Art. 18 · What your balance sheet can absorb · 3 min read
Setting your own bar
Every risk decision downstream depends on one number that no analysis can produce for you: how bad a year you insist on being able to survive.
There is no objectively correct answer. A family business with no debt and patient shareholders might be comfortable saying "we should survive nineteen years out of twenty, and the twentieth would hurt." A business with bank covenants and a refinancing next year may need to survive 199 years out of 200.
Those two businesses should buy completely different insurance, hold completely different reserves, and set completely different excesses, from identical risks.
Two practical points. First, most businesses already have an implicit bar. It is just unstated, never examined, and wildly inconsistent between risks. They will insure a £40,000 van to the pound and carry a £3m liability exposure on a £1m limit.
Second, the bar interacts with time. Surviving one bad year is a different requirement from surviving two in a row, and consecutive bad years are less rare than people assume.
Use it
- Say it out loud and write it down. "We intend to be able to absorb the worst year in twenty without external help." One sentence, at board level.
- Check every cover against it. Inconsistencies will show up immediately, and they are usually the cheapest thing to fix.
- Revisit it when the balance sheet changes. New debt, a big contract or a weak trading year all move the bar, and none of them will prompt a review on their own.