Three Bermuda-connected insurance companies are named on the "dirty list" of insurers claimed to have written business in Burma in a report published by a human rights group.

The Burma Campaign UK had initially named a fourth - XL Capital Ltd. - but removed it from the list in its "Insuring Repression" report after the Bermuda-based company said it had decided to stop insuring Burmese entities before the report was published.

Ace Ltd.'s subsidiary Ace Marine, Bermuda-based insurer Catlin and Atrium Underwriting, a Lloyd's insurer owned by Bermuda-based Ariel Re, were named on the dirty list.

The report claimed that Catlin, Atrium and XL had all provided insurance services to a state-owned airline. Ace Marine, it added, offered insurance for Burma through its London office.

The Burma Campaign, whose aim is to bring democracy to a country currently under the control of a totalitarian regime, said international companies insuring Burmese interests helped to facilitate the flow of billions of dollars to the military government.

The report also included a "clean" list of companies which had stated that they do not provide insurance services to companies operating in Burma.

However, one industry source pointed out that the distinction between the "clean" and "dirty" companies did not reflect reality, as many companies provide global marine cover for shipping companies that might include shipping to Burma.

A statement issued by XL made clear that the company does not write business in Burma any more.

"The XL companies and employees comply with all relevant sanctions in the jurisdictions in which we operate," the statement read.

"Some limited insurance was written through our Lloyd's platform, XL London Market, which had already decided not to write any insurance of Burmese entities going forward.

"We are not aware of any other XL company having underwritten any Burmese company; equally XL does not have any fronting agreement in Burma and does not seek to insure Burmese companies or operations of companies in Burma."

An Ace spokesman said yesterday: "Ace abides by all US and international laws concerning trade rules and regulations."

Efforts to contact representatives of Ariel Re and Catlin yesterday were unsuccessful.

The Burma Campaign's report, released at the end of July, can be accessed at http://www.burmacampaign.org.uk/insurance.php