Remuneration report (page 2)

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Gareth Rhys Williams, Chief Executive, aged 43, is employed under a service contract dated 23 November 2001. The notice period by the Company under his contract is 12 months; notice by the employee is six months. The Company may, in the event of termination of employment, pay a sum in lieu of notice equal to 12 months’ gross basic salary together with the gross value of the other benefits that he is entitled to receive under his service contract, but excluding pension contributions and any bonus. The bonus arrangements for 2005 will be calculated on the basis that 75% relates to the achievement of operating profit targets and 25% relates to specific personal objectives. The unexpired term of Gareth Rhys Williams’ service contract, to his normal retirement date, is 17 years.

Alastair Hewgill, Finance Director, aged 50, is employed under a service contract dated 17 April 2002. The notice period by the Company under his contract is 12 months; notice by the employee is six months. The Company may, in the event of termination of employment, pay a sum in lieu of notice equal to 12 months’ gross basic salary together with the gross value of the other benefits that he is entitled to receive under his service contract, but excluding pension contributions and any bonus. The bonus arrangements for 2005 will also be calculated on the basis that 75% relates to the achievement of operating profit targets and 25% relates to specific personal objectives. The unexpired term of Alastair Hewgill’s contract, to his normal retirement date, is 10 years.

Incentive arrangements

The policy of the Remuneration Committee over the last few years has been to make annual awards under the Long Term Incentive Plan to the executive directors and the other members of the Executive Board. Such awards were based on a proportion of salary. Grants of conventional share options were also made annually to the Group’s senior management immediately below the level of the Executive Board. Participation in the Deferred Bonus Plan was open to those employees who were members of the Group’s Executive Bonus Scheme and who received a bonus.

An in-depth review of the Group’s incentive arrangements for executive directors, other members of the Executive Board and all other participants in the Group’s incentive arrangements has been carried out by Deloitte and Touche. That review has resulted in the overall package of incentives, including salary, bonus scheme and share incentive arrangements being restructured. The new arrangements, agreed by the Remuneration Committee, have resulted in a new Deferred Bonus Plan and a new Long Term Incentive Plan. Approval by shareholders of these new plans will be sought at the 2005 Annual General Meeting.

The new Deferred Bonus Plan will replace the current Deferred Bonus Plan and will be used in conjunction with bonuses arising from the Executive Bonus Scheme for 2005 and future years. The new Long Term Incentive Plan will replace the current Long Term Incentive Plan and will be used to make annual awards to the executive directors and the other members of the Executive Board, as at present, but also to the Group’s senior management immediately below the level of the Executive Board.

It is planned to make a grant of share options to the executive directors and the other members of the Executive Board every three years, starting in 2005.

Executive directors and the other members of the Executive Board will now be required to build up, over a period, a meaningful holding of shares in the Company.

There are currently no plans to make any further grants under the Premium Option Plan. This policy is reviewed at least annually and may be revised from time to time. Invitations under the Group’s Sharesave arrangements are usually made annually and these are planned to continue. Such awards and grants take into account the overall and flow limits advised by the Association of British Insurers.

The performance conditions applicable to the Group’s new Long Term Incentive Plan and to the matching element of the Deferred Bonus Plan will relate to total shareholder return against a comparator group (awards under the previous Deferred Bonus Plan were not subject to any performance targets). The performance conditions under the Group’s share option schemes will continue to relate to increases in earnings per share. The performance condition applicable to the Premium Option Plan relates to a significant increase in the Company’s share price.

The combination of awards with performance conditions using total shareholder return and grants using increases in earnings per share is considered the most appropriate way of aligning the interests of senior management with those of shareholders. There is no re-testing of performance in respect of grants or awards. Monitoring and measuring of the performance conditions take place following the end of each year when the Company’s results have been audited and again at the time of exercise of options and awards.

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Information correct at 13/04/05