. . . HCC INSURANCE HOLDINGS, INC. AND SUBSIDIARIES STATEMENT OF RATIOS FOR THE YEARS ENDED DECEMBER 31, (DOLLARS IN THOUSANDS) ADJUSTED 2002 2001 2000 1999 (2) 1999 1998 Gross premium to surplus ratio: Gross written premium $1,163,397 $1,014,833 $ 972,154 $ 576,184 $ 500,962 Policyholders' surplus 523,807 401,393 326,249 315,474 369,401 Premium to surplus ratio (1) 222.1% 252.8% 298.0% 182.6% 135.6% (Gross premium to surplus ratio = gross written premium divided by policyholders' surplus) Net premium to surplus ratio: Net written premium $ 545,475 $ 371,409 $ 283,947 $ 150,261 $ 123,315 Policyholders' surplus 523,807 401,393 326,249 315,474 369,401 Premium to surplus ratio (1) 104.1% 92.5% 87.0% 47.6% 33.4% (Net premium to surplus ratio = net written premium divided by policyholders' surplus) Loss ratio: Incurred loss and loss adjustment expense $ 313,744 $ 266,537 $ 190,272 $ 119,093 $ 160,908 $ 95,435 Net earned premium 506,371 341,779 267,481 146,850 150,304 142,108 Loss ratio (1) 62.0% 78.0% 71.1% 81.1% 107.1% 67.2% (Loss ratio = incurred loss and loss adjustment expense divided by net earned premium) Expense ratio: Underwriting expense $ 130,578 $ 88,461 $ 76,548 $ 33,427 $ 34,220 $ 19,417 Net written premium 545,475 371,409 283,947 145,200 150,261 123,315 Expense ratio (1) 23.9% 23.8% 27.0% 23.0% 22.8% 15.7% (Expense ratio = underwriting expense divided by net written premium) Combined ratio (1) 85.9% 101.8% 98.1% 104.1% 129.9% 82.9% (Combined ratio = loss ratio plus expense ratio) (1) Calculated for our insurance companies on the basis of statutory accounting principles. (2) Excluding the effects of the provision for reinsurance in 1999 HCC INSURANCE HOLDINGS, INC. AND SUBSIDIARIES STATEMENT OF RATIOS (continued) FOR THE YEARS ENDED DECEMBER 31, (DOLLARS IN THOUSANDS) ADJUSTED 2002 2001 2000 1999 (2) 1999 1998 Loss ratio: Incurred loss and loss adjustment expense $306,491 $267,390 $198,470 $109,650 $109,650 $ 91,302 Net earned premium 505,521 342,787 267,647 141,362 141,362 143,100 Loss ratio (3) 60.6% 78.0% 74.2% 77.6% 77.6% 63.8% (Loss ratio = incurred loss and loss adjustment expense divided by net earned premium) Expense ratio: Underwriting expense $128,528 $ 88,192 $ 56,223 $ 29,661 $ 73,123 $ 30,700 Net earned premium 505,521 342,787 267,647 141,362 141,362 143,100 Expense ratio (3) 25.4% 25.7% 21.0% 21.0% 51.7% 21.5% (Expense ratio = underwriting expense divided by net earned premium) Combined ratio (3) 86.0% 103.7% 95.2% 98.6% 129.3% 85.3% (Combined ratio = loss ratio plus expense ratio) (2) Excluding the effects of the provision for reinsurance in 1999. (3) Calculated for our insurance companies on the basis of generally accepted accounting principles.