieentified, due to the Group’s strong capital and liquidity positions providing resilience to shocks, underpinned by the Group’s approach to risk management described in note 3. After making enquiries, the Directors have a reasonable expectation that the Group has adequate resources to continue in operational existence over a period of at least 12 months from the date of this report. For this reason, the Group continues to adopt the going concern basis in preparing the consolidated nlidated financial statements. In accordance with IFRS 4 Insurance Contracts, the Group continues to apply the existing accounting policies that were applied prior to the adoption of IFRS (‘grandfathered’) or the date of the acquisition of the entity. IFRS accounting for insurance contracts in UK companies was grandfathered at the date of transition to IFRS and determined in accordance with accounting principles generally accepted in the UK. Items included in the nad in the financial statements of each of the Group’s entities are measured in the currency of the primary economic environment in which that entity operates (the functional currency). The consolidated nancial sted financial statements are presented in US Dollars millions ($m) and rounded to the nearest hundred thousand Dollars, unless otherwise stated. The balance sheet of the Group is presented in order of increasing liquidity. All amounts presented in the income statement and statement of comprehensive income relate to continuing operations. The The financial statements were approved for issue by the Board of Directors on 8n 8 MarchMarch 2023. 2.1 Signica1 Significant accounting policies The principal accounting policies applied in the preparation of these consolidated naidated financial statements are set out below. The most critical individual components of these nancialf these financial statements that involve the highest degree of judgement or signicant assumpor significant assumptions and estimations are identied are identified in note 2.21. Except as described below and overleaf, the accounting policies adopted are consistent with those of the previous nancial yearfinancial year. (a) New accounting standards, interpretations and amendments to published standards New standards, amendments to standards and interpretations, as adopted by the UK, that are effective for annual periods beginning on 1 January 2022 have been applied in preparing these consolidated nalidated financial statements and had no material impact on the Group. 171Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration A IFRS 3 References to the Conceptual Framework (Amendments to IFRS 3) A IAS 16 Proceeds before intended use and annual improvements A IAS 37 Onerous contracts – cost of fulllifilling a contract (Amendments to IAS 37) (b) Future accounting developments The following new standards, and amendments to standards, are effective for annual periods beginning after 11 Januaryy 2022 and have not been applied in preparing these nance financial statements: A Initial application of IFRS 17 and IFRS 9 – comparative information This narrow-scope amendment will not be used by the Group. A Amendments to IAS 1, IAS 8 and IAS 12 effective from 1 January 2023. A IFRS 9 Financial Instruments This standard incorporates new classicsification and measurement requirements for nannts for financial assets, the introduction of an expected credit loss impairment model which will replace the incurred loss model of IAS 39 and new hedge accounting requirements. The Group satisep satisfies the criteria set out in IFRS 4 Insurance Contracts for the temporary exemption from IFRS 9. At 311 Decemberber 2015 (the date speciecified by IFRS 4), the carrying value of the Group’s liabilities connected with insurance comprised over 90% of the total liabilities. These include signicant ins These include significant insurance liabilities; the subordinated debt as this debt counts towards the Group’s regulatory and rating agency capital requirements; and creditors arising from insurance operations. The activities of the Group remain predominantly connected with insurance. Under the current requirements (IAS 39), a majority of the Group’s investments were designated as at fair value through prot or profit or loss on initial recognition and subsequently remeasured to fair value at each reporting date, reecting teflecting the Group’s business model for managing and evaluating the investment portfolio. The adoption of IFRS 9 is not expected to result in any material changes to the measurement of the Group’s investments, which continues to be at fair value through prot or lprofit or loss. Loans, receivables and debtors in scope of IFRS 9 will continue to be recognised at amortised cost less impairment, with the measurement of impairment reecreflecting expected credit losses. The Group expects a recognition of an earlier and higher loss allowance under this approach compared to the current incurred loss approach, but the impact on equity on adoption is not expected to be material. IFRS 9 has been endorsed by the UK Endorsement Board. A IFRS 17 Insurance Contracts The Group will restate comparative information for 2022 applying the full retrospective transitional provisions of I FR S 17. The nature of the changes in accounting policies can be summarised, as follows. The Group is permitted under IFRS 4 Insurance Contracts to continue to adopt the existing accounting policies that were applied prior to the adoption of IFRS (‘grandfathered’) or the date of the acquisition of a subsidiary. IFRS 17 replaces IFRS 4 and is effective for annual periods beginning on or after 1 January 2023 and has been endorsed by the UK Endorsement Board. IFRS 17 establishes specic principles f7 establishes specific principles for the recognition, measurement and presentation of insurance contracts issued and reinsurance contracts held by the Group. Under IFRS 17, the liability for incurred claims (LIC) is equivalent to the liabilities for claims reported, claims adjustment expenses, and claims incurred but not reported under IFRS 4 and the liability for remaining coverage (LRC) is equivalent to unearned premium liabilities for premiums received. Measurement IFRS 17 requires a current measurement model where estimates are remeasured at each reporting period. Under the General Measurement Model (GMM), contracts are measured using the building blocks of discounted probability-weighted fullmentd fulfilment cash ows cash flows, an explicit risk adjustment, and a contractual service margin (CSM) representing the unearned prot of tfit of the contract which is recognised as revenue over the coverage period. A simplicatilification, the Premium Allocation Approach (PAA), can be applied if certain eligibility criteria are met. The majority of the Group’s policies have a coverage period of 12 months or less and so are eligible for the PAA. Management applies signicant judgement iapplies significant judgement in assessing whether applying the PAA to groups of contracts with a coverage period extending beyond 12 months would produce a measurement of the LRC that would not differ materially from the one that would be produced applying GMM. Management has concluded that a majority of the Group’s insurance contracts issued, and reinsurance contracts held, meet the criteria and the PAA is applied to measure them. The measurement principles differ from the approach used by the Group under IFRS 4. The key areas are: A the LRC reects pflects premiums received less deferred insurance acquisition cash owion cash flows and less amounts recognised in insurance service revenue. The Group has taken the option not to discount the LRC; A measurement of the LRC does not require separate identicatidentification of the risk adjustment for non-nancial non-financial risk and the CSM; A measurement of the LRC is adjusted if a group of contracts is expected to be onerous (i.e. loss making) over the remaining coverage period and a loss is recognised immediately in the income statement under ‘insurance service expenses’ with the recoveries in ‘amounts recoverable from reinsurers for incurred claims’. A loss component is measured as the excess of the fullment cfilment cash ows thash flows that relate to the remaining coverage of the group over the carrying amount of the LRC of the group of contracts; A measurement of the LIC is determined on a probability-weighted expected value basis. In contrast to IFRS 4, the LIC is discounted. The LIC also includes an explicit risk adjustment to compensate for non-nancial risk.financial risk. The liability includes the Group’s obligation to pay other incurred insurance expenses; 2 Basis of preparation 2.1 Signica1 Significant accounting policies (a) New accounting standards, interpretations and amendments to published standards continued 172 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration A the discount rates used to calculate the LIC are constructed using risk-free rates, plus an illiquidity premium, where applicable. The risk-free rates are determined by reference to the market observable data (swap rates or highly liquid sovereign bonds) in the currencies of the respective (re)insurance contract liabilities. The liquidity premium is determined based on market observable illiquidity premiums in nancial assets financial assets, adjusted to reect the reflect the liquidity characteristics of the liability cash ows;sh flows; A the risk adjustment for non-nancial risk is tfinancial risk is the estimated compensation that the Group requires for bearing the uncertainty about the amount and timing of the cash ows of groups of inh flows of groups of insurance contracts. Management applies signicant judgementManagement applies significant judgements in determining the risk adjustment amount; A measurement of the reinsurance contract asset for remaining coverage (ARC) reecting rARC) reflecting reinsurance premiums paid for reinsurance held is adjusted to include a loss-recovery component to reecto reflect the expected recovery of onerous contract losses where such contracts reinsure onerous contracts; A measurement of the reinsurance asset for incurred claims (AIC) is similar to the LIC as set out above; A the expected premium received is recognised in the consolidated income statement as part of insurance service revenue over the insurance coverage period on the basis of the passage of time, unless the expected pattern of release from risk differs signicantlficantly from the passage of time, in which case it is recognised based on the expected timing of incurred claims and benets;nefits; A all insurance and reinsurance contract assets and liabilities are monetary items. As a result, those balances denominated in foreign currencies are subject to revaluation at foreign exchange rates prevailing at the reporting date, with the impact of changes in foreign exchange rates recognised in the income statement in insurance nance finance income and expenses; Aunder IFRS 4, acquisition costs were recognised and presented separately as ‘deferred acquisition costs’. Under IFRS 17, the Group has taken the option to include directly attributable acquisition cash ows in the Lash flows in the LRC which are tested separately for recoverability and are amortised as part of insurance service expenses. Changes to presentation and disclosure The presentation of the income statement will change, with premium and claims guremium and claims figures being replaced with insurance contract revenue, insurance service expense and insurance nance income and expense. Gross andand insurance finance income and expense. Gross and net premiums written will no longer be presented on the face of the income statement. Further, reinsurance commission income that is contingent on claims, for example protample profit commission income, is treated as a part of claims recoveries cash ows and thflows and that which is not contingent on claims, for example overrider commission, is accounted for as part of premium paid or received cash ows.ash flows. Transition On transition date, 1 January 2022, the Group: A has identieentified, recognised and measured each group of insurance contracts as if IFRS 17 requirements had always applied (the fully retrospective approach); A derecognised any existing balances that would not exist had IFRS 17 requirements always applied; A performed a PAA eligibility assessment for the 2021 and prior unexpired groups of insurance and reinsurance contracts with coverage periods of longer than 12 months; A estimated the net impact to equity at 1 January 2022 of approximately $25 million (increase) driven by the following factors: A the application of the discounting of the insurance contract liabilities and assets of approximately $55 million; A offset by other differences including the recognition of onerous contract net loss components, non-performance risk, and application of a Group-wide risk adjustment policy and accounting policies on a consistent basis under IFRS 17 of approximately $30 million. The Group has not presented here the restated opening balance sheet on 1 January 2022 or restated accounts for the year-end 2022. These are being nalig finalised and will be presented later in 2023, before the announcement of the half-year 2023 results. 2.2 Basis of consolidation (a) Subsidiaries Subsidiaries are those entities controlled by the Group. Control exists when the Group has power over an entity, exposure or rights to variable returns from its involvement with the investee and ability to use its power to affect those returns. The consolidated naidated financial statements include the assets, liabilities and results of the Group up to 311 December each year. The nahe financial statements of subsidiaries are included in the consolidated nancated financial statements only from the date that control commences until the date that control ceases. The Group applies the acquisition method to account for business combinations. The consideration transferred for the acquisition of a subsidiary is the fair value of the assets transferred, the liabilities incurred to the former owners of the acquiree and the equity interests issued by the Group. The consideration transferred also includes the fair value of any asset or liability resulting from a contingent consideration arrangement. Identiable assetsdentifiable assets acquired, liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The Group recognises any non-controlling interest in the acquiree on an acquisition-by-acquisition basis, either at fair value or at the non-controlling interest’s proportionate share of the recognised amounts of acquiree’s identiable net assets identifiable net assets. Transactions with non-controlling interests that do not result in loss of control are accounted for as equity transactions – that is, as transactions with the owners in their capacity as owners. The difference between fair value of any consideration paid and the relevant share acquired of the carrying value of net assets of the subsidiary is recorded in equity. Gains or losses on disposals to non-controlling interests are also recorded in equity. 2 Basis of preparation 2.1 Signica1 Significant accounting policies (b) Future accounting developments continued 173Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration (b) Associates Associates are those entities in which the Group has signicaificant inuent influence, but not control, over the nanntrol, over the financial and operating policies. Signicant i policies. Significant inuence is generally identnfluence is generally identiedified with a shareholding of between 20% and 50% of an entity’s voting rights. The consolidated nancated financial statements include the Group’s share of the total recognised gains and losses of associates on an equity-accounted basis from the date that signicant insignificant influence commences until the date that signi that significant inuenceinfluence ceases. The Group’s share of its associates’ post-acquisition prots or loprofits or losses after tax is recognised in the income statement for each period, and its share of the movement in the associates’ net assets is reesets is reflected in the investments’ carrying values on the balance sheet. When the Group’s share of losses equals or exceeds the carrying amount of the associate, the carrying amount is reduced to nil and recognition of further losses is discontinued except to the extent that the Group has incurred obligations in respect of the associate. (c) Transactions eliminated on consolidation Intragroup balances, transactions and any unrealised gains arising from intragroup transactions are eliminated in preparing the consolidated nlidated financial statements. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Foreign currency gains and losses on intragroup monetary assets and liabilities may not fully eliminate on consolidation when the intragroup monetary item concerned is transacted between two Group entities that have different functional currencies. Unrealised gains arising from transactions with associates are eliminated to the extent of the Group’s interest in the entity. Unrealised losses are eliminated in the same way as unrealised gains, but only to the extent that there is no evidence of impairment. 2.3 Foreign currency translation (a) Functional currency Items included in the nad in the financial statements of each of the Group’s entities are measured using the currency of the primary economic environment in which the entity operates (the ‘functional currency’). Entities operating in France, Germany, The Netherlands, Spain, Portugal, Ireland and Belgium have functional currency of Euros; those subsidiary entities operating from the USA, Bermuda, Guernsey and Syndicates have functional currency of US Dollars with the exception of Hiscox Ltd, a public company incorporated and domiciled in Bermuda with functional currency of Sterling. Functional currencies of entities operating in Asia include US Dollars, Singapore Dollars and Thai Baht. All other entities have functional currency of Sterling. (b) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the retranslation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the income statement, except when deferred in equity as IAS 39 effective net investment hedges or when the underlying balance is deemed to form part of the Group’s net investment in a subsidiary operation and is unlikely to be settled in the foreseeable future. Non-monetary items carried at historical cost are translated on the balance sheet at the exchange rate prevailing on the original transaction date. Non-monetary items measured at fair value are translated using the exchange rate ruling when the fair value was determined. (c) Group companies The results and nand financial position of all the Group entities that have a functional currency different from the presentation currency are translated into the presentation currency as follows: A assets and liabilities for each balance sheet presented are translated at the closing rate at the date of that balance sheet; A income and expenses for each income statement are translated at average exchange rates (unless this average is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the date of the transactions); and A all resulting exchange differences are recognised as a separate component of equity. When a foreign operation is sold, such exchange differences are recognised in the income statement as part of the gain, or loss, on sale. 2.4 Property, plant and equipment Property, plant and equipment are stated at historical cost less depreciation and any impairment loss. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benet future economic benefits associated with the item will ow to the Groutem will flow to the Group and the cost of the item can be measured reliably. All other repairs and maintenance items are charged to the income statement during the ning the financial period in which they are incurred. Land is not depreciated as it is deemed to have an indenidefinite useful economic life. The cost of leasehold improvements is amortised over the unexpired term of the underlying lease or the estimated useful life of the asset, whichever is shorter. Depreciation on other assets is calculated using the straight-line method to allocate their cost, less their residual values, over their estimated useful lives. The rates applied are as follows: A buildings 20–50 years A vehicles 3 years A leasehold improvements including xfixtures and tnd fittings 10–15 years A furniture, ttingsfurniture, fittings and equipment 3–15 years The assets’ residual values and useful lives are reviewed at each balance sheet date and adjusted if appropriate. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount. Gains and losses on disposals are determined by comparing proceeds with the carrying amount. These are included in the income statement. 2 Basis of preparation 2.2 Basis of consolidation continued 174 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 2.5 Intangible assets (a) Goodwill Goodwill represents amounts arising on acquisition of subsidiaries and associates. In respect of acquisitions that have occurred since 1ince 1 Januaryy 2004, goodwill represents the excess of the fair value of consideration of an acquisition over the fair value of the Group’s share of the net identiabntifiable assets and contingent liabilities assumed of the acquired subsidiary or associate at the acquisition date. In respect of acquisitions prior to 1ior to 1 Januaryy 2004, goodwill is included on the basis of its deemed cost, which represents the amount recorded under previous generally accepted accounting principles. Goodwill on acquisition of subsidiaries is included in intangible assets. Goodwill on acquisition of associates is included in investments in associates. Goodwill is not amortised but is tested at least annually for impairment and carried at cost, less accumulated impairment losses. Goodwill is allocated to the Group’s cash-generating units identied accoridentified according to the smallest identiable unit t identifiable unit to which cash ows are geh flows are generated. The impairment review process examines whether or not the carrying value of the goodwill attributable to individual cash-generating units exceeds its recoverable amount. Any excess of goodwill over the recoverable amount arising from the review process indicates impairment. Any impairment charges are presented as part of operational expenses. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. (b) Other intangible assets Intangible assets acquired separately from a business are carried initially at cost. An intangible asset acquired as part of a business combination is recognised outside of goodwill if the asset is separable or arises from contractual or other legal rights and its fair value can be measured reliably. Customer relationships, syndicate capacity and software acquired are capitalised at cost, being the fair value of the consideration paid. Software is capitalised on the basis of the costs incurred to acquire and bring it into use. Intangible assets with indenite liveefinite lives such as syndicate capacity are subsequently valued at cost and are subject to annual impairment assessment. Intangible assets with nits with finite useful lives are consequently carried at cost, less accumulated amortisation and impairment. The useful life of the asset is reviewed annually. Any changes in estimated useful lives are accounted for prospectively with the effect of the change being recognised in the current and future periods, if relevant. Amortisation is calculated using the straight-line method to allocate the cost over the estimated useful lives of the intangible assets. Subsequent expenditure on other intangible assets is capitalised only when it increases the future economic benets embefits embodied in the specic acific asset to which it relates. All other expenditure is expensed as incurred. Those intangible assets with nite lives ath finite lives are assessed for indicators of impairment at each reporting date. Where there is an indication of impairment then a full impairment test is performed. An impairment loss recognised for an intangible asset in prior years should be reversed if, and only if, there has been a change in the estimates used to determine the asset’s recoverable amount since the last impairment loss was recognised. 2.6 Fair value Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using a valuation technique. This presumes that the transaction takes place in the principal (or most advantageous) market under current market conditions. Fair value is a market-based measure and in the absence of observable market prices in an active market, it is measured using the assumptions that market participants would use when pricing the asset or liability. The fair value of a non-nance of a non-financial asset is determined based on its highest and best use from a market participant’s perspective. When using this approach, the Group takes into account the asset’s use that is physically possible, legally permissible and nancially financially feasible. The best evidence of the fair value of a nalue of a financial instrument at initial recognition is normally the transaction price, i.e. the fair value of the consideration given or received. If an asset or a liability measured at fair value has a bid price and an ask price, the price within the bid-ask spread that is most representative of fair value in the circumstances is used to measure fair value. An analysis of fair values of naues of financial instruments and further details as to how they are measured are provided in note 20. 2.7 Financial assets and liabilities including loans and receivables The Group classies itThe Group classifies its nancial assetss financial assets as a) nancial as a) financial assets at fair value through prot or losrofit or loss, and b) loans and receivables. Management determines the classication o classification of its nancial assets based onfinancial assets based on the purpose for which the nancial the financial assets are held at initial recognition. The decision by the Group to designate debt and nate debt and fixed income holdings, equities and investment funds and deposits with credit institutions, at fair value through prot ofit or loss, reects th, reflects the fact that the investment portfolios are managed, and their performance evaluated, on a fair value basis. Purchases and sales of investments are accounted for at the trade date. Financial assets and liabilities are initially recognised at fair value. Subsequent to initial recognition, nafinancial assets and liabilities are measured as described below. Financial assets are derecognised when the right to receive cash ows from theh flows from them expires or where they have been transferred and the Group has also transferred substantially all risks and rewards of ownership. 2 Basis of preparation continued 175Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration (a) Financial assets at fair value through prot or losh profit or loss A naA financial asset is classied into this cified into this category at inception if it is managed and evaluated on a fair value basis in accordance with a documented strategy, if acquired principally for the purpose of selling in the short term, or if it forms part of a portfolio of nfolio of financial assets in which there is evidence of short-term prot taking.ofit taking. (b) Loans and receivables Loans and receivables are non-derivative nrivative financial assets with with fixed or determinable payments that are not quoted on an active market. Balances are carried at amortised cost, less any provision for impairment, and include receivables arising from insurance contracts. (c) Borrowings All borrowings are initially recognised at fair value. Subsequent to initial recognition, borrowings are measured at amortised cost. Any difference between the value recognised at initial recognition and the ultimate redemption amount is recognised in the income statement over the period to redemption using the effective interest method. 2.8 Cash and cash equivalents The Group has classied cash deposits and short classified cash deposits and short-term highly-liquid investments as cash and cash equivalents. These assets are readily convertible into known amounts of cash and are subject to inconsequential changes in value. Cash equivalents are lents are financial investments with less than three months to maturity at the date of acquisition. 2.9 Impairment of assets Assets that have an indenite usefefinite useful life are not subject to amortisation and are tested annually or whenever there is an indication of impairment. Assets that are subject to amortisation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. (a) Non-nancial assetsfinancial assets Objective factors that are considered when determining whether a non-nancial asse non-financial asset (such as goodwill, an intangible asset or item of property, plant and equipment) or group of non-nanon-financial assets may be impaired include, but are not limited to, the following: A adverse economic, regulatory or environmental conditions that may restrict future cash ows are cash flows and asset usage and/or recoverability; A the likelihood of accelerated obsolescence arising from the development of new technologies and products; and A the disintegration of the active market(s) to which the asset is related. (b) Financial assets Objective factors that are considered when determining whether a naer a financial asset or group of naroup of financial assets may be impaired include, but are not limited to, the following: A negative rating agency announcements in respect of investment issuers, reinsurers and debtors; A signicant reported nancial difculties ofsignificant reported financial difficulties of investment issuers, reinsurers and debtors; A actual breaches of credit terms such as persistent late payments or actual default; A adverse economic or regulatory conditions that may restrict future cash ows and ash flows and asset recoverability; and A the withdrawal of any guarantee from statutory funds or sovereign agencies implicitly supporting the asset. (c) Impairment loss An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value, less costs to sell and value in use. For the purpose of assessing impairment, assets are grouped at the lowest levels for which there are separately identidentifiable cash ows (cashash flows (cash-generating units). For n. For financial assets carried at amortised cost, the amount of the impairment loss is measured as the difference between the asset’s carrying amount and the value of the estimated future cash ows discsh flows discounted at the nafinancial asset’s original effective interest rate. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but only to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior periods. A reversal of an impairment loss is recognised as income immediately. Impairment losses recognised in respect of goodwill are not subsequently reversed. 2.10 Derivative nancial instruments0 Derivative financial instruments Derivatives are initially recognised at fair value on the date on which a derivative contract is entered into and are subsequently valued at fair value at each balance sheet date. Fair values are obtained from quoted market values and, if these are not available, valuation techniques including option pricing models are used as appropriate. The method of recognising the resulting gain or loss depends on whether the derivative is designated as a hedging instrument and, if so, the nature of the item being hedged. For derivatives not formally designated as a hedging instrument, fair value changes are recognised immediately in the income statement. Changes in the value of derivatives and other nanr financial instruments formally designated as hedges of net investments in foreign operations are recognised in the currency translation reserve to the extent they are effective; gains or losses relating to the ineffective portion of the hedging instruments are recognised immediately in the consolidated income statement. The Group had no derivative instruments designated for hedge accounting during the current and prior nancial yearfinancial year. 2.11 Own shares Where any Group company purchases the Parent Company’s equity share capital (own shares), the consideration paid, including any directly attributable incremental costs (net of income taxes) is deducted from equity attributable to the Company’s owners on consolidation. Where such shares are subsequently sold, reissued or otherwise disposed of, any consideration received is included in equity attributable to the Company’s owners, net of any directly attributable incremental transaction costs and the related tax effects. 2 Basis of preparation 2.7 Financial assets and liabilities including loans and receivables continued 176 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 2.12 Revenue Revenue comprises insurance and reinsurance premiums earned on the rendering of insurance protection, net of reinsurance, together with prot commission profit commission, investment returns, agency fees and other income. The Group’s share of the results of associates is reported separately. The accounting policies for insurance premiums are set out in note 2.13. Other revenue is recognised when, or as, the control of the goods or services is transferred to a customer, i.e. performance obligations are fullre fulfilled at an amount that reecreflects the consideration to which the Group expects to be entitled in exchange for those goods or services. See note 9 for further details. 2.13 Insurance contracts (a) Classicationa) Classification Insurance contracts are denere defined as those containing signicaificant insurance risk if, and only if, an insured event could cause an insurer to make signicant additionale significant additional payments in any scenario, excluding scenarios that lack commercial substance, at the inception of the contract. Such contracts remain insurance contracts until all rights and obligations are extinguished or expire. The Group issues short-term casualty and property insurance contracts that transfer signicaificant insurance risk. (b) Recognition and measurement Gross premiums written comprise premiums on business incepting in the npting in the financial year, together with adjustments to estimates of premiums written in prior accounting periods. Estimates are included for pipeline premiums and an allowance is also made for cancellations. Premiums are stated before the deduction of brokerage and commission, but net of taxes and duties levied. Premiums are recognised as revenue (premiums earned) proportionally over the period of coverage. The portion of premium received on in-force contracts that relate to unexpired risks at the balance sheet date is reported as the unearned premium liability. Claims and associated expenses are charged to prot or loss d to profit or loss as incurred, based on the estimated liability for compensation owed to contract holders or third parties damaged by the contract holders. They include direct and indirect claims settlement costs and arise from events that have occurred up to the balance sheet date, even if they have not yet been reported to the Group. The Group does not discount its liabilities for unpaid claims. Liabilities for unpaid claims are determined based on the best estimate of the cost of future claim payments, plus an allowance for risk and uncertainty. Any estimate represents a determination within a range of possible outcomes using, as inputs, the assessments for individual cases reported to the Group, statistical analysis for the claims incurred but not reported, an estimate of the expected ultimate cost of more complex claims that may be affected by external factors, for example, court decisions, and an allowance for quantitative uncertainties not otherwise approved. (c) Deferred acquisition costs (DAC) Commissions and other direct and indirect costs that vary with and are related to securing new contracts and renewing existing contracts are capitalised as deferred acquisition costs. All other costs are recognised as expenses when incurred. DAC are amortised over the terms of the insurance contracts as the related premium is earned. (d) Liability adequacy tests At each balance sheet date, liability adequacy tests are performed by each business unit to ensure the adequacy of the contract liabilities net of related DAC. In performing these tests, current best estimates of future contractual cash ows ash flows and claims handling and administration expenses, as well as investment income from assets backing such liabilities, are used. Any decid. Any deficiency is charged to prot oo profit or loss initially by writing-off DAC and by subsequently establishing a provision for losses arising from liability adequacy tests (‘the unexpired risk reserve’). Any DAC written-off as a result of this test is not subsequently reinstated. (e) Outwards reinsurance contracts held Contracts entered into by the Group with reinsurers, under which the Group is compensated for losses on one or more insurance or reinsurance contract and that meet the classication rclassification requirements for insurance contracts, are classied as reinsurclassified as reinsurance contracts held. Contracts that do not meet these classicat meet these classification requirements are classieds are classified as nancial assetsas financial assets. The beneenefits to which the Group is entitled under outwards reinsurance contracts are recognised as assets. These assets consist of short-term balances due from reinsurers (classied within loans andclassified within loans and receivables), as well as longer-term receivables (classied as reinsuranceclassified as reinsurance assets) that are dependent on the expected claims and benetsnefits arising under the related reinsured insurance contracts. Amounts recoverable from or due to reinsurers are measured consistently with the amounts associated with the reinsured insurance contracts and in accordance with the terms of each reinsurance contract. The Group assesses its reinsurance assets on a regular basis and, if there is objective evidence, after initial recognition, of an impairment in value, the Group reduces the carrying amount of the reinsurance asset to its recoverable amount and recognises the impairment loss in the income statement. Reinsurance liabilities primarily comprise premiums payable for outwards reinsurance contracts. (f) Retroactive reinsurance transactions Retroactive insurance contracts that contain signicantt contain significant insurance risk and that have an insurance component and a deposit component are unbundled providing the deposit component can be measured separately. The deposit component is recorded directly into the balance sheet within reinsurers’ share of insurance liabilities with a corresponding amount in creditors arising out of reinsurance operations. The reinsurers’ share of insurance liabilities relating to the contracts is remeasured at each reporting period with movements taken to the reinsurance recoveries in the income statement. Reinsurance transactions that transfer risk, but are retroactive, are included in reinsurance assets. The excess of estimated liabilities for claims and claim expenses over the consideration paid is established as a deferred credit at inception. The deferred amounts are subsequently amortised using the 2 Basis of preparation continued 177Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration recovery method over the settlement period of the reserves and reectand reflected through the claims and claim adjustment expenses line. In transactions where the consideration paid exceeds the estimated liabilities for claims and claim adjustment expenses, a loss is recognised immediately. (g) Reinsurance commission income Reinsurance commission income represents commission earned from ceding companies which is earned over the terms of the underlying reinsurance contracts and presented separately in the consolidated income statement. (h) Receivables and payables related to insurance contracts Receivables and payables are recognised when due. These include amounts due to, and from, agents, brokers and insurance contract holders. If there is objective evidence that the insurance receivable is impaired, the Group reduces the carrying amount of the insurance receivable accordingly and recognises the impairment loss in the income statement. (i) Salvage and subrogation reimbursements Some insurance contracts permit the Group to sell property acquired in settling a claim (i.e. salvage). The Group may also have the right to pursue third parties for payment of some or all costs (i.e. subrogation). Estimates of salvage recoveries are included as an allowance in the measurement of the insurance liability for claims and salvage property is recognised in other assets when the liability is settled. The allowance is the amount that can reasonably be recovered from the disposal of the property. Subrogation reimbursements are also considered as an allowance in the measurement of the insurance liability for claims and are recognised in other assets when the liability is settled. The allowance is the assessment of the amount that can be recovered from the action against the liable third party. 2.14 Taxation Current tax, including corporation tax and foreign tax, is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. A provision is recognised for those matters for which the tax determination is uncertain but it is considered probable that there will be a future outow of funds to a taflow of funds to a tax authority. The provisions are measured at the best estimate of the amount expected to become payable. The assessment is based on the judgement of tax professionals within the Group supported by previous experience in respect of such activities and in certain cases based on advice sought from specialist tax advisors. Deferred tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the nafinancial statements. However, if the deferred income tax arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable prot or lole profit or loss, it is not recognised. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date and are expected to apply when the related deferred tax asset is realised or the deferred tax liability is settled. Deferred tax assets are recognised to the extent that it is probable that future taxable prot will brofit will be available against which the temporary differences can be utilised. Deferred tax is provided on temporary differences arising on investments in subsidiaries and associates, except where the Group controls the timing of the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. 2.15 Employee benetsyee benefits (a) Pension obligations The Group has dened contribution defined contribution and dened benet and defined benefit pension schemes. The denedpension schemes. The defined benet scheme closed t benefit scheme closed to future accrual with effect from 31fect from 31 Decembermber 2006 and active members were offered membership of the denip of the defined contribution scheme from 1me from 1 Januaryy 2007. A den. A defined contribution plan is a pension plan under which the Group pays xed copays fixed contributions into a separate entity and has no further obligation beyond the agreed contribution rate. A denA defined benet plaefit plan is a pension plan that dean that defines an amount of pension benet that anefit that an employee will receive on retirement, usually dependent on one or more factors such as age, years of service and compensation. For deFor defined contribution plans, the Group pays contributions to publicly or privately administered pension insurance plans on a contractual basis. The contributions are recognised as an employee benet expnefit expense when they are due. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction in future payments is available. The amount recognised on the balance sheet in respect of dendefined benet peefit pension plans is the present value of the dendefined benet oblefit obligation at the balance sheet date, less the fair value of plan assets. The calculation of the denen of the defined benet obligatbenefit obligation is performed annually by a qualied qualified actuary using the projected unit method. As the plan is closed to all future benet accrfit accrual, each participant’s benets undefits under the plan are based on their service to the date of closure or earlier leaving date and their nalir final pensionable earnings. The service cost is the expected administration cost during the year. Past service costs are recognised immediately in the income statement. Remeasurements of the net dened benet liabilityt defined benefit liability, which comprise actuarial gains and losses, the return on plan assets (excluding interest) and the effect of the asset ceiling (if any), are recognised immediately in other comprehensive income. The Group determines the net interest expense (income) on the net deneet defined benet liability (benefit liability (asset) for the period by applying the discount rate used to measure the dened befined beneenefit obligation at the beginning of the annual period to the then net dened benet liability ( defined benefit liability (asset), taking into account any changes in the net dened benet liabil net defined benefit liability (asset) during the period as a result of contributions and benet penefit payments. Net interest expense and other expenses related to dened blated to defined benet penefit plans are recognised in the income statement through operating expenses. To the extent that a surplus emerges on the denn the defined benetnefit obligation, it is only recognisable as an asset when it is probable that future economic benec benefits will be recovered by the Group. 2 Basis of preparation 2.13 Insurance contracts (f) Retroactive reinsurance transactions continued 178 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration (b) Other long-term employee benetsyee benefits The Group provides sabbatical leave to employees on completion of every y five years’ service. The present value of the expected costs of these benets is acnefits is accrued over the period of employment. In determining this liability, consideration is given to future increases in salary levels, experience with employee departures and periods of service. (c) Share-based compensation The Group operates equity settled share-based employee compensation plans. These include the share option schemes, and the Group’s Performance Share Plans, outlined in the Directors’ remuneration report, together with the Group’s Save As You Earn (SAYE) schemes. The fair value of the employee services received, measured at grant date, in exchange for the grant of the awards is recognised as an expense, with the corresponding credit being recorded in retained earnings within equity. The total amount to be expensed over the vesting period is determined by reference to the fair value of the awards granted, excluding the impact of any non-market vesting conditions (for example, protability orfitability or net asset growth targets). Non-market vesting conditions are included in assumptions about the number of awards that are expected to become exercisable. At each balance sheet date, the Group revises its estimates of the number of awards that are expected to vest. The Group recognises the impact of the revision of original estimates, if any, in the income statement, and a corresponding adjustment to equity, in periods in which the estimates are revised. When the terms and conditions of an equity settled share-based employee compensation plan are modied plan are modified, and the expense to be recognised increases as a result of the modication, thefication, then the increase is recognised evenly over the remaining vesting period. When a modicating period. When a modification reduces the expense to be recognised, there is no adjustment recognised and the pre-modicatioification expense continues to be applied. The proceeds received net of any directly attributable transaction costs are credited to share capital and share premium when the options are exercised. (d) Termination benetsnefits Termination benets areion benefits are payable when employment is terminated before the normal retirement date, or whenever an employee accepts voluntary redundancy in exchange for these benetsthese benefits. The Group recognises termination benetsion benefits when it is demonstrably committed to either: terminating the employment of current employees according to a detailed formal plan without possibility of withdrawal; or providing termination benets as a renefits as a result of an offer made to encourage voluntary redundancy. (e) Prot sha) Profit sharing and bonus plans The Group recognises a liability and an expense for bonuses and prot shad profit sharing, based on a formula that takes into consideration the prot attributable tofit attributable to the Company’s shareholders after certain adjustments. The Group recognises a provision where a contractual obligation to employees exists or where there is a past practice that has created a constructive obligation. 2.16 Net investment hedge accounting In order to qualify for hedge accounting, the Group is required to document, in advance, the relationship between the item being hedged and the hedging instrument. The Group is also required to document and demonstrate an assessment of the relationship between the hedged item and the hedging instrument, which shows that the hedge will be highly effective on an ongoing basis. This effectiveness testing is reperformed at each period end to ensure that the hedge remains highly effective. Accumulated gains or losses will be recycled to the income statement only when the foreign operation is disposed of. The ineffective portion of any hedge is recognised immediately in the income statement. 2.17 Finance costs Finance costs consist of interest charges accruing on the Group’s borrowings and bank overdrafts together with commission fees charged in respect of Letters of Credit and interest in respect of lease liabilities and funds withheld. Arrangement fees in respect of nanct of financing arrangements are charged over the life of the related facilities. 2.18 Provisions Provisions are recognised where there is a present obligation (legal or constructive) as a result of a past event that can be measured reliably and it is probable that an outow offlow of economic beneenefits will be required to settle that obligation. 2.19 Leases (a) Hiscox as lessee The Group recognises right-of-use assets at the commencement date of the lease (i.e. the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, initial direct costs incurred, and lease payments made at or before the commencement date, less any lease incentives received. Unless the Group is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the recognised right-of-use assets are depreciated on a straight-line basis over the shorter of their estimated useful life and the lease term. Right-of-use assets are subject to impairment. Right-of-use assets are presented on the balance sheet as ‘property, plant and equipment’. At the commencement date of the lease, the Group recognises lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include xed paymde fixed payments less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Group and payments of penalties for terminating a lease, if the lease term reese term reflects the Group exercising the option to terminate. The variable lease payments that do not depend on an index or a rate are recognised as an expense in the period in which the event or condition that triggers the payment occurs. Lease liabilities are included in ‘trade and other payables’ on the balance sheet. In calculating the present value of lease payments, the Group uses the incremental borrowing rate at the lease 2 Basis of preparation 2.15 Employee benets5 Employee benefits continued 179Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration commencement date if the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reect to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modication thfication that is not accounted for as a separate lease: future lease payments that are linked to a rate or index, a change in the lease term, a change in the in-substance xede fixed lease payments, a change in the assessment to purchase the underlying asset or a change in the amounts expected to be payable under a residual value guarantee. The Group applies the short-term lease recognition exemption to its applicable short-term leases. It also applies the low-value assets recognition exemption to leases of ofcs of office equipment that are considered of low value. Lease payments on short-term leases and leases of low-value assets are recognised as an expense on a straight-line basis over the lease term. (b) Hiscox as lessor Rental income from operating leases is recognised on a straight-line basis over the term of the relevant contractual agreement. 2.20 Dividend distribution Dividend distribution to the Company’s shareholders is recognised as a liability in the Group’s nas financial statements in the period in which the dividends are approved. 2.21 Use of signicant judgementsse of significant judgements, estimates and assumptions The preparation of nanation of financial statements requires the Group to select accounting policies and make judgements, estimates and assumptions that affect the reported amounts of assets, liabilities, income and expenses in the consolidated nandated financial statements. The Audit Committee reviews the reasonableness of critical judgements, estimates and assumptions applied and the appropriateness of signicanteness of significant accounting policies. The signicant issues consideredsignificant issues considered by the Committee in the year are included within the Audit Committee report on pages 99 to 101. Signicant accountSignificant accounting judgements The following accounting policies are those considered to have a signicant impe a significant impact on the amounts recognised in the consolidated olidated financial statements. A Consolidation: assessment of whether the Group controls an underlying entity, for example, the treatment of insurance-linked securities funds including consideration of its decision-making authority and its rights to the variable returns from the entity; A Insurance contracts: assessment of the signicancehe significance of insurance risk transferred to/from the Group in determining whether a contract should be accounted for as an insurance contract or as a ntract or as a financial instrument. This includes assessing the risk transferred on portfolio transfers and the appropriate presentation of retroactive reinsurance transactions; A Financial investments: classication: classification and measurement of investments including the application of the fair value option. Signicant accountSignificant accounting estimates All estimates are based on management’s knowledge of current facts and circumstances, assumptions based on that knowledge and their predictions of future events. Actual results may differ from those estimates, possibly signicantly possibly significantly. Revisions to accounting estimates are recognised in the period in which the estimate is revised and in any future periods affected. The following describes items considered particularly susceptible to changes in estimates and assumptions. The most critical estimate included within the Group’s balance sheet is the measurement of insurance liabilities and reinsurance assets, and in particular the estimate of losses incurred but not reported (IBNR) within these balances. The total gross estimate of IBNR as at 311 Decemberr 2022 is $4,474.24.2 million (2021: $4,539.88 million). The total estimate for reinsurers’ share of losses IBNR as at 31 December 2022 is $2,261.9.9 million (2021:: $2,349.5 million). Estimates of IBNR are continually evaluated, based on entity-specic histspecific historical experience and contemporaneous developments observed in the wider industry when relevant, and are also updated for expectations of prospective future developments. Between the reporting and ting and final settlement of a claim, circumstances may change, which may result in changes to the established liability. The overall reserving risk is discussed in more detail in note 3.2 and the procedures used in estimating the cost of settling insured losses at the balance sheet date including losses incurred but not reported are detailed in note 23. The Group tests the adequacy of its unearned premium liability by comparing current estimates of future claims and claims handling expenses attributable to the unexpired periods of policies at the balance sheet date to the unearned premium liability net of acquisition costs. As set out in note 2.13(d), any decdeficiency is recognised in the income statement. The related deferred acquisition costs are rst wrre first written down and any additional liability required is then recognised as an unexpired risk reserve (URR). Another key estimate contained within the Group’s consolidated olidated financial statements is an estimate of gross premiums written during the year. For certain contracts, premium is initially recognised based on estimates of ultimate premium. This occurs where pricing is based on variables, which are not known with certainty at the point of binding the policy. In determining the estimated premium, the Group uses information provided by brokers and coverholders, past underwriting experience, the contractual terms of the policy and prevailing market conditions. Subsequently, adjustments to those estimates arise as updated information relating to those pricing variables becomes available, for example due to declarations obtained on binding authority contracts, reinstatement premium on reinsurance contracts or other policy amendments. Such adjustments are recorded in the period in which they are determined and impact gross premiums written in the consolidated income statement and premiums receivable from insureds and cedants recorded on the consolidated balance sheet. The Group carries its nes its financial investments at fair value through prot or losh profit or loss, with fair values determined using published price quotations in the most active nancial market financial markets 2 Basis of preparation 2.19 Leases (a) Hiscox as lessee continued 180 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration in which the assets trade, where available. Where quoted market prices are not available, valuation techniques are used to value naed to value financial instruments. These include third-party valuation reports and models utilising both observable and unobservable market inputs. Valuation techniques involve judgement, including the use of valuation models and their inputs, which can lead to a range of plausible valuations for nancial inor financial investments. Note 3.3 discusses the reliability of the Group’s fair values. The employee retirement benet scheme obligatement benefit scheme obligations are calculated and valued with reference to a number of actuarial assumptions including mortality, inationflation rates and discount rate, many of which have been subject to recent volatility. This complex set of economic variables can have a signicante a significant impact on the nancialhe financial statements, as shown in note 27. The Group operates in a multinational environment, and legislation concerning the determination of taxation of assets and liabilities is complex and continually evolving. In preparing the ning the financial statements, the Group applies signicant applies significant judgements in identifying uncertainties over tax treatments and in the measurement of the provision being the best estimate of the amount expected to become payable. The assessment is based on the judgement of tax professionals within the Group supported by previous experience in respect of such activities and based on advice sought from specialist tax advisors. A deferred tax asset can be recognised only to the extent that it is recoverable. The recoverability of deferred tax assets in respect of carry forward losses requires consideration of the future levels of taxable prot in the Ge profit in the Group. In preparing the Group’s nafinancial statements, management estimates taxation assets and liabilities after taking appropriate professional advice, as shown in note 25. Signicgnificant estimates and assumptions used in the valuation of deferred tax relate to the forecast taxable prots, take profits, taking into account the Group’s nanci’s financial and strategic plans. See note 26 for further details of adjustments made to deferred tax during the year. The determination and ation and finalisation of agreed taxation assets and liabilities may not occur until several years after the reporting date and consequently the nal e final amounts payable or receivable may differ from those presented in these nanse financial statements. 2.22 Reporting of additional performance measures The Directors consider that the combined, claims and expense ratio measures reported in respect of operating segments and the Group overall in note 4 and net asset value per share and return on equity measures disclosed in notes 5 and 6, provide useful information regarding the underlying performance of the Group’s businesses. These measures are widely recognised by the insurance industry and are consistent with the internal performance measures reviewed by senior management including the chief operating decision-maker. However, these measures are not dendefined within the accounting standards and interpretations, and therefore may not be directly comparable with similarly titled additional performance measures reported by other companies. 3 Management of risk The Group’s overall appetite for accepting and managing varying classes of risk is densk is defined by the Group’s Board of Directors. The Board has developed a governance framework and has set Group-wide risk management policies and procedures which include risk identicat identification, risk management and mitigation and risk reporting. The objective of these policies and procedures is to protect the Group’s shareholders, policyholders and other stakeholders from negative events that could hinder the Group’s delivery of its contractual obligations and its achievement of sustainable protable economic andofitable economic and social performance. The Board exercises oversight of the development and operational implementation of its risk management policies and procedures through the Risk Committee, and ongoing compliance therewith through a dedicated internal audit function, which has operational independence, clear terms of reference inuen influenced by the Board’s Non Executive Directors and as and a clear upwards reporting structure back into the Board. The Group, in line with the non-life insurance industry generally, is fundamentally driven by an by a desire to originate, retain and service insurance contracts to maturity. The Group’s cash ows are fuh flows are funded mainly through advance premium collections and the timing of such premium inows ism inflows is reasonably predictable. In addition, the majority of material cash outows are tflows are typically triggered by the occurrence of insured events, although the timing, frequency and severity of claims can ms can fluctuate. The principal sources of risk relevant to the Group’s operations and its nand its financial statements fall into three broad categories: operational risk, insurance risk and nk and financial risk, which are described in notes 3.1, 3.2 and 3.3 below. The Group also actively manages its capital risks as detailed in note 3.4 and tax risks as detailed in note 3.5. Additional unaudited information is also provided in the corporate governance, risk management and capital sections of this Report and Accounts. 3.1 Operational risk The Group is exposed to the risk of direct or indirect loss resulting from internal processes, people or systems, or from external events. This includes cyber security risk, as well as major IT, systems or service failures. The Group has demonstrated continued resilience, underscoring the benets obenefits of its business model, disciplined risk management and ongoing investment in technology and infrastructure. We launched the ‘future of work’ programme to modernise our hybrid working policy (via introduction of team charters) and ensure our workforce are equipped with the necessary technology to enable this (via an updated digital workplace roll out). These measures have proven successful in addressing employee engagement challenges and a number of operational risks. 2 Basis of preparation 2.21 Use of signicant judgementsse of significant judgements, estimates and assumptions Signicant accountSignificant accounting estimates continued 181Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration In addition to the ‘future of work’, Hiscox has launched the Hiscox target operating model (HTOM) programme. The programme is systematically working through each part of our key functions to establish clarity in ownership and accountability of activities between the Group and business units, transparency and action around required capabilities and investment to better enable delivery of our strategy, and improved productivity and efciency as a consequence.ed productivity and efficiency as a consequence. 3.2 Insurance risk The predominant risk to which the Group is exposed is insurance risk which is assumed through the underwriting process. Insurance risk can be sub-categorised into i) underwriting risk including the risk of catastrophe and systemic insurance losses and the insurance competition and cycle, and ii) reserving risk. i) Underwriting risk The Board sets the Group’s underwriting strategy and risk appetite, seeking to exploit identied opportunities inxploit identified opportunities in light of other relevant anticipated market conditions. The Board requires all underwriters to operate within an overall Group appetite for individual events. This denes defines the maximum exposure that the Group is prepared to retain on its own account for any one potential catastrophe event or disaster. In addition, the Group’s overall underwriting risk appetite seeks to ensure that in a 1-in-200 bad year we are within the underwriting risk limit. The limit is calibrated each year based on exposure, expected prot acted profit and the size of other correlated risks to enable us to continue in business and take advantage of market opportunities that arise. Specic underSpecific underwriting objectives such as aggregation limits, reinsurance protection thresholds and geographical disaster event risk exposures are prepared and reviewed by the Group Chief Underwriting Ofcer ificer in order to translate the Board’s summarised underwriting strategy into specic specific measurable actions and targets. These actions and targets are reviewed and approved by the Board in advance of each underwriting year. The Board continually reviews its underwriting strategy throughout each underwriting year in light of the evolving market pricing and loss conditions and as opportunities present themselves. The Group’s underwriters and management consider underwriting risk at an individual contract level, and also from a portfolio perspective where the risks assumed in similar classes of policies are aggregated and the exposure evaluated in light of historical portfolio experience and prospective factors. To assist with the process of pricing and managing underwriting risk, the Group routinely performs a wide range of activities including the following: A regularly updating the Group’s risk models; A documenting, monitoring and reporting on the Group’s strategy to manage risk; A developing systems that facilitate the identication offication of emerging issues promptly; A utilising sophisticated computer modelling tools to simulate catastrophes and measure the resultant potential losses before and after reinsurance; A monitoring legal developments and amending the wording of policies when necessary; A regularly aggregating risk exposures across individual underwriting portfolios and known accumulations of risk; A examining the aggregated exposures in advance of underwriting further large risks; and A developing processes that continually factor market intelligence into the pricing process. The delegation of underwriting authority to specic authority to specific individuals, both internally and externally, is subject to regular review. All underwriting staff and binding agencies are set strict parameters in relation to the levels and types of business they can underwrite, based on individual levels of experience and competence. These parameters cover areas such as the maximum sums insured per insurance contract, maximum gross premiums written and maximum aggregated exposures per geographical zone and risk class. The Group compiles estimates of losses arising from extreme loss events using statistical models alongside input from its underwriters. These require signican. These require significant management judgement. The extreme loss scenarios, shown on pages 46 to 47, represent hypothetical major events occurring in areas with large insured values. They also represent areas of potentially signicnificant exposure for Hiscox. In addition to understanding the loss Hiscox may suffer from an event, it is important to ensure that the risk models used are calibrated to the risks faced today. This includes recognising and forecasting inatecasting inflationary trends, updating trends in claims payments, and capturing climate change-related impacts. Hiscox has a climate risk framework, which is used to assess where research resources should be focused, and models updated, and as a result improves not only the Group’s understanding of the potential impact of a changing climate but also the Group’s ability to respond. The selection of extreme loss scenario events is adjusted each year and they are not therefore necessarily directly comparable from one year to the next. The events are extreme and unprecedented, and as such these estimates may prove inadequate as a result of incorrect assumptions, model deciencies, or losses frommodel deficiencies, or losses from unmodelled risks. This means that should an extreme loss event actually occur, the Group’s s final ultimate losses could materially differ from those estimates modelled by management. The Group’s insurance contracts include provisions to contain losses, such as the ability to impose deductibles and demand reinstatement premiums in certain cases. In addition, in order to manage the Group’s exposure to repeated catastrophic events (both man-made and natural catastrophes), relevant policies frequently contain payment limits to cap the maximum amount payable from these insured events over the contract period. In the case of climate-exposed risks specicallyxposed risks specifically, the vast majority of contracts written by the Group are annual in nature and thus can be revised frequently. This exihis flexibility is a key tool for managing the multi-decade challenge of climate risks holistically. The Group also manages underwriting risk by purchasing reinsurance. Reinsurance protection is purchased at an entity level and is also considered at an overall Group level to mitigate the effect of catastrophes and unexpected concentrations of risk. However, the scope and type of reinsurance protection purchased may change depending 3 Management of risk 3.1 Operational risk continued 182 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration on the extent and competitiveness of cover available in the market. Below is alow is a summary of the gross and net insurance liabilities for each category of business. The estimated liquidity prolty profile to settle the gross claims liabilities is given in note 3.3(e). The specic insuific insurance risks accepted by the Group fall broadly into the following main categories: reinsurance inwards, marine and major asset property, other property risks, casualty professional indemnity and casualty other insurance risks. These specic cat. These specific categories are dened foregories are defined for risk review purposes only, as each contains risks specic ific to the nature of the cover provided. They are not exclusively aligned to any specic ro any specific reportable segment in the Group’s operational structure or to the primary internal reports reviewed by the chief operating decision-maker. The Group also considers climate change to be a cross-cutting risk with potential to impact each existing risk type, rather than a stand-alone risk. By design, the established and embedded Group risk management framework provides a controlled and consistent system for the identicatidentification, measurement, mitigation, monitoring and reporting of risks (both current and emerging) and so is structured in a way that allows us to continually and consistently manage the various impacts of climate risk on the risk prole. Tisk profile. This is supported by equally robust processes and policies that address climate-related underwriting risks, such as the Group-wide ESG exclusions policy which represents a commitment to reduce steadily, and eliminate by 2030, both underwriting and investment exposure to coal-reosure to coal-fired power plants and coal mines; Arctic energy exploration, beginning with the Arctic National Wildlife Refuge; oil sands; and controversial weapons such as landmines. More information on the strategy and governance structures in place to manage climate-related risks can be found on pages 60 to 67. The following describes the policies and procedures used to identify and measure the risks associated with each individual category of business. Reinsurance inwards The Group’s reinsurance inwards acceptances are primarily focused on large commercial property, homeowner and marine and short-tail specialty exposures held by other insurance companies predominantly in North America and other developed economies. This business is characterised more by large claims arising from individual events or catastrophes than the high-frequency, low-severity attritional losses associated with certain other business written by the Group. Multiple insured losses can periodically arise out of af a single natural or man-made occurrence. The main circumstances that result in claims against the reinsurance inwards book are conventional catastrophes, such as earthquakes or storms, but also includes other events including luding fires, explosions and cyber events. The occurrence and impact of these events are very difcult to predficult to predict over the short term, which complicates attempts to anticipate claims frequencies on an annual basis. In those years where there is aere is a low incidence of severe catastrophes, claims frequencies on the reinsurance inwards book can be relatively low. A signicant prA significant proportion of the reinsurance inwards business provides cover on an excess of loss basis for individual events. The Group agrees to reimburse the cedant once their losses exceed axceed a minimum level. Consequently, the frequency and severity of reinsurance inwards claims are related not only to the number of signicaificant insured events that occur, but also to their individual magnitude. If numerous catastrophes occurred in any one year, but the cedant’s individual loss on each was below the minimum stated, then the Group would have no liability under such contracts. Maximum gross line sizes and aggregate exposures are set for each type of programme. The Group writes reinsurance risks for periods of mainly one year so that contracts can be assessed for pricing and terms and adjusted to reect ajusted to reflect any changes in market conditions and the evolving impact of climate change. Property risks – marine and major assets The Group directly underwrites a diverse range of property risks. The risk prole of the prosk profile of the property covered under marine and major asset policies is different to that typically contained in the other classes of property (such as private households and contents insurance) covered by the Group. 3 Management of risk 3.2 Insurance risk i) Underwriting risk continued Estimated concentration of gross and net insurance liabilities on the balance sheet as at 31Decemt as at 31 December 2022 Types of insurance risk in the Group Reinsurance inwards $m Property – marine and major assets $m Property – other assets $m Casualty – professional indemnity $m Casualty – other risks $m Other $m Total $m Total Gross 2,387.6 245.5 1,401.8 2,758.1 1,270.9 772.7 8,836.6 Net 438.2 141.9 976.3 2,241.6 638.1 500.7 4,936.8 Estimated concentration of gross and net insurance liabilities on the balance sheet as at 311 December 2021 Types of insurance risk in the Group Reinsurance inwards $m Property – marine and major assets $m Property – other assets $m Casualty – professional indemnity $m Casualty – other risks $m Other $m Total $m Total Gross 2,349.4 281.9 1,505.7 2,705.3 1,298.9 727. 2 8,868.4 Net 633.2 127.6 926.4 2,172.1 60 8.1 493.0 4,960.4 Includes a diverse mix of certain specialty lines such as kidnap and ransom, terrorism and other risks which contain an a mix of property and casualty exposures. 183Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Typical property covered by marine and other major property contracts includes des fixed and moveable assets such as ships and other vessels, cargo in transit, energy platforms and installations, pipelines, other subsea assets, satellites, commercial buildings and industrial plants and machinery. These assets are typically exposed to a blend of catastrophic and other large loss events and attritional claims arising from conventional hazards such as collision, oision, flooding, re anoding, fire and theft. Climate change may give rise to more frequent and severe extreme weather events (for example, windstorms and river oodflooding) and it may be expected that their frequency will increase over time. For this reason, the Group accepts major property insurance risks for periods of mainly one year so that each contract can be repriced on renewal to reecn renewal to reflect the continually evolving risk prole. The mk profile. The most signicaificant risks covered for periods exceeding one year are certain specialist lines such as marine and offshore construction projects which can typically have building and assembling periods of between three and four years. These form a small proportion of the Group’s overall portfolio. Marine and major property contracts are normally underwritten by reference to the commercial replacement value of the property covered. The cost of repairing or rebuilding assets, of replacement or indemnity for contents and time taken to restart or resume operations to original levels for business interruption losses are the key factors that inuennfluence the level of claims under these policies. The Group’s exposure to commodity price risk in relation to these types of insurance contracts is very limited, given the controlled extent of business interruption cover offered in the areas prone to losses of asset production. Other property risks The Group provides home and contents insurance, together with cover for artwork, antiques, classic cars, jewellery, collectables and other assets. The Group also extends cover to reimburse certain policyholders when named insureds or insured assets are seized for kidnap and aa ransom demand is subsequently met. Events which can generate claims on these contracts include burglary, kidnap, seizure of assets, acts of vandalism, res, oodm, fires, flooding and storm damage. Losses on most classes can be predicted with aa greater degree of certainty as there is are is a rich history of actual loss experience data and the locations of the assets covered, and the individual levels of security taken by owners, are relatively static from one year to the next. The losses associated with these contracts tend to be of a higher frequency and lower severity than the marine and other major property assets covered above. The Group’s home and contents insurance contracts are exposed to weather and climate-related risks such as oods and windstas floods and windstorms and their consequences. As outlined earlier, the frequency and severity of these losses do not lend themselves to accurate prediction over the short term. Contract periods are therefore not normally more than one year at a time to enable risks to be regularly repriced. Contracts are underwritten by reference to the commercial replacement value of the properties and contents insured. Claims payment limits are always included to cap the amount payable on occurrence of the insured event. Casualty insurance risks The casualty underwriting strategy attempts to ensure that the underwritten risks are well diversiesified in terms of type and amount of potential hazard, industry and geography. However, the Group’s exposure is more focused towards professional, general, technological and marine liability risks rather than human bodily injury risks, which are only accepted under limited circumstances. Claims typically arise from incidents such as errors and omissions attributed to the insured, professional negligence and specic losses suffered as nce and specific losses suffered as aa result of electronic or technological failure of software products and websites. The provision of insurance to cover allegations made against individuals acting in the course of duciary or managerial course of fiduciary or managerial responsibilities, including directors and ofcer and officers’ insurance, is one example of a casualty insurance risk. The Group’s casualty insurance contracts mainly experience low-severity attritional losses. By nature, some casualty losses may take longer to settle than other categories of business. In addition, there is increased potential for accumulation in casualty risk due to the growing complexity of business, technological advances, and greater interconnectivity and interdependency across the world due to globalisation. The Group’s pricing strategy for casualty insurance policies is typically based on historical claim frequencies and average claim severities, adjusted for inatioinflation and extrapolated forwards to incorporate projected changes in claims patterns. In determining the price of each policy, an allowance is also made for acquisition and administration expenses, reinsurance costs, investment returns and the Group’s cost of capital. The market for cyber insurance is still a relatively immature one, complicated by the fast-moving nature of the threat, as the world becomes even more connected. The risks associated with cyber insurance are multiplying in both diversity and scale, with associated naniated financial and reputational consequences of failing to prepare for them. The Group has focused its cyber expertise on prevention, in addition to the more traditional recovery product. Cyber products are sold through our businesses in the UK, USA and Europe, and the product is sold both direct to consumers and through a more traditional broker channel. ii) Reserving risk The Group’s procedures for estimating the outstanding costs of settling insured losses at the balance sheet date, including claims incurred but not yet reported, are detailed in note 23. The Group’s provision estimates are subject to rigorous review by senior management from all areas of the business. The managed Syndicates and US business receive a review of their estimates from independent actuaries. The nafinal provision is approved by the relevant boards on the recommendation of dedicated reserving committees. Similar to the underwriting risk detailed above, the Group’s reserve risks are well diversied.ell diversified. Short-tailed claims are normally notied anotified and settled within 12 to 24 months of the insured event occurring. Those claims taking the longest 3 Management of risk 3.2 Insurance risk i) Underwriting risk continued 184 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration time to develop and settle typically relate to casualty risks, where legal complexities occasionally develop regarding the insured’s alleged omissions or negligence. The length of time required to obtain denitiefinitive legal judgments and make eventual settlements exposes the Group to ao a degree of reserving risk in an inationan inflationary environment. The The final quantum for casualty claims may not be established for many years after the event. A signicnificant proportion of the casualty insurance amounts reserved on the balance sheet may not be expected to settle within 24 months of the balance sheet date. Consequently, our approach is not to recognise favourable experience in the early years of development in the reserving process when setting the best estimate. Certain marine and property insurance contracts, such as those relating to subsea and other energy assets and the related business interruption risks, can also take longer than normal to settle. This is because of the length of time required for detailed subsea surveys to be carried out and damage assessments agreed, together with difcultficulties in predicting when the assets can be brought back into full production. For the inwards reinsurance lines, there is often a time lag between the establishment and re-estimate of case reserves and reporting to the Group. The Group works closely with the reinsured to ensure timely reporting and also centrally analyses industry loss data to verify the reported reserves. In addressing the impact of ination, the Gt of inflation, the Group focuses on: A regular case reserve reviews to ensure adequacy; A uplifts to incurred but not reported (IBNR) reserves to allow for current and future expectations of high inatioinflation rates; A assessment of rate increases against future int future inflation to assess loss ratio impacts. Given the increase in inationanflationary pressures over the year, the Group established explicit reserve uplifts to allow for the expected higher future claims costs. Loss ratios have also been reviewed to ensure they include an appropriate allowance for future inatioture inflation. Losses from Covid-19 continue to settle well within expectations and there has been positive development in rsin first-order losses in the events and contingency lines. As time passes and legal cases are gradually settled, the outcome becomes more certain and so the level of margin above the best estimate can be reduced. 3.3 Financial risk Overview The Group is exposed to naosed to financial risk through its ownership of nancial instruments including nancial financial instruments including financial liabilities. These items collectively represent a signicantsignificant element of the Group’s net shareholder funds. The Group invests in invests in financial assets in order to fund obligations arising from its insurance contracts and nancial liabilities. financial liabilities. The key nThe key financial risk for the Group is that the proceeds from its naits financial assets and investment result generated thereon are not sufcieficient to fund the Group’s obligations. The most important elements and economic variables that could result in such an outcome relate to the reliability of fair value measures, equity price risk, interest rate risk, credit risk, liquidity risk and currency risk. The Group’s policies and procedures for managing exposure to these specic ific categories of risk are detailed below. (a) Reliability of fair values The Group has elected to carry loans and receivables at amortised cost and all nancl financial investments at fair value through prot or losh profit or loss as they are managed and evaluated on aa fair value basis in accordance with aith a documented strategy. With the exception of any unquoted investments shown in note 20, all of the , all of the financial investments held by the Group are available to trade in markets and the Group therefore seeks to determine fair value by reference to published prices or as derived by pricing vendors using observable quotations in the most active nst active financial markets in which the assets trade. The fair value of nance of financial assets is measured primarily with reference to their closing market prices at the balance sheet date. The ability to obtain quoted market prices may be reduced in periods of diminished liquidity. In addition, those quoted prices that may be available may represent an unrealistic proportion of market holdings or individual trade sizes that could not be readily available to the Group. In such instances, fair values may be determined or partially supplemented using other observable market inputs such as prices provided by market makers such as dealers and brokers, and prices achieved in the most recent regular transaction of identical or closely-related instruments occurring before the balance sheet date, but updated for relevant perceived changes in market conditions. The Group did not experience any material defaults on debt securities during the year. Valuation of securities will continue to be impacted by external market factors including interest rates, default rates, rating agency actions and liquidity. The Group will make adjustments to the investment portfolio as appropriate as part of its overall portfolio strategy, but its ability to mitigate its risk by selling or hedging its exposures may be limited by the market environment. The Group’s future results may be impacted, both positively and negatively, by the valuation adjustments applied to securities. Note 20 provides an analysis of the measurement attributes of the Group’s nancial insts financial instruments. (b) Price risk The Group is exposed to price risk through its holdings of equities and investment funds. This is limited to a relatively small and controlled proportion of the overall investment portfolio and the equities and investment funds involved are diversied over aersified over a number of companies and industries. The fair value of equities and investment fund assets in the Group’s balance sheet at 31e sheet at 31 Decembermber 2022 was $3399 million (2021:: $461$461 million). A 10% downward correction in equities and investment fund prices at 31ices at 31 Decemberber 2022 would have been expected to reduce Group equity and prot afnd profit after tax by approximately $30 million (2021:: $41 million). These may be analysed as follows: 3 Management of risk 3.2 Insurance risk ii) Reserving risk continued 185Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Nature of equity and investment fund holdings 2022 % weighting 2021 % weighting Directly held equity securities 8 10 Equity funds 43 55 Hedge funds 49 35 Geographic focus Specic UK mcific UK mandates 22 38 Global mandates 78 62 The allocation of price risk is not heavily conly confined to any one market index so as to reduce the Group’s exposure to individual sensitivities. We make allocations to diversifying and less volatile strategies, such as absolute return strategies, so as to balance our desire to maximise returns with the need to ensure capital is available to support our underwriting throughout any downturn in nancial markwnturn in financial markets. (c) Interest rate risk Debt and xed incnd fixed income investments represent aresent a signicgnificant proportion of the Group’s assets and the Board continually monitors investment strategy to minimise the risk of aisk of a fall in the portfolio’s market value which could affect the amount of business that the Group is able to underwrite or its ability to settle claims as they fall due. The fair value of the Group’s investment portfolio of debt and xed inbt and fixed income holdings is normally inversely correlated to movements in market interest rates. If market interest rates rise, the fair value of the Group’s debt and xed incnd fixed income investments would tend to fall and vice versa if credit spreads remained constant. Debt and and fixed income assets are predominantly invested in high-quality corporate, government and asset-backed bonds. The investments typically have relatively short durations and terms to maturity. The portfolio is managed to minimise the impact of interest rate risk on anticipated Group cash ows.ash flows. The Group may also, from time to time, enter into interest rate future contracts in order to reduce interest rate risk on specic pocific portfolios. The fair value of debt and ebt and fixed income assets in the Group’s balance sheet at 311 Decemberber 2022 was $5,4277 million (2021: $5,5288 million). These may be analysed below as follows: Nature of debt and xed inebt and fixed income holdings 2022 % weighting 2021 % weighting Government issued 20 16 Agency and government supported 3 6 Asset-backed securities 4 2 Mortgage-backed instruments 5 7 Corporate bonds 64 65 Lloyd’s deposits and bond funds 2 2 Credit funds 2 2 One method of assessing interest rate sensitivity is through the examination of duration-convexity factors in the underlying portfolio. Using a duration-convexity-based sensitivity analysis, if market interest rates had increased or decreased by 200 basis points at the balance sheet date, the Group equity and prot afrofit after tax for the year might have been expected to 3 Management of risk 3.3 Financial risk (b) Price risk continued decrease or increase by approximately $17070 million respectively (2021:: $1899 million) assuming that the balance sheet area impacted was debt and xed iebt and fixed income nance financial assets, excluding interest rate futures. Duration is the weighted average length of time required for an instrument’s cash ow stream to be reh flow stream to be recovered, where the weightings involved are based on the discounted present values of each cash h cash flow. A. A closely related concept, modied dified duration, measures the sensitivity of the instrument’s price to a change in its yield to maturity. Convexity measures the sensitivity of modied ddified duration to changes in the yield to maturity. Using these three concepts, scenario modelling derives the above estimated impact on instruments’ fair values for a 200 basis point change in the term structure of market interest rates. Insurance contract liabilities are not directly sensitive to the level of market interest rates, as they are undiscounted and contractually non-interest-bearing. The Group’s debt and xed incnd fixed income assets are further detailed in note 17. At 311 Decemberber 2022, the Group had borrowings at nominal value of £52525 million (2021:: £550£550 million). The borrowings comprised £5255 million (2021:: £550£550 million) of long-term debt, which includes two listed instruments of £2755 million and £250d £250 million, as explained in note 17: the rthe first being xed-tg fixed-to-oatino-floating rate notes where the oating rfloating rate becomes effective from Novemberer 2025; the second being xed rate notes maturing fixed rate notes maturing in September 2027. The Group also has a revolving credit facility of $6000 million (2021: £450: £450 million), which is $nil drawn (2021: £nil) and, therefore, is not presenting interest risk. The Group has no other signicant borroher significant borrowings or other assets or liabilities carrying interest rate risk, other than the facilities and Letters of Credit (LOCs) outlined in note 30. (d) Credit risk The Group has exposure to credit risk, which is the risk that athat a counterparty will suffer afer a deterioration in actual or perceived eived financial strength and be unable to pay amounts in full when due, or that for any other reason they renege on a contract or alter the terms of an agreement. The concentrations of credit risk exposures held by insurers may be expected to be greater than those associated with other industries, due to the specic necific nature of reinsurance markets and the extent of investments held in neld in financial markets. In both markets, the Group interacts with ath a number of counterparties who are engaged in similar activities with similar customer proleer profiles, and often in the same geographical areas and industry sectors. Consequently, as many of these counterparties are themselves exposed to similar economic characteristics, one single localised or macroeconomic change could severely disrupt the ability of a signiy of a significant number of counterparties to meet the Group’s agreed contractual terms and obligations. Key areas of exposure to credit risk include: A reinsurers’ share of insurance liabilities; A amounts due from reinsurers in respect of claims already paid; A amounts due from insurance contract holders; and A counterparty risk with respect to cash and cash equivalents, and investments including deposits, derivative transactions and catastrophe bonds. 186 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration The Group’s maximum exposure to credit risk is represented by the carrying values of naes of financial assets and reinsurance assets included in the consolidated balance sheet at any given point in time. The Group does not use credit derivatives or other products to mitigate maximum credit risk exposures on reinsurance assets, but collateral may be requested to be held against these assets. The Group structures the levels of credit risk accepted by placing limits on its exposure to a single counterparty, or groups of counterparties, and having regard to geographical locations. Such risks are subject to an annual or more frequent review. There is no signicgnificant concentration of credit risk with respect to loans and receivables, as the Group has aroup has a large number of internationally dispersed debtors with unrelated operations. Reinsurance is used to contain insurance risk. This does not, however, discharge the Group’s liability as primary insurer. If a reinsurer fails to pay a claim for any reason, the Group remains liable for the payment to the policyholder. The creditworthiness of reinsurers is therefore continually reviewed throughout the year. The Group Reinsurance Credit Committee (RCC) assesses the creditworthiness of all reinsurers by reviewing credit grades provided by rating agencies and other publicly available nancial ivailable financial information detailing their nancial strheir financial strength and performance, as well as detailed analysis from the Group’s analysis team. The is team. The financial analysis of reinsurers produces an assessment categorised by factors including their S&P rating (or equivalent when not available from S&P). Despite the rigorous nature of this assessment exercise, and the resultant restricted range of reinsurance counterparties with acceptable strength and credit credentials that emerges therefrom, some degree of credit risk concentration remains inevitable. While the rating agencies provide strong analysis on the nas on the financials and governance of a reinsurance security, the RCC also takes account of qualitative factors. The RCC considers the reputation of its reinsurance partners and also receives details of recent payment history and the status of any ongoing negotiations between Group companies and these third parties. The es. The final score that a security receives will determine how much reinsurance credit risk Hiscox is willing to have with that security based on the exposure guidelines. This information is used to update the reinsurance purchasing strategy. Individual operating units maintain records of the payment history for signicnificant brokers and contract holders with whom they conduct regular business. The exposure to individual counterparties is also managed by other mechanisms, such as the right of offset, where counterparties are both debtors and creditors of the Group, and obtaining collateral from unrated counterparties. Management information reports detail provisions for impairment on loans and receivables and subsequent write-off. Exposures to individual intermediaries and groups of intermediaries are collected within the ongoing monitoring of the controls associated with regulatory solvency. The Group also mitigates counterparty credit risk by concentrating debt and g debt and fixed income investments in a portfolio of typically high-quality corporate and government bonds. An analysis of the Group’s major exposures to counterparty credit risk, excluding loans and receivables, and equities and units in unit trusts, based on S&P or equivalent rating, is presented below: As at 31 December 2022 Note AAA $m AA $m A $m BBB $m Other/ non-rated $m Total $m Debt and xDebt and fixed income holdings 17 521.6 1,475.2 1,580.7 1,449.3 399.8 5,426.6 Reinsurance assets 16 1,325.2 1,112.9 1,436.8 6.5 18.4 3,899.8 Cash and cash equivalents 21 242.3 23.3 1,084.9 – 0.4 1,350.9 Total 2,089.1 2,611.4 4,102.4 1,455.8 418.6 10,67 7.3 As at 31 December 2021 Note AAA $m AA $m A $m BBB $m Other/ non-rated $m Total $m Debt and xDebt and fixed income holdings 17 660.5 1,326.7 1,556.2 1,60 4.1 380.6 5,528.1 Reinsurance assets 16 959.2 1,029.9 1,760.8 123.4 34.7 3,908.0 Cash and cash equivalents 21 141.4 35.7 1,122.4 0.3 0.9 1,300.7 Total 1,761.1 2,392.3 4,439.4 1,727.8 416.2 10,736.8 Within the debt and xed incnd fixed income holdings, which include debt securities, deposits with credit institutions, credit funds and cash equivalent assets, there are exposures to a range of government borrowers, on either a direct or guaranteed basis, and banking institutions. The Group, together with its investment managers, closely manages its geographical exposures across government issued and supported debt. 3 Management of risk 3.3 Financial risk (d) Credit risk continued 187Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration The largest aggregated counterparty exposure related to debt and xed incod fixed income holdings at 31ings at 31 Decemberber 2022 of $8277 million is to the US Treasury (2021:: $7122 million). The Group is exposed to concentrations of risk with individual reinsurers due to the nature of the reinsurance market and the restricted range of reinsurers that have acceptable credit ratings. The largest counterparty exposure included in reinsurance assets at 311 Decemberber 2022 is to Blue Jay Reinsurance. The recoverable amount from Blue Jay Reinsurance represents 21% (2021: Munich Re 11%) of this category of assets. For the current period and prior period, the Group did not experience any material defaults on debt securities. The Group’s AAA rated reinsurance assets include fully collateralised positions at 311 Decemberr 2022 and 2021. (e) Liquidity risk The Group is exposed to daily calls on its available cash resources, mainly from claims arising from insurance and reinsurance contracts. Liquidity risk is the risk that cash may not be available to pay obligations when due at a reasonable cost. The Board sets limits on the minimum level of cash and maturing funds available to meet such calls and on the minimum level of borrowing facilities that should be in place to cover unexpected levels of claims and other cash demands. A signicaificant proportion of the Group’s investments is in highly liquid assets which could be converted to cash in ash in a prompt fashion and at minimal expense. The Group’s exposure to equities is concentrated on shares and funds that are traded on internationally recognised stock exchanges. The main focus of the investment portfolio is on high-quality, short-duration debt and xed inbt and fixed income securities and cash. There are no signiignificant holdings of investments with specic repcific repricing dates. Notwithstanding the regular interest receipts and also the Group’s ability to liquidate these securities and the majority of its other nay of its other financial instrument assets for cash in ash in a prompt and reasonable manner, the contractual maturity prole of thy profile of the fair value of these securities at 31ties at 31 December is as follows. Fair values analysed by contractual maturity as at 31 December 2022 Less than one year $m Between one and two years $m Between two and five years $m Over five years $m 2022 total $m Debt and xDebt and fixed income holdings 1,355.5 1,519.6 2,063.8 4 87.7 5,426.6 Cash and cash equivalents 1,350.9 – – – 1,350.9 Total 2,706.4 1,519.6 2,063.8 4 87.7 6,777.5 Fair values analysed by contractual maturity as at 31 December 2021 Less than one year $m Between one and two years $m Between two and five years $m Over five years $m 2021 total $m Debt and xDebt and fixed income holdings 1,111. 2 1,26 3.1 2,510.7 6 43.1 5,528.1 Cash and cash equivalents 1,300.7 – – – 1,300.7 Total 2,411.9 1,26 3.1 2,510.7 6 43.1 6,828.8 The Group’s equities, equity funds, hedge funds and credit funds and other non-dated instruments have no contractual maturity terms but predominantly could be liquidated in an orderly manner for cash in a prompt and reasonable time frame within one year of the balance sheet date. The available headroom of working capital is monitored through the use of a detailed Group cash ow foreash flow forecast which is reviewed by management quarterly, or more frequently as required. Average contractual maturity analysed by denominational currency of investments as at 31 December 2022 years 2021 years US Dollar 3.77 4.89 Sterling 2.65 2.66 Euro 2.67 3.05 Canadian Dollar 2.48 2.47 3 Management of risk 3.3 Financial risk (d) Credit risk continued 188 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration The following is an analysis by liability type of the estimated timing of net cash ows baseh flows based on the gross claims liabilities held. The Group does not discount claims liabilities. The estimated phasing of settlement is based on current estimates and historical trends and the actual timing of future settlement cash ows may dish flows may differ materially from the disclosure below. Liquidity requirements to settle estimated profile of gross claim liabilities on balance sheet 2022 Within one year $m Between one and two years $m Between two and five years $m Over five years $m 2022 total $m Reinsurance inwards 1,101.7 499.8 462.8 149.6 2,213.9 Property – marine and major assets 71.7 40.6 43.4 13.9 169.6 Property – other assets 413.5 277. 5 160.0 54.8 905.8 Casualty – professional indemnity 675.5 563.9 649.2 183.9 2,072.5 Casualty – other risks 463.7 253.6 259.6 94.7 1,071.6 Other 288.3 104.9 102.5 31.1 526.8 Total 3,014.4 1,740.3 1,67 7. 5 528.0 6,960.2 2021 Within one year $m Between one and two years $m Between two and five years $m Over five years $m 2021 total $m Reinsurance inwards 1,126.4 471.0 416.9 140.2 2,154.5 Property – marine and major assets 85.8 48.3 50.6 18.1 202.8 Property – other assets 456.0 353.9 153.2 59.8 1,022.9 Casualty – professional indemnity 828.5 517.0 553.7 145.8 2,045.0 Casualty – other risks 553.4 266.3 238.1 75.3 1,13 3.1 Other 282.2 92.0 84.9 28.5 487.6 Total 3,332.3 1,74 8.5 1,4 97.4 4 67.7 7, 0 4 5 .9 Includes a diverse mix of certain specialty lines such as kidnap and ransom, terrorism and other risks which contain a mix of property and casualty exposures. Details of the payment prole of the Gnt profile of the Group’s borrowings, derivative instruments and other liabilities are given in notes 17, 19 and 24. (f) Currency risk Currency risk is the risk of loss resulting from ucg from fluctuations in exchange rates. The Group operates internationally and therefore is exposed to the naned to the financial impact of uctupact of fluctuations in the exchange rates of various currencies. The Group’s exposures to foreign exchange risk arise mainly with respect to the US Dollar, Sterling and the Euro. These exposures may be classied in two main ca classified in two main categories: A operational foreign exchange exposure arises from the conversion of foreign currency transactions resulting from the activities of entering into insurance, investment, nantment, financing and operational contracts in a currency that is different to each respective entity’s functional currency; and A structural foreign exchange exposure arises from the translation of the Group’s net investment in foreign operations to the US Dollar, the Group’s presentation currency. Operational currency risk Operational foreign exchange risk is principally managed within the Group’s individual entities by broadly matching assets and liabilities by currency and liquidity. Due attention is paid to local regulatory solvency and risk-based capital requirements. All foreign currency derivative transactions with external parties are managed centrally. The Group also manages some exchange risk centrally through matching intragroup loans and balances. The Group does not hedge operational foreign exchange risk arising from the accounting mismatch due to the translation of monetary and non-monetary items. Non-monetary items including unearned premiums, deferred acquisition costs and reinsurers’ share of unearned premiums are recorded at historical transaction rates and are not remeasured at the reporting date. Monetary items including claims reserves, reinsurers’ share of claims reserves and investments are remeasured at each reporting date at the closing rates. 3 Management of risk 3.3 Financial risk (e) Liquidity risk continued 189Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Structural currency risk The Group’s exposure to structural currency risks mainly relates to Sterling and the Euro net investments in businesses operating in the UK and Europe. The Group’s risk appetite permits the acceptance of structural foreign exchange movements within denthin defined aggregate limits and exchange rate parameters which are monitored centrally. However, the Group does not ordinarily seek to use derivatives to mitigate the structural risk because: A the currency translation gains and losses are accounted for in the currency translation reserve (a component of equity) and do not affect the income statement unless the related foreign operation is disposed of; A the currency translation gains and losses have no cash owave no cash flow. In periods of signiignificant volatility that are expected to persist for an extended period of time, the Group may elect to utilise derivatives to mitigate or reduce the risk in order to preserve capital. The currency prole of the Gncy profile of the Group’s assets and liabilities is as follows: As at 31 December 2022 US Dollar $m Sterling $m Euro $m Other $m 2022 $m Employee retirement benet assetirement benefit asset – 20.9 – – 20.9 Goodwill and intangible assets 135.7 131.7 46.7 6.3 320.4 Property, plant and equipment 22.3 96.0 13.0 1.8 133.1 Investments in associates – 5.4 0.2 – 5.6 Deferred income tax 34.8 11.5 7.4 – 53.7 Deferred acquisition costs 267.1 101.9 59.9 21.2 450.1 Financial assets carried at fair value 4,165.8 938.5 511.8 196.0 5,812.1 Reinsurance assets 3,014.0 528.8 232.2 124.8 3,899.8 Loans and receivables including insurance receivables 1,008.4 450.4 125.5 87. 3 1,671.6 Current tax assets 3.5 – 0.5 – 4.0 Cash and cash equivalents 773.1 248.9 229.8 99.1 1,350.9 Total assets 9,424.7 2,534.0 1, 227.0 536.5 13,722.2 Deferred tax – – 0.2 – 0.2 Insurance liabilities 5,994.7 1,534.9 1,032.0 275.0 8,836.6 Financial liabilities – 636.0 0.2 – 636.2 Current tax 1.1 10.2 2.8 – 14.1 Trade and other payables 1,306.2 266.7 181.6 63.9 1,818.4 Total liabilities 7,3 02.0 2,4 47.8 1,216.8 338.9 11,305.5 Total equity 2,122.7 86.2 10.2 197.6 2,416.7 As at 31 December 2021 US Dollar $m Sterling $m Euro $m Other $m 2021 $m Goodwill and intangible assets 141.7 136.0 29.3 6.1 313.1 Property, plant and equipment 20.1 47. 9 17.0 5.4 90.4 Investments in associates – 5.5 0.2 – 5.7 Deferred income tax 27. 3 33.6 6.4 – 67. 3 Deferred acquisition costs 243.3 111.3 61.3 21.0 436.9 Financial assets carried at fair value 4,147.8 1,180.9 496.4 216.2 6,041.3 Reinsurance assets 2,982.6 573.9 224.9 126.6 3,908.0 Loans and receivables including insurance receivables 795.6 6 07.4 154.5 120.7 1,678.2 Current tax assets 4.4 – 0.5 – 4.9 Cash and cash equivalents 612.5 425.0 156.9 106.3 1,300.7 Total assets 8,975.3 3,121.5 1,147.4 602.3 13,846.5 Employee retirement benet obligairement benefit obligations – 3 5.1 – – 35.1 Deferred tax – – 0.1 – 0.1 Insurance liabilities 6,093.8 1,679.0 833.5 26 2.1 8,868.4 Financial liabilities – 746.5 – 0.2 746.7 Current tax 2.8 13.6 4.8 0.1 21.3 Trade and other payables 931.3 353.0 239.9 111.4 1,635.6 Total liabilities 7,0 27. 9 2, 827. 2 1,078.3 373.8 11,3 07. 2 Total equity 1,9 47.4 294.3 6 9.1 228.5 2,539.3 3 Management of risk 3.3 Financial risk (f) Currency risk continued 190 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Sensitivity analysis As at 311 Decemberer 2022, the Group used closing rates of exchange of $1: £0.83 and $1: €0.94 (2021:: $1: £0.74 and $1: €0.88). The Group performs sensitivity analysis based on a 10% strengthening or weakening of the US Dollar against Sterling and the Euro. This analysis assumes that all other variables, in particular interest rates, remain constant and that the underlying valuation of assets and liabilities in their base currency is unchanged. The estimated sensitivities below take account of the retranslation movements of foreign currency monetary assets and liabilities in Group entities, and for the effect on equity the impact on the retranslation of entities with non-US Dollar functional currencies. The methodology has been rened t been refined to include inter-company balances that are eliminated on consolidation, but still expose the Group to foreign currency risk, with comparatives re-presented accordingly. During the year, the Group transacted in a number of over-the-counter forward currency derivative contracts. The impact of these contracts on the sensitivity analysis is negligible. As at 31 December December 2022 effect on equity after tax $m December 2022 effect on profit before tax $m December 2021 effect on equity after tax $m December 2021 effect on profit before tax $m Strengthening of Sterling 58.0 17.3 54.3 (25.3 ) Weakening of Sterling (58.0) (17.3) (54.3) 25.3 Strengthening of Euro 10.1 3.9 14.2 3.9 Weakening of Euro (10.1) (3.9) (14.2) (3.9) (g) Limitations of sensitivity analysis The sensitivity information given in notes 3.3 (a) to (f) demonstrates the estimated impact of act of a change in ae in a major input assumption, while other assumptions remain unchanged. In reality, there are normally signicant le are normally significant levels of correlation between the assumptions and other factors. It should also be noted that these sensitivities are non-linear, and larger or smaller impacts should not be interpolated or extrapolated from these results. The same limitations exist in respect to the retirement benet scnefit scheme sensitivities presented in note 27 to these 7 to these financial statements. Furthermore, estimates of sensitivity may become less reliable in unusual market conditions, such as instances when risk-free interest rates fall towards zero. The sensitivity analysis does not take into consideration that the Group’s assets and liabilities are actively managed. Additionally, the nathe financial position of the Group may vary at the time that any actual market movement occurs. For example, the Group’s nafinancial risk management strategy aims to manage the exposure to market ucsure to market fluctuations. As investment markets move past various trigger levels, management actions could include selling investments, changing investment portfolio allocation and taking other protective action. 3.4 Capital risk management The Group’s primary objectives when managing its capital position are: A to safeguard its ability to continue as as a going concern, so that it can continue to provide long-term growth and progressive dividend returns for shareholders; A to provide an adequate return to the Group’s shareholders by pricing its insurance products and services commensurately with the level of risk; A to maintain an efcficient cost of capital; A to comply with all regulatory requirements by an appropriate margin; A to maintain nain financial strength ratings of A in each of its insurance entities; and A to settle policyholders’ claims as they arise. The Group sets the amount of capital required in its funding structure in proportion to risk. The Group then manages the capital structure and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to obtain or maintain an optimal capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, assume debt, or sell assets to reduce debt. The Group measures its capital requirements against its available capital. Available capital is dened blable capital is defined by the Group as the total of net tangible asset value and subordinated debt. The subordinated debt issued by the Group is hybrid in nature, which means it counts towards regulatory and rating agency capital requirements. At 311 Decemberber 2022, the available capital under IFRS was $2,42727 million (2021:: $2,599$2,599 million), comprising net tangible asset value of $2,0966 million (2021:: $2,226,226 million) and subordinated debt of $331nated debt of $331 million (2021: $373 million). 3 Management of risk 3.3 Financial risk (f) Currency risk continued 191Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration The Group can source additional funding from revolving credit and Letter of Credit (LOC) facilities. Standby funding from these sources comprised $931ed $931 million at 311 Decemberer 2022 (2021:: $9411 million). The Group’s borrowing facilities include nance financial covenants that are standard in such arrangements, including certain balance sheet measures. These are monitored on a regular basis, at least quarterly, but more frequently where necessary. The Board ensures that the use and allocation of capital are given a primary focus in all signicant oficant operational actions. With that in mind, the Group has developed and embedded capital modelling tools within its business. These join together short-term and long-term business plans and link divisional aspirations with the Group’s overall strategy. The models provide the basis of the allocation of capital to different businesses and business lines, as well as the regulatory and rating agency capital processes. Gearing The Group currently utilises gearing as an additional source of funds to maximise the opportunities from strong markets and to reduce the risk pro risk profile of the business in weaker markets, particularly with respect to the more volatile business. The Group’s gearing is obtained from a number of sources, including: A LOC and revolving credit facility – the Group’s main facility may be drawn in cash up to $600 million (under a revolving credit facility) and utilised as LOC up to $266 million. The facility was renewed during 2022, enabling the Group to utilise the LOC as Funds at Lloyd’s to support underwriting on the 2022, 2023 and 2024 years of account. The revolving credit facility is available until the end of 2024. As at 31 December 2022, $266 million was utilised by way of LOC to support the Funds at Lloyd’s requirement and $nil cash drawings outstanding to support general trading activities (2021: $266 million and $nil respectively); A In 2020, the Group sourced an additional $65 million of funding in the form of a Funds at Lloyd’s facility. Under this facility assets are pledged with the Corporation of Lloyd’s on the Group’s behalf, providing regulatory Tier 1 capital. As at 311 December 2022 and 2021 the facility was fully drawn; A £2755 million of xed-tn of fixed-to-oatino-floating rate subordinated notes that are classiassified as Tier 2 debt. This was raised in Novembermber 2015 and matures in 2045. The debt is rated BBB- by S&P and Fitch; A £250 million of xed rate senion of fixed rate senior notes raised in September 2022 and maturing in September 2027. The debt is rated BBB+ by S&P and Fitch; A External Names – 27.4% of Syndicate 33’s capacity is capitalised by third parties, who also pay ao pay a prot share ofrofit share of approximately 20%; A Syndicate 6104 at Lloyd’s – with a capacity of £19.55 million for the 2023 year of account (2022 year of account: £12.77 million). This Syndicate is wholly backed by external members and takes pure year of account quota share of Syndicate 33’s property catastrophe, terrorism and cyber reinsurance accounts; A gearing quota shares – historically the Group has used reinsurance capital to fund its capital requirement for short-term expansions in the volume of business underwritten by the Syndicate; and A qualifying quota shares and legacy portfolio transactions – these are reinsurance arrangements that allow the Group to increase the amount of premium it writes. Financial strength The nancial strThe financial strength ratings of the Group’s signicants significant insurance company subsidiaries are outlined below: A.M. Best Fitch S&P Hiscox Insurance Company Limited A (Excellent) A+ A (Strong) Hiscox Insurance Company (Bermuda) Limited A (Excellent) A+ A (Strong) Hiscox Insurance Company (Guernsey) Limited A (Excellent) A+ – Hiscox Insurance Company Inc. A (Excellent) – – Hiscox Société Anonyme – – A (Strong) Syndicate 33 benets fnefits from an A.M. Best rating of A (Excellent). In addition, the Syndicate also benets from the Lfits from the Lloyd’s ratings of AA (Excellent) from A.M. Best, A+ (Strong) from S&P, AA- (Very strong) from Fitch and AA- from Kroll Bond Rating Agency. Capital performance The Group’s main capital performance measure is the achieved return on equity (ROE). This marker aligns the aspirations of employees and shareholders. As variable remuneration relates directly to ROE and it is used as a key metric within the business planning process, this concept is embedded in the workings and culture of the Group. The Group seeks to maintain its cost of capital levels and its debt to overall equity ratios in line with others in the non-life insurance industry. 3 Management of risk 3.4 Capital risk management continued 192 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Capital modelling and regulation The capital requirements of an insurance group are determined by its exposure to risk and the solvency criteria established by management and statutory regulations. The Group’s capital requirements are managed both centrally and at a regulated entity level. The assessed capital requirement for the business placed through Hiscox Insurance Company Limited, Hiscox Insurance Company (Bermuda) Limited, Hiscox Insurance Company (Guernsey) Limited, Hiscox Insurance Company Inc., Hiscox Société Anonyme and Direct Asia Insurance (Singapore) Pte Limited is driven by the level of resources necessary to maintain regulatory requirements. The Group’s regulatory capital is supervised by the Bermuda Monetary Authority (BMA). The Group had sufficient capital at all times throughout the year to meet the BMA’s requirements. The Solvency II regime came into force in Europe on 1pe on 1 Januaryy 2016. This requires insurance companies to calculate their capital requirements using either an internal model or a standard formula. Hiscox Insurance Company Limited and Hiscox Société Anonyme use the standard formula to calculate their regulatory capital requirements. Their risk prolr risk profiles are sufcieficiently well represented by the standard formula not to warrant going through the internal model approval process. Hiscox’s Lloyd’s operations use the internal model that has been built to meet the requirements of the Solvency II regime. The model is concentrated specicacifically on the particular product lines, market conditions and risk appetite of each risk carrier. For Syndicate 33 and Syndicate 3624, internal model results are uplifted by Lloyd’s to the level of capital required to support its ratings. Capital models are used more widely across the Group to monitor exposure to key risk types, inform decision-making and measure ROE across different segments of the business. From the 2016 year-end, the Group has been required to publish a naa financial condition report, as part of its regulatory ly filing with the BMA. This is a public document and sets out the nets out the financial performance and solvency position of the Group in accordance with the economic balance sheet return led withturn filed with the BMA. It is intended to provide the public with certain information to be able to make informed assessments about the Group. In the Group’s other geographical territories, including the USA and Asia, its subsidiaries underwriting insurance business are required to operate within broadly similar risk-based externally imposed capital requirements when accepting business. During the year the Group was in compliance with capital requirements imposed by regulators in each jurisdiction where the Group operates. 3.5 Tax risk The Group is subject to income taxes levied by the various jurisdictions in which the Group operates, and the division of taxing rights between these jurisdictions results in the Group tax expense and effective rate of income tax disclosed in these naese financial statements. Due to the Group’s operating model, there is an unquantiuantifiable risk that this division of taxing rights could be altered materially, either by a change to the tax residence, or permanent establishment prole, of Hiscox Ltrofile, of Hiscox Ltd or its principal subsidiaries; or due to the repricing or recharacterisation for tax purposes of transactions between members of the Group, under local transfer pricing or related tax legislation. The Group seeks to manage this risk by: A maintaining appropriate internal policies and controls over its operations worldwide; A monitoring compliance with these policies on an ongoing basis; A adhering to internationally recognised best practice in determining the appropriate division of prots between fits between taxing jurisdictions; A taking additional advice and obtaining legal opinions from local third-party professionals with the necessary experience in the particular area. Various jurisdictions in which the Group operates are committed to reaching an agreement on implementation of OECD ‘Pillar 2’ rules. Under current proposals, jurisdictions are expected to change their domestic tax rules in order to reect thrder to reflect the agreed position over the course of the next few years. Several jurisdictions in which the Group operates have introduced draft legislation which would implement changes impactful to the Group with effect from 1 January 2025, although this legislation has not been substantively enacted at the balance sheet date. If legislation is substantively enacted, it could change the existing division of taxing rights to which the Group is subject, and consequently have a material impact on the Group’s tax expense and effective rate of income tax in future periods. The Group seeks to maintain an open dialogue with the relevant tax authorities and to resolve any issues arising promptly. The Group recognises uncertain tax provisions where there is uncertainty that a tax treatment will be accepted under local law, including matters which are under discussion with the tax authorities. Based on facts and circumstances at the balance sheet date, the range of the total exposure is estimated between $23n $23 million and $477 million. The estimate is subject to review on an ongoing basis and is susceptible to the progress of the settlement discussions with the tax authorities. Matters under discussion which could affect the estimate include the Hiscox Group’s policy on the allocation of expenses between companies within the Group, the allocation of income and expenses between branches of the same company, and the period subject to re-assessment. 3 Management of risk 3.4 Capital risk management continued 193Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 4 Operating segments The Group’s operating segment reporting follows the organisational structure and management’s internal reporting systems, which form the basis for assessing the sing the financial reporting performance of, and allocation of resources to, each business segment. The Group’s four primary business segments are identied as are identified as follows: A Hiscox Retail brings together the results of the Group’s retail business divisions in the UK, Europe, USA and Asia. Hiscox UK and Hiscox Europe underwrite personal and commercial lines of business through Hiscox Insurance Company Limited and Hiscox Société Anonyme (Hiscox SA), together with the ne art and non-US household ihe fine art and non-US household insurance business written through Syndicate 33. Hiscox USA comprises commercial, property and specialty business written by Hiscox Insurance Company Inc. and Syndicate 3624. A Hiscox London Market comprises the internationally traded insurance business written by the Group’s London-based underwriters via Syndicate 33, including lines in property, marine and energy, casualty and other specialty insurance lines. A Hiscox Re & ILS is the reinsurance division of the Hiscox Group, combining the underwriting platforms in Bermuda and London. The segment comprises the performance of Hiscox Insurance Company (Bermuda) Limited, excluding the internal quota share arrangements, with the reinsurance contracts written by Syndicate 33. In addition, the healthcare and casualty reinsurance contracts previously written in Bermuda on Syndicate capacity are also included. The segment also includes the performance and fee income from the ILS funds, along with the gains and losses made as a result of the Group’s investment in the funds. A Corporate Centre comprises nancs finance costs and administrative costs associated with Group management activities and intragroup borrowings, as well as all foreign exchange gains and losses. All amounts reported on the following pages represent transactions with external parties only. In the normal course of trade, the Group’s entities enter into various reinsurance arrangements with one another. The related results of these transactions are eliminated on consolidation and are not included within the results of the segments. This is consistent with the information used by the chief operating decision-maker when evaluating the results of the Group. Performance is measured based on each reportable segment’s prot os profit or loss before tax. 194 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration (a) Prot bfit before tax by segment Year to 31 December 2022 Year to 31 December 2021 Hiscox Retail $m Hiscox London Market $m Hiscox Re & ILS $m Corporate Centre $m Total $m Hiscox Retail $m Hiscox London Market $m Hiscox Re & ILS $m Corporate Centre $m Total $m Gross premiums written 2,272.1 1,114.9 1,0 37.9 – 4,424.9 2,290.0 1,171.4 8 07. 8 – 4,269.2 Net premiums written 1,976.8 735.1 268.1 – 2,980.0 1,969.3 711.5 274.2 – 2,955.0 Net premiums earned 1,946.0 725.8 256.4 – 2,928.2 1,958.6 690.3 271.0 – 2,919.9 Investment result (98.9) (54.4) (34.0) – (187. 3 ) 26.9 15.8 8.8 (0.3) 51.2 Other income 15.9 7.4 20.8 2.4 46.5 22.8 19.1 11.3 3.6 56.8 Total income 1,863.0 678.8 243.2 2.4 2,787.4 2,008.3 725.2 291.1 3.3 3 ,0 27.9 Claims and claim adjustment expenses, net of reinsurance (874.8) (313.0) (140.5) – (1,328.3) (985.9) (333.9) (110.6) – (1,430.4) Expenses for the acquisition of insurance contracts (531.4) (207.7 ) (16.4) – (755.5) (524.9) (193.9) (15.9) – (734.7) Operational expenses (453.8) (102.5) (62.7) (23.3) (642.3) (435.7) (92.0) (64.7) (30.3) (622.7) Net foreign exchange gains – – – 30.6 30.6 – – – 0.7 0.7 Total expenses (1,860.0) (623.2) (219.6) 7.3 (2,695.5) (1,946.5) (619.8) (191.2) (29.6) ( 2,787.1) Total income less expenses 3.0 55.6 23.6 9.7 91.9 61.8 105.4 99.9 (26.3) 240.8 Finance costs (6.4) (2.6) (2.1) (37.0) (48.1) (6.9) (0.6) (1.4) (41.9) (50.8) Share of prot ofre of profit of associates after tax – – – 0.9 0.9 – – – 0.8 0.8 Profit/(loss) before tax (3.4) 53.0 21.5 (26.4) 44.7 54.9 104.8 98.5 ( 67.4) 190.8 4 Operating segments continued 195Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration (a) Prot bfit before tax by segment continued The following charges are included within the consolidated income statement: Year to 31 December 2022 Year to 31 December 2021 Hiscox Retail $m Hiscox London Market $m Hiscox Re & ILS $m Corporate Centre $m Total $m Hiscox Retail $m Hiscox London Market $m Hiscox Re & ILS $m Corporate Centre $m Total $ m Depreciation 15.4 4.1 2.6 0.6 22.7 16.1 2.2 2.0 0.5 20.8 Amortisation of intangible assets 33.2 3.2 0.9 – 37. 3 32.5 3.7 1.0 – 37. 2 Impairment of intangible assets – – – – – 0.3 – – – 0.3 Total 48.6 7. 3 3.5 0.6 60.0 48.9 5.9 3.0 0.5 58.3 The Group’s wholly owned subsidiary, Hiscox Syndicates Limited, oversees the operation of Syndicate 33 at Lloyd’s. The Group’s percentage participation in Syndicate 33 can uctuan fluctuate from year to year and, consequently, presentation of the results at the 100% level removes any distortions arising therefrom. Year to 31 December 2022 Year to 31 December 2021 Hiscox Retail Hiscox London Market Hiscox Re & ILS Corporate Centre Total Hiscox Retail Hiscox London Market Hiscox Re & ILS Corporate Centre Total 100% ratio analysis Claims ratio (%) 44.4 43.8 50.9 – 44.8 50.0 49.5 40.0 – 48.9 Expense ratio (%) 50.4 41.0 30.7 – 45.8 48.9 39.6 28.0 – 44.3 Combined ratio (%) 94.8 84.8 81.6 – 90.6 98.9 89.1 68.0 – 93.2 4 Operating segments 196 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration (a) Prot bfit before tax by segment continued The claims ratio is calculated as claims and claim adjustment expenses, net of reinsurance, as aance, as a proportion of net premiums earned. The expense ratio is calculated as the total of expenses for the acquisition of insurance contracts and operational expenses, including protg profit-related pay, as a, as a proportion of net premiums earned. The combined ratio is the total of the claims and expenses ratios. All ratios are calculated using the 100% results. Costs allocated to Corporate Centre are non-underwriting-related costs and are not included within the combined ratio. The impact on prot befot on profit before tax of ax of a 1% change in each component of the segmental combined ratios is shown in the following table. Any further ratio change is linear in nature. Year to 31 December 2022 Year to 31 December 2021 Hiscox Retail $m Hiscox London Market $m Hiscox Re & ILS $m Hiscox Retail $m Hiscox London Market $m Hiscox Re & ILS $m At 100% level (note 4(b)) 1% change in claims or expense ratio 19.8 9.8 3.0 19.9 9.2 3.1 At Group level 1% change in claims or expense ratio 19.5 7.3 2.6 19.6 6.9 2.7 (b) 100% operating result by segment Year to 31 December 2022 Year to 31 December 2021 Hiscox Retail $m Hiscox London Market $m Hiscox Re & ILS $m Corporate Centre $m Total $m Hiscox Retail $m Hiscox London Market $m Hiscox Re & ILS $m Corporate Centre $m Total $m Gross premiums written 2,308.3 1,510.7 1,116.4 – 4,935.4 2,323.7 1,583.5 8 87. 9 – 4,795.1 Net premiums written 2,006.8 991.6 316.0 – 3,314.4 1,995.7 958.8 324.4 – 3,278.9 Net premiums earned 1,975.5 977.0 300.6 – 3,253.1 1,985.0 924.1 313.3 – 3,222.4 Investment result (105.1) (57.8) (36.2) – (19 9.1) 26.7 15.7 8.7 (0.3) 50.8 Other income 11.3 5.8 16.2 2.3 35.6 19.1 11.9 10.0 2.4 43.4 Claims and claim adjustment expenses, net of reinsurance (876.2) (427. 5) (153.1) – (1,456.8) (991.7) (4 57. 8) (125.2) – (1,574.7) Expenses for the acquisition of insurance contracts (539.6) (275.3) (23.3) – (838.2) (531.8) (252.5) (16.6) – (800.9) Operational expenses (456.8) (125.1) (68.8) (23.6) (674.3) (4 39.1) (114.0 ) (71.1) (28.6) (652.8) Net foreign exchange gains/(losses) – – – 22.0 22.0 – – – (1.2) (1.2) Total income less expenses 9.1 97.1 35.4 0.7 142.3 68.2 127. 4 119.1 (27.7 ) 287.0 Segment results at the 100% level presented above differ from those presented at the Group’s share at note 4(a) solely as aely as a result of the Group not owning 100% of the capacity of Syndicate 33 at Lloyd’s. 4 Operating segments 197Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 4 Operating segments continued (c) Geographical information The Group’s operational segments underwrite business domestically in Bermuda and from locations in the UK, USA, Guernsey, France, Germany, Belgium, The Netherlands, Spain, Portugal, Ireland, Singapore and Thailand. The following table provides an analysis of the Group’s gross premium revenues earned by material geographical location from external parties: Gross premium revenues earned from external parties Year to 31 December 2022 Year to 31 December 2021 Hiscox Retail $m Hiscox London Market $m Hiscox Re & ILS $m Corporate Centre $m Total $m Hiscox Retail $m Hiscox London Market $m Hiscox Re & ILS $m Corporate Centre $m Total $m UK 757.7 84.7 38.3 – 880.7 815.7 90.8 31.9 – 938.4 Europe 476.5 81.8 52.2 – 610.5 456.1 70.9 33.6 – 560.6 USA 906.6 673.7 554.9 – 2,135. 2 934.3 719.4 4 87. 2 – 2,14 0.9 Rest of world 76.1 286.0 325.3 – 6 87.4 71.4 271.8 263.8 – 6 07. 0 2,216.9 1,126. 2 970.7 – 4,313.8 2, 27 7.5 1,152.9 816.5 – 4,246.9 The following table provides an analysis of the Group’s non-current assets by material geographical location excluding nding financial instruments, deferred tax assets, post-employment beneenefit assets, and rights arising under insurance contracts: Non-current assets 2022 total $m 2021 total $m UK 267. 5 222.5 Europe 59.9 46.5 USA 120.7 128.7 Rest of world 11.0 11.5 459.1 409.2 198 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 5 Net asset value per share and net tangible asset value per share 2022 net asset value (total equity) $m 2022 net asset value per share cents 2021 net asset value (total equity) $m 2021 net asset value per share cents Net asset value 2,416.7 701.2 2,539.3 739.8 Net tangible asset value 2,096.3 608.2 2,226.2 648.6 The net asset value per share is based on 344,672,172 shares (2021:: 343,232,855 shares), being the shares in issue at 311 Decemberr 2022, less those held in treasury and those held by the Group Employee Benee Benefit Trust. Net tangible assets comprise total equity excluding intangible assets. The net asset value per share expressed in pence is 582.9p (2021:: 546.2p). 6 Return on equity 2022 $m 2021 $m Prot for the yeaProfit for the year (all attributable to owners of the Company) 41.7 189.5 Opening total equity 2,539.3 2,353.9 Adjusted for the time-weighted impact of capital distributions and issuance of shares (54.9) (11.3) Adjusted opening total equity 2,484.4 2,342.6 Return on equity (%) 1.7 8 .1 The return on equity is calculated by using prot for the png profit for the period divided by the adjusted opening total equity. The adjusted opening total equity represents the equity on 1n 1 January of the relevant year as adjusted for time-weighted aspects of capital distributions and issuing of shares or treasury share purchases during the period. The time-weighted positions are calculated on a daily basis with reference to the proportion of time from the transaction to the end of the period. 199Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 7 Investment result The total investment result for the Group comprises: Note 2022 $m 2021 $m Investment income including interest receivable 119.5 8 8.1 Net realised (losses)/gains on nins on financial investments at fair value through prot or losh profit or loss (54.1) 25.2 Net fair value losses on nann financial investments at fair value through prot or lugh profit or loss (254.2) (57. 9) Investment result – nant – financial assets 8 (188.8) 55.4 Net fair value gains on derivative nancve financial instruments 19 8.5 1.7 Investment expenses (7. 0 ) (5.9) Total result (187.3) 51.2 8 Analysis of return on nancial in8 Analysis of return on financial investments (a) The weighted average return on nan on financial investments for the year by currency, based on monthly asset values, was: 2022 % 2021 % US Dollar (2.2) 0.4 Sterling (3.5) 1.5 Euro (3.8) 1.1 Other (0.6) 0.0 (b) Investment return 2022 return $m 2022 yield % 2021 return $m 2021 yield % Debt and xDebt and fixed income holdings (169.1) (3.2) (11.4) (0.2) Equities and investment funds (29.6) ( 7.3) 66.2 11.6 Deposits with credit institutions/cash and cash equivalents 9.9 0.7 0.6 0.0 Investment result – nant – financial assets (188.8) (2.6) 55.4 0.7 200 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 9 Other income and operational expenses 2022 $m 2 0 2 1 $m Agency-related and other underwriting income 17.3 23.1 Prot commissionfit commission 3.7 4.8 Other income 25.5 28.9 Total other income 46.5 56.8 Wages and salaries 224.0 228.9 Social security costs 30.5 30.8 Pension cost – dened cont cost – defined contribution 16.0 17. 3 Pension cost – dened benet cost – defined benefit 0.4 1.0 Share-based payments 27. 2 24.0 Temporary staff costs 36.2 39.6 Travel and entertainment 12.4 5.6 Legal and professional 74.5 71.6 Ofce costsfice costs 14.2 13.6 Computer costs 84.4 63.3 Depreciation, amortisation and impairment 60.0 58.3 Other expenses 62.5 68.7 Operational expenses 642.3 622.7 * During 2022, the Group reviewed and reallocated certain items of other income and expenses to ensure consistency with management’s view of the categories. As a result, $9.5 million of expense has been reallocated from other expenses to computer costs in 2021 and $4.8 million has been reallocated from agency-related income to other income for 2021. Agency-related income and other underwriting income relates to commission received from a non-Group insurer by an insurance intermediary (‘agency’) for placement services, in limited cases claims handling services and results from the insurance-linked securities managed by the Group. Commission income associated with the placement services is recognised at the point in time when the agency has satises satisfied its performance obligation. That is when the terms of the insurance policy have been agreed contractually by the insurer and policyholder and the insurer has a present right to payment from the policyholder. Where the agency also provides the insurer with claims handling services, the commission income associated with these services is recognised over time in line with the terms of the contractual arrangements. Prot comProfit commission income attributed to non-insurance entities, for example Lloyd’s managing agent and ILS investment managers, is determined based on a best estimate of the variable consideration. The income is recognised to the extent that it is highly probable that it will not be subject to signicnificant reversal. Other income includes management fees which are recognised when the investment management services are rendered to the ILS funds. No disposals were made during 2022 (2021: disposal of Crystal Ridge subsidiary for $21.4 million on 1 June 2021 for a gain of $5.2 million reported in other income). Other expenses include marketing, VAT expense, other staff costs, Lloyd’s costs and subscriptions. Total marketing expenditure (included in operational expenses and expenses for the acquisition of insurance contracts) for the year was $65.8 million (2021: $56.66 million). 10 Finance costs Note 2022 $m 2021 $m Interest charge associated with borrowings 17 32.2 30.7 Interest and expenses associated with bank borrowing facilities 2.5 7.5 Interest and charges associated with Letters of Credit 30 4.0 5.0 Other interest expenses 9.4 7. 6 Finance costs 48.1 50.8 * Including interest expenses on lease liabilities of $1.9.9 million (2021: $1.2 million) and interest and charges of $8.48.4 million (2021: $6.46.4 million) associated with funds withheld balances. 201Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 11 Auditor’s remuneration Fees payable to the Group’s external auditor, PwC, its member rmr firms and its associates (exclusive of VAT) include the following amounts recorded in the consolidated income statement: Group 2022 $m 2021 $m Amounts receivable by the auditors and its associates in respect of: The auditing of the accounts of the Group and its subsidiaries 5.6 4.6 All audit-related assurance services 0.3 0.3 All other non-audit services – – 5.9 4.9 Fees for the auditing of the Group and its subsidiaries in 2022 include audit work relating to the implementation of IFRS 17 Insurance Contracts of $1.6 million (2021: $0.3 million). The full audit fee payable for the Syndicate 33 and Syndicate 6104 audit has been included above, although an element of this is borne by the third-party participants in the Syndicate. 12 Goodwill and intangible assets Goodwill $m Syndicate capacity $m State authorisation licences $m Software and development costs $m Other $m Total $m At 1 January 2021 Cost 13.9 33.1 8.5 336.4 40.4 432.3 Accumulated amortisation and impairment (5.1) – – (94.5) (33.8) (133.4) Net book amount 8.8 3 3.1 8.5 241.9 6.6 298.9 Year ended 31 December 2021 Opening net book amount 8.8 3 3.1 8.5 241.9 6.6 298.9 Additions – – – 53.5 – 53.5 Disposals – – – – – – Amortisation charges – – – (35.3) (1.9) ( 37. 2) Impairment charge (0.3) – – – – (0.3) Foreign exchange movements (0.2) – – (1.3) (0.3) (1.8) Closing net book amount 8.3 33.1 8.5 258.8 4.4 313.1 At 31 December 2021 Cost 11.5 33.1 8.5 386.4 20.2 459.7 Accumulated amortisation and impairment (3.2) – – (127.6 ) (15.8) (146.6) Net book amount 8.3 3 3.1 8.5 258.8 4.4 313.1 Year ended 31 December 2022 Opening net book amount 8.3 33.1 8.5 258.8 4.4 313.1 Additions – – – 59.2 2.7 61.9 Disposals – – – (1.1) – (1.1) Amortisation charges – – – (35.5) (1.8) (37.3) Foreign exchange movements (0.5) – – (14.9) (0.8) (16.2) Closing net book amount 7.8 33.1 8.5 266.5 4.5 320.4 At 31 December 2022 Cost 10.2 33.1 8.5 409.8 20.3 481.9 Accumulated amortisation and impairment (2.4) – – (143.3) (15.8) (161.5) Net book amount 7.8 33.1 8.5 266.5 4.5 320.4 202 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Goodwill Goodwill is allocated to the Group’s cash-generating units (CGUs) identied acfied according to the smallest identiablntifiable unit to which cash ows are geh flows are generated. $7.0.0 million (2021:: $7.2.2 million) is allocated to the Lloyd’s corporate member entity CGU and $0.8U and $0.8 million (2021:: $1.11 million) is allocated to the CGUs within the Hiscox Retail business segment. Goodwill is considered to have an indenitedefinite life and as such is tested annually for impairment based on the recoverable amount which is considered to be the higher of the fair value, less cost to sell or value in use. During 2022, there was no impairment charge on goodwill (2021: $0.3 million). Value in use is considered to be the best indication of the recoverable amount for goodwill. Value in use calculations are performed using cash ow projeh flow projections based on nann financial forecasts. A discount factor, based on a weighted average cost of capital (WACC) for the Group, of 11.0% to 11.5%, depending on the underlying currency (2021:: 8.0% to 8.5%), has been applied to the cash sh flow projections to determine the net present value. The outcome of the value in use calculation is measured against the carrying value of the asset and, where the carrying value is in excess of the value in use, the asset is written down to this amount. Impairment assessments To test the sensitivity of the assessment, management ment flexed the key assumptions within a reasonably expected range. Within this range, goodwill and other intangible assets recoveries were stress tested and remain supportable across all cash-generating units or assets. Intangible assets All intangible assets have asets have a finite useful life except for the Syndicate capacity and US state authorisation licences. (a) Syndicate capacity The cost of purchasing the Group’s participation in the Lloyd’s insurance syndicates is not amortised, but is tested annually for impairment and is carried at cost less accumulated impairment losses. Having considered the future prospects of the London insurance market, the Board believes that the Group’s ownership of Syndicate capacity will provide economic benec benefits over an indenite numbfinite number of future periods. This assumption is reviewed annually to determine whether the asset continues to have an indenite lindefinite life. The Group’s intangible asset relating to Syndicate capacity has been allocated, for impairment testing purposes, to one individual CGU, being the active Lloyd’s corporate member entity. The asset is tested annually for impairment based on its recoverable amount which is considered to be the higher of the asset’s fair value less costs to sell or its value in use. The fair value of Syndicate capacity can be determined from the Lloyd’s Syndicate capacity auctions. The value in use is determined using cash g cash flow projections based on business plans approved by management and discounted at the applicable WACC rate. At 31 December 2022, the value in use or the fair value less cost to sell exceeded the carrying value of Syndicate capacity recognised on the balance sheet. (b) US state authorisation licences As part of a business combination in 2007, the Group acquired insurance authorisation licences for 50 US states. This intangible asset has been allocated for impairment testing purposes to one individual CGU, being the Group’s North American underwriting business. The asset is not amortised, as the Group considers that economic benets winefits will accrue to the Group over an inden indefinite number of future periods due to the stability of the US insurance market. This assumption is reviewed annually to determine whether the asset continues to have an indees to have an indefinite life. The licences are tested annually for impairment, and accumulated impairment losses are deducted from the historical cost. The carrying value of this asset is tested for impairment based on its value in use. The value in use is calculated using a projected cash ow baseh flow based on business plans approved by management and discounted at the same rate used for goodwill. Key assumptions include new business growth, retention rates, market cycle and claims inaims inflation. The results of the test show there is no impairment. 12 Goodwill and intangible assets continued 203Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 12 Goodwill and intangible assets Intangible assets continued (c) Software and development costs Acquired computer software licences are capitalised on the basis of the costs incurred to acquire and bring into use the specic sofcific software. These costs are amortised over the expected useful life of the software of between three and ten years on a straight-line basis. Internally developed computer software is only capitalised when it is probable that the expected future economic beneenefits that are attributable to the asset will set will flow to the Group and the cost of the asset can be measured reliably. Amortisation of internally developed computer software begins when the software is available for use and is allocated on a straight-line basis over the expected useful life of the asset. The useful life of the asset is reviewed annually and, if different from previous estimates, is changed accordingly with the change being accounted for as a change in accounting estimates in accordance with IAS 8. The carrying value of software and development costs is reviewed for impairment on an ongoing basis by reference to the stage and expectation of aon of a project. Additionally, at the end of each reporting period, the Group reviews the positions for any indication of impairment, and as a result of this no impairment was provided for in 2022 (2021:: $nil). At 311 Decemberber 2022 there were $71.7 million of assets under development on which amortisation has yet to be charged (2021:: $27.3 million). The assets are expected to be recovered or settled more than 12 months after the reporting date and as such are considered to be non-current. (d) Rights to customer contractual relationships (included in other) Costs directly attributable to securing the intangible rights to customer contractual relationships are recognised as an intangible asset where they can be identidentified separately and measured reliably and it is probable that they will be recovered by directly related future prots. Tuture profits. These costs are amortised on a straight-line basis over the useful economic life which is deemed to be ten years and are carried at cost less accumulated amortisation and impairment losses. At the end of each reporting period, an assessment is made on whether there is any indication that customer contractual relationships may be impaired. Where indications of impairment are identieentified, the carrying value is tested for impairment based on the recoverable amount which is considered to be the higher of the fair value less costs to sell or value in use. The asset’s value in use is considered to be the best indication of its recoverable amount. Value in use is calculated using the same method as described above for goodwill and the same discount rate used. The results of this test led to no impairment charge on intangible rights to customer contractual relationships in 2022 (2021: $nil). 204 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 13 Property, plant and equipment Land and buildings $m Leasehold improvements $m Furniture fittings and equipment and art $m Right-of-use assets: property $m Right-of-use assets: other $m Total $m Year ended 31 December 2021 Opening net book amount 23.2 2.6 28.8 53.4 1.4 109.4 Additions – – 5.4 4.2 0.3 9.9 Disposals – – (0.2) (6.2) 0.1 (6.3) Depreciation charge (1.3) (0.7) (4.6) (13.5) (0.7) (20.8) Foreign exchange movements (0.1) – (0.4) (1.0) (0.3) (1.8) Closing net book amount 21.8 1.9 29.0 36.9 0.8 90.4 At 31 December 2021 Cost 29.9 13.6 65.8 68.2 2.7 180.2 Accumulated depreciation (8 .1) (11.7 ) (36.8) (31.3) (1.9) (89.8) Net book amount 21.8 1.9 29.0 36.9 0.8 90.4 Year ended 31 December 2022 Opening net book amount 21.8 1.9 29.0 36.9 0.8 90.4 Additions – 0.1 20.8 51.4 1.3 73.6 Disposals – – (0.1) (0.8) – (0.9) Depreciation charge (1.1) (0.7) (4.3) (16.0) (0.6) (22.7) Foreign exchange movements (2.4) – (2.4) (2.5) – (7.3) Closing net book amount 18.3 1.3 43.0 69.0 1.5 133.1 At 31 December 2022 Cost 26.6 13.4 80.7 113.5 3.3 237.5 Accumulated depreciation (8.3) (12.1) (37.7 ) (44.5) (1.8) (104.4) Net book amount 18.3 1.3 43.0 69.0 1.5 133.1 The Group’s land and buildings assets relate to freehold property in the UK. There was no impairment charge during the year (2021:: $nil). The assets are expected to be recovered or settled more than 12 months after the reporting date and as such are considered to be non-current. The income from subleasing right-of-use assets amounted to $0.6ed to $0.6 million (2021:: $0.77 million). 14 Subsidiaries, associates and interests in other entities This note provides details of the Syndicates and Special Purpose Insurers (SPI) managed by the Group, the acquisition and disposal of subsidiaries and associates during the year and investments in associates. (a) Subsidiaries Hiscox Dedicated Corporate Member Limited (HDCM) underwrites as a corporate member of Lloyd’s on the main Syndicates managed by Hiscox Syndicates Limited (the main managed Syndicates numbered 33 and 3624). As at 311 Decemberer 2022, HDCM owned 72.6% of Syndicate 33 (2021:: 72.6%), and 100% of Syndicate 3624 (2021:: 100%). In view of the several but not joint liability of underwriting members at Lloyd’s for the transactions of Syndicates in which they participate, the Group’s attributable share of the transactions, assets and liabilities of these Syndicates has been included in the ned in the financial statements. The Group manages the underwriting of, but does not participate as a member of, Syndicate 6104 at Lloyd’s which provides reinsurance to Syndicate 33 on a normal commercial basis. Consequently, aside from the receipt of managing agency fees, dened ps, defined prot commrofit commissions as appropriate and interest arising on effective assets included within the experience account, the Group has no share in the assets, liabilities or transactions of Syndicate 6104. The position and performance of that Syndicate is therefore not included in the Group’s nas financial statements. (b) SPIs The Kiskadee Diversied FunThe Kiskadee Diversified Fund and Kiskadee Select Fund were launched in 2014 to provide investment opportunities to institutional investors in property catastrophe reinsurance and insurance-linked strategies. The funds are managed by Hiscox Re Insurance Linked Strategies Limited (formerly known as Kiskadee Investment Managers Limited) which is a wholly owned subsidiary of the Group. 205Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 14 Subsidiaries, associates and interests in other entities (b) SPIs continued The Kiskadee Latitude Fund was launched in 2019 to give investors access to a more diverse portfolio of insurance and reinsurance risks, with less focus on pure property catastrophe risk. The fund is managed by Hiscox Re Insurance Linked Strategies Limited which is a wholly owned subsidiary of the Group. The Group determined that it does not control the Kiskadee Diversied Fol the Kiskadee Diversified Fund, the Kiskadee Select Fund and the Kiskadee Latitude Fund. Hence they are not consolidated. The Kiskadee Cadence Fund was launched in Decembermber 2019 to achieve attractive risk-adjusted returns by investing primarily in a worldwide reinsurance and retrocession portfolio and the Kiskadee Select Plus Fund was launched in January 2021 to achieve attractive risk-adjusted returns that have low correlation to broader naer financial markets by investing primarily in a diversied, sified, worldwide property catastrophe reinsurance and retrocession portfolio, including a portion of non-catastrophe reinsurance. These funds are segregated accounts of Kiskadee ILS Fund SAC Ltd, which is managed by Hiscox Re Insurance Linked Strategies Limited, a wholly owned subsidiary of the Group. The Group determined that it does control these funds and hence they are consolidated. As at 311 Decemberer 2022, the Group recognised a nased a financial asset at fair value of $45.345.3 million (2021:: $50.9 million) in relation to its investment in the unconsolidated funds (note 17). In assessing the maximum exposure to loss from its interest in the funds, the Group has determined it is no greater than the fair value recognised as at the balance sheet date. The total size of the unconsolidated funds was $600 million at 311 Decemberer 2022 (2021:: $593$593 million). In addition to the return on the nan on the financial asset, the Group also receives fee income through Hiscox Re Insurance Linked Strategies Limited and Hiscox Insurance Company (Bermuda) Limited, both wholly owned subsidiaries, under normal commercial terms. The Group is exposed to credit risk associated with reinsurance recoverables on risks fronted for the SPIs. Note 3.3(d) discusses how the Group manages credit risk associated with reinsurance assets. The operations of the funds and SPIs are nad SPIs are financed through the issuance of preference shares to external investors. The Group does not intend to provide any further nar financial support to the funds or SPIs. (c) Investments in associates Year ended 31 December 2022 $m 2021 $m At beginning of year 5.7 4.9 Distributions received (0.3) (0.2) Net prot fNet profit from investments in associates 0.9 0.8 Foreign exchange movements (0.7) 0.2 At end of year 5.6 5.7 The Group’s interests in its principal associates, all of which are unlisted, were as follows: 100% results % interest held at 31 December Assets $m Liabilities $m Revenues $m Profit after tax $m 2022 Associates incorporated in the UK from 32% to 35% 10.3 6.7 10.9 0.9 Associates incorporated in Europe from 26% to 35% 8.6 5.4 4.1 2.0 Total at the end of 2022 18.9 12.1 15.0 2.9 2021 Associates incorporated in the UK and USA from 29% to 35% 20.3 17. 0 13.6 0.2 Associates incorporated in Europe 26% 5.6 3.5 2.4 1.1 Total at the end of 2021 25.9 20.5 16.0 1.3 The equity interests held by the Group in respect of associates do not have quoted market prices and are not traded regularly in any active recognised market. The associates concerned have no material impact on the results or assets of the Group. The assets are expected to be recovered or settled more than 12 months after the reporting date and as such are considered to be non-current. 206 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 15 Deferred acquisition costs 2022 2021 Gross $m Reinsurance $m Net $m Gross $m Reinsurance $m Net $m Balance deferred at 1 January 436.9 (110.0) 326.9 439.2 (106.9) 332.3 Acquisition costs incurred in relation to insurance contracts written 1,041.2 (254.7) 786.5 1,021.3 (288.2) 733.1 Acquisition costs expensed to the income statement (1,015.8) 260.3 (755.5) (1,017.9 ) 283.2 (734.7) Foreign exchange and other adjustments (12.2) 1.9 (10.3) (5.7) 1.9 (3.8) Balance deferred at 31 December 450.1 (102.5) 347.6 436.9 (110.0) 326.9 The deferred amount of insurance contract acquisition costs attributable to reinsurers of $102.502.5 million (2021:: $110.0 million) is not eligible for offset against the gross balance sheet asset and is included separately within trade and other payables (note 24). The net amounts expected to be recovered before and after one year are estimated as follows: 2022 $m 2021 $m Within one year 263.2 245.6 After one year 84.4 81.3 347.6 326.9 16 Reinsurance assets Note 2022 $m 2021 $m Reinsurers’ share of insurance liabilities 3,900.1 3,908.5 Provision for non-recovery and impairment (0.3) (0.5) Reinsurance assets 23 3,899.8 3,908.0 The amounts expected to be recovered before and after one year, based on historical experience, are estimated as follows: Within one year 1,991.0 1,919.5 After one year 1,908.8 1,988.5 3,899.8 3,908.0 Amounts due from reinsurers in respect of outstanding premiums and claims already paid by the Group are included in loans and receivables (note 18). The Group recognised a gain during the year of $0.2e year of $0.2 million (2021: loss of $0.11 million) due to movement on the provision for non-recovery and impairment. During the year, the Group completed two legacy portfolio transactions. Details of these transactions are disclosed in note 23. 17 Financial assets and liabilities Financial assets designated at fair value through prot or losh profit or loss are measured at fair values, with all changes from one accounting period to the next being recorded through the income statement. Note 2022 $m 2021 $m Debt and xDebt and fixed income holdings 5,426.6 5,528.1 Equities and investment funds 33 9.1 461.2 Total investments 5,765.7 5,989.3 Insurance-linked funds 45.3 50.9 Derivative nanve financial instruments 19 1.1 1.1 Total notal financial assets carried at fair value 5,812.1 6,041.3 207Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 17 Financial assets and liabilities continued The effective maturity of the debt and xed incd fixed income holdings due within and after one year are as follows: 2022 $m 2021 $m Within one year 1,355.5 1,111.2 After one year 4,071.1 4,416.9 5,426.6 5,528.1 Equities, investment funds and insurance-linked securities do not have any maturity dates. The effective maturity of all other nafinancial assets are due within one year. An analysis of the credit risk and contractual maturity proley profiles of the Group’s nas financial instruments is given in notes 3.3(d) and 3.3(e). Financial liabilities of the Group are: Note 2022 $m 2021 $m Derivative nanve financial instruments 19 0.3 0.2 Financial liabilities carried at fair value 0.3 0.2 2022 $m 2021 $m Borrowings 628.8 74 3.7 Accrued interest on borrowings 7.1 2.8 Financial liabilities carried at amortised cost 635.9 746.5 Total naotal financial liabilities 636.2 746.7 All of the All of the financial liabilities carried at fair value are due within one year. The long-term debt issued on 14 March 2018 was repaid during the year, and all the remaining borrowings are due after one year. Accrued interest on long-term debt is due within one year. On 244 Novemberer 2015, the Group issued £275.05.0 million 6.125% xed% fixed-to-oating rate cato-floating rate callable subordinated notes due 2045, with a rwith a first call date of 2025. The notes bear interest from, and including, 244 Novemberber 2015 at a5 at a xed rate of 6.fixed rate of 6.125% per annum annually in arrears starting 244 Novemberber 2016 up until the rp until the first call date in November 2025 and thereafter at a oatinter at a floating rate of interest equal to the sum of compounded daily Sterling Overnight Index Average (SONIA), the reference rate adjustment of 0.1193% and a margin of 5.076% payable quarterly in arrears on each on each floating interest payment date. On 25On 25 Novemberr 2015, the notes were admitted for trading on the London Stock Exchange’s regulated market. The notes were rated BBB- by S&P as well as by Fitch. On 144 Marchh 2018, the Group issued £275.05.0 million 2% notes due Decemberr 2022. The notes were redeemed on the maturity date at their principal amount together with accrued interest. On 22 September 2022, the Group issued £250.0 million 6% notes due September 2027. The notes will be redeemed on the maturity date at their principal amount together with accrued interest. The notes bear interest from, and including, 22 September 2022 at a xed rate of 6er 2022 at a fixed rate of 6% per annum annually in arrears starting 22 September 2022 until maturity on 22 September 2027. On 22 September 2022, the notes were admitted for trading on the Luxembourg Stock Exchange’s Euro MTF. The notes were rated BBB+ by S&P as well as by Fitch. The fair value of the borrowings is estimated at $623.1 million (2021:: $797. 3  million). The fair value measurement is classied ement is classified within Level 1 of the fair value hierarchy. The fair value is estimated by reference to the actively traded value on the stock exchanges. 208 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 17 Financial assets and liabilities continued The decrease in the carrying value of the borrowings and accrued interest during the year comprises a drawdown of new borrowings of $279.1 million (2021: $nil), repayment of short-term borrowings of $336.6 million (2021: repayment of $195.7 million), the amortisation of the difference between the net proceeds received and the redemption amounts of $0.9 million (2021: $0.8 million), the increase in accrued interest of $6.5 million (2021: reduction of $0.1 million) less exchange movements of $60.5 million (2021: less exchange movements of $4.6 million). Note 10 includes details of the interest expense for the year included in nand in finance costs. Investments at 311 December are denominated in the following currencies at their fair value: 2022 $m 2021 $m Debt and xDebt and fixed income holdings US Dollars 3,932.4 3,890.0 Sterling 821.5 9 57. 9 Euro and other currencies 672.7 680.2 5,426.6 5,528.1 Equities and investment funds US Dollars 188.2 206.9 Sterling 117.0 223.0 Euro and other currencies 33.9 31.3 33 9.1 461.2 Total investments 5,765.7 5,989.3 18 Loans and receivables including insurance receivables 2022 $m 2021 $m Gross receivables arising from insurance and reinsurance contracts 1,539.5 1,568.9 Provision for impairment (7.0) ( 7.3 ) Net receivables arising from insurance and reinsurance contracts 1,532.5 1,561.6 Due from contract holders, brokers, agents and intermediaries 899.7 918.3 Due from reinsurance operations 632.8 643.3 1,532.5 1,561.6 Prepayments and accrued income 29.9 26.0 Other loans and receivables: Net prot commission receivableofit commission receivable 5.9 4.9 Accrued interest 25.6 23.7 Share of Syndicates’ other debtors’ balances 28.3 25.3 Other debtors including related party amounts 49.4 36.7 Total loans and receivables including insurance receivables 1,671.6 1,678.2 The amounts expected to be recovered before and after one year are estimated as follows: Within one year 1,548.4 1,500.4 After one year 123.2 17 7.8 1,671.6 1,678.2 There is no signicgnificant concentration of credit risk with respect to loans and receivables as the Group has as a large number of internationally dispersed debtors. The movement in the provision for impairment allowance for receivables during the year ended 31 December 2022 is due to foreign exchange movements (2021: increase in allowance of $2.2 million). The carrying amounts disclosed above are reasonably approximate to the fair value at the reporting date. 209Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 19 Derivative nancial instrumente financial instruments The Group entered into both exchange-traded and over-the-counter derivative contracts for a number of purposes during 2022. The Group had the right and intention to settle each contract on a net basis. The assets and liabilities of these contracts at 311 Decemberr 2022 all mature within one year of the balance sheet date and are detailed below: 31 December 2022 Gross contract notional amount $m Fair value of assets $m Fair value of liabilities $m Net balance sheet position $m Derivative nanciivative financial instruments included on balance sheet Foreign exchange forward contracts 8.2 – (0.3) (0.3) Interest rate futures contracts 34.9 1.1 – 1.1 The foreign exchange forward contracts are represented by gross fair value of assets and liabilities as detailed below: Gross fair value of assets 0.8 6.4 7. 2 Gross fair value of liabilities (0.8) (6.7) ( 7.5 ) – (0.3) (0.3) 31 December 2021 Gross contract notional amount $m Fair value of assets $m Fair value of liabilities $m Net balance sheet position $m Derivative nancial inste financial instruments included on balance sheet Foreign exchange forward contracts 24.4 0.4 (0.2) 0.2 Interest rate futures contracts 148.2 0.7 – 0.7 The foreign exchange forward contracts are represented by gross fair value of assets and liabilities as detailed below: Gross fair value of assets 11.6 14.8 26.4 Gross fair value of liabilities (11.2) (15.0) (26.2) 0.4 (0.2) 0.2 Foreign exchange forward contracts During the current and prior year, the Group entered into ad into a series of conventional over-the-counter forward contracts in order to secure translation gains made on Euro, US Dollar and other non-Sterling denominated monetary assets. The contracts require the Group to forward sell aell a xed amfixed amount of the relevant currency for Sterling at pre-agreed future exchange rates. The Group made amade a gain on these forward contracts of $1.3 million (2021: gain of $0.2in of $0.2 million) as included in the investment result in note 7. There was no initial purchase cost associated with these instruments. Interest rate futures contracts To substantially hedge the interest rate risk the Group is exposed to, it continued to sell a number of government bond futures denominated in a range of currencies. All contracts are exchange traded and the Group made ap made a gain on these futures contracts of $7.2 millionlion (2021:: gain of $1.5 million) as included in the investment result in note 7. Equity index options During the year, no equity index futures were purchased. 210 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 20 Fair value measurements In accordance with IFRS 13 Fair Value Measurement, the fair value of financial instruments, based on aed on a three-level fair value hierarchy that reflects the significance of the inputs used in measuring the fair value, is set out below. As at 31 December 2022 Level 1 $m Level 2 $m Level 3 $m Total $m Financial assets Debt and xDebt and fixed income holdings 1,122.4 4, 237.1 67.1 5,426.6 Equities and investment funds – 311.8 27. 3 339.1 Insurance-linked funds – – 45.3 45.3 Derivative nanve financial instruments – 1.1 – 1.1 Total 1,122.4 4,550.0 139.7 5,812.1 Financial liabilities Derivative nanve financial instruments – 0.3 – 0.3 Total – 0.3 – 0.3 As at 31 December 2021 Level 1 $m Level 2 $m Level 3 $m Total $m Financial assets Debt and xDebt and fixed income holdings 858.5 4,639.5 3 0.1 5,528.1 Equities and investment funds – 416.5 44.7 461.2 Insurance-linked funds – – 50.9 50.9 Derivative nanve financial instruments – 1.1 – 1.1 Total 858.5 5, 057.1 125.7 6,041.3 Financial liabilities Derivative nanve financial instruments – 0.2 – 0.2 Total – 0.2 – 0.2 The levels of the fair value hierarchy are denehy are defined by the standard as follows: A Level 1 – fair values measured using quoted prices (unadjusted) in active markets for identical instruments; A Level 2 – fair values measured using directly or indirectly observable inputs or other similar valuation techniques for which all signicgnificant inputs are based on market observable data; A Level 3 – fair values measured using valuation techniques for which signicant inficant inputs are not based on market observable data. The fair values of the Group’s s financial assets are typically based on prices from numerous independent pricing services. The pricing services used by the investment manager obtain actual transaction prices for securities that have quoted prices in active markets. For those securities which are not actively traded, the pricing services use common market valuation pricing models. Observable inputs used in common market valuation pricing models include, but are not limited to, broker quotes, credit ratings, interest rates and yield curves, prepayment speeds, default rates and other such inputs which are available from market sources. Investments in mutual funds comprise arise a portfolio of stock investments in trading entities which are invested in various quoted and unquoted investments. The fair value of these investment funds is based on the net asset value of the fund as reported by independent pricing sources or the fund manager. Included within Level 1 of the fair value hierarchy are certain government bonds, treasury bills, corporate bonds having a quoted price in active markets, and exchange-traded equities which are measured based on quoted prices in active markets. The fair value of the borrowings carried at amortised cost is estimated at $623.11 million (2021:: $797.3.3 million) and is considered as Level 1 in the fair value hierarchy. Level 2 of the hierarchy contains certain government bonds, US government agencies, corporate securities, asset-backed securities and mortgage-backed securities. The fair value of these assets is based on the prices obtained from independent pricing sources, investment managers and investment custodians as discussed above. The Group records the unadjusted price provided and validates the price through augh a number of methods including aing a comparison of the prices provided by the investment managers with the investment custodians and the valuation used by external parties to derive fair value. Quoted prices for US government agencies and corporate securities are based on an a limited number of transactions for those securities and as such the Group considers these instruments to have similar characteristics to those instruments classied as Levefied as Level 2. Also included within Level 2 are units held in collective investment vehicles investing in traditional and alternative investment strategies and over-the-counter derivatives. 211Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Level 3 contains investments in limited partnerships, unquoted equity securities and insurance-linked funds which have limited observable inputs on which to measure fair value. Unquoted equities, including equity instruments in limited partnerships, are carried at fair value. Fair value is determined to be net asset value for the limited partnerships, and for the equity holdings it is determined to be the latest available traded price. The effect of changing one or more inputs used in the measurement of fair value of these instruments to another reasonably possible assumption would not be signiignificant. At 311 Decemberber 2022, the insurance-linked funds of $45.345.3 million represent the Group’s investment in the unconsolidated Kiskadee funds (2021:: $50.9$50.9 million) as described in note 14. The fair value of the Kiskadee funds is estimated to be the net asset value as at the balance sheet date. The net asset value is based on the fair value of the assets and liabilities in the fund. The majority of the assets of the funds are cash and cash equivalents. Signints. Significant inputs and assumptions in calculating the fair value of the assets and liabilities associated with reinsurance contracts written by the Kiskadee funds include the amount and timing of claims payable in respect of claims incurred and periods of unexpired risk. The Group has considered changes in the net asset valuation of the Kiskadee funds if reasonably different inputs and assumptions were used and has found that a 12% change to the fair value of the liabilities would increase or decrease the fair value of funds by $4.11 million. In certain cases, the inputs used to measure the fair value of ae of a financial instrument may fall into more than one level within the fair value hierarchy. In this instance, the fair value of the instrument in its entirety is classiesified based on the lowest level of input that is signicaificant to the fair value measurement. The Group’s policy is to recognise transfers into and transfers out of fair value hierarchy levels at the end of the relevant reporting period during which the transfers are deemed to have occurred. During the year, investments of $25.9 million were transferred from Level 2 to Level 3 due to insufcificient observable data being available, as a result of reduced trading volumes. The following table sets forth as forth a reconciliation of opening and closing balances for nancialsing balances for financial instruments classied instruments classified under Level 3 of the fair value hierarchy: Financial assets 31 December 2022 Debt and fixed income holdings $m Equities and investment funds $m Insurance- linked funds $m Total $m Balance at 1 January 30.1 44.7 50.9 125.7 Fair value gains or losses through prot or losh profit or loss 1.3 (3.0) 1.3 (0.4) Foreign exchange (losses)/gains (1.2) (3.3) 0.1 (4.4) Settlements – (0.1) ( 7.0) ( 7.1) Transfers 36.9 (11.0) – 25.9 Closing balance 67.1 27.3 45.3 139.7 Unrealised gains and (losses) in the year on securities held at the end of the year 1.3 (2.4) 1.7 0.6 Financial assets 31 December 2021 Debt and fixed income holdings $m Equities and investment funds $m Insurance- linked funds $m Total $m Balance at 1 January – 45.5 63.2 108.7 Fair value gains or losses through prot or losh profit or loss 0.1 (0.3) – (0.2) Foreign exchange (losses)/gains – (0.4) 0.1 (0.3) Purchases 30.0 0.2 – 30.2 Settlements – (0.3) (12.4) (12.7) Closing balance 30.1 44.7 50.9 125.7 Unrealised gains and (losses) in the year on securities held at the end of the year 0.1 – (0.4) (0.3) 20 Fair value measurements continued 212 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 21 Cash and cash equivalents 2022 $m 2021 $m Cash at bank and in hand 1,276.0 1, 287. 3 Short-term deposits 74.9 13.4 Total 1,350.9 1,300.7 The Group holds its cash deposits with a with a well-diversied rwell-diversified range of banks and nancial inst and financial institutions. Cash includes overnight deposits. Short-term deposits include debt securities with an original maturity date of less than three months and money market funds. 22 Share capital 31 December 2022 31 December 2021 Group Share capital $m Number of shares 000 Share capital $m Number of shares 000 Authorised ordinary share capital of 6.5p (2021: 6.5p) 425.8 3,692,308 425.8 3,692,308 Issued ordinary share capital of 6.5p (2021: 6.5p) 38.7 354,067 38.7 353,986 The amounts presented in the equity section of the Group’s consolidated balance sheet relate to Hiscox Ltd, the legal parent company. Changes in Group share capital and contributed surplus Ordinary share capital $000 Share premium $000 Contributed surplus $000 At 1 January 2021 38,659 516,452 183,969 Employee share option scheme – proceeds from shares issued – 107 – Scrip Dividends to owners of the Company 2 258 – At 31 December 2021 38,661 516,817 183,969 Employee share option scheme – proceeds from shares issued 1 153 – Scrip Dividends to owners of the Company 5 687 – At 31 December 2022 38,667 517,6 57 183,969 Contributed surplus is as a distributable reserve and arose on the reverse acquisition of Hiscox plc on 122 Decemberer 2006. The Company relies on dividend streams from its subsidiary companies to provide the cash ow requih flow required for distributions to be made to shareholders. The ability of the subsidiaries to pay dividends is subject to regulatory restrictions within the jurisdiction from which they operate. Share repurchase The trustees of the Group’s Employee Benet Tfit Trust purchased nil shares (2021: nil shares) to facilitate the settlement of vesting awards under the Group’s Performance Share Plan. As the Trust is consolidated into the Group nancp financial results, these purchases have been accounted for in the same way as treasury shares and have been charged against retained earnings. The shares are held by the trustees for the beneciaries of the beneficiaries of the Trust. Equity structure of Hiscox Ltd Note Number of ordinary shares in issue 2022 000 Number of ordinary shares in issue 2021 000 At 1 January 353,986 353,955 Employee share option scheme – ordinary shares issued 18 11 Scrip Dividends to owners of the Company 29 63 20 At 31 December 354,067 353,986 All issued shares are fully paid. 213Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Performance Share Plan awards Performance Share Plan awards are granted to Directors and senior employees. No exercise price is attached to performance plan awards, although their attainment is conditional on the employee completing three years’ service (the vesting period) and the Group achieving net asset value targets for awards from 2018 to 2020. Awards granted in 2021 and 2022 require both net asset value and total shareholder return targets to be met. Share options are also conditional on the employees completing two or three years’ service (the vesting period) or less under exceptional circumstances (death, disability, retirement or redundancy). The options are exercisable starting three years from the grant date only if the Group achieves its targets of return on equity or net asset value; the options have ans have a contractual option term of ten years. The Group has no legal or constructive obligation to repurchase or settle the options in cash. Share awards (HSX:26) granted in 2022 are conditional upon employees completing three years’ service and maintaining a satisfactory personal performance rating. No other targets are required to be met. In accordance with IFRS 2, the Group recognises an expense for the fair value of shares, share options and Performance Share Plan award instruments issued to employees, over their vesting period through the income statement. The amount recognised in the consolidated income statement during the year was an expense of $27.2.2 million (2021: expense of $24.00 million). This comprises an expense of $15.0 million (2021: expense of $16.6 million) in respect of Performance Share Plan awards, an expense of $2.9.9 million (2021:: expense of $7.4 million) in respect of share option awards and $9.3 million (2021: $nil) in respect of employee share awards. The Group has applied the principles outlined in the Black-Scholes option pricing model when determining the fair value of each share option instrument. For the fair value pricing of performance share plans, the Group uses the share price on the date of grant of the options. For any options contingent on achieving targets linked to total shareholder returns, the fair value price on date of grant is adjusted to take account of the probability of achieving the performance targets. The range of principal Group assumptions applied in determining the fair value of share-based payment instruments granted during the year under review are: Assumptions affecting inputs to fair value models 2022 2021 Annual risk-free rates of return and discount rates (%) 1.36-3.00 0.18-0.26 Long-term dividend yield (%) 1.27 1.46 Expected life of options (years) 3.25 3.25 Implied volatility of share price (%) 49.2 46.2 Weighted average share price (p) 981.1 865.3 The weighted average fair value of each share option granted during the year was 418.3p (2021:: 317.5p). The weighted average fair value of each Performance Share Plan award granted during the year was 983.0p (2021:: 862.3p). Movements in the number of share options and Performance Share Plan awards during the year and details of the balances outstanding at 311 Decemberber 2022 for the Executive Directors are shown in the annual report on remuneration 2022. The total number of options and Performance Share Plan awards outstanding is 10,325,738 (2021:: 9,743,754) of which 1,287,068 are exercisable (2021:: 1,629,224). The total number of SAYE options outstanding is 2,650,322 (2021:: 2,414,729) and employee share awards is 4,765,411 (2021: nil). The implied volatility assumption is based on historical data for periods of between ween five and ten years immediately preceding grant date. 22 Share capital continued 214 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 23 Insurance liabilities and reinsurance assets Note 2022 $m 2021 $m Gross Claims reported and claim adjustment expenses 2,486.0 2,5 06.1 Claims incurred but not reported 4,474.2 4,539.8 Unearned premiums 1,876.4 1,822.5 Total insurance liabilities, gross 8,836.6 8,868.4 Recoverable from reinsurers Claims reported and claim adjustment expenses 1,175.1 1,14 3.3 Claims incurred but not reported 2,261.9 2,349.5 Unearned premiums 462.8 415.2 Total reinsurers’ share of insurance liabilities 16 3,899.8 3,908.0 Net Claims reported and claim adjustment expenses 1,310.9 1,362.8 Claims incurred but not reported 2,212.3 2,19 0.3 Unearned premiums 1,413.6 1,4 07. 3 Total insurance liabilities, net 4,936.8 4,960.4 The net amounts expected to be recovered and settled before and after one year, based on historical experience, are estimated as follows: 2022 $m 2021 $m Within one year 2,878.4 3,155.1 After one year 2,058.4 1,805.3 4,936.8 4,960.4 The gross claims reported and claim adjustment expenses liability and the liability for claims incurred but not reported are net of expected recoveries from salvage and subrogation. The amounts for salvage and subrogation at the end of 2022 and 2021 are not material. 215Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 23.1 Insurance contracts assumptions (a) Process used to decide on assumptions There are many risks associated with insurance contracts, and this means that there is a considerable amount of uncertainty in estimating the future settlement cost of claims. There is uncertainty in both the amounts and the timing of future claim payment cash owsh flows. Claims paid are claims transactions settled up to the reporting date including settlement expenses allocated to those transactions. Unpaid claims reserves are made for known or anticipated liabilities which have not been settled up to the reporting date. Included within the provision is an allowance for the future costs of settling those claims. The Group relies on actuarial analysis to estimate the settlement cost of future claims. Via a formal governed process, there is close communication between the actuaries and other key stakeholders, such as the underwriters, claims and nand finance teams when setting and validating the assumptions. The unpaid claims reserve is estimated based on past experience and current expectations of future cost levels. Allowance is made for the current premium rating and inationanflationary environment. The claims reserves are estimated on a best estimate basis, taking into account current market conditions and the nature of risks being underwritten. Under certain insurance contracts, the Group may be permitted to sell property acquired in settling a claim (for example, salvage). The Group may also have the right to pursue third parties for payment of some or all costs (for example, subrogation). If it is certain a recovery or reimbursement will be made at the valuation date, speciecific estimates of these salvage and/or subrogation amounts are included as allowances in the measurement of the insurance liability for unpaid claims. This is then recognised in insurance and reinsurance receivables when the liability is settled. Estimates of where claims liabilities will ultimately settle are adjusted each reporting period to reeriod to reflect emerging claims experience. Changes in expected claims may result in a reduction or an increase in the ultimate claim costs and a release or an increase in reserves in the period in which the change occurs. Booked reserves are held above the best estimate to help mitigate the uncertainty within the reserve estimates. As the best estimate matures and becomes more certain, the management margin is gradually released in line with the reserving policy. This approach is consistent with last year. The margin included in the insurance liabilities at 31 December 2022 was 8.9% above the best estimate (2021: 11.7%). (b) Claims development tables The development of insurance liabilities provides arovides a measure of the Group’s ability to estimate the ultimate cost of claims. The Group analyses actual claims development compared with previous estimates on an accident year basis. This exercise is performed to include the liabilities of Syndicate 33 at the 100% level regardless of the Group’s actual level of ownership. Analysis at the 100% level is required in order to avoid distortions arising from reinsurance to close arrangements which subsequently increase the Group’s share of ultimate claims for each accident year, three years after the end of that accident year. The top half of each table, on the following pages, illustrates how estimates of ultimate claims costs for each accident year have changed at successive year ends. The bottom half reconciles cumulative claims costs to the amounts still recognised as liabilities. AA reconciliation of the liability at the 100% level to the Group’s share, as included in the Group balance sheet, is also shown. 23 Insurance liabilities and reinsurance assets continued 216 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 23 Insurance liabilities and reinsurance assets 23.1 Insurance contracts assumptions (b) Claims development tables continued Insurance claims and claim adjustment expenses reserves – gross at 100% Accident year 2013 $m 2014 $m 2015 $m 2016 $m 2017 $m 2018 $m 2019 $m 2020 $m 2021 $m 2022 $m Total $m Estimate of ultimate claims costs as adjusted for foreign exchange at end of accident year: 1,276.2 1,396.5 1,504.6 1,874. 2 3,317.8 3,032.5 3,268.3 3 ,707. 8 2,982.5 2,923.8 one year later 1,164.3 1,188.7 1,370.5 1,665.0 3,035.4 3,469.9 2, 977. 5 3,685.9 2,803.6 – two years later 1,039.6 1,10 0. 2 1,239.2 1,57 7.6 3,006.6 3,288.0 2,809.4 3,442.9 – – three years later 97 7.1 1,053.4 1,234.7 1,609.7 2,921.5 3,075.8 2,727.4 – – – four years later 922.7 1,029.4 1,251.6 1,6 47.4 2,888.7 2,9 97.5 – – – – ve yeafive years later 9 01.1 1,012.1 1,278.8 1,642.8 2,851.7 – – – – – six years later 8 97. 2 9 97.4 1,276.3 1,632.8 – – – – – – seven years later 900.0 998.8 1,276.4 – – – – – – – eight years later 8 97. 4 995.4 – – – – – – – – nine years later 881.7 – – – – – – – – – Current estimate of cumulative claims 881.7 995.4 1,276.4 1,632.8 2,851.7 2,9 97. 5 2,727.4 3,442.9 2,803.6 2,923.8 22,533.2 Cumulative payments to date (871.9) (944.4) (1,152.8) (1,468.7) (2,419.8) (2,349.8) (1,895.1) (1,961.9) (1,166. 2) (488.3) (14,718.9) Liability recognised at 100% level 9.8 51.0 123.6 164.1 431.9 6 47.7 832.3 1,481.0 1,6 37.4 2,435.5 7,814. 3 Liability recognised in respect of accident years before 2013 at 100% level 134.1 Total gross liability to external parties at 100% level 7,9 48.4 The foreign exchange adjustment arises from the retranslation of the estimates at each date using the exchange rate ruling at 31 December 2022. Reconciliation of 100% disclosures above to Group’s share – gross Accident year 2013 $m 2014 $m 2015 $m 2016 $m 2017 $m 2018 $m 2019 $m 2020 $m 2021 $m 2022 $m Total $m Current estimate of cumulative claims 881.7 995.4 1,276.4 1,632.8 2,851.7 2,9 97.5 2,727.4 3,442.9 2,803.6 2,923.8 22,533.2 Less: attributable to external Names (93.5) (107.3 ) (137. 3 ) (178.6) (385.0) (370.4) (372.9) (409.7) (335.1) (358.2) (2,748.0) Group’s share of current ultimate claims estimate 788.2 888.1 1,13 9.1 1,454.2 2,466.7 2, 627.1 2,354.5 3,033.2 2,468.5 2,565.6 19,785.2 Cumulative payments to date (871.9) (944.4) (1,152.8) (1,468.7) (2,419.8) (2,349.8) (1,895.1) (1,961.9) (1,166. 2) (488.3) (14,718.9) Less: attributable to external Names 91.0 105.6 126.9 166.3 325.8 280.9 263.3 217. 2 152.9 64.7 1,794.6 Group’s share of cumulative payments (780.9) (838.8) (1,025.9) (1,302.4) (2,094.0) (2,068.9) (1,631.8) (1,744.7) (1,013.3) (423.6) (12,924.3) Liability recognised on Group’s balance sheet 7. 3 49.3 113. 2 151.8 372.7 558.2 722.7 1,288.5 1,455.2 2,142.0 6,860.9 Liability for accident years before 2013 recognised on Group’s balance sheet 99.3 Total Group liability to external parties included in balance sheet – gross 6,960.2 217Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 23 Insurance liabilities and reinsurance assets 23.1 Insurance contracts assumptions (b) Claims development tables continued Insurance claims and claim adjustment expenses reserves – net of reinsurance at 100% Accident year 2013 $m 2014 $m 2015 $m 2016 $m 2017 $m 2018 $m 2019 $m 2020 $m 2021 $m 2022 $m Total $m Estimate of ultimate claims costs as adjusted for foreign exchange at end of accident year: 1,083.8 1,126.0 1,203.4 1,411.6 1,788.3 1,732.5 1,725.7 2,113.3 1,710.9 1,719.7 one year later 9 62.1 989.4 1,112.1 1,282.4 1,583.2 1,75 3.1 1,656.3 1,984.9 1,623.0 – two years later 863.1 8 97. 8 1,022.0 1,215.3 1,563.6 1,708.9 1,464.2 1,814.7 – – three years later 799.4 845.2 1,015.8 1,239.7 1,563.4 1,532.8 1,415.8 – – – four years later 794.1 820.1 1,015.9 1,279.5 1,450.9 1,459.6 – – – – ve yeafive years later 770.7 798.7 1,044.8 1,213.4 1,363.4 – – – – – six years later 769.4 793.5 1,0 07.6 1,142. 2 – – – – – – seven years later 769.9 782.1 963.5 – – – – – – – eight years later 754.2 754.3 – – – – – – – – nine years later 741.0 – – – – – – – – – Current estimate of cumulative claims 741.0 754.3 963.5 1,142. 2 1,363.4 1,459.6 1,415.8 1,814.7 1,623.0 1,719.7 12,9 97. 2 Cumulative payments to date (734.3) (713.4) (883.2) (1,083.9) (1,273.3) (1,216.5) (1,072.3) (1,068.2) (738.5) (363.9) (9,147.5 ) Liability recognised at 100% level 6.7 40.9 80.3 58.3 90.1 24 3.1 343.5 746.5 884.5 1,355.8 3,849.7 Liability recognised in respect of accident years before 2013 at 100% level 85.6 Total net liability to external parties at 100% level 3,935.3 The foreign exchange adjustment arises from the retranslation of the estimates at each date using the exchange rate ruling at 31 December 2022. Current estimate of cumulative claims in the table above has been impacted by the legacy portfolio transactions taken out in 2022 and 2021, see note 23.2. Reconciliation of 100% disclosures above to Group’s share – net of reinsurance Accident year 2013 $m 2014 $m 2015 $m 2016 $m 2017 $m 2018 $m 2019 $m 2020 $m 2021 $m 2022 $m Total $m Current estimate of cumulative claims 741.0 754.3 963.5 1,142. 2 1,363.4 1,459.6 1,415.8 1,814.7 1,623.0 1,719.7 12,9 97. 2 Less: attributable to external Names (74.6) (76.0) (101.1) (113.6) (131.5) (131.5) (169.4) (187. 2) (161.2) (186.0) (1,332.1) Group’s share of current ultimate claims estimate 666.4 678.3 862.4 1,028.6 1,231.9 1,328 .1 1,246.4 1,6 27. 5 1,461.8 1,533.7 11,665.1 Cumulative payments to date (734.3) (713.4) (883.2) (1,083.9) (1,273.3) (1,216.5) (1,072.3) (1,068.2) (738.5) (363.9) (9,147.5 ) Less: attributable to external Names 73.5 79.3 98.6 114.9 121.0 104.3 119.4 92.6 83.2 45.1 931.9 Group’s share of cumulative payments (660.8) (63 4.1) (784.6) (969.0) (1,152.3) (1,112.2) (952.9) (975.6) (655.3) (318.8) (8,215.6) Liability recognised on Group’s balance sheet 5.6 44.2 77. 8 59.6 79.6 215.9 293.5 651.9 806.5 1,214.9 3,449.5 Liability for accident years before 2013 recognised on Group’s balance sheet 73.7 Total Group liability to external parties included in balance sheet – net 3,523.2 This represents the claims element of the Group’s insurance liabilities and reinsurance assets. 218 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 23 Insurance liabilities and reinsurance assets continued 23.2 Movements in insurance claims liabilities and reinsurance claims assets A reconciliation of the insurance claims liabilities is as follows: 2022 2021 Year ended 31 December Gross $m Reinsurance $m Net $m Gross $m Reinsurance $m Net $m Total at beginning of year 7,0 45.9 (3,492.8) 3,553.1 7, 291.4 (3,213.0) 4,078.4 Claims and claim adjustment expenses for the year 2,110.1 (781.8) 1,328.3 2,185.5 (755.1) 1,430.4 Cash (paid)/received for claims settled in the year (2,026.4) 1,028.0 (998.4) (2,331.8) 1,082.8 (1,249.0) Acquisitions, divestments and transfers – (249.6) (249.6) – (639.0) (639.0) Foreign exchange and other adjustments (169.4) 59.2 (110.2) (99.2) 31.5 ( 67.7 ) Total at end of year 6,960.2 (3,4 37.0 ) 3,523.2 7,0 4 5.9 (3,492.8) 3,55 3.1 Claims reported and claim adjustment expenses 2,486.0 (1,175.1) 1,310.9 2,5 06.1 (1,143.3) 1,362.8 Claims incurred but not reported 4,474.2 (2,261.9) 2,212.3 4,539.8 (2,349.5) 2,190.3 Total at end of year 6,960.2 (3,4 37.0 ) 3,523.2 7,0 4 5.9 (3,492.8) 3,55 3.1 The insurance claims expense reported in the consolidated income statement is comprised as follows: 2022 2021 Year ended 31 December Gross $m Reinsurance $m Net $m Gross $m Reinsurance $m Net $m Current year claims and claim adjustment expenses 2,657.4 (1,090.0) 1,567.4 2,775.0 (1,172.8) 1,602.2 Over-provision in respect of prior-year claims and claim adjustment expenses (5 47.3) 308.2 (239.1) (558.0) 40 9.1 (148.9) Unexpired risk reserve – – – (31.5) 8.6 (22.9) Total at end of year 2,110.1 (781.8) 1,328.3 2,18 5.5 (755.1) 1,430.4 A reconciliation of the unearned premium reserves is as follows: 2022 2021 Gross $m Reinsurance $m Net $m Gross $m Reinsurance $m Net $m Balance deferred at 1 January 1,822.5 (415.2) 1,407. 3 1,822.0 (431.6) 1,390.4 Premiums written 4,424.9 (1,444.9) 2,980.0 4,269.2 (1,314.2) 2,955.0 Premiums earned through the income statement (4,313.8) 1,385.6 (2,928.2) (4,246.9) 1, 327.0 (2,919.9) Foreign exchange and other adjustments (57. 2) 11.7 (45.5) (21.8) 3.6 (18.2) Balance deferred at 31 December 1,876.4 (462.8) 1,413.6 1,822.5 (415.2) 1,4 07. 3 The amounts expected to be recovered before and after one year, based on historical experience, are included in the first table to this note 23. A reconciliation of the gross premiums written to net premiums earned is as follows: 2022 $m 2021 $m Gross premiums written 4,424.9 4,269.2 Outward reinsurance premiums (1,444.9) (1,314.2) Net premiums written 2,980.0 2,955.0 Change in gross unearned premium reserves (111.1) (22.3) Change in reinsurers’ share of unearned premium reserves 59.3 (12.8) Change in net unearned premium reserves (51.8) (35.1) Net premiums earned 2,928.2 2,919.9 219Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 23 Insurance liabilities and reinsurance assets 23.2 Movements in insurance claims liabilities and reinsurance claims assets continued In determining the net claims, the Group estimates the reinsurers’ share of the claims by applying a consistent set of assumptions with those in determining the gross claims, considering the individual wording of the reinsurance treaties, and estimating default risks, as described in note 3.3(d). Changes to this set of assumptions and estimate could materially affect the amount of reinsurers’ share of the claims. During the year, the Group completed two legacy portfolio transactions securing coverage for potential adverse development on historical liabilities for selected lines of business. The Group concluded that the transactions transferred signicant transferred significant risks and accounts for the arrangements by recognising a reinsurance asset, a funds-withheld balance in trade and other payables, and a net loss at inception in reinsurance premium ceded. The impact on reinsurance assets is presented in the acquisitions, divestment and transfers line in the relevant table. 220 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 24 Trade and other payables Note 2022 $m 2021 $m Creditors arising out of direct insurance operations 90.4 96.3 Creditors arising out of reinsurance operations 1,243.7 1,152.2 1,334.1 1,248.5 Share of Syndicates’ other creditors’ balances 18.3 2.6 Social security and other taxes payable 52.4 49.3 Lease liabilities 79.9 46.5 Other creditors 47.1 19.8 197.7 118. 2 Reinsurers’ share of deferred acquisition costs 15 102.5 110.0 Accruals and deferred income 184.1 158.9 Total 1,818.4 1,635.6 The amounts expected to be settled before and after one year are estimated as follows: 2022 $m 2021 $m Within one year 1,372.5 1,062.3 After one year 445.9 573.3 1,818.4 1,635.6 The amounts expected to be settled after one year of the balance sheet date primarily relate to reinsurance creditors. The carrying amounts disclosed above are reasonably approximate to the fair value at the reporting date. The Group acts as both lessee and lessor in relation to various ofs offices in the UK and overseas, which are held under non-cancellable lease agreements. The leases have varying terms, escalation clauses and renewal terms. Extension and termination options were taken into account on recognition of the lease liability if the Group was reasonably certain that these options would be exercised in the future. As a general rule, the Group recognises non-lease components, such as services, separately to lease payments. Maturity analysis – contractual undiscounted cash ows:h flows: 2022 $m 2021 $m Not later than one year 12.2 15.7 Later than one year and not later than ve yeaan five years 43.2 30.2 Later than ve yearan five years 36.9 7.8 Total undiscounted lease liabilities at 31 December 92.3 53.7 The cost relating to variable lease payments that do not depend on an index or a rate amounted to $nil in the year ended 311 Decemberr 2022 (2021: $nil). There were no leases with residual value guarantees (2021: none). The leases not yet commenced to which the Group is committed amounted to $0.8mounted to $0.8 million (2021: $60.0.0 million). Payments associated with short-term leases amounting to $1.1 million (2021:: $1.2.2 million) and leases of low-value assets amounting to $0.3 million (2021: $0.1 million) are recognised on a straight-line basis as an expense in pronse in profit or loss. 221Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 25 Tax expense The Company and its subsidiaries are subject to enacted tax laws in the jurisdictions in which they are incorporated and domiciled. The principal subsidiaries of the Company and the country in which they are incorporated are listed in note 32. The amounts charged in the consolidated income statement comprise the following: 2022 $m 2021 $m Current tax Expense for the year 4.5 9.5 Adjustments in respect of prior years (1.7) (5.1) Total current tax expense 2.8 4.4 Deferred tax Expense for the year 0.7 3.6 Adjustments in respect of prior years (0.2) (3.7) Effect of rate change (0.3) (3.0) Total deferred tax expense/(credit) 0.2 (3.1) Total tax charged to the income statement 3.0 1.3 The standard rate of corporation tax in Bermuda is 0% whereas the effective rate of tax for the Group is 7% (2021: 1%). A reconciliation of the difference is provided below: 2022 $m 2021 $m Prot bProfit before tax 44.7 190.8 Tax calculated at the standard corporation tax rate applicable in Bermuda: 0% (2021: 0%) – – Effects of Group entities subject to overseas tax at different rates (11.3) 2.3 Impact of overseas tax rates on: Effect of rate change (0.3) (3.0) Expenses not deductible for tax purposes 1.6 2.5 Tax losses for which no deferred tax asset is recognised 11.6 9.3 Other 0.1 (1.5) Adjustment for share-based payments 3.1 0.5 Prior year tax adjustments (1.8) (8.8) Tax charge for the year 3.0 1.3 Included within the current tax, a provision is recognised for those matters for which the tax determination is uncertain but it is considered probable that there will be a future outow of futflow of funds to a tax authority. The provisions are measured at the best estimate of the amount expected to become payable. The Group companies’ tax lingsx filings include transactions which are subject to transfer pricing legislation and the taxation authorities may challenge the tax treatment of those transactions. The Directors are proactively engaged in discussions with the tax authorities regarding these tax positions. The Group determines, based on tax and transfer pricing advice provided by external specialist tax advisors, that: it is probable that the tax authorities will assess additional taxes in respect of these ct of these filings, for which provisions have been made; the amount recognised at the balance sheet date represents the best estimate of the amount expected to be settled, taking into account the range of potential outcomes and the current progression of discussions with tax authorities. 222 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 26 Deferred tax Net deferred tax assets 2022 $m 2021 $m Trading losses in overseas entities 28.4 29.1 Deferred tax assets 69.1 97.9 Deferred tax liabilities (43.8) (59.7) Total deferred tax asset 53.7 67. 3 Net deferred tax liabilities Deferred tax assets – (0.1) Deferred tax liabilities 0.2 0.2 Total net deferred tax liability 0.2 0.1 Deferred tax assets and deferred tax liabilities relating to the same tax authority are presented net in the Group’s balance sheet. Net Group deferred tax assets/(liabilities) analysed by balance sheet headings At 31 December 2021 $m Income statement (charge) /credit $m Recognised in other comprehensive income/equity $m Foreign exchange $m 2022 $m Trade and other payables 1.7 1.9 – (0.2) 3.4 Intangible assets – Syndicate capacity 1.6 (0.3) – (0.2) 1.1 Retirement benet obligatement benefit obligations 12.7 (1.6) (9.1) (1.1) 0.9 Open years of account 56.9 (41.9) – (7.0) 8.0 Unearned premium 11.2 1.2 – – 12.4 Loss reserve discounting 8.3 1.5 – – 9.8 Insurance contracts – technical reserves 5.0 1.6 – (0.3) 6.3 Financial assets – 3.4 – 0.1 3.5 Other items 0.5 24.5 (0.3) (1.0) 23.7 Total deferred tax assets 97. 9 (9.7) (9.4) (9.7) 69.1 Tangible assets (0.4) (2.6) – (0.3) (3.3) Financial assets (1.2) 1.2 – – – Reinsurance premiums (35.3) 26.0 – 4.4 (4.9) Deferred acquisition costs (22.4) (1.3) – – (23.7) Other items (0.4) (13.1) – 1.6 (11.9) Total deferred tax liabilities (59.7) 10.2 – 5.7 (43.8) Net total deferred tax assets/(liabilities) 38.2 0.5 (9.4) (4.0) 25.3 Trading losses in overseas entities 29.1 (0.6) – (0.1) 28.4 Net total deferred tax assets/(liabilities) 38.2 0.5 (9.4) (4.0) 25.3 Net deferred tax position asset/(liability) 67. 3 (0.1) (9.4) (4.1) 53.7 Technical reserves (0.2) – – – (0.2) Other 0.1 (0.1) – – – Net total deferred tax position (liabilities) (0.1) (0.1) – – (0.2) Net Group deferred tax asset/(liability) 67. 2 (0.2) (9.4) (4.1) 53.5 223Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 26 Deferred tax Net Group deferred tax assets/(liabilities) analysed by balance sheet headings continued Movements in deferred and current tax relating to tax deductions arising on employee share options are recognised in the statement of changes in equity to the extent that the movement exceeds the corresponding charge to the income statement. Movements in deferred tax relating to the employee retirement benet obliefit obligation are recognised in the statement of comprehensive income to the extent that the movement corresponds to actuarial gains and losses recognised in the statement of comprehensive income. The total expense recognised outside the income statement is $6.5 million (2021: expense of $2.1 million), comprising $9.4 million deferred tax expense and $2.9 million current tax income (2021: $3.4 million deferred tax expense and $1.3 million current tax income). Deferred tax assets of $28.4.4 million (2021: $29.11 million), relating to losses arising in overseas entities, which depend on the availability of future taxable prots,ofits, have been recognised. Business projections indicate it is probable that sufcient futurehat sufficient future taxable income will be available against which to offset these recognised deferred tax assets within ve yeathin five years. $27.77 million (2021: $27.77 million) of the tax losses to which these assets relate will expire within ten years; a further $0.77 million (2021: $1.4.4 million) will expire after ten years or will be available indeniteldefinitely. The Group has not provided for deferred tax assets totalling $56.66 million (2021: $52.9.9 million) in relation to losses in overseas companies of $279.00 million (2021: $266.3: $266.3 million). In accordance with IAS 12, all deferred tax assets and liabilities are classiesified as non-current. The amount of deferred tax asset expected to be recovered after more than 12 months is $53.5onths is $53.5 million (2021: $67.2.2 million). Factors affecting tax charges in future years An increase to the UK corporate tax rate to 25% from 1 April 2023 was substantively enacted on 24 May 2021. This will have a consequential effect on the company’s future tax charge, and deferred tax assets in relation to the UK have increased by $0.2 million. The impact of these changes in future periods will be dependent on the level of taxable prots in thble profits in those periods. 27 Employee retirement benet obligationsee retirement benefit obligations The Company’s subsidiary Hiscox plc operates a dened benetes a defined benefit pension scheme based on nal pension scheme based on final pensionable salary. The scheme closed to future accruals with effect from 31ct from 31 Decemberber 2006 and active members were offered membership of aship of a dendefined contribution scheme from 1me from 1 Januaryy 2007. The funds of the denee defined bened benefit scheme are controlled by the trustee and are held separately from those of the Group. 61% of any scheme surplus or decir deficit is recharged to Syndicate 33. The full pension obligation of the Hiscox dened box defined beneenefit pension scheme is recorded and the recovery from the third-party Names for their share of the Syndicate 33 recharge is shown as as shown as a separate asset. The gross amount recognised in the Group balance sheet in respect of the denet of the defined benet schefit scheme is determined as follows: 2022 $m 2021 $m Present value of scheme obligations 213.9 40 4.1 Fair value of scheme assets (234.8) (369.0) Net amount recognised as aNet amount recognised as a dened benet (surplus)/defined benefit (surplus)/obligation (20.9) 35.1 As the fair value of the scheme assets exceeds the present value of scheme obligations, the scheme reports a surplus (2021: reports a decits a deficit). The dened benet obligaThe defined benefit obligation is calculated annually by independent actuaries using the projected unit credit actuarial cost method. A formal full actuarial valuation is performed on aed on a triennial basis, most recently at 311 Decemberr 2020, and updated at each intervening balance sheet date by the actuaries. The present value of the denee defined bened benefit obligation is determined by discounting the estimated future cash ows usish flows using interest rates of AA rated corporate bonds that have terms to maturity that approximate to the terms of the related pension liability. 224 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 27 Employee retirement benet obligations continuedee retirement benefit obligations continued The scheme assets are invested as follows: At 31 December 2022 $m 2021 $m Investment assets Pooled investment vehicles 81.4 145.3 Equities 26.1 36.3 Bonds 122.2 182.2 Derivatives – 0.2 Assets held by insurance company 2.5 – Cash 2.6 5.0 234.8 369.0 The amounts recognised in total comprehensive income are as follows: Note 2022 $m 2021 $m Past service cost – – Interest cost on dened benet obligat defined benefit obligation 6.4 5.6 Interest income on plan assets (6.0) (4.6) Net interest cost 0.4 1.0 Administrative expenses and taxes – – Total expense recognised in operational expenses in the income statement 9 0.4 1.0 Remeasurements Effect of changes in actuarial assumptions (146.6) (6.5) Return on plan assets (excluding interest income) 104.7 (31.4) Remeasurement of third-party Names’ share of dens’ share of defined benet oblefit obligation 7.0 6.3 Total remeasurement included in other comprehensive income (34.9) (31.6) Total dened benet credit recogniseotal defined benefit credit recognised in comprehensive income (34.5) (30.6) The movement in the (surplus)/liability recognised in the Group’s balance sheet is as follows: 2022 $m 2021 $m Group denep defined bened benefit liability at beginning of year 35.1 73.5 Third-party Names’ share of liability (12.3) (18.8) Net deNet defined benet linefit liability at beginning of year 22.8 54.7 Dened benet costDefined benefit cost included in net income 0.4 1.0 Contribution by employer (13.5) – Credit from third-party Names (0.1) (0.2) Foreign exchange movements 0.1 (1.1) Total remeasurement included in other comprehensive income (34.9) (31.6) Net deNet defined benet (surnefit (surplus)/liability at end of year (25.2) 22.8 Third-party Names’ share of liability 4.3 12.3 Group denep defined bened benefit (surplus)/liability at end of year (20.9) 35.1 225Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 27 Employee retirement benet obligations continuedee retirement benefit obligations continued A reconciliation of the fair value of scheme assets is as follows: 2022 $m 2021 $m Opening fair value of scheme assets 369.0 344.4 Interest income 6.0 4.6 Cash owsCash flows Contribution by the employer 13.5 – Benet paBenefit payments (12.1) (8.8) Assets held by insurance company 2.6 – Remeasurements Return on plan assets (excluding interest income) (104.7) 31.4 Foreign exchange movements (39.5) (2.6) Closing fair value of scheme assets 234.8 369.0 A reconciliation of the present value of obligations of the scheme is as follows: 2022 $m 2021 $m Opening present value of scheme obligations 404.1 417. 9 Past service cost – – Interest expense 6.4 5.6 Cash owsCash flows Benet paBenefit payments (12.1) (8.8) Assets held by insurance company 2.6 – Remeasurements Changes in actuarial assumptions (146.6) (6.5) Foreign exchange movements (40.5) (4.1) Closing present value of scheme obligations 213.9 4 04.1 Assumptions regarding future mortality experience are set based on the S3PA (2021: S3PA) light tables. Reductions in future mortality rates are allowed for by using the CMI 2019 (2021: 2019) projections (core model) with 1.25% p.a. long-term trend for improvements. The average life expectancy in years of a pensioner retiring at age 60 on the balance sheet date is as follows: 2022 2021 Male 28.9 28.9 Female 30.8 30.7 The average life expectancy in years of a pensioner retiring at 60, 15 years after the balance sheet date, is as follows: 2022 2021 Male 29.3 29.3 Female 30.9 30.8 The weighted average duration of the denee defined bened benefit obligation at 31 December 2022 was 15.0 years (2021: 19.9 years). 226 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 27 Employee retirement benet obligations continuedee retirement benefit obligations continued Other principal actuarial assumptions are as follows: 2022 % 2021 % Discount rate 4.95 1.80 InatioInflation assumption (RPI) 3.09 3.30 InatioInflation assumption (CPI) 2.54 2.70 Pension increases 2.89 3.10 The scheme operates under UK Trust law and the Trust is ast is a separate legal entity from the Group. The scheme is governed by aa board of trustees, comprised of member-nominated and employer-appointed trustees. The trustees are required by law to act in the best interests of scheme members and are responsible for setting certain policies together with the principal employer. The scheme is funded by the Group when required. Funding of the scheme is based on an a separate actuarial valuation for funding purposes for which the assumptions may differ from the assumptions above. Funding requirements are formally set out in the statement of funding principles, schedule of contributions and recovery plan agreed between the trustees and the Group. A triennial valuation was carried out as at 31 December 2020 and resulted in a decit poeficit position of £78.0 million ($106.6 million) on a funding basis. On 21 January 2022, the Group and the scheme’s trustees agreed a recovery plan to reduce the dece the deficit and to eliminate the decit by 2027eficit by 2027. No contributions were paid in 2021, following the advance payment made in December 2020 of £20.0 million ($26.7 million) in respect of contributions due in 2021. Under the recovery plan, and taking into account the material improvement in the funding position since the valuation date, there are six payments of £10.0 million ($13.5 million), which commenced in January 2022 and paid annually thereafter. The funding plan will be reviewed again following the next triennial funding valuation which will have an effective date of 31 December 2023. While management believes that the actuarial assumptions are appropriate, any signicant cficant changes to those could affect the balance sheet and income statement. For example, an additional one year of life expectancy for all scheme members would increase the scheme obligations by £5.11 million ($6.11 million) at 311 Decemberr 2022 (2021:: £12.22 million ($16.56.5 million)), and would increase/reduce the recorded net decit/ecorded net deficit/surplus on the balance sheet by the same amounts. The most sensitive and judgemental nanal financial assumptions are the discount rate and ination. Tate and inflation. These are considered further below. CPI revaluation in deferment is used for contracted-out members. Contracted-in members are linked to RPI as well as for all pension in payment increases. The Group has estimated the sensitivity of the present value of unfunded obligations to isolated changes in these assumptions at 311 Decemberr 2022 as follows: Present value of unfunded obligations before change in assumption $m Present value of unfunded obligations after change $m (Increase) /decrease in obligation recognised on balance sheet $m Effect of a change in discount rate Use of discount rate of 5.95% 213.9 185.6 28.3 Use of discount rate of 3.95% 213.9 249.6 (35.7) Effect of a change in inationflation Use of RPI inatiUse of RPI inflation assumption of 3.34% 213.9 216.6 (2.7) Use of RPI inatiUse of RPI inflation assumption of 2.84% 213.9 211.2 2.7 227Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 28 Earnings per share Basic earnings per share is calculated by dividing the prot attre profit attributable to equity holders of the Company by the weighted average number of ordinary shares in issue during the year, excluding ordinary shares held by the Group and held in treasury as own shares. Basic 2022 2021 Prot for the yeaProfit for the year attributable to the owners of the Company ($m) 41.7 189.5 Weighted average number of ordinary shares (thousands) 344,130 342,551 Basic earnings per share (cents per share) 12.1¢ 55.3¢ Basic earnings per share (pence per share) 9.8p 40.2p Diluted Diluted earnings per share is calculated by adjusting for the assumed conversion of all dilutive potential ordinary shares. The Company has one category of dilutive potential ordinary shares: share options and awards. For the share options, ans, a calculation is made to determine the number of shares that could have been acquired at fair value (determined as the average annual market share price of the Company’s shares) based on the monetary value of the subscription rights attached to outstanding share options. The number of shares calculated as above is compared with the number of shares that would have been issued assuming the exercise of the share options. 2022 2021 Prot for the yeaProfit for the year attributable to the owners of the Company ($m) 41.7 189.5 Weighted average number of ordinary shares in issue (thousands) 344,130 342,551 Adjustments for share options (thousands) 4,490 3,740 Weighted average number of ordinary shares for diluted earnings per share (thousands) 348,620 346,291 Diluted earnings per share (cents per share) 12.0¢ 5 4.7¢ Diluted earnings per share (pence per share) 9.6p 39.8p Diluted earnings per share has been calculated after taking account of 3,680,735 (2021: 3,611,707) Performance Share Plan awards, 352,505 (2021: 128,080) options under Save As You Earn schemes and 457,100 (2021: nil) employee share awards. 29 Dividends paid to owners of the Company 2022 $m 2021 $m Final dividend for the year ended: 31 December 2021 of 23.0¢ (net) per share 79.2 – Interim dividend for the year ended: 31 December 2022 of 12.0¢ (net) per share 41.3 – 31 December 2021 of 11.5¢ (net) per share – 39.4 120.5 39.4 The interim and nal did final dividend for 2021 was paid either in cash or issued as a Scrip Dividend at the option of the shareholder. The interim dividend for the year ended 31 December 2021 was paid in cash of $39.2 million and 20,231 shares for a Scrip Dividend. The nand. The final dividend for the year ended 31 December 2021 of 23.0¢ was paid in cash of $78.9 million and 27,940 shares for the Scrip Dividend. The interim dividend for 2022 was paid either in cash or issued as a Scrip Dividend at the option of the shareholder. The amounts were $40.9 million in cash and 34,760 shares for a Scrip Dividend. The Board recommended a nded a final dividend of 24.0¢ per share to be paid, subject to shareholder approval, on 13 June 2023 to shareholders registered on 5 May 2023. The dividends will be paid in Sterling unless shareholders elect to be paid in US Dollars. The foreign exchange rate to convert the dividends declared in US Dollars into Sterling will be based on the average exchange rate in the ve burate in the five business days prior to the Scrip Dividend price being determined. On this occasion, the period will be between 23 May 2023 and 30 May 2023 inclusive. A Scrip Dividend alternative will be offered to the owners of the Company. When determining the level of dividend each year, the Board considers the ability of the Group to generate cash; the availability of that cash in the Group, while considering constraints such as regulatory capital requirements and the level required to invest in the business. This is a progressive policy and is expected to be maintained for the foreseeable future. 228 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 30 Contingencies and guarantees The Group’s parent company and subsidiaries may become involved in legal proceedings, claims and litigation in the normal course of business. The Group reviews and, in the opinion of the Directors, maintains sufcient pro, maintains sufficient provision, capital and reserves in respect of such claims. The following guarantees have also been issued: (a) Hiscox Dedicated Corporate Member Limited (HDCM) and Hiscox Insurance Company (Bermuda) Limited (Hiscox Bermuda) provide assets under a Security and Trust Deed charged to Lloyd’s of London, to meet any liabilities that occur from their interest in Syndicates 33 and 3624. At 311 Decemberber 2022, HDCM held $170.8.8 million of investments (2021:: $245.345.3 million), $17.1 million of cash (2021:: $1.8.8 million) and a $241.0 million LOC (2021:: $241.0.0 million) in favour of Lloyd’s of London under this arrangement. At 311 Decemberr 2022, Hiscox Bermuda held $528.11 million of investments (2021:: $695.55 million), $72.2.2 million of cash (2021:: $26.4.4 million) and a $25.0 million LOC (2021:: $25.0.0 million) in favour of Lloyd’s of London under this arrangement. (b) In 2020, HDCM entered into a $65.0d into a $65.0 million Funds at Lloyd’s agreement under which the lending bank provides assets on HDCM’s behalf under a security and trust deed charged to Lloyd’s of London as part of the Company’s Fund’s at Lloyd’s provision. At 311 Decemberer 2021 and 2022 the full $65.00 million was utilised. (c) Hiscox plc renewed during 2022 its LOC and revolving credit facility with Lloyds Banking Group, as agent for a syndicate of banks. The facility may be drawn in cash up to $600.0 million (2021:: £450.0 million) under a revolving credit facility or LOC up to $266.0 million (2021: $266.0 million). The terms also provide that the facility may be drawn in USD, GBP or EUR, or another currency with the agreement of the banks. At 311 Decemberber 2022, $266.0 million (2021:: $266.066.0 million) was utilised by way of LOC to support the Funds at Lloyd’s requirement and $nil cash drawings were outstanding (2021:: $nil). (d) Hiscox Insurance Company Limited has arranged a LOC of £nil (2021:: £50,000) with NatWest Bank plc to support its consortium activities with Lloyd’s; the arrangement is collateralised with cash of £nil (2021:: £50,000). (e) The Council of Lloyd’s has the discretion to call a contribution of up to 5% of capacity if required from the managed syndicates. (f) As Hiscox Bermuda is not an admitted insurer or reinsurer in the USA, the terms of certain US insurance and reinsurance contracts require Hiscox Bermuda to provide LOCs or other terms of collateral to clients. Hiscox Bermuda has in place a LOC reimbursement and pledge agreement with Citibank for the provision of a committed LOC facility in favour of USA ceding companies and other jurisdictions, and also committed LOC facility agreements with National Australia Bank and Commerzbank AG. The agreements combined allow Hiscox Bermuda to request the issuance of up to $470.0.0 million in committed LOCs (2021:: $470.0.0 million). LOCs issued under these facilities are collateralised by cash, US government and corporate securities of Hiscox Bermuda. LOCs under these facilities totalling $189.4 million were issued with an effective date of 311 Decemberer 2022 (2021:: $183.11 million) and these were collateralised by US government and corporate securities with a fair value of $214.24.2 million (2021:: $201.77 million). In addition, Hiscox Bermuda maintained assets in trust accounts to collateralise obligations under various reinsurance agreements. At 311 Decemberer 2022, total cash and marketable securities with a carrying value of approximately $23.2 million (2021:: $23.66 million) were held in external trusts. Cash and marketable securities with an approximate market value of $495.5 million (2021:: $554.33 million) were held in trust in respect of internal quota share arrangements. (g) Hiscox Société Anonyme has arranged bank guarantees with respect to its various ofce dfice deposits for a total of €339,196 (2021:: €266,624). These guarantees are held with ING Bank (Belgium) €23,460 (2021: €23,460), ABN Amro (Holland) €44,749 (2021: €44,749), HypoVereinsbank – UniCredit (Germany) €229,007 (2021: €156,435) and ING Bank (Luxembourg) €41,980 (2021: €41,980). As a consequence of the cross-border merger with Hiscox Europe Underwriting Limited effective 1 January 2019, Hiscox SA has the obligations under guarantees that were previously held by Hiscox Europe Underwriting Limited during 2018. (h) See note 25 for tax-related contingent liabilities. 229Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 31 Capital commitments and income from subleasing Capital commitments Refer to note 24 for lease commitments and note 27 for the Group’s funding contributions to the dentions to the defined benet scnefit scheme. The Group’s capital commitments contracted for at the balance sheet date but not yet incurred for property, plant, equipment and software development was $0.7 million (2021: $12.9 million). Income from subleasing Hiscox acts as a lessor and sublets excess capacity of its ofce spafice space to third parties. The total future aggregate minimum lease rentals receivable by the Group as lessor under non-cancellable operating property leases are as follows: 2022 $m 2021 $m No later than one year 2.0 2.0 Later than one year and no later than ve yeaater than five years 2.8 4.8 4.8 6.8 32 Principal subsidiary companies of Hiscox Ltd at 31 December 2022 Company Nature of business Country Hiscox plc Holding company Great Britain Hiscox Insurance Company Limited General insurance Great Britain Hiscox Insurance Company (Guernsey) Limited General insurance Guernsey Hiscox Holdings Inc. Holding company USA (Delaware) ALTOHA, Inc. Insurance holding company USA (Delaware) Hiscox Insurance Company Inc. General insurance USA (Illinois) Hiscox Inc. Insurance intermediary USA (Delaware) Hiscox Special Risks Agency (Americas) Inc. Underwriting agency USA (Delaware) Hiscox Insurance Services Inc. Insurance intermediary USA (Delaware) Hiscox Specialty Insurance Company Inc. General insurance USA (Illinois) Hiscox Insurance Company (Bermuda) Limited General insurance and reinsurance Bermuda Hiscox Dedicated Corporate Member Limited Lloyd’s corporate Name Great Britain Hiscox Re Insurance Linked Strategies Limited Investment manager Bermuda Hiscox Agency Limited Lloyd’s service company Bermuda Hiscox Holdings Limited Insurance holding company Great Britain Hiscox Syndicates Limited Lloyd’s managing agent Great Britain Hiscox ASM Ltd. Insurance intermediary Great Britain Hiscox Underwriting Group Services Limited Service company Great Britain Hiscox Underwriting Ltd Underwriting agent Great Britain Hiscox Société Anonyme General insurance Luxembourg Hiscox Insurance Services (Guernsey) Limited Underwriting agency Guernsey Hiscox MGA Limited Insurance intermediary Great Britain Hiscox Insurance Holdings Limited Holding company Great Britain Hiscox Connect Limited Service company Great Britain Hiscox Assure SAS Insurance intermediary France Direct Asia Insurance (Holdings) Pte Ltd Holding company Singapore Direct Asia Insurance (Singapore) Pte Limited General insurance Singapore Direct Asia Management Services Pte Ltd Service company Singapore Held directly by Hiscox Ltd. All principal subsidiaries are wholly owned. The proportion of voting rights of subsidiaries held is the same as the proportion of equity shares held. 230 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Notes to the consolidated nancial statements Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration 33 Related-party transactions Details of the remuneration of the Group’s key personnel, presented in Sterling, are shown in the annual report on remuneration 2022 on pages 112 to 121. A. A number of the Group’s key personnel hold insurance contracts with the Group, all of which are on normal commercial terms and are not material in nature. The following transactions were conducted with related parties during the year. (a) Syndicate 33 at Lloyd’s Related-party balances between Group companies and Syndicate 33 reedicate 33 reflect the 27.4% interest (2021: 27.4%) that the Group does not own, and are as follows. Transactions in the income statement forfor the year ended Balances outstanding (payable) at 31 December 2022 $m 31 December 2021 $m 31 December 2022 $m 31 December 2021 $m Hiscox Syndicates Limited 6.5 5.8 5.9 2.3 Hiscox Group insurance carriers 6.7 8.7 (90.6) (74.8) Hiscox Group insurance intermediaries 5.1 4.2 (4.6) (9.2) Other Hiscox Group companies 44.5 35.4 (1.6) 11.7 62.8 54.1 (90.9) (70.0) (b) Transactions with associates Certain companies within the Group conduct insurance and other business with associates. These transactions arise in the normal course of obtaining insurance business through brokerages, and are based on arm’s length arrangements. 2022 $m 2021 $m Gross premium income achieved through associates 14.0 17.5 Commission expense charged by associates 3.5 4.3 There were no material outstanding balance sheet amounts with associates. Details of the Group’s associates are given in note 14. (c) Internal reinsurance arrangements During the current and prior year, there were are were a number of reinsurance arrangements entered into in the normal course of trade between various Group companies. The related results of these transactions have been eliminated on consolidation. 34 Post balance sheet event There are no material events that have occurred after the reporting date. Chapter 6 134 Financial summary Chapter 3 62 Governance Chapter 5 128 Shareholder information Chapter 2 16 A closer look Chapter 1 4 Performance and purpose Chapter 4 94 Remuneration 231Hiscox Ltd Report and Accounts 2022 Additional performance measures (APMs) The Group uses, throughout its nancial publications, additional performance measures (APMs) in addition to the gures that are prepared in accordance with UK-adopted International Accounting Standards. The Group believes that these measures provide useful information to enhance the understanding of its nancial performance. These APMs are: combined, claims and expense ratios, return on equity, net asset value per share and net tangible asset value per share and prior-year developments. These are common measures used across the industry, and allow the reader of our Annual Report and Accounts to compare across peer companies. The APMs should be viewed as complementary to, rather than a substitute for, the gures prepared in accordance with accounting standards. A Combined, claims and expense ratios The combined, claims and expense ratios are common measures enabling comparability across the insurance industry that measure the relevant underwriting protability of the business by reference to its costs as a proportion of its net earned premium. The Group calculates the combined ratio as if the Group owned all of the business, including the proportion of Syndicate 33 that the Group does not own (Group controlled income). The Group does this to enable comparability from period to period as the business mix may change in a segment between insurance carriers, and this enables the Group to measure all of its underwriting businesses on an equal measure. The calculation is discussed further in note 4, operating segments. The combined ratio is calculated as the sum of the claims ratio and the expense ratio. A Return on equity (ROE) Use of return on equity is common within the nancial services industry, and the Group uses ROE as one of its key performance metrics. While the measure enables the Company to compare itself against other peer companies in the immediate industry, it is also a key measure internally where it is used to compare the protability of business segments, and underpins the performance-related pay and pre-2018 share-based payment structures. The ROE is shown in note 6, along with an explanation of the calculation. A Net asset value (NAV) per share and net tangible asset value per share The Group uses NAV per share as one of its key performance metrics, including using the movement of NAV per share in the calculation of the options vesting of awards granted under Performance Share Plans (PSP) from 2018 onwards. This is a widely used key measure for management and also for users of the nancial statements to provide comparability across peers in the market. Net tangible asset value comprises total equity excluding intangible assets. NAV per share and net tangible asset value per share are shown in note 5, along with an explanation of the calculation. A Prior-year developments Prior-year developments are a measure of favourable or adverse development on claims reserves that existed at the prior balance sheet date. It enables the users of the nancial statements to compare and contrast the Group’s performance relative to peer companies. The Group maintains a prudent approach to reserving, to help mitigate the uncertainty within the reserve estimates. The prior-year development is calculated as the positive or negative movement in ultimate losses on prior accident years between the current and prior-year balance sheet date, as shown in note 23. 232 Hiscox Ltd Report and Accounts 2022 Chapter 6 157 Financial summary Chapter 3 72 Governance Chapter 5 148 Shareholder information Chapter 2 20 A closer look Chapter 1 2 Performance and purpose Chapter 4 106 Remuneration Five-year summary 2022 $m 2021 $m 2020 $m 2019 $m 2018 $m Results Gross premiums written 4,424.9 4,269.2 4,0 33.1 4,030.7 3,778.3 Net premiums written 2,980.0 2,955.0 2,750.4 2,678.8 2,581.5 Net premiums earned 2,928.2 2,919.9 2,752.2 2,635.6 2,573.6 Prot/(loss) before tax 44.7 190.8 (268.5) 53.1 135.6 Prot/(loss) for the year after tax 41.7 189.5 (293.7) 48.9 117.9 Assets employed Goodwill and intangible assets 320.4 313.1 298.9 278.0 204.6 Financial assets carried at fair value 5,812.1 6,041.3 6,116.8 5,539.0 5,029.7 Cash and cash equivalents 1,350.9 1,300.7 1,57 7.2 1,115.9 1,288.8 Insurance liabilities and reinsurance assets (4,936.8) (4,960.4) (5,468.8) (4,707.6 ) (4,244.9) Other net assets (129.9) (155.4) (170.2) (35.6) (19.2) Net assets 2,416.7 2,539.3 2,353.9 2,189.7 2,259.0 Net asset value per share (¢) 701.2 739.8 689.0 768.2 798.6 Key statistics Basic earnings/(loss) per share (¢) 12.1 55.3 (91.6) 17. 2 41.6 Basic earnings/(loss) per share (p) 9.8 40.2 (71.5) 13.5 31.2 Diluted earnings/(loss) per share (¢) 12.0 54.7 (90.6) 16.9 40.8 Diluted earnings/(loss) per share (p) 9.6 39.8 (70.7) 13.3 30.6 Combined ratio (%) 90.6 93.2 114.5 106.8 94.4 Return on equity (%) 1.7 8.1 (11.8) 2.2 5.3 Dividends per share (¢) 36.0 34.5 – 13.8 41.9 Dividends per share (p) 30.3 25.3 – 11.1 32.8 Share price – high † (p) 1,106.5 1,004.0 1,431.0 1,777.0 1,711.0 Share price – low † (p) 8 27. 2 770.0 666.4 1,213.0 1,332.0 † Closing mid-market prices. The ve-year summary is unaudited. Designed by Em-Project Limited www.em-project.com Printed by Pureprint www.pureprint.com Photography by Simon Warren (cover image) Simon Warren (reportage images p2, p7, p9, p12, p14, p21, p25, p42, p44, p54, p94, p106) Simon Warren (22 Bishopsgate image p22 to p23) Tony Hay (22 Bishopsgate image p156 to p157) Suki Dhanda (editorial images p17, p18, p39, p40, p51, p52, p69, p70, p79, p80, p103, p104, p145, p146, p153, p154), Suki Dhanda (Board images p72 to p74, GEC images p76 to p77) Printed in the UK by Pureprint using vegetable inks and their Pureprint environmental printing technology. Pureprint is a CarbonNeutral ® company. Both the manufacturing mill and the printer are registered to the Environmental Management System ISO14001 and are Forest Stewardship Council ® (FSC ® ) chain-of-custody certied. Disclaimer This document contains forward-looking statements regarding plans, goals and expectations relating to the Group’s future nancial condition, performance, results, strategy or objectives, which by their very nature involve risk and uncertainty. Statements that are not historical facts are based on Hiscox’s beliefs and expectations. These include but are not limited to statements containing the words ‘may’, ‘will’, ‘should’, ‘continue’, ‘aims’, ‘estimates’, ‘projects’, ‘believes’, ‘intends’, ‘expects’, ‘plans’, ‘seeks’ and words of similar meaning. These statements are based on current plans, estimates and projections as at the time they are made and therefore undue reliance should not be placed on them. A number of factors could cause Hiscox’s actual future nancial condition, performance or other key performance indicators to differ materially from those discussed in any forward-looking statement. These factors include but are not limited to future market conditions; the policies and actions of regulatory authorities; the impact of competition, economic growth, ination, and deation; the impact and other uncertainties of future acquisitions or combinations within the insurance sector; the impact of changes in capital, solvency standards or accounting standards or relevant regulatory frameworks, and tax and other legislation and regulations in the jurisdictions in which Hiscox operates; and the impact of legal actions and disputes. These and other important factors could result in changes to assumptions used for determining Hiscox results and other key performance indicators. Hiscox therefore expressly disclaims any obligation to update any forward-looking statements contained in this document, except as required pursuant to the Bermuda Companies Act, the UK Listing Rules, the UK Disclosure Guidance and Transparency Rules or other applicable laws and regulations. 22185 03/23 Hiscox Ltd Chesney House 96 Pitts Bay Road Pembroke HM 08 Bermuda T +1 441 278 8300 E [email protected] www.hiscoxgroup.com

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