UNITED STATESSECURITIES AND EXCHANGE COMMISSIONWASHINGTON, D.C. 20549

# FORM 10-Q

| [X]QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934
OR

[  ]TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934
For the Quarterly Period Ended **June 30, 2001**Commission File Number 1-7461

**ACCEPTANCE INSURANCE COMPANIES INC.**(Exact name of registrant as specified in its charter)

**Delaware**
**31-0742926**
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification Number)
**222 South 15th Street, Suite 600 North**
**Omaha, Nebraska**
**68102**
(Address of principal executive offices)
(Zip Code)
Registrant's Telephone Number, Including Area Code:(402) 344-8800

Securities Registered Pursuant to Section 12(b) of the Act:

**Title of Each Class**
**Name of Each Exchange on Which Registered**
**Common Stock $.40 Par Value**
**New York Stock Exchange, Inc.**
**Preferred Securities of AICI    Capital Trust**
**New York Stock Exchange, Inc.**
Securities Registered Pursuant to Section 12(g) of the Act:     None

Indicate by check mark whether theregistrant (1) has filed all reports required to be filed by Section 13 or 15(d) of theSecurities Exchange Act of 1934 during the preceding 12 months (or for such shorter periodthat the registrant has been required to file such reports), and (2) has been subject tosuch filing requirements for the past 90 days.

YES
X
NO
_
The number of shares of each classof the Registrant’s common stock outstanding on August 7, 2001 was:

Class of Common Stock
No. of Shares Outstanding
Common Stock, $.40 Par Value
14,427,131ACCEPTANCEINSURANCE COMPANIES INC. AND SUBSIDIARIESFORM 10-QTABLE OFCONTENTS**PART    I. FINANCIAL INFORMATION**Item 1.Financial Statements:Consolidated Balance SheetsJune 30, 2001 and December 31, 2000Consolidated Statements of OperationsThree Months and Six Months Ended June 30, 2001 and 2000Consolidated Statements of Cash FlowsSix Months Ended June 30, 2001 and 2000Notes to Interim Consolidated Financial StatementsItem 2.Management's Discussion and Analysis of Financial Condition andResults of OperationsItem 3.Quantitative and Qualitative Disclosure about Market Risk**PART    II. OTHER INFORMATION**Item 1.Legal ProceedingsItem 4. Submission of Matters to a Vote of Security HoldersItem 6.Exhibits and Reports on Form 8-KSignaturesExhibit Index**ACCEPTANCEINSURANCE COMPANIES INC. AND SUBSIDIARIES**
**NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS****SIX MONTHS ENDED JUNE 30, 2001 AND 2000****(Columnar Amounts in Thousands Except Per Share Data)**
1.     SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES***Description of    Operations*** – Acceptance Insurance Companies Inc. and subsidiaries (the    “Company”) is primarily an agricultural risk management company. The Company    concentrates on helping agricultural producers manage their risks by providing    comprehensive insurance products. The Company also writes a minimal amount of property and    casualty risks and continues to manage the run-off of discontinued and sold property and    casualty lines.
 
The Company’s    results may be influenced by factors influencing the insurance industry generally and    which are largely beyond the Company’s control. Such factors include (a)    weather-related catastrophes; (b) taxation and regulatory changes at both the federal and    state level; (c) changes in industry standards regarding rating and policy forms; (d)    significant changes in judicial attitudes towards one or more types of liability claims;    (e) the cyclical nature of pricing in the industry; and (f) changes in the rate of    inflation, interest rates and general economic conditions. The Company’s crop    insurance results are particularly subject to wide fluctuations because of weather factors    influencing crop harvests and commodity prices.
 
***Principles of    Consolidation*** – The Company’s consolidated unaudited financial    statements include the accounts of its majority-owned subsidiaries. All significant    intercompany transactions have been eliminated.
 
***Management’s    Opinion –***The accompanying consolidated financial statements reflect all    adjustments, consisting only of normal recurring adjustments except as otherwise    disclosed, which in the opinion of management are considered necessary to fairly present    the Company’s financial position as of June 30, 2001 and December 31, 2000, and the    results of operations for the three months and six months ended June 30, 2001 and 2000 and    cash flows for the six months ended June 30, 2001 and 2000.
 
***Statements of    Cash Flows*** – The Company aggregates cash and short-term investments with    maturity dates of three months or less from the date of purchase for purposes of reporting    cash flows. As of June 30, 2001 approximately $48.6 million of short-term investments had    maturity dates at acquisition of greater than three months. Restricted short-term    investments are not considered a cash equivalent.
 
***Restricted    Short-Term Investments*** – The restricted short-term investments balance is    comprised of investments deposited with a trustee for the Company’s issuance of an    outstanding letter of credit relating to reinsurance coverage on certain crop insurance    products.
***Recent Statements of Financial Accounting Standards***    - Statement of Financial Accounting Standards No. 133 (SFAS No. 133), *Accounting for    Derivative Instruments and for Hedging Activities*, requires companies to recognize    all derivatives as either assets or liabilities in the statement of financial condition    and to measure all derivatives at fair value. SFAS No. 133 requires that changes in fair    value of a derivative be recognized currently in earnings unless specific hedge accounting    criteria are met. Upon implementation of SFAS No. 133, hedging relationships may be    redesignated, and securities held to maturity may be transferred to available-for-sale or    trading. SFAS No. 137, *Accounting for Derivative Instruments and Hedging    Activities-Deferral of the Effective Date of FASB Statement No. 133*, deferred the    effective date of SFAS No. 133 to fiscal years beginning after June 15, 2000. SFAS No.    138, *Accounting for Certain Derivative Instruments and Certain Hedging Activities*    amended the accounting and reporting standards of SFAS No. 133 for certain derivative    instruments, hedging activities, and decisions made by the Derivatives Implementation    Group. The impact on the Company's financial statements related to the adoption of SFAS    No. 133, SFAS No. 137 and SFAS No. 138 is not significant.
  
In July 2001, the Financial Accounting Standards Board issued    Statement of Financial Accounting Standards No. 141 (SFAS No. 141), *Business    Combinations*, and Statement No. 142 (SFAS No. 142), *Goodwill and Other Intangible    Assets*. SFAS No. 141 requires business combinations initiated after June 30, 2001 to    be accounted for using the purchase method of accounting and specifies the criteria for    recognition of intangible assets separately from goodwill. 
 
SFAS No. 142 will    require that goodwill and intangible assets with indefinite useful lives no longer be    amortized, but instead tested for impairment at least annually. Intangible assets with a    determinable useful life will continue to be amortized over that period. The Company is    required to implement SFAS No. 142 on January 1, 2002 and has not determined the full    impact that this statement will have on its consolidated financial position or results of    operations.
 
***Codification of    Statutory Accounting Principles*** – In March 1998, the National Association of    Insurance Commissioners adopted the Codification of Statutory Accounting Principles    (Codification). The Codification, which is intended to standardize regulatory accounting    and reporting to state insurance departments, is effective January 1, 2001. However,    statutory accounting principles will continue to be established by individual state laws    and permitted practices. The Company adopted the Codification effective January 1, 2001.    The adoption of Codification increased statutory capital and surplus as of January 1, 2001    by approximately $9.6 million.
 
***Reclassifications***    – Certain prior period amounts have been reclassified to conform with current year    presentation.2.     INVESTMENTSThe amortized cost and    related estimated fair values of investments in the accompanying balance sheets are as    follows:
3.     INCOME TAXESThe Company provides    for income taxes on its statements of operations pursuant to Statement of Financial    Accounting Standards No. 109 (SFAS No. 109), *Accounting for Income Taxes*. The    primary components of the Company’s deferred tax assets and liabilities and the    related valuation allowance as of June 30, 2001 and December 31, 2000, respectively,    follow:Income taxes computed    by applying statutory rates to income before income taxes are reconciled to the provision    for income taxes set forth in the consolidated financial statements for the six months    ended June 30, 2001 and 2000, as follows:4.     INSURANCE PREMIUMS AND CLAIMSInsurance premiums    written and earned by the Company’s insurance subsidiaries for the three months and    six months ended June 30, 2001 and 2000 are as follows:Insurance losses and    loss adjustment expenses have been reduced by recoveries recognized under reinsurance    contracts of $193.5 million and $65.1 million for the three months ended June 30,    2001 and 2000, respectively. Insurance losses and loss adjustment expenses have been    reduced by recoveries recognized under reinsurance contracts of $234.1 million and $152.0    million for the six months ended June 30, 2001 and 2000, respectively.5.     BANK BORROWINGSAs of June 30, 2001,    the Company has a Security and Letter Loan Agreement for $33.1 million. The entire    facility was reserved for an outstanding letter of credit and, accordingly, no borrowings    were permitted under such facility.
**6.     COMPANY-OBLIGATED MANDATORILY REDEEMABLEPREFERRED SECURITIES OF AICI CAPITAL TRUST, HOLDING        SOLELY JUNIOR SUBORDINATED DEBENTURES OFTHE COMPANY**
In August 1997, AICI    Capital Trust, a Delaware business trust organized by the Company (the “Issuer    Trust”) issued 3.795 million shares or $94.875 million aggregate liquidation amount    of its 9% Preferred Securities (liquidation amount $25 per Preferred Security). The    Company owns all of the common securities (the “Common Securities”) of the    Issuer Trust. The Preferred Securities represent preferred undivided beneficial interests    in the Issuer Trust’s assets. The assets of the Issuer Trust consist solely of the    Company’s 9% Junior Subordinated Debentures due in 2027, which were issued in August    1997 in an amount equal to the total of the Preferred Securities and the Common    Securities.
 
Distributions on the    Preferred Securities and Junior Subordinated Debentures are cumulative, accrue from the    date of issuance and are payable quarterly in arrears. The Junior Subordinated Debentures    are subordinate and junior in right of payment to all senior indebtedness of the Company    and are subject to certain events of default and can be called at par value after    September 30, 2002, all as described in the Junior Debenture Indenture. At June 30, 2001    the Company had Preferred Securities of $94.875 million outstanding at a weighted average    interest cost of 9.1%. During the three and six months ended June 30, 2001 the Company    paid $4.3 million of interest on the Preferred Securities. During the three and six months    ended June 30, 2000 the Company paid $2.1 million and $4.3 million, respectively, of    interest on the Preferred Securities.7.     NET LOSS PER SHAREThe net loss per share    for both basic and diluted for the three months and six months ended June 30, 2001 and    2000 are as follows:Contingent stock and stock options were not included in the above    calculations due to their antidilutive nature.8.     OTHER COMPREHENSIVE INCOMEEffective January 1, 1998, the Company adopted SFAS No. 130, *Reporting    Comprehensive Income*. Other comprehensive income (loss) determined in accordance with    SFAS No. 130 for the three months and six months ended June 30 are as follows: 9.     BUSINESS SEGMENTSThe Company is engaged    in the crop and specialty property and casualty insurance business. The principal lines of    the Crop Insurance segment are MPCI, supplemental coverages and named peril insurance. The    Property and Casualty Insurance segment primarily consists of commercial property,    commercial casualty, inland marine and workers’ compensation.
 
The accounting    policies of the segments are the same as those described in the summary of significant    accounting policies (see Note 1 in the financial statements included in the Company's 2000    Form 10-K). Management evaluates the performance of and allocates its resources to its    operating segments based on underwriting earnings (loss). Management does not utilize    assets as a significant measurement tool for evaluating segments.
 
The Company's results are significantly impacted by its crop    business, particularly its MPCI line.  Estimated results from MPCI and related    products are not generally recorded until after crops are harvested and final market    prices are established.  Due to the nature of several of the CRC products whereby    results are based on the market prices of various commodities in the fourth quarter, as    well as yields, and the significance of CRC as a percentage of MPCI, the Company records    its initial estimate of profit or loss for MPCI and related products in the fourth    quarter.
 
Segment insurance    premiums earned and segment underwriting earnings (loss) for the three months and six    months ended June 30, are as follows:10.     SALE OF SUBSIDIARIES AND PROPERTY AND CASUALTY BUSINESSIn April 2000, the    Company signed a definitive agreement to sell Redland Insurance Company    (“Redland”) to Clarendon National Insurance Company (“Clarendon”).    This sale closed effective as of July 1, 2000. The transaction included the appointment of    other Company subsidiaries as a producer and administrator for the business the Company    writes through Redland. The Company also reinsures certain portions of the business    written by Redland. The sale was a cash transaction of approximately $10.9 million based    upon the market value of Redland after the divestiture of various assets, including the    Redland subsidiaries, to a wholly-owned subsidiary of Acceptance Insurance Companies Inc.    At June 30, 2001, approximately $88.0 million of fixed maturities available-for-sale and    $7.1 million of short-term investments were pledged to Clarendon to secure the    Company’s obligations under reinsurance agreements. The Company is obligated for any    of Redland’s uncollectible amounts from reinsurers and agents for the business under    these reinsurance agreements.
 
In March 2001, the    Company announced that it had sold a significant portion of its property and casualty    business to Insurance Corporation of Hannover (“ICH”). The terms of the    agreement included the sale of selected lines of business, a reinsurance treaty whereby    the unearned premium and any additional premiums for these selected lines would be    reinsured by ICH, and the transfer of certain employees to ICH. Additionally, the    Company’s right to repurchase Redland under the agreement between the Company and    Clarendon, an affiliate of ICH, was waived.
 
In May 2001 the    Company agreed to sell two wholly-owned insurance companies to McM Corporation, a Raleigh,    North Carolina based insurance holding company (“McM”). The two companies,    Acceptance Indemnity Insurance Company (“AIIC”) and Acceptance Casualty    Insurance Company (“ACIC”), underwrote only property and casualty insurance.    This sale closed effective as of July 1, 2001. The sale was a cash transaction of    approximately $20.4 million and will result in a realized gain in the third quarter of    2001 of approximately $375,000.****The Company also reinsures certain portions of the    business written by AIIC and ACIC. At closing, approximately $10.5 million of fixed    maturities available-for-sale were pledged to McM to secure the Company’s net    obligations under the reinsurance agreements.
 
In addition, effective    as of May 1, 2001, McM purchased a selected portfolio of the Company’s property and    casualty insurance programs. Also effective May 1, 2001, the Company sold its Farm and    Ranch and Flood insurance programs to American Reliable Insurance Company of Scottsdale,    Arizona. The terms of these agreements included the sale of these selected lines of    business, a reinsurance treaty whereby the unearned premium and any additional premiums    for these selected lines would be reinsured by the buyers, and the transfer of certain    employees to the buyers.
 
As of May 1, 2001 the    Company engaged Berkley Risk Administrators Company (“BRAC”) to manage the    adjustment and completion of all remaining property and casualty claims. BRAC has employed    certain persons previously employed by the Company.11.     ACQUISITION OF IGF CROP INSURANCE ASSETSOn June 6, 2001 the Company completed the acquisition of    substantially all crop insurance assets and the assumption of certain crop insurance and    reinsurance liabilities of Symons International Group, Inc. and affiliates including IGF    Insurance Company (collectively referred to as "IGF").  The Company paid    approximately $27.4 million at closing and agreed to make deferred payments of up to an    additional $9.0 million, which included amounts for non-competition agreements,    prospective reinsurance agreements, and property and equipment.  Additionally, the    Company will reimburse IGF for certain costs related to the 2001 crop season.  The    Company funded the acquisition with internally generated resources, including proceeds    from the sale of certain property and casualty assets.  During 2000, IGF's gross crop    insurance premiums, including MPCI subsidies, totaled approximately $241 million and the    Company's gross crop insurance premiums for the same period totaled approximately $435    million.  Pro forma results for net loss and net loss per share would not be    materially different than reported as the Company records its initial estimate of the MPCI    profit or loss in the fourth quarter (See Note 9).
 
The acquisition was accounted for by the purchase method of    accounting and, accordingly, the statements of consolidated income include the acquired    crop results beginning June 6, 2001.  The assets acquired and liabilities assumed    were recorded at estimated fair values as determined by the Company's management based on    information currently available and on current assumptions as to future operations.      The Company's preliminary purchase price allocation included $19.7 million of goodwill and    $10.2 million of intangible assets.  The allocation of the purchase price is subject    to revision based upon final determination of fair values.
 
Goodwill is being amortized over 15 years.  However, upon    adoption of SFAS No. 142 on January 1, 2002 the Company anticipates that the goodwill will    no longer be amortized.  In accordance with SFAS No. 142 the goodwill will be tested    for impairment at least annually.
PART I.ITEM 2.

**ACCEPTANCE INSURANCE COMPANIES INC. AND SUBSIDIARIES****MANAGEMENT'S DISCUSSION AND ANALYSIS****OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS**
The following    discussion and analysis of financial condition and results of operations of the Company    and its consolidated subsidiaries should be read in conjunction with the Company’s    Interim Consolidated Financial Statements and the notes thereto included elsewhere herein.
**Forward-Looking Information**
Except for the    historical information contained in this Quarterly Report on Form 10-Q, matters discussed    herein may constitute forward-looking information, within the meaning of the Private    Securities Litigation Reform Act of 1995. Such forward-looking information reflects the    Company’s current best estimates regarding future operations, but, since these are    only estimates, actual results may differ materially from such estimates.
 
A variety of events,    most of which are outside the Company’s control, cannot be accurately predicted and    may materially impact estimates of future operations. Important among such factors are    weather conditions, natural disasters, changes in commodity prices, changes in state and    federal regulations, price competition impacting premium levels, changes in tax laws,    financial market performance, changes in court decisions effecting coverages and general    economic conditions.
 
The Company’s    results are significantly impacted by its crop business, particularly its MPCI line.    Initial estimated results from the crop lines are not generally recorded until the fourth    quarter of the year, after crops are harvested and final market prices are established.    Crop segment results are particularly dependent on events beyond the Company’s    control, notably weather conditions during the crop growing seasons in the states where    the Company writes a substantial amount of its crop insurance, the market price of grains    on various commodity exchanges and overall worldwide supply and demand, the continuing    globalization of the crop industry and its effect on the export of crops to other    countries and the volatility of crop prices resulting from domestic and foreign policy    decisions. Additionally, federal regulations governing aspects of crop insurance are    frequently modified, and any such changes may impact crop insurance results.
 
Forward-looking    information set forth herein does not take into account any impact from any adverse    weather conditions during the 2001 crop season, or the various other factors noted above    which may affect crop and noncrop operation results.
**General**
The principal lines of    the Company’s crop insurance segment are Multi-Peril Crop Insurance (MPCI),    supplemental coverages, and named peril insurance. MPCI is a federally subsidized risk    management program designed to encourage farmers to manage their risk through the purchase    of insurance policies. MPCI provides farmers with yield coverage for crop damage from    substantially all natural perils. CRC is an extension of the MPCI program which provides    farmers with protection from revenue loss caused by changes in crop prices, low yields or    both. As used herein, the term MPCI includes CRC, unless the context indicates otherwise.
 
The accounting    treatment for MPCI is different than the more traditional property and casualty insurance    lines. For income statement purposes, gross premiums written consist of the aggregate    amount of MPCI premiums paid by farmers, and does not include any related federal premium    subsidies. The Company’s profit or loss from its MPCI business is determined after    the crop season ends on the basis of a profit sharing formula established by law and the    RMA. For income statement purposes, any such profit share earned by the Company, net of    the cost of third party reinsurance, is shown as net premiums written, which equals net    premiums earned for MPCI business; whereas, any share of losses payable by the Company is    charged to losses and loss adjustment expenses. Due to various factors, including timing    and severity of losses from storms and other natural perils and crop production cycles,    the profit or loss on MPCI premiums was primarily recognized in the second half of the    calendar year for 1999 and prior years. Due to the nature of the CRC product whereby    results are influenced by changes in the market prices of various commodities in the    fourth quarter and the increasing significance of CRC as a percentage of MPCI, the Company    recorded its initial estimate of the profit or loss for the 2000 crop results in the    fourth quarter of 2000. The Company relies on loss information from the field to determine    (utilizing a formula established by the RMA) the level of losses that should be considered    in estimating the profit or loss during this period.
 
Certain    characteristics of the Company’s crop business may affect comparisons, including: (i)    the seasonal nature of the business whereby profits or losses are generally recognized    predominately in the fourth quarter of the year; (ii) the nature of crop business whereby    losses are known within a one year period; and (iii) the limited amount of investment    income associated with crop business. In addition, cash flows from such business differ    from cash flows from certain more traditional lines. See “Liquidity and Capital    Resources” below. With the Company’s increased emphasis on the crop segment, the    seasonal and short term nature of the Company’s crop business, as well as the impact    on the crop business of weather and other natural perils, may produce more volatility in    the Company’s operating results on a quarter to quarter or year to year basis than    has historically been the case.
 
In its property and    casualty segment, the Company sold its nonstandard automobile business including Phoenix    Indemnity in 1999, transferred its general agency business produced by its Scottsdale    office and its transportation business to other carriers in 2000, and in 2001 sold a    majority of its remaining property and casualty business. In its crop segment, the Company    completed the acquisition of substantially all crop insurance assets and the assumption of    certain crop insurance and reinsurance liabilities of Symons International Group, Inc. and    affiliates including IGF Insurance Company (collectively referred to as "IGF") on    June 6, 2001.  See “Acquisition of IGF Crop Insurance Assets” below. These    transactions are part of the Company’s strategy.
**Results of Operations**

*Three Months and Six Months Ended June 30, 2001Compared to Three Months and Six Months Ended June 30, 2000*
The Company had a net    loss of approximately $900,000, or $0.06 per share, for the three months ended June 30,    2001 as compared with a net loss of approximately $500,000, or $0.04 per share, for the    three months ended June 30, 2000. During the six months ended June 30, 2001 the Company    had a net loss of approximately $4.7 million, or $0.33 per share, as compared with a net    loss of approximately $2.4 million, or $0.17 per share, for the same period in 2000. The    increase in the net loss was primarily attributable to a decrease in net investment income    and net realized capital gains.
 
The crop segment    underwriting loss was approximately $169,000 and $1.0 million for the three months and six    months ended June 30, 2001, respectively.  During the three months ended June 30,    2000 the crop segment underwriting income was approximately $134,000 and for the six    months ended June 30, 2000 the crop segment underwriting loss was approximately $2.0    million.
 
The underwriting loss for the three months and six months ended    June 30, 2001 included adjustments of approximately $500,000 and $1.1 million,    respectively, related to 2000 crop year results.  These adjustments included a    decrease in the estimated 2000 year MPCI profit share that was partially offset by lower    operating costs primarily comprised of a decrease in related reinsurance costs and agency    contingent commissions.
 
The Company's crop segment results for the six months ended June    30, 2000 included charges of $4.0 million related to the settlement of the class action    suit by rice producers.  Additionally, the three and six months ended June 30, 2000    results include approximately $2.0 million and $6.9 million, respectively, in underwriting    charges related to loss development resulting from higher than expected payments on the    settlement of CRCPlus losses.  This was partially offset by $2.6 million and $9.3    million in underwriting profits recognized in the three and six months ended June 30,    2000, respectively, primarily related to an increase in the estimated 1999 MPCI profit    share.
 
The Company recorded    several adjustments in the property and casualty insurance segment that were the primary    cause of the underwriting loss in the first six months of 2001. These included severance    costs of approximately $1.3 million associated with the run-off of the property and    casualty lines of business. Ceded reinsurance premium for certain property insurance lines    were below minimum levels established in reinsurance contracts, requiring the Company to    recognize a contractually established minimum premium resulting in additional reinsurance    costs of approximately $1.4 million. The third principal cause effecting the 2001 results    was prior year adverse loss development of approximately $800,000 and abnormally high    current accident year loss ratios in certain sold property and casualty programs.
 
During the past three    years, the Company discontinued a majority of the property and casualty insurance    business. In March 2001, the Company sold a significant portion of its property and    casualty business to Insurance Corporation of Hannover and in May 2001, the Company sold    several of the remaining lines of business to McM Corporation and to American Reliable    Insurance Company (See “Sale of Subsidiaries and Property and Casualty Business”    below). During the six months ended June 30, 2001 the Company had net written premium of    $7.3 million related to remaining programs not previously sold or discontinued. The    Company continues to explore options to reduce the remaining property and casualty    business.
**Liquidity and Capital Resources**
The Company has    included a discussion of the liquidity and capital resources requirement of the Company    and the Company’s insurance subsidiaries.
**The Company - Parent Only**
As an insurance    company, the Company’s assets consist primarily of the capital stock of its    subsidiaries, a surplus note issued by one of its insurance company subsidiaries and    investments held at the holding company level. The Company’s primary sources of    liquidity are receipts from interest payments on a surplus note, payments from the profit    sharing agreement with American Agrisurance, the Company’s wholly owned subsidiary    which operates as the general agent for the Company’s crop insurance programs, tax    sharing payments from its subsidiaries, investment income from, and proceeds from the sale    of, holding company investments, and dividends and other distributions from subsidiaries    of the Company. The Company’s liquidity needs are primarily to service debt, pay    operating expenses and taxes and make investments in subsidiaries.
 
At June 30, 2001 the    Company has $16.0 million in cash, short-term investments and fixed maturity securities.    Additionally, the Company has $33.1 million of restricted short-term investments. The    restricted short-term investments is comprised of investments deposited with a trustee for    the Company’s issuance of an outstanding letter of credit relating to reinsurance    coverage on certain crop insurance products. These funds will become available to the    Company over the next six years. The Company also holds a surplus note for $20 million    issued by Acceptance Insurance Company, bearing interest at the rate of 9% per annum    payable quarterly. Although repayment of all or part of the principal of the surplus note    requires prior insurance department approval, no prior approval of interest payment is    currently required.
 
Under the American    Agrisurance profit sharing agreement, American Agrisurance receives up to 50% of the crop    insurance profit after certain expenses and a margin retained by the Insurance Companies    based upon a formula established by the Company and approved by the Nebraska Department of    Insurance. If the calculated profit share is negative, such negative amounts are carried    forward and offset future profit sharing payments. These amounts are distributed from time    to time in the form of a dividend to the Company.
 
Dividends from the    Insurance Companies are regulated by the regulatory authorities of the states in which    each subsidiary is domiciled. The laws of such states generally restrict dividends from    insurance companies to parent companies to certain statutorily approved limits. In 2001,    the statutory limitation on dividends from the Insurance Companies to the Company without    further insurance departmental approval is approximately $5.7 million.
 
The Company is    currently a party to a tax sharing agreement with its subsidiaries, under which such    subsidiaries pay the Company amounts in general equal to the federal income tax that would    be payable by such subsidiaries on a stand-alone basis.
 
In 1997, AICI Capital    Trust, a Delaware business trust organized by the Company (the “Issuer Trust”)    issued 3.795 million shares or $94.875 million aggregate liquidation amount of its 9%    Preferred Securities (liquidation amount $25 per Preferred Security). The Company owns all    of the common securities (the “Common Securities”) of the Issuer Trust. The    Preferred Securities represent preferred undivided beneficial interests in the Issuer    Trust’s assets. The assets of the Issuer Trust consist solely of the Company’s    9% Junior Subordinated Debentures due 2027 which were issued in 1997 in an amount equal to    the Preferred Securities and the Common Securities. Distributions on the Preferred    Securities and Junior Subordinated Debentures are cumulative, accrue from the date of    issuance and are payable quarterly in arrears. The Junior Subordinated Debentures are    subordinate and junior in right of payment to all senior indebtedness of the Company and    are subject to certain events of default and redemptive provisions, all described in the    Junior Debenture Indenture. At June 30, 2001, the Company had $94.875 million outstanding    at a weighted average interest cost of 9.1%. During the three and six months ended June    30, 2001 the Company paid $4.3 million of interest on the Preferred Securities. During the    three and six months ended June 30, 2000 the Company paid $2.1 million and $4.3 million,    respectively, of interest on the Preferred Securities.
 
As of June 30, 2001,    the Company has a Security and Letter Loan Agreement for $33.1 million. The entire    facility was reserved for an outstanding letter of credit and, accordingly, no borrowings    were permitted under such facility.
 
During the second    quarter of 2001 and in connection with the planned sale of Acceptance Casualty Insurance    Company (“ACIC”) the Company’s $20 million surplus note with ACIC was    forgiven and ACIC issued a dividend to the Company of approximately $9.1 million. At    closing in the third quarter of 2001 the Company received $10.2 million in cash from the    sale of ACIC. (See “Sale of Subsidiaries and Property and Casualty Business”    below). These proceeds were used in the acquisition of IGF crop insurance assets (See    “Acquisition of IGF Crop Insurance Assets” below).
 
The Company believes    it has the cash and short-term investments available to meet its short-term capital needs.    The Company, however, continually reviews its capital needs and the surplus needs of the    Insurance Companies and from time to time may seek additional funding which may include,    among other things, an account receivable financing at the Insurance Companies level,    arranging a new bank line of credit, or a placement of equity or debt securities.
**Insurance Companies**
The principal    liquidity needs of the Insurance Companies are to fund losses and loss adjustment expense    payments and to pay underwriting expenses, including commissions and other expenses. The    available sources to fund these requirements are net premiums received and, to a lesser    extent, cash flows from the Company’s investment activities, which together have been    adequate to meet such requirements on a timely basis. The Company monitors the cash flows    of the Insurance Companies and attempts to maintain sufficient cash to meet current    operating expenses, and to structure its investment portfolio at a duration which    approximates the estimated cash requirements for the payments of loss and loss adjustment    expenses.
 
The Company’s    portfolio is primarily comprised of fixed maturities, short-term investments and    restricted short-term investments that constituted approximately 69%, 16% and 11%,    respectively, of the Company’s investments at June 30, 2001. The composition of the    fixed maturities changed during 2001 as most of the municipal securities and    mortgage-backed securities were liquidated and proceeds invested primarily in U.S.    Treasury securities. The effective duration of the portfolio, including preferred stocks,    is approximately 2.4 years as of June 30, 2001.
 
Cash flows from the    Company’s crop business differs in certain respects from cash flows associated with    more traditional property and casualty lines. MPCI premiums are not received from farmers    until the covered crops are harvested, and when received are remitted within approximately    30 days of receipt by the Company in full to the government. Covered losses are paid by    the Company during the growing season as incurred, with such expenditures reimbursed by    the government within three business days. Policy acquisition and administration expenses    are paid by the Company as incurred during the year. The Company periodically throughout    the year receives a payment in reimbursement of its policy acquisition and administration    expenses.
 
The Company’s    profit or loss from its MPCI business is determined after the crop season ends on the    basis of a profit sharing formula established by law and the RMA. The Company receives a    profit share in cash, with 60% of the amount in excess of 17.5% of its MPCI Retention (as    defined in the profit sharing agreement) in any year carried forward to future years, or    it must pay its share of losses. The Company received $46.3 million in net payments under    the MPCI program during the six months ended June 30, 2001 and $62.0 million for the same    period in 2000.
**Changes in Financial Condition**
The Company’s    stockholders’ equity decreased by approximately $2.5 million from December 31, 2000    to June 30, 2001. The principal components of this decrease was a net loss of $4.7 million    for the six months ended June 30, 2001 partially offset by a decrease in the unrealized    loss on available-for-sale securities, net of tax, from $4.4 million at December 31, 2000    to $2.5 million at June 30, 2001.
**Consolidated Cash Flows**
Cash used by operating    activities was $13.1 million for the six months ended June 30, 2001 as compared to cash    used of $28.5 million for the six months ended June 30, 2000. The Company received net    payments under the MPCI program of $46.3 million and $62.0 million for the six months    ended June 30, 2001 and 2000, respectively. Offsetting these are negative cash flows from    the property and casualty segment related to the run-off of operations. The Company    expects negative cash flow from its property and casualty segment as the operations    continues to run-off and as losses and loss adjustment expense reserves are settled. The    Company has positioned its portfolio to be able to meet these liquidity needs.
**Inflation**
The Company does not    believe that inflation has had a material impact on its financial condition or the results    of operations.
**Sale of Subsidiaries and Property and Casualty Business**
In April 2000, the    Company signed a definitive agreement to sell Redland Insurance Company    (“Redland”) to Clarendon National Insurance Company (“Clarendon”).    This sale closed effective as of July 1, 2000. The transaction included the appointment of    other Company subsidiaries as a producer and administrator for the business the Company    writes through Redland. The Company also reinsures certain portions of the business    written by Redland. The sale was a cash transaction of approximately $10.9 million based    upon the market value of Redland after the divestiture of various assets, including the    Redland subsidiaries, to a wholly-owned subsidiary of Acceptance Insurance Companies Inc.    At June 30, 2001, approximately $88.0 million of fixed maturities available-for-sale and    $7.1 million of short-term investments were pledged to Clarendon to secure the    Company’s obligations under reinsurance agreements. The Company is obligated for any    of Redland’s uncollectible amounts from reinsurers and agents for the business under    these reinsurance agreements.
 
In March 2001, the    Company announced that it had sold a significant portion of its property and casualty    business to Insurance Corporation of Hannover (“ICH”). The terms of the    agreement included the sale of selected lines of business, a reinsurance treaty whereby    the unearned premium and any additional premiums for these selected lines would be    reinsured by ICH, and the transfer of certain employees to ICH. Additionally, the    Company’s right to repurchase Redland under the agreement between the Company and    Clarendon, an affiliate of ICH, was waived.
 
In May 2001 the    Company agreed to sell two wholly-owned insurance companies to McM Corporation, a Raleigh,    North Carolina based insurance holding company (“McM”). The two companies,    Acceptance Indemnity Insurance Company (“AIIC”) and Acceptance Casualty    Insurance Company (“ACIC”), underwrote only property and casualty insurance.    This sale closed effective as of July 1, 2001. The sale was a cash transaction of    approximately $20.4 million and will result in a realized gain in the third quarter of    2001 of approximately $375,000.****The Company also reinsures certain portions of the    business written by AIIC and ACIC. At closing, approximately $10.5 million of fixed    maturities available-for-sale were pledged to McM to secure the Company’s net    obligations under the reinsurance agreements.
 
In addition, effective    as of May 1, 2001, McM purchased a selected portfolio of the Company’s property and    casualty insurance programs. Also effective May 1, 2001, the Company sold its Farm and    Ranch and Flood insurance programs to American Reliable Insurance Company of Scottsdale,    Arizona. The terms of these agreements included the sale of these selected lines of    business, a reinsurance treaty whereby the unearned premium and any additional premiums    for these selected lines would be reinsured by the buyers, and the transfer of certain    employees to the buyers.
 
As of May 1, 2001 the    Company engaged Berkley Risk Administrators Company (“BRAC”) to manage the    adjustment and completion of all remaining property and casualty claims. BRAC has employed    certain persons previously employed by the Company.
**Acquisition of IGF Crop Insurance Assets**
On June 6, 2001 the Company completed the acquisition of    substantially all crop insurance assets and the assumption of certain crop insurance and    reinsurance liabilities of Symons International Group, Inc. and affiliates including IGF    Insurance Company (collectively referred to as "IGF").  The Company paid    approximately $27.4 million at closing and agreed to make deferred payments of up to an    additional $9.0 million, which included amounts for non-competition agreements,    prospective reinsurance agreements, and property and equipment.  Additionally, the    Company will reimburse IGF for certain costs related to the 2001 crop season.  The    Company funded the acquisition with internally generated resources, including proceeds    from the sale of certain property and casualty assets.  During 2000, IGF's gross crop    insurance premiums, including MPCI subsidies, totaled approximately $241 million and the    Company's gross crop insurance premiums for the same period totaled approximately $435    million.  Pro forma results for net loss and net loss per share would not be    materially different than reported as the Company records its initial estimate of the MPCI    profit or loss in the fourth quarter (See "General" above).
 
The acquisition was accounted for by the purchase method of    accounting and, accordingly, the statements of consolidated income include the acquired    crop results beginning June 6, 2001.  The assets acquired and liabilities assumed    were recorded at estimated fair values as determined by the Company's management based on    information currently available and on current assumptions as to future operations.      The Company's preliminary purchase price allocation included $19.7 million of goodwill and    $10.2 million of intangible assets.  The allocation of the purchase price is subject    to revision based upon final determination of fair values.
 
Goodwill is being amortized over 15 years.  However, upon    adoption of SFAS No. 142 on January 1, 2002 the Company anticipates that the goodwill will    no longer be amortized.  In accordance with SFAS No. 142 the goodwill will be tested    for impairment at least annually.
 
The Company was served in July 2001 with a complaint naming it as    one of the defendants in a suit related to this transaction.  See "Part II Other    Information - Item 1. Legal Proceedings."
**Recent Statement of Financial Accounting Standards**
Statements of Financial Accounting Standards No. 133 (SFAS No.    133), "Accounting for Derivative Instruments and for Hedging Activities,"    requires companies to recognize all derivatives as either assets or liabilities in the    statement of financial condition and to measure all derivatives at fair value. SFAS No.    133 requires that changes in fair value of a derivative be recognized currently in    earnings unless specific hedge accounting criteria are met. Upon implementation of SFAS    No. 133, hedging relationships may be redesignated, and securities held to maturity may be    transferred to available-for-sale or trading. SFAS No. 137, "Accounting for    Derivative Instruments and Hedging Activities-Deferral of the Effective Date of FASB    Statement No. 133," deferred the effective date of SFAS No. 133 to fiscal years    beginning after June 15, 2000. SFAS No. 138, "Accounting for Certain Derivative    Instruments and Certain Hedging Activities" amended the accounting and reporting    standards of SFAS No. 133 for certain derivative instruments, hedging activities and    decisions made by the Derivatives Implementation Group. The impact on the Company's    financial statements related to the adoption of SFAS No. 133, SFAS No. 137 and SFAS No.    138 is not significant.
 
In July 2001, the Financial Accounting Standards Board issued    Statement of Financial Accounting Standards No. 141 (SFAS No. 141), "Business    Combinations", and Statement No. 142 (SFAS No. 142), "Goodwill and Other    Intangible Assets". SFAS No. 141 requires business combinations initiated after June    30, 2001 to be accounted for using the purchase method of accounting and specifies the    criteria for recognition of intangible assets separately from goodwill. 
 
SFAS No. 142 will    require that goodwill and intangible assets with indefinite useful lives no longer be    amortized, but instead tested for impairment at least annually. Intangible assets with a    determinable useful life will continue to be amortized over that period. The Company is    required to implement SFAS No. 142 on January 1, 2002 and has not determined the full    impact that this statement will have on its consolidated financial position or results of    operations.
**Codification of Statutory Accounting Principles**
In March 1998, the    National Association of Insurance Commissioners adopted the Codification of Statutory    Accounting Principles (Codification). The Codification, which is intended to standardize    regulatory accounting and reporting to state insurance departments, is effective January    1, 2001. However, statutory accounting principles will continue to be established by    individual state laws and permitted practices. The Company adopted the Codification    effective January 1, 2001. The adoption of Codification increased statutory capital and    surplus as of January 1, 2001 by approximately $9.6 million.
PART I.ITEM 3.
**Quantitative and Qualitative Disclosure about Market Risk**
The Company’s    balance sheet includes a significant amount of assets and liabilities whose fair value are    subject to market risk. Market risk is the risk of loss arising from adverse changes in    market interest rates or prices. The Company currently has interest rate risk as it    relates to its fixed maturity securities and equity price risk as it relates to its    marketable equity securities. In addition, the Company is also subject to interest rate    risk at the time of refinancing as it relates to its mandatorily redeemable Preferred    Securities. The Company’s market risk sensitive instruments are entered into for    purposes other than trading.
 
At June 30, 2001 and    December 31, 2000, the Company had $215.5 million and $234.9 million, respectively, of    fixed maturity investments and mortgage loans and $10.5 million and $17.6 million,    respectively, of marketable equity securities that were subject to market risk. The    Company’s investment strategy is to manage the duration of the portfolio relative to    the duration of the liabilities while managing interest rate risk. In addition, the    Company has the ability to hold its fixed maturity investments until maturity and    therefore would not expect to realize a material adverse impact on income or cash flows.
 
The Company’s    Preferred Securities of $94.875 million at June 30, 2001 and December 31, 2000 mature in    August 2027 and are redeemable at the Company’s option in September 2002. The Company    will continue to monitor the interest rate environment and evaluate refinancing    opportunities as the redemption and maturity date approaches.
 
The Company uses two    models to analyze the sensitivity of its market risk assets and liabilities. For its fixed    maturity securities, mortgage loans and mandatorily redeemable Preferred Securities, the    Company uses duration modeling to calculate changes in fair value. For its marketable    equity securities, the Company uses a hypothetical 20% decrease in the fair value of these    securities. Actual results may differ from the hypothetical results assumed in this    disclosure due to possible actions taken by management to mitigate adverse changes in fair    value and because fair values of securities may be affected by credit concerns of the    issuer, prepayment speeds, liquidity of the security and other general market conditions.    The sensitivity analysis duration model used by the Company produces a loss in fair value    of $5.2 million and $5.9 million on its fixed maturity securities and mortgage loan and a    gain in fair value of $7.7 million and $5.8 million on its mandatorily redeemable    Preferred Securities as of June 30, 2001 and December 31, 2000, respectively, based on a    100 basis point increase in interest rates. The hypothetical 20% decrease in fair value of    the Company’s marketable equity securities produces a loss in fair value of $2.1    million and $3.5 million as of June 30, 2001 and December 31, 2000, respectively.
**PART II. OTHER INFORMATION**

**Item 1. Legal Proceedings**
*In re Acceptance Insurance Companies Securities Litigation*(USDC,    Nebraska, Master File No. 8:99CV547) In December 1999 the Company was sued in the    United States District Court for the District of Nebraska. Plaintiffs alleged the    Company knowingly and intentionally understated the Company’s liabilities in order to    maintain the market price of the Company’s common stock at artificially high levels    and made untrue statements of material fact, and sought compensatory damages, interest,    costs and attorney fees. In February 2000 other plaintiffs sued the Company in the    same Court, alleging the Company intentionally understated liabilities in a registration    statement filed in conjunction with the Company’s Redeemable Preferred Securities.
 
The Court consolidated these suits in April 2000 and Plaintiffs    subsequently filed a consolidated class action complaint.   Plaintiffs sought to    represent a class consisting of all persons who purchased either Company common stock    between March 10, 1998 and November 16, 1999, or AICI Capital Trust Preferred Securities    between the July 29, 1997 public offering and November 25, 1999.  In the consolidated    complaint Plaintiffs alleged violation of Section 11 of the Securities Act of 1933 through    misrepresentation or omission of a material fact in the registration statement for the    trust preferred securities, and violation of Section 10b of the Securities Exchange Act of    1934 and Rule 10b-5 of the U.S. Securities and Exchange Commission through failure to    disclose material information between March 10, 1998 and November 16, 1999. The    Company, three of its former officers, the Company’s Directors and independent    accountants and other individuals, as well as the financial underwriters for the    Company’s preferred securities, were defendants in the consolidated action.
 
On March 2, 2001 the Court entered an order dismissing all claims    alleging violations of Section 11 of the Securities Act, and dismissing the Company’s    Directors, financial underwriters, independent accountants and others as defendants in    this action.  The Court also ruled that certain of Plaintiffs’ allegations    regarding the remaining defendants’ alleged failure to properly report contingent    losses attributable to Montrose failed to state a claim under Section 10b and Rule    10b-5.  In two subsequent rulings, the Court and Magistrate Judge clarified the March    2 ruling to specify which of Plaintiffs’ Montrose-related allegations failed to state    a Section 10b and Rule 10b-5 claim.  As a result of these three rulings, the    litigation has been reduced to a claim the Company and three of its former officers,    during the period from August 14, 1997 to November 16, 1999, failed to disclose adequately    information about various aspects of the Company’s operations, including information    relating to the Company’s exposure after January 1, 1997 to losses resulting from the    Montrose decision.  Plaintiffs seek compensatory damages, reasonable costs and    expenses incurred in this action and such other and such further relief as the Court may    deem proper.   On August 6, 2001 the Magistrate Judge granted Plaintiffs’ Motion    for Class Certification and scheduled a conference to address discovery, scheduling and    other preliminary matters.
 
The Company intends to vigorously contest this action and believes    Plaintiffs’ allegations are without merit.  Nevertheless, the ultimate outcome    of this action cannot be predicted at this time and the Company currently is unable to    determine the potential effect of this litigation on its financial position, results of    operations or cash flows.
 
*Acceptance Insurance Companies Inc. et al. adv. Mutual    Service Casualty Insurance Company*, (USDC, SD, Indiana; Civil Action IP01-0918 C    –M/S)  In July, 2001 the Company was served with a Complaint filed in the    United States District Court for the Southern District of Indiana by Mutual Service    Casualty Insurance Company (“MSCI”).  Other defendants in this action    include IGF Insurance Company (“IGF”), Symons International Group, Inc. and    several of their corporate and individual affiliates.  MSCI alleges IGF reinsured it    in conjunction with an agricultural production interruption insurance program (the    “AgPI Program”), that IGF failed to perform its obligations and that an    arbitration and suit in New Jersey federal court both were pending between MSCI and IGF    regarding the AgPI Program.
 
In the Indiana suit MSCI contends the Company failed to pay IGF    fair equivalent value for the crop insurance assets the Company purchased from IGF as of    June 6, 2001 and assisted other defendants to hinder, delay or defraud MSCI in violation    of the Indiana Fraudulent Transfers Act.  MSCI sought a preliminary injunction    prohibiting IGF and its affiliates from disposing of any proceeds received from the    Company in conjunction with the Company’s purchase of the IGF crop insurance assets,    and also prohibiting the Company from disposing of any of the crop insurance assets it    purchased from IGF.  MSCI also seeks a judgment voiding the asset sale and purchase    IGF and the Company completed June 6, 2001, declaring all defendants directly responsible    to MSCI for the obligations of IGF and awarding any other legal or equitable relief    permitted by law.
 
On August 2 and 3 the Court held an evidentiary hearing on MSCI's    request for a preliminary injunction.  During the hearing the Court  accepted    documentary evidence and heard extensive testimony from various witnesses.  At the    conclusion of the hearing the Court orally denied MSCI's request for a  preliminary    injunction.
 
The Company has and will continue to vigorously contest all    allegations of MSCI concerning the Company’s actions in conjunction with its purchase    of substantially all crop insurance assets of IGF and believes the MSCI allegations are    without merit. Nevertheless, the ultimate outcome of this action cannot be predicted    at this time and the Company currently is unable to determine the potential effect of this    litigation on its financial position, results of operations or cash flows.
**Item 4. Submission of Matters to a Vote of SecurityHolders**
The Registrant’s Annual Meeting of shareholders was held on    May 24, 2001, and the following matters were submitted to a vote of shareholders at such    Annual Meeting.
 
At the Annual Meeting, nine Directors nominees were elected by    shareholders to serve as Directors until the next Annual Meeting of shareholders, and    until their successors are named.  The number of votes for each such Director and the    number of votes withheld for each Director are set forth below:
 

NameNumber of Votes
For
WithheldMyron L. Edleman13,464,806199,197Edward W. Elliott, Jr.13,464,294199,709John E. Martin13,224,900439,103Michael R. McCarthy13,559,181104,822John P. Nelson13,220,365443,638R. L. Richards13,465,068198,935David L. Treadwell13,463,439200,564Doug T. Valassis13,464,498199,505Richard L. Weill13,569,841  94,162
                                                          
Also submitted to shareholders at such Annual Meeting was a    proposal to ratify the appointment of Deloitte and Touche LLP as the Company’s    principal independent public accountants for 2001.  The voting results of such    proposal are as follows:
 
FOR13,633,262AGAINST       23,146ABSTAIN         7,595
**Item 6.     Exhibits and Reports on Form 8-K**
(a)ExhibitsSee Exhibit Index.(b)Form 8-KThe following Current    Reports on Form 8-K have been filed during the last fiscal quarter ofthe period covered by    this report.
 

Financial Statements
Date of
Item
Filed
Report
Item 5. Other Events.
No
April 12, 2001
Item 5. Other Events.
No
May 1, 2001
Item 5. Other Events.
No
May 9, 2001
Item 5. Other Events.
No
May 23, 2001
Item 5. Other Events.
No
May 24, 2001
Item 5. Other Events.
No
June 6, 2001
SIGNATURES 
Pursuant to the    requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant    has duly caused this Report to be signed on its behalf by the undersigned, thereunto duly    authorized.
ACCEPTANCE INSURANCE COMPANIES INC.
By/s/ John E. MartinDated:     August 10, 2001John E. MartinPresident and Chief Executive OfficerBy/s/ Dwayne D. HallmanDated:     August 10, 2001Dwayne D. HallmanChief Financial Officer and Treasurer
**ACCEPTANCE INSURANCE COMPANIES INC.**QUARTERLY REPORT ON FORM 10-Q****SIX MONTHS ENDED JUNE 30, 2001**
**EXHIBIT INDEX**
**NUMBER****EXHIBIT DESCRIPTION**
**NONE**** |
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