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Earnings Call: Q3 2012

Nov 9, 2012

Operator

Greetings, welcome to Markel Corporation third quarter 2012 earnings conference call. At this time, all participants are in listen only mode. A brief question and answer session will follow the formal presentation. If anyone should require operator assistance during the conference, please press star zero on your telephone keypad. As a reminder, this conference is being recorded. It is now my pleasure to turn the conference over to your speaker, Tom Gayner, President. Thank you.

Thomas S. Gayner
President and Chief Investment Officer, Markel Corporation

Thank you. Good morning, welcome to the Markel Corporation third quarter conference call. We're pleased to bring you today's report on our solid year-to-date economic returns, we look forward to your thoughtful questions about our strategy, performance, recent developments, and plans for our future. We'll also cheerfully answer your other questions. To start off, our Chief Financial Officer, Anne Waleski, will review the overall numbers from the first nine months. My co-presidents, Mike Crowley and Richie Whitt, will discuss our international and domestic insurance activity. I will cover investments and the Markel Ventures operations. We will open the floor for your questions. Before getting started with today's lineup, the rules say we need to repeat the safe harbor statement, here goes. During our call today, we may make forward-looking statements.

Additional information about factors that could cause actual results to differ materially from those projected in the forward-looking statements is described under the captions Risk Factors and Safe Harbor and Cautionary Statement in our most recent annual report on Form 10-K and quarterly report on Form 10-Q. We may also discuss certain non-GAAP financial measures in the call today. You may find a reconciliation to GAAP of these measures on our website at www.markelcorp.com in the investor information section under non-GAAP reconciliation or in our quarterly report on Form 10-Q. With that, let me turn it over to Anne.

Anne G. Waleski
CFO, Markel Corporation

Thanks, Tom, good morning, everyone. As I will discuss in more detail in just a minute, our financial results for the quarter benefited from strong investment performance, underwriting profits on our ongoing business, and increased revenue and profitability from our Markel Ventures company. Our favorable year-to-date underwriting performance was driven by fewer than anticipated catastrophe events in the first nine months of 2012. We do have exposure to losses from the storm that hit the East Coast last week. Our underwriting claims and catastrophe management teams are currently reviewing our exposures, we do not expect to have solid estimates of our losses for several more weeks. Our losses from Sandy will, however, be estimated before year-end and will be reflected in our fourth quarter results. We'll get into the financial results. I will follow the same format in discussing results as in past quarters.

I will focus my comments primarily on year-to-date results. I'll start by discussing our underwriting operations, followed by a brief discussion of our investment results, and bring the two together with a discussion of our total results. Our total year-to-date operating revenues grew 13% to $2.2 billion in 2012 from $1.9 billion in 2011. The increase is due to an 8% increase in revenue from our insurance operations and a 51% increase in revenue from our non-insurance operations, which we refer to as Markel Ventures. Moving into the underwriting results, gross written premiums for the nine months of 2012 were $1.9 billion, which is an increase of 8% compared to 2011. The increase in 2012 was due to higher gross premium volume in each of our three operating segments. Net written premiums were up 7% to the prior year at $1.7 billion. Retentions were flat in 2012 at 89%.

Earned premiums increased 8%. The increase in 2012 was due to higher earned premium volume in each of our three operating segments. Increases in gross net and earned premiums have all benefited from our recent insurance acquisitions in the specialty admitted segment. Our combined ratio was 96% for the nine months of 2012 as compared to 105% in 2011. The combined ratio for 2012 includes $41 million, or three points of expense related to our prospective adoption of the new DAC accounting standard and $9 million, or less than one point of underwriting loss from Hurricane Isaac in 2012. The 2011 combined ratio included $133 million, or nine points of underwriting losses related to the catastrophe events which occurred last year in the U.S., Australia, New Zealand, and Japan.

Setting aside the impact of the prospective adoption of the new DAC accounting standard in 2012 and the effects of catastrophes in both 2012 and 2011, the improvement in our year-to-date combined ratio was primarily due to lower current accident year loss ratios in the excess and surplus lines in London insurance market segments. Favorable development on prior years' loss reserves represented 17 points on the combined ratio in both 2012 and 2011. Included in the favorable development is $31 million of unfavorable loss reserve development on asbestos environmental exposures within our discontinued lines segment. We completed our annual review of these exposures during the third quarter. During this year's review, we reduced our estimate of the ultimate claim count while increasing our estimate of the number of claims that would be closed with an indemnity payment.

Based upon this information, prior year loss reserves for asbestos and environmental were increased. Next, I'll discuss the results of our non-insurance operations, which we call Markel Ventures. In 2012, year-to-date revenues from our non-insurance operations were $345 million compared to $229 million in 2011. Year to date, net income to shareholders from our non-insurance operations was $8.6 million in 2012 compared to $8.9 million in 2011. Revenues from our non-insurance operations increased in 2012 compared to 2011, primarily due to our acquisitions of WI Holdings Inc., Weldship in late 2011 and Havco in 2012. Next, turning to our investment results. Investment income was up 6% in 2012 to just under $208 million. Net investment income for the nine months of 2012 included a favorable change in the fair value of our credit default swap of $13.7 million, compared to an adverse change of $2.7 million in 2011.

During 2012, financial markets improved and credit spreads narrowed, which favorably impacted our credit default swap. Net realized investment gains were $25 million in both 2012 and 2011. Net realized gains for the nine months of 2012 included $4 million of write-downs for other than temporary declines in the estimated fair value of investments, compared to $15 million in 2011. Unrealized gains increased $330 million before taxes in 2012, driven primarily by increases in equity securities. Tom will go into further detail on investments in his comments. Looking at our total results for 2012, the effective tax rate was 19% in 2012 compared to an effective tax rate of 17% in 2011. The increase is primarily due to anticipating a smaller tax benefit related to tax-exempt income as a result of projecting higher pre-tax income for 2012 as opposed to 2011.

We reported net income to shareholders of $197 million compared to $92 million in 2011. Book value per share increased 12% to $395 per share at September 30, 2012, up from $352 per share at year-end. Finally, I'll make a couple of comments on cash flow and the balance sheet. Net cash provided by operating activities was approximately $240 million for the nine months ended September 30, 2012, compared to approximately $261 million for the same period of 2011. The decrease in net cash provided by operating activities was due to lower underwriting cash flows for the London insurance market segment, primarily due to increased claim settlement activity during 2012. Investments in cash at the holding company were approximately $1.1 billion at the end of September as compared to a little less than $1.2 billion at December 31, 2011.

The decrease in invested assets is primarily the result of acquisitions made during 2012. With this, I will turn it over to Mike to further discuss operations.

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

Thanks, Anne. Good morning. Third quarter results for both E&S and specialty divisions were again positive from a gross written premium perspective. As Anne said, E&S gross written premium increased 6.9% for the quarter versus 2011 and 6.3% for nine months versus 2011. The specialty division gross written premium increased 9.1% for the quarter and 14.9% for nine months compared to the same period in 2011. The growth in the specialty admitted segment was substantially due to the booking of $17 million in the quarter and $43 million year to date from the THOMCO acquisition, which was announced in January, and a 16% increase in volume for the workers' compensation line of business. To date, our retention of the THOMCO business through nine months is exceeding our expectations.

Growth from THOMCO and FirstComp was offset by reduced volume in our A&H, property and casualty, and individual risk business in the specialty division due to the decision to exit certain lines of business. The combined ratio for the E&S segment was 89% for the quarter and 91% for nine months, compared to 89% and 88%, respectively, for the same period in 2011. The combined ratio for the specialty admitted segment was 109% for the quarter and 108% for the nine months, compared to 116% and 109% for the same periods in 2011. With regards to the expense ratios, the E&S segment expense ratio was flat for the quarter and slightly better for nine months, excluding the impact of the new DAC accounting methodology and the increased profit-sharing pools.

For the specialty division, the expense ratio, excluding DAC and higher profit-sharing expenses in 2012, was slightly improved for the quarter, but flat year to date compared to 2011. Clearly, one of the highlights for the quarter was our announcement of the new Hagerty Markel relationship. We are extremely pleased that Hagerty's management chose to select Markel as its underwriting partner for the future. As all of you know, Hagerty is widely known as the broker in the collector car and boat insurance business. They are a well-managed, highly focused specialty firm that continues to grow their business. Markel looks forward to a long and profitable relationship with McKeel Hagerty and his team. Another important highlight for the specialty division was the appointment on Monday of this week of Greg Thompson as President of Markel Specialty. Greg has been in the insurance business for over 30 years.

He led THOMCO for 32 years, growing it from a small operation to a large program administrator. Markel acquired THOMCO on January 1 of 2012, and in his new role, Greg will report directly to me. I am confident that his leadership and experience will be a great boost for our specialty division. Additional highlights for the specialty division include Markel American launching a new product targeted at avid bicyclists, which offers physical damage for high-end bicycles and liability and medical payments for the rider. Markel agents new to FirstComp submitted more than 3,000 new accounts year-to-date, resulting in new premiums in excess of six figures. Also year-to-date, 611 FirstComp agents have signed producer agreements with Markel, which should contribute to our cross-selling efforts. Regarding the E&S segment, the recent creation of the chief underwriting position is producing positive results.

Jeff Lamb is proving to be a valuable link between product management and the regions in our product line leadership group. Our E&S division is working closely with our product line management on growing profitable lines of business. During the quarter, we also shifted 13 experienced underwriters to direct underwriting roles in the regions. Our goal is to get more experienced underwriting authority closer to the field and improve our response times for our agents and increase our chances for success. A number of our E&S associates attended the annual NAPSLO conference, where we held 243 meetings with various agents and brokers. Based on those meetings, we remain very encouraged about our opportunities to continue to grow our E&S business. I'd like to congratulate Scott Culler, who heads our West Region, on his appointment to the NAPSLO board.

I'm also pleased to announce that Phil Freda joined Markel as Managing Director for Public Entity Business. Phil brings more than 20 years of public entity experience to Markel, and previously managed a significant book of this business. Our goal is to significantly expand our position in this niche, which has been very profitable for Markel. Also, Mike Gaunt has been promoted to Managing Director of Casualty. Mike will continue to shoulder his responsibilities for our umbrella business. He has 25 years of experience and is well-equipped to direct this important line of business for Markel. Throughout North America and the entire company, we continue to work aggressively to reduce costs. Richie and I have asked the leaders of all of our shared services to focus on process improvement and deliver their services more efficiently.

These efforts are critical to reducing our expense ratios, and our leaders have embraced this initiative. Finally, with regards to the rate environment, rates remain stable, enabling Markel to achieve single-digit rate increases on cat property business and workers' compensation. The casualty business remains competitive, but we expect to continue to achieve modest rate increases there as well. At this point, we anticipate a similar rate environment for 2013. I'll turn the call over to Richie to talk about our international operations. Richie?

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

Thanks, Mike. Good morning, everyone. I'll start off and talk a little bit about results at Markel International for the first nine months, and then I'll cover a few things at the corporate level. During the first nine months of 2012, Markel International's gross written premiums grew 4% to $705 million. There was a little bit of FX effect on that. If you had kept a constant rate of exchange, it would've been about 6% growth. Significant areas of growth continue to be in the energy and catastrophe exposed property areas. This has been partially offset by declines in some of our professional liability lines. Pricing trends that we talked about in the first two quarters have largely continued in the third quarter. We continue to see price increases on cat exposed property in the marine energy business. However, as the year's progressed, price increases in these areas have moderated.

Our overall average price increase on renewal business for the first nine months of the year was right around 5%. Cat property increases have generally been between 10% and 20%, and energy has seen single-digit increases. All the other lines have seen relatively stable pricing. Despite price increases in these areas, in many areas, the market's still pretty competitive. As an example, while we've been able to maintain or modestly push pricing in our professional liability division, premium volume is down against prior year as a result. International's combined ratio for the nine months of 2012 was an 88. That includes two points of expenses related to the adoption of the new DAC accounting standard. Obviously, as opposed to the significant cat losses experienced in 2011, our first nine months of 2012 results include minimal catastrophe losses, with Hurricane Isaac being the largest single event at approximately $3 million.

The nine months results also benefited from $119 million of prior year favorable development across a variety of programs. I know we've said it a lot of times. I'll say it again, we always strive to establish reserves that are more likely redundant than deficient. However, the releases we've experienced in the first nine months at Markel International are more than we normally would have expected and are the result of favorable development across a number of the product lines, including the 2001 and prior reserves. Moving to the Markel level, while the first nine months of 2012, as Dan said, were benign from a catastrophe standpoint, Markel's fourth quarter will be impacted by Hurricane Sandy, which hit the Northeast U.S. last week. Our thoughts go out to all those affected, which includes many of our Markel associates.

We're currently working to assist our policyholders with their claims and recovery efforts. It's still very early in the loss adjustment and recovery phase, and we're going to have to work over the next several weeks to determine the storm's financial impact to Markel. Finally, I'd like to mention two promotions at the Markel Corporation level. Brad Kiscaden has been promoted to Executive Vice President of Markel. Brad has been with Markel for over 25 years, many of these years as our chief actuary. Brad and his team have been instrumental in implementing and safekeeping our reserving philosophy, which has been one of the cornerstones of our success over the years. Brad will be adding IT to his areas of responsibility and is going to be moving to Richmond to join our senior executive team.

Ron Herrig is going to be stepping into the role of Chief Actuary for North America. Ron has been Brad's partner for many years and played a critical role in the recent implementation of our data warehouse. I'd just like to congratulate both Brad and Ron. I inadvertently failed to mention them on last quarter's call. At this point, I'd like to turn it over to Tom. Afterwards, he'll be glad to take the questions.

Thomas S. Gayner
President and Chief Investment Officer, Markel Corporation

Thank you, Richie. In what I'm sure comes as relief to my colleagues, my comments today will be shorter than usual since I think the numbers largely speak for themselves. As Ann mentioned earlier, book value per share rose to a new record high of $395 as of September 30th. Our comprehensive income so far in 2012, $426 million, created an increase in book value per share of roughly $43 or 12% during the first nine months. I'm very happy with those results. I hope you are as well. As to some details, during the first nine months, the total return on the investment portfolio was 7.4%. Equities enjoyed a return of 15.5%. Fixed income produced a positive overall return of 4.5%. At Markel Ventures, we enjoyed a great third quarter. That brought year-to-date results closer to my expectations.

Revenues totaled approximately $345 million, EBITDA totaled roughly $41 million. This compares to revenues of $228 million a year ago and EBITDA of roughly $34 million. As always, a reconciliation of EBITDA for net income is available on the Markel Corporation website. Additionally, during the quarter, we completed the acquisition of Tromp Bakery Systems in the Netherlands, which makes equipment for pizza, pastry, pie, and bread makers. We also purchased controlling interest in Reading Bakery Systems, which makes bakery equipment for the production of crackers, pretzels, cookies, and other baked snacks. They will operate as part of our AMF Bakery Systems business, we think we will do very well with these businesses as long as the Atkins diet doesn't become popular again.

Additionally, the growth of Markel Ventures should provide our shareholders with positive returns and cash flows even when we're seeing news headlines that affect the short-term results of our insurance business. We are relentless in our drive to build the value of the Markel Corporation, Markel Ventures should continue to be a growing force to help make that happen. In the equity portfolio, our focus on high-quality securities, as well as our commitment to continuing to invest in equities, paid off. During the first nine months, we earned 15.5% compared to the S&P 500 total return of 16.4%. I never like to underperform, ever, in shorter term measurement periods, it happens all the time.

I'm comforted by the fact that we earned these returns in 2012 despite not owning one of the most popular stocks of all time, which contributed several hundred basis points to this year's S&P return. We have a long history of earning excellent investment returns without owning the stocks that most people are talking about. Over time, this approach has served to reduce risk and create outperformance during tough periods. Over the last 23 years, a longer and more meaningful timeframe, we've outperformed the S&P 500 by 150 basis points a year. Our equities have also outperformed the Barclays Aggregate Bond Index by 280 basis points a year, which demonstrates the value we add to our shareholders by sticking with the relatively unpopular idea of investing in stocks. Equities now represent roughly 62% of our total shareholders' equity, up from 55% at year-end.

We continue to steadily and regularly add to our equity investment portfolio, we expect to continue to do so. As you've heard from my colleagues, revenues are going up around here, we've got ideas for where to invest the money. In our fixed income operations, we earned a total return of 4.5%. I'll repeat what I've repeated before, be just as surprised to say it this time as the last time. Interest rates moved lower yet again during the third quarter, we over-earned the coupon from our bond portfolio. Yet again, I continue to be amazed that this is happening, we remain ever more defensively positioned for this portfolio. Duration for the overall bond portfolio is now at a new record low for us of slightly less than three years.

The perverse good news is that the opportunity cost of holding an average shorter duration bond portfolio continues to go down. Given the low rates at the front and long end of the curve, we could not stretch for yield even if we wanted to. There isn't any worthwhile yield out there to be had. As such, we have a portfolio where the difference between what one would call cash and equivalents and longer-term fixed income instruments continues to diminish. That means that for all practical purposes, we have a lot of cash and all of the options that go with it, such as deploying it at higher rates of return when we get the chance to do so. It also means we're protecting our balance sheet against a rise in interest rates even more than last quarter and last year. You might recognize the familiar sound of these comments.

I remain convinced, though, that this is a prudent way to manage the portfolio. In total, the comprehensive results of our insurance, investment, and Markel Ventures operations produced excellent results for your company so far this year. I'm excited as we continue our long-term path of building one of the world's great companies. We look forward to your questions. With that, Kathleen, if you would open the mic for questions

Operator

Thank you, sir. At this time, if you would like to ask a question, please press star 1 on your telephone keypad. A confirmation tone will indicate your line is in the question queue. You may press star 2 if you would like to remove your question from the queue. For participants using speaker equipment, it may be necessary to pick up your handset before pressing the star keys. Again, ladies and gentlemen, if you do have a question or a comment, please press star 1 on your telephone keypad at this time. Our first question is coming from Adam Klauber of William Blair. Your line is live.

Adam Klauber
Analyst, William Blair

Thanks. Good morning, everyone. Nice quarter.

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

Hey, Adam.

Adam Klauber
Analyst, William Blair

A couple different questions. You mentioned that you're discontinuing a couple lines in the E&S segment, A&H, some properties from Specialty. Roughly how big are those books of business?

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

It was in the Specialty segment.

Adam Klauber
Analyst, William Blair

Specialty, sorry. Specialty, I meant.

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

We're not exiting all. A couple of lines that we're exiting, Adam, are very small.

Adam Klauber
Analyst, William Blair

Okay.

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

They've been lines that we've had for a while. We just aren't growing them.

Also in the A&H segment, we're exiting several lines that just haven't been profitable for us. We are shrinking our A&H division because of that, I don't have the total in front of me.

Adam Klauber
Analyst, William Blair

Okay. Do you think that process will be done by the end of this year, or is that going to run into 2015?

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

Mostly so. Some of the lines we've not announced yet.

That will happen over the course of next year. Those are the smaller lines. They're really small. All of this is to improve our results and our loss ratio on the specialty business.

Adam Klauber
Analyst, William Blair

Okay. Your action year loss ratios, ex catastrophes, again, were good and lower than last year, but sequentially, they were up in the third quarter compared to the first half in both E&S and specialty admitted. I guess, why were they up a little?

Anne G. Waleski
CFO, Markel Corporation

Adam, I think that's primarily related to adjusting our profit-sharing accrual in the third quarter, which is something we do each year. We'll be looking at it again this year in the fourth quarter given the storm that just occurred. I think that's what's driving what you're seeing.

Adam Klauber
Analyst, William Blair

Okay. Makes sense. As far as FirstComp, what sort of rate increases are you getting on that book of business, and will that business be more profitable going forward, do you think?

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

Yeah. FirstComp is trending exactly the way we want it to trend. They're in the same boat. They're getting 4% or 5% rate increases. We're also, as I said in the last quarter call, changing our geographic mix there. They're on track to do exactly what we want them to do. They're moving in the right direction. The trends are good. They're not only adjusting rate where they can, but they're changing their geographic mix, and we're exiting some areas where it's not profitable to be in the comp set.

Adam Klauber
Analyst, William Blair

Okay. That was all my questions. Thank you.

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

Thanks.

Anne G. Waleski
CFO, Markel Corporation

Thanks.

Operator

Thank you. Our next question is coming from Arash Soleimani from Stifel Financial Corp. Your line is live.

Arash Soleimani
Analyst, Stifel Financial Corp

Hi, good morning.

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

Good morning.

Arash Soleimani
Analyst, Stifel Financial Corp

Just a couple of questions here. I know you talked about rates a little bit. Looking at CIAB and MarketScout recently, it looks like they ticked down. My question is that just lumpiness, or is that indicative of a trend? I just wanted to get your thoughts around that.

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

I would say it's lumpiness. If you look at the CIAB analysis and other analysis, some of them show them ticking down a little bit, but it was minor. It's lumpy.

Arash Soleimani
Analyst, Stifel Financial Corp

Okay. That's fair. I think you mentioned something about the tax rate for the first nine months, but looking at the third quarter, what was that attributable to, the pretty low tax rate there?

Anne G. Waleski
CFO, Markel Corporation

During the third quarter, we changed our estimate of how much of our foreign income would be taxed in the U.S. Basically, we caught up the benefit of the lower rate in the quarter, which ultimately changed the expected effective tax rates for the year downwards.

Arash Soleimani
Analyst, Stifel Financial Corp

Okay.

Anne G. Waleski
CFO, Markel Corporation

Okay.

Arash Soleimani
Analyst, Stifel Financial Corp

Just sort of back maybe to the, not necessarily the rate environment, but in terms of the specialty business heading back to E&S, is that continuing? Is that slowing down? Accelerating? Just wanted to get some thoughts around that.

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

In terms of what? The volume or the rate?

Arash Soleimani
Analyst, Stifel Financial Corp

Just the volume.

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

You're talking about the E&S segment, or are you talking about the specialty segment?

Arash Soleimani
Analyst, Stifel Financial Corp

I'm sorry. Let me clarify. I was talking more about the standard carriers sending business back or letting the specialty carriers handle that business more so than they have in the past.

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

Probably the only way I can answer that is that we continue to be pleased with the submission counts that we're getting. Obviously, our E&S business is growing. Based on all of the visits that we had, and I attended a lot of them myself at NAPSLO, we're very encouraged with our relationships with the wholesale brokers, and we're seeing some modest improvement there, business flowing back. It's certainly not a waterfall at this point.

Arash Soleimani
Analyst, Stifel Financial Corp

Okay. Great. Thank you so much for your time. Appreciate it.

Operator

Thank you. The next question is coming from Ron Bobman of Capital Returns.

Ron Bobman
President, Capital Returns

Hi, good morning.

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

Good morning.

Ron Bobman
President, Capital Returns

I had some Hurricane Sandy E&S questions of a general nature. I was wondering if you could talk a little bit about the prevalence in, and I guess it's hard to use the word traditional E&S, but if there is sort of a core E&S product, how prevalent flood sublimits appear in that line of business or that sub-segment. Also sort of BI, how often are there constraints or limitations of coverage with respect to BI in core E&S commercial products? Thanks for your thoughts on that subject.

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

Richie's going to jump in on this too, but a lot of it has to do with the perils, obviously, that are insured under a property policy. If there is no flood coverage for the property, there's not going to be any flood coverage for business interruption. It depends on the risk. We like some flood, not a lot of flood.

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

Our exposure is more wind.

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

I think, Ron, it's going to be all across the board. Different people are going to do different things in terms of the flood sublimits or the waiting period for the business interruptions. It's going to be all over the map, but typically, as Mike said, if there's no flood coverage for the property, there'll be no flood coverage for the BI. It'll depend if people do have flood coverage, there's usually pretty substantial deductibles on those policies. It's going to be different depending on what the property is and who the coverage is with.

Ron Bobman
President, Capital Returns

Is there anything uniform or common practice in the New York, New Jersey, Pennsylvania E&S market whereby those policies, as compared to other geographies, had more or less flood sublimiting or?

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

There's really nothing standard in the business anywhere. I think that clearly sometimes you think that if you think of the southern East Coast or you think of earthquake in California, you tend to think that that's a more exposed area.

Ron Bobman
President, Capital Returns

That's a more what area?

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

More exposed area.

Ron Bobman
President, Capital Returns

Okay.

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

There's just no standard. Clearly there's exposure in New York and New Jersey, as we unfortunately found out. Everybody knew it was there. It was just a matter of the frequency.

Ron Bobman
President, Capital Returns

Right. Is it the kind of thing where one E&S company may have had a more restrictive form or underwriting selection process?

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

I mean, certainly that could happen. Again, there's no standard.

Ron Bobman
President, Capital Returns

Yeah. Any other thoughts worth sharing on the topic of BI or flood in E&S or in the context of Sandy?

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

I think we're all just going to have to wait and see how. The situation's obviously still developing. The recovery efforts were delayed with recent storms. I think it's going to just take everybody a little while to see what the actual situation ends up being. Everybody's seen the numbers, the industry numbers that people have been attempting to predict, and I think most people feel those are going to continue to creep upwards.

I think we all just need to let the people work on recovery and let the claims come in, and we'll figure out what it looks like.

Ron Bobman
President, Capital Returns

Thanks for your thoughts. Is it safe to assume that the, call it the pressure or the appearance in personal lines with respect to windstorm sublimits basically being eviscerated. Is it safe to assume that we're not going to face that in the commercial area in any form?

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

I would say Everybody remembers in Katrina, there was obviously lots of legal action, and the departments of insurance were active in terms of helping to interpret what they thought coverage meant. I would suggest, and I would assume that it would be a similar situation, that you would see people trying to work through what the coverage is. I expect a very similar sort of situation there.

Ron Bobman
President, Capital Returns

All right. Thanks, everybody. Best of luck.

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

Thanks.

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

Thanks.

Operator

Thank you. Our next question is coming from Ray Iardella of Macquarie.

Raymond Iardella
Analyst, Macquarie

Thanks. Good morning, everyone.

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

Good morning.

Raymond Iardella
Analyst, Macquarie

Just to follow up a little bit on Hurricane Sandy, I'm not going to ask estimates or anything of that nature. Just curious in terms of business segments, do you think you'll have exposure in each one, or is the specialty admitted market not going to have any exposure? I'm assuming that the answer is no.

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

No, we'll have exposure in each of our segments.

Raymond Iardella
Analyst, Macquarie

Okay, thanks. I know Tom had mentioned the amount of cash you guys have. Just curious on, I know you've been a little bit acquisitive in the Markel Ventures side, but just curious in terms of, too, on the insurance side, how is the M&A environment looking these days?

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

Well, I would say on the insurance side, it's normal. We see things. We have things presented to us, as we've said on this call before, we may look at 10 or 15 or 20 things before we find one that we quite find attractive. Of course, then it's a matter of can we do a deal that meets our return results requirements.

Thomas S. Gayner
President and Chief Investment Officer, Markel Corporation

I just echo Mike's comments. In terms of the acquisition environment, fortunately, Markel has become a well-known acquirer of insurance and other businesses. As a consequence, we get a lot of inbound phone calls, and the good news about that is to find the one that you really want to do, it helps to look at a lot that you don't. Being part of the flow is very helpful, and we continue to see robust flow.

Raymond Iardella
Analyst, Macquarie

That's helpful. In terms of return requirements, is there any sort of benchmark that we should be thinking about when you guys look at acquisitions?

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

Well, before we would lay out a dollar of capital that we have any discretion about at all, and this would be the public equity investment portfolio, looking at an insurance company deal, looking at a non-insurance company deal. It's got to start with double-digit for us to be willing to expend capital, and that remains the case.

Raymond Iardella
Analyst, Macquarie

Okay, that's helpful. Thanks again.

Operator

Thank you. Our next question is coming from John Fox of Fenimore. Your line is live.

John Fox
Analyst, Fenimore

Yeah. Good morning, everyone.

Thomas S. Gayner
President and Chief Investment Officer, Markel Corporation

Good John.

John Fox
Analyst, Fenimore

Two questions and a comment. Did I miss it in London? If I'm reading this correct, the gross written premium was down. Did you comment on that?

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

It's down a little bit in the third quarter, John. It's up year-to-date.

John Fox
Analyst, Fenimore

Right.

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

We've been doing some acquisitions and opening offices over the last several years, so I think we've kind of gotten to a sort of steady state in London now. As I said, we've had some nice growth in the cat exposed property and the marine and energy. The other side of that is we've had a little bit of shrinkage on some of our professional liability lines because as I was saying, they're still fairly competitive there.

John Fox
Analyst, Fenimore

Okay. Yeah, I just sort of thought with kind of general lift in rates, am I being too optimistic, or the rate increases are not that great?

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

No, we're still seeing rate increases. The other thing and Mike pointed out, is we did discontinue our U.S. binding property earlier in the year. That obviously is impacting it a little bit. There's no concern there. It's sort of what we would have expected for the third quarter.

John Fox
Analyst, Fenimore

Okay. I know you guys talked year to date, I have another question on the third quarter. If I'm doing this correct with the accounting change, the expense ratio looked higher than it has been, I'm just using the $225 million.

Anne G. Waleski
CFO, Markel Corporation

Yeah, John, again, I think that's the profit-sharing accrual, the incentive comp accrual increase that we did in the third quarter.

John Fox
Analyst, Fenimore

Okay.

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

Yeah. John, this is something that's probably worth just talking about for everybody.

John Fox
Analyst, Fenimore

Okay.

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

We've had very nice prior year redundancies come through this year. We pay out our profit sharing to the underwriters as the years develop. As we have more favorable development, we increase the profit-sharing accrual. That prior year development, it's wonderful when it comes through, but it has an impact on the current year expense ratio when we have to put up the bonus accruals. We love having to do that, quite honestly.

John Fox
Analyst, Fenimore

Right. Yeah, that's terrific. Okay. The comment is for Tom Gayner. The 10-year treasury yield has declined one basis point since the end of the quarter, Tom.

Thomas S. Gayner
President and Chief Investment Officer, Markel Corporation

Well, the rate of change is slowing there.

John Fox
Analyst, Fenimore

That's why. Thank you.

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

Thank you.

Operator

Thank you. Our next question is coming from Scott Heleniak of RBC Capital Markets.

Scott Heleniak
Analyst, RBC Capital Markets

Yeah, good morning.

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

Morning, Scott.

Scott Heleniak
Analyst, RBC Capital Markets

Just wondering if you had any other details on the Hagerty acquisition you made. I'm assuming that's an MGA you convert to fees to premiums. Can you talk about what kind of size that book might be?

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

The only thing that we have said is that if you look at the AM Best Guide for 2011, Essentia was that we're acquiring a shell company there. Essentia was for the Hagerty business and their previous carrier, and they had $170 million in that entity in 2011.

Scott Heleniak
Analyst, RBC Capital Markets

Okay. How much of that do you plan to keep? I don't know if you're going to talk about that.

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

Hagerty is a growing business.

Scott Heleniak
Analyst, RBC Capital Markets

Okay. All right. Fair enough. I wanted to ask just about the pricing environment. Some of the competitors have talked about how they expect rates to increase pretty significantly next year in the Northeast just because of what we're seeing with Sandy on property. Do you see that playing out, and if so, do you think that has any kind of staying power?

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

I think we have to wait and see. As I've said in my earlier comments, obviously I can understand why somebody would say that.

Scott Heleniak
Analyst, RBC Capital Markets

Right.

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

Right now we're expecting the same kind of rate environment in 2013 that we've seen so far in 2012, and we're planning accordingly.

Scott Heleniak
Analyst, RBC Capital Markets

Okay. Just the final question I had was just on Markel Ventures. I think the target that you gave a few years ago was to eventually reach $500 million. You're kind of almost at that run rate, $500 million in revenue, and just wondering if there's a particular target where you see that going the next sort of 5-10 years or longer term.

Richard R. Whitt
President and Co-Chief Operating Officer, Markel Corporation

The real target is to lay out capital and produce double-digit returns for having done so, and to do that in a crawl, walk, run fashion. We continue to do that. You're correct, the run rate of revenue is probably north of $500 million at this point. We continue to see opportunities, and we're pleased in large part with the way the businesses are run and developing. We're also learning lessons as we go along, and we'll continue to be prudent. If I look out 5 or 10 years, I would certainly expect it to be a bigger business, but that'll come in lumps depending on our skills and the opportunities we see.

Scott Heleniak
Analyst, RBC Capital Markets

All right, thanks.

Operator

Thank you. Our next question is coming from Jay Cohen, Bank of America Merrill Lynch. Your line is live.

Jay Cohen
Analyst, Bank of America Merrill Lynch

Thank you. A couple questions. I guess, if you could break out in the international business, roughly what % of that business would be catastrophe reinsurance?

Thomas S. Gayner
President and Chief Investment Officer, Markel Corporation

Catastrophe reinsurance is probably about a $60, $70 million book of business.

Jay Cohen
Analyst, Bank of America Merrill Lynch

That's very helpful. Thank you. Secondly, obviously the Ventures earnings, it's a relatively new business that's growing. It's hard to pin down quarter to quarter from our standpoint. There does seem to be, just looking the last two or three years, some seasonality where the third quarter seems to be bigger from an earnings standpoint. Am I reading too much into this?

Thomas S. Gayner
President and Chief Investment Officer, Markel Corporation

Well, a little bit. We do have one business that is very concentrated in the third quarter, but it's small, and that's our dorm room furniture business. It's for colleges and universities. You can think about when students are out of school. That is when we scramble and put everything in place and send out our bills. The biggest chunk of earnings is indeed concentrated in the third quarter. That is a relatively small business. The other factor is just sort of the luck of the draw of the last couple of years. The capital equipment business, by definition, is a lumpy business, and we've just happened to hit on some larger orders during the third quarter. I wouldn't assign seasonality to those factors.

Jay Cohen
Analyst, Bank of America Merrill Lynch

Got it. That's helpful. Thanks, Tom.

Operator

Thank you. Our next question is coming from David West of Davenport & Company.

David West
Analyst, Davenport & Company

Good morning.

Thomas S. Gayner
President and Chief Investment Officer, Markel Corporation

Hey, David.

Operator

Good morning.

David West
Analyst, Davenport & Company

Mike, one for you first. In your comments on the casualty environment, you described it as competitive. Do we infer from that that rates are flat, or are you getting any rate increase at all?

F. Michael Crowley
President and Co-Chief Operating Officer, Markel Corporation

We're still getting modest single-digit rate increases there. It's just more competitive, I think, than maybe some of the property lines this year. We're getting rate increases there, David.

David West
Analyst, Davenport & Company

Okay. All right. Very good. Thanks for that clarification. Tom, just looking at Ventures, the EBITDA margin year-to-date, it's running about 12 versus 15 last year. I guess given your pretty conservative nature, the way you book things at Markel and account for them, as you're being acquisitive, should you expect some pressure on the EBITDA margin in Ventures?

Thomas S. Gayner
President and Chief Investment Officer, Markel Corporation

No, not really. The businesses that we look at, typically, they have to be double-digit EBITDA margins to be attractive to us. Some businesses will have higher EBITDA margins. Oftentimes, they have a little higher capital spending requirements, so you sort of net that out. I'm looking at the true cash returns. As a general rule, I want double-digit EBITDA margins, and I'd be disappointed if they go below that.

David West
Analyst, Davenport & Company

Thanks so much.

Operator

Thank you. Our next question is coming from Robert Farnam of KBW.

Robert Farnam
Analyst, KBW

Hi there, good morning. I just have one question on reinsurance. I know you're not heavy users of reinsurance at all, just curious if you can tell us what type of property CAT reinsurance coverage you have.

Thomas S. Gayner
President and Chief Investment Officer, Markel Corporation

Well, we have several pieces of reinsurance around property CAT. It's a little hard to kind of give you a thumbnail sketch of it. One of the things you can do, AM Best in their reports, they put kind of a quick and dirty profile of the reinsurance, that might be worth looking at. Basically, we have both risk insurance. For example, we have some quota share on some of our business. We have some excess of loss reinsurance that will come into play. Then we buy CAT reinsurance, which for the majority of our business attaches at about $100 million, then we will participate to some extent in the layers as it goes up. It's not as easy as telling you we've got one tower.

We have various towers, we have various types of reinsurance, both risk and CAT, that will respond.

Robert Farnam
Analyst, KBW

Okay, thanks.

Operator

Again, ladies and gentlemen, if you do have a question or a comment at this time, please press star one. I'm showing no further questions coming into queue at this time.

Thomas S. Gayner
President and Chief Investment Officer, Markel Corporation

All right. Well, with that, thank you very much for joining us. We look forward to seeing you around the neighborhood. Take care.

Operator

Thank you, ladies and gentlemen. This will conclude today's teleconference. You may disconnect your lines at this time, and thank you for your participation.