Company ESG Re Limited

ESG Re Limited (ESG) provides reinsurance, insurance products and insurance product marketing and development services to insurers and financial institutions worldwide. As of March 31, 2006, the Company operated in two business segments: ESG Reinsurance and ESG Direct. ESG Reinsurance provided medical, personal accident, credit, life, disability, and special risks reinsurance to selected insurers and reinsurers. The focus of its reinsurance segment had been reinsuring medical risks in the United States. The operations of the ESG Reinsurance segment were discontinued effective March 31, 2006. Through ESG Direct, ESG provides direct marketing services, capabilities in the development of reinsurance and insurance products, and supporting technology to financial institutions in Asia. The Company's principal executive and underwriting offices are located in Dublin, Ireland.