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Scor SE

Earnings Release Nov 5, 2010

1653_iss_2010-11-05_49c24b46-d7f4-401a-b096-f2b3fc28f21a.pdf

Earnings Release

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Press Release (p.1/6) 05 November 2010 N° 32 – 2010

Co For further information, please contact: Jean-Charles Simon / Géraldine Fontaine +33 (0) 1 46 98 73 17 Communications and Public Affairs Antonio Moretti +44 (0) 203 207 8562 Investor Relations Director

SCOR confirms its strong momentum in the third quarter with growth of 17% and net income up by 18% to EUR 111 million, thanks to its technical performance in Life and Non-Life reinsurance

  • The third quarter results confirm the Group's strong momentum with a net income of EUR 111 million, up 18.2% compared to the third quarter 2009 (EUR 94 million).
  • This performance is notably due to very strong technical results, with a combined Non-Life ratio of 94.9% and a Life operating margin of 7.9% in the third quarter 2010.
  • Excluding equity-indexed annuity business in the US, the reduction of which has been planned and deliberate, the Group has expanded by 16.9% in the third quarter 2010 (9.0% at constant exchange rates).
  • With these performances in the third quarter, net income for the first nine months stands at EUR 267 million, which is close to the level achieved for the same period in 2009 (EUR 278 million) despite the exceptional losses of the first quarter 2010.

In the first nine months of the year, the Group has recorded:

  • premium income of EUR 5,020 million. Excluding equity-indexed annuity business in the US, gross written premiums are up by 9.2% in the first nine months of 2010 (4.6% at constant exchange rates), to EUR 4,984 million;
  • combined ratio of 99.9% for SCOR Global P&C, down sharply since the first quarter, which was impacted by the exceptional level of natural catastrophe costs;

Press release (p.2/6)

05 November 2010

N° 32 – 2010

  • operating margin of 6.6% for SCOR Global Life;
  • net annualised return on invested assets (excluding funds held by cedants) of 3.7%;
  • annualised ROE of 8.8%;
  • shareholders' equity of EUR 4.3 billion at 30 September 2010, up 9.0% compared to 31 December 2009, i.e. EUR 23.41 book value per share;
  • operating cash flow of EUR 467 million.

Denis Kessler, Chairman and Chief Executive Officer of SCOR, comments: "SCOR has continued its sustained growth in the third quarter 2010, combining profitability and solvency. The Group has thus achieved excellent operating results over the past quarter, with a combined Non-Life reinsurance ratio of less than 95% and an operating margin of around 8% in Life reinsurance. These results show that SCOR is already fully mobilised to achieve the objectives set out in its new strategic plan, "Strong Momentum". This performance and the positive decisions made by the four rating agencies over the past few weeks bode very well for the end-of-year renewal period".

* * *

SCOR reports a robust net income of EUR 267 million in the first nine months of 2010, with book value per share increasing to EUR 23.41

Total gross written premiums for P&C and Life business reach EUR 5,020 million year-to-date, up by 2.8% compared to the first nine months of 2009 (-1.5% at constant exchange rates). Excluding equity-indexed annuity business in the US, the reduction of which has been planned and deliberate, gross written premiums reach EUR 4,984 million year-to-date, up 9.2% compared to the first nine months of 2009 (4.6% at constant exchange rates). The year-to-date growth is driven by positive developments in SCOR Global P&C (SGPC) business, as previously disclosed at the January, April and July Renewals, and by strong volume growth in the biometrics book of SCOR Global Life (SGL).

SCOR generates a net income of EUR 267 million in the first nine months of 2010, compared to EUR 278 million for the first nine months of 2009. The results for the first six months were impacted by a very high level of

Press release (p.3/6) 05 November 2010

N° 32 – 2010

natural catastrophe costs, predominantly in the first quarter, with an abnormally high concentration of major catastrophes (Chile, Haiti, Xynthia, etc.). In the third quarter 2010, SCOR's net income stands at EUR 111 million, up 18.2% compared to net income for the third quarter 2009. Over the entire period, the Group's results have benefited from the development of SGPC business throughout the year, as well as from the improved operating performance of SGL, and from greater returns on the investment portfolio under the combined effects of an active asset management policy and lower impairments.

Earnings per share (EPS) stand at EUR 1.49 in the first nine months of 2010, compared to EUR 1.55 for the same period in 2009. Annualized return on equity (ROE) reaches 8.8% in the first nine months of 2010, against 10.5% recorded for the same period in 2009. In the third quarter 2010 alone, annualised ROE reaches 11.0% compared to 10.6% in the third quarter 2009.

SCOR shareholders' equity rose by 9.0% to EUR 4,252 million at 30 September 2010, compared to EUR 3,901 million at the end of 2009. As a result, book value per share increased to EUR 23.41 at 30 September 2010, compared to EUR 21.80 at the end of 2009. During the first nine months of 2010, the Group continued to reduce its debt ratio and currently has a leverage position of 10.2%, compared to 14.6% at the end of 2009.

The positive operating cash flow linked to operational business stands at EUR 467 million at 30 September 2010, compared to EUR 656 million for the same period in 2009. This difference stems from the planned and deliberate reduction of equity-indexed annuity business in the US.

SGPC confirms its anticipated premium growth, along with the normalization of costs linked to natural events and a reduction in the attritional loss ratio, which has positively impacted its technical profitability

For the first nine months of 2010, gross written premiums for SGPC stand at EUR 2,772 million, compared to EUR 2,530 million for the same period in 2009, up 4.5% at constant exchange rates. For the third quarter 2010 alone, SGPC records a gross premium volume of more than EUR 1 billion for the first time, up 12.6% at constant exchange rates. This increase in premium volume year to date, which is in line with the forecasts presented at the January 2010 renewals, confirms SCOR's dynamism as well as its specific competitive position in the reinsurance industry.

For the first nine months of the year, the net combined ratio stands at 99.9%, compared to 97.4% a year earlier. This increase is primarily due to earthquakes in Chile and Haiti and to storm Xynthia, the cost of which remains unchanged. For the third quarter, SCOR records losses linked to natural events in line with the 6 points set out in the budget. These losses were notably marked by an earthquake in New Zealand for a pre-tax cost of EUR 25 million, and floods in Denmark at an estimated pre-tax cost of EUR 15 million. The total pre-tax cost of natural catastrophes year to date has normalised, representing 10.5 combined ratio points (20.2 points in the first quarter and 13.1 points in the first half) compared to 5.3 points a year earlier. With a decrease over 12 months of 2.0 points at 30 September 2010, the attritional loss ratio has improved in line with expectations and reflects the diversification and dynamic management of the portfolio.

For 2010, SGPC maintains its projection of a net combined ratio of less than 100% excluding exceptional future events, as well as 5-6% increase in gross written premiums at constant exchange rates, which would result in a total estimated volume of EUR 3.6 billion taking into account the relative average rise of the US Dollar over the year.

Press release (p.4/6) 05 November 2010

N° 32 – 2010

SGL posts a record operating margin of 7.9% in the third quarter 2010, bringing the operating margin to 6.6% for the first nine months compared to 5.2% for the same period in 2009

SGL gross written premiums reach EUR 2,248 million for the first nine months of 2010, down 4.5% compared to the same period in 2009 (-8.0% at constant exchange rates). This drop is exclusively due to the planned and deliberate reduction of equity-indexed annuity business in the US: excluding this business, written premiums are up by 8.7% to EUR 2,212 million in the first nine months of 2010 (4.7% at constant exchange rates).

This growth notably stems from the dynamism of the Critical Illness and Health branches, and from a sharp increase in business in certain geographical areas such as the Middle East, Central Europe, the United Kingdom and Ireland.

The very strong improvement in the operating margin, to 6.6% for the first nine months of 2010 from 5.2% for the same period in 2009, is carried by both the technical profitability of SGL's various business lines and by the strength of its financial results. In the third quarter 2010 alone, SGL's operating margin has even reached 7.9%, up by 2.5 points compared to the third quarter 2009 and beyond what is planned by the "Strong Momentum" plan.

SCOR Global Investments (SGI) maintains its "rollover" investment strategy and posts a strong return on invested assets despite the current low yield environment

As indicated in September 2010 in the "Strong Momentum" strategic plan, the Group is currently maintaining a "rollover" investment strategy for its fixed income portfolio in order to have significant financial cash flows to reinvest in the event of a sudden change in the economic and financial environment, whilst seizing market opportunities in the short term.

During the quarter, the Group has slightly reduced its cash and short-term investments position to EUR 1,129 million at 30 September 2010, which represents 5.3% of total investments compared to 6.3% in the second quarter 2010.

The active investment policy led by SGI generates net realised gains of EUR 141 million during the first nine months of 2010, allowing it to post a strong net return on invested assets (excluding funds held by cedants) of 3.7% year to date, despite a low yield environment, representing a significant improvement compared to the first nine months of 2009 (2.1%). Taking into account funds withheld by cedants, net return on investments amounts to 3.3% over the first nine months of 2010, compared to 2.1% in the same period of 2009.

Net investments, including cash, stand at EUR 21,250 million at 30 September 2010, compared to EUR 19,969 million at 31 December 2009. At 30 September 2010, the Group's investments consist of bonds (50%), funds withheld by cedants (37%), cash and short-term investments (5%), equities (4%), real estate (2%) and other alternative investments (2%). SCOR's high-quality fixed income portfolio (average rating AA) maintains a relatively short and stable duration of 3.4 years (excluding cash and short-term investments).

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Press release (p.5/6)

05 November 2010

N° 32 – 2010

Key figures (in EUR millions)

2010
9 months
2009
9 months
2010
3rd quarter
2009
3rd quarter
(unaudited) (unaudited) (unaudited) (unaudited)
Gross written premiums 5,020 4,883 1,762 1,629
Non-Life gross written premiums 2,772 2,530 1,008 831
Life gross written premiums 2,248 2,353 754 798
Operating income 334 270 151 142
Net income 267 278 111 94
Investment income 519 325 162 176
Annualised Net Return on Invested Assets 3.7% 2.1% 3.3% 4.3%
Annualised Net Return on Investments 3.3% 2.1% 3.0% 3.6%
Non-Life combined ratio 99.9% 97.4% 94.9% 97.3%
Non-Life technical ratio 93.5% 90.8% 89.3% 90.5%
Non-Life cost ratio 6.4% 6.6% 5.6% 6.8%
Life operating margin 6.6% 5.2% 7.9% 5.4%
Annualised Return on Equity (ROE) 8.8% 10.5% 11.0% 10.6%
Basic EPS (EUR) 1.49 1.55 0.62 0.52
2010
9 months
(unaudited)
2009
9 months
(unaudited)
Investments (excl. participations) 21,250 19,699
Reserves (gross) 22,537 20,756
Shareholders' equity 4,252 3,751
Book value per share (EUR) 23.41 20.84

Press release (p.6/6) 05 November 2010

N° 32 – 2010

Forward-looking statements

SCOR does not communicate "profit forecasts" in the sense of Article 2 of (EC) Regulation n°809/2004 of the European Commission. Thus, any forward-.looking statements contained in this communication should not be held as corresponding to such profit forecasts. Information in this communication may include "forward-looking statements", including but not limited to statements that are predictions of or indicate future events, trends, plans or objectives, based on certain assumptions and include any statement which does not directly relate to a historical fact or current fact. Forward-looking statements are typically identified by words or phrases such as, without limitation, "anticipate", "assume", "believe", "continue", "estimate", "expect", "foresee", "intend", "may increase" and "may fluctuate" and similar expressions or by future or conditional verbs such as, without limitations, "will", "should", "would" and "could." Undue reliance should not be placed on such statements, because, by their nature, they are subject to known and unknown risks, uncertainties and other factors, which may cause actual results, on the one hand, to differ from any results expressed or implied by the present communication, on the other hand.

Please refer to SCOR's document de référence filed with the AMF on 3 March 2010 under number D.10-00085 (the "Document de Référence"), for a description of certain important factors, risks and uncertainties that may affect the business of the SCOR Group. As a result of the extreme and unprecedented volatility and disruption of the current global financial crisis, SCOR is exposed to significant financial, capital market and other risks, including movements in interest rates, credit spreads, equity prices, and currency movements, changes in rating agency policies or practices, and the lowering or loss of financial strength or other ratings.

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