In an effort to attract corporate investors, a new Lloyd's of London company is including Bermuda's banking and insurance sectors as potential sources of capital.

Matheson Lloyd's Investment Trust plc (MLIT), a new Lloyd's corporate capital vehicle based in the UK, jointly managed by Swiss Bank Corporation and Jardine Lloyd's Advisors (JLA), is seeking 25 million in capital investment to be generated through a share offering.

Swiss Bank has already earmarked 25 million in capital to MLIT.

The new company will allow investors to participate in insurance underwriting at Lloyd's on a limited liability basis compared to the unlimited liability of traditional individual underwriters at Lloyd's.

To attract corporate investment, Lloyd's last year began offering corporate sponsorship instead of a backing by individual investors or "names''. In 1993 12 such vehicles were launched.

"Having 25 million in investment will be a beneficial selling feature,'' commented Mr.

Adrian Goodall, associate director of equity capital markets of the Swiss Bank Corporation London.

Calling the new company an "interesting'' investment vehicle, Mr. Michael Collins, manager of financial advisory services, Bank of Bermuda, said, "They waited until 12 other similar ones were formed -- sometimes its not always good to be first.'' Mr. Goodall and Mr. Mark Hewlett, managing director of Jardine Lloyd's Advisors Ltd., outlined the new company to a group of Bermuda business representatives yesterday afternoon at the Fourway's Inn.

According to Mr. Goodall, the company is anticipating a six percent return annually over the next three years.

Return on investment will be a combination of profits from MLIT corporate members underwriting activities on Lloyd's syndicates, and income earned from investment gains in the company's portfolio. JLA will be responsible for all underwriting sydnicate selection.

"The presence of Mr. Goodall and Mr. Hewlett in Bermuda to talk about the new company is a credit to Bermuda's insurance business. If Lloyd's does what it is supposed to do in future this investment could be attractive -- it is a mix traditional investment with the concept of investor as a risk partner, noted Mr. William Madeiros, general manager of Colonial Insurance Company Ltd.

Neither Mr. Collins or Mr. Madieros would divulge whether or not their respective firms will invest in the new company.

MLIT is offering up to 50,000,000 ordinary shares at 25p each with one warrant for every five shares purchased. Each warrant gives the holder the opportunity to purchase one ordinary share on the exercise date from 1997 to 1999.

The offering period is from November 14 to 23 to meet the November 30 deadline to commence business for 1995.

Jardine Insurance Brokers, 61 percent owned by Bermuda-based Jardine Matheson Group of Companies, has a 47.5 percent stake in JLA.

Swiss Bank has a 47.5 percent stake in JLA while management retains five percent of the company.

JLA was formed by Swiss Bank and JIB, the London-listed insurance broking subsidiary of Jardine Matheson Holdings Ltd.

SEEKING INVESTORS -- Mr. Mark Hewlett, managing director at Jardine Lloyd's Advisers Ltd., left, and Mr. Adrian Goodall, yesterday outlined a new Lloyd's investment company, Matheson Lloyd's Investment Trust plc, to a group of potential corporate investors. The new company already has a commitment of 25 million from the Swiss Bank Corporation and is seeking another 25 million through a share offering.