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The following reports are available from the Standard Report Wizard and Quick Reports - Standard Reports.
QAR
Quantitative Analysis Report (Annual and Quarterly)
The Quantitative Analysis Report provides a comprehensive quantitative review of key financial and operating performance measures within three critical evaluation areas: Profitability; Investments and Liquidity; and Leverage/Capitalization.
This report is available in BestLink for the Statement File Property/Casualty, Life/Health, and Health databases.
Executive Summary, US
Best's Executive Summary Report (5 Year)
A complete financial analysis of one company for five years of data.
The Best's Executive Summary Report features Best's Ratings, balance sheet, income statement and key financial performance tests.
Best's Executive Summary Report (11 Year)
A complete financial analysis of one company for eleven years of data.
The Best's Executive Summary Report features Best's Ratings, balance sheet, income statement and key financial performance tests.
Best's Executive Summary Report (Quarterly)
A complete financial analysis of one company for multiple quarters of data.
The Best's Executive Summary Report features Best's Ratings, balance sheet, income statement and key financial performance tests.
Financials - Global
A complete financial analysis of one company for five years of data.
The Best's Executive Summary Report features Best's Ratings, balance sheet, income statement and key financial performance tests.
A one page report including Best's Credit Ratings, along with information on Assets and Liabilities.
A one page report including Best's Credit Ratings along with Direct Premiums and GPW for Life , Non-Life as well as the A.M. Best created Combined Technical Account.
A one page report including Best's Credit Ratings, along with key data items such as Total Investments, Capital & Surplus and GPW.
A one page report including Best's Credit Ratings, along with Non-Life Premiums split by line of business.
A one page report including Best's Credit Ratings, along with Life Premiums split by line of business.
A one page report including Best's Credit Ratings, along with Net Investment Income, Profit/Loss after Tax and Capital Gains.
A one page report including Best's Credit Ratings, along with all Global data fields.
A one-page report including Best's Ratings, key company details, and a financial overview.
Financials - US
Executive Summary style report featuring 5 years of Assets, Liabilities, Income Statement and Cash Flow including Best's Ratings.
Year over Year Financial Summary
Evaluate a company's balance sheet and income statement from a current year versus prior year perspective.
The variances are displayed in both a dollar amount and percentage basis.
Quarter over Quarter Financial Summary
Evaluate a company's balance sheet and income statement from a current quarter versus prior quarter perspective.
The variances are displayed in both a dollar amount and percentage basis.
Profitability and Income Summary
This report presents a full compliment of the Income Statement data elements as presented in the A.M. Best Statement File Product.
In addition to insightful three-year charts which include: ROE, Net Investment Income and, the current year Investment Allocation, the report reflects Key Profitability Analysis ratios such as Combined Ratio, ROR, ROE and others.
The report captures the company’s current rating profile reflecting both Financial Strength Rating (FSR) and Issuer Credit Ratings (ICR) ratings.
The data items presented within the report reflect the current and two prior years' data.
Review a company's after-tax net operating gain compared to net premiums written (NPW). This will be performed for each by line of business on an annual basis.
Three years of data will be compared. A chart will display the 3-year average return on NPW (%) for all lines of business.
Positive results will indicate a favorable return on NPW.
Negative results will indicate an unfavorable return on NPW.
This report is available for L/H only.
The purpose of this report is to review five year data relative to the financial development of the company. Includes several profitability ratios and key data elements from the income statement and capital and surplus account.
Income Statement & Capital and Surplus Review
The purpose of this report is to review five year income statement and capital and surplus account data. Includes Year over Year percent changes used for income statement analysis.
A M Best provides Group data on a consolidated basis based on the corporate structures presented in Schedule Y. With this worksheet, A M Best incorporates details of the adjustments applied to account for inter-company ownership used in the calculation of consolidated group data. This worksheet includes the major adjustments applied for the most current year. The adjustments applied are based upon information presented in the statutory financial statements of parent and subsidiary companies within a given group.
The purpose of this report is to focus on an individual company's five year trends. In the initial section (Select Balance Sheet and Income Statement Data), the report concentrates on key summary data to highlight balance sheet and income statement strengths. The report utilizes a bar chart, which compares the company against the selected Key Financial Indicators versus the Total Industry. The more ratios the base company exceeds (compares favorable to the industry); the better chances are that the company is an above average performer.
This one page report displays the role of net investment income in the pre-tax operating income (PTOI). (P/C Only).
This one page report provides a detailed analysis of expenses.
This one page report displays reserves by lines of business.
This one page report provides 10 years of cash flow.
Investments (Schedule D)
Asset Analysis (Annual and Quarterly)
Asset allocation is a quick reference chart illustrating the amount of assets held in the entire investment portfolio on a per company basis.
Market share is a quick reference chart illustrating a break out of 12 market sectors of securities held on a per company basis.
Investment Portfolio Summary (Annual and Quarterly)
Company Investment Portfolio Summary contains company, group and rating information along with a listing of securities and amounts held for each security listed.
Securities Statement Report (Quarterly)
This report simulates a Quarterly Schedule D statement page.
View the Quarterly securities and related fields in a uniform display.
This one page report reviews different bond classifications and the contribution of investment income.
Analysis of Individual Annuities
The source for this report is Supplemental Page 510 - Analysis of Annuity Operation by Lines of Business. This one page report compares individual fixed, variable, and other annuities.
This report is sourced from Supplemental Page 510 - Analysis of Annuity Operation by Lines of Business. This one page report compares group fixed, variable, and other annuities.
This one page report focuses on an individual company’s five year trends. The report concentrates on key Balance Sheet and Summary of Operations data. The bar chart compares the company performance to the total U.S. Life & Health Industry.
Investment Income and Capital Gains
Top 10 Investments (Annual and Quarterly)
This one page report ranks the top investments.
Holding Companies
Financial Statements (Annual and Quarterly)
Holding Companies' Financial Statements provides a five year view of detailed Holding Companies information.
The exhibits include the balance sheet, income statement, cash flow, changes in equity, investment and debt detail, coverage of premiums by line, premiums by geographic location, and key condensed exhibits on the parent company.
Review a holding company's performance, highlighted by key profitability ratios and select measures of market analysis (over a five year basis).
Quantitative Analysis Report (Annual and Quarterly)
The Quantitative Analysis Report provides a five year summary of Holding Companies information such as balance sheet, income statement, and cash flow items.
Review a holding company's underwriting performance, highlighted by key underwriting items and ratios (over a five year basis).
Financial Highlights (Annual and Quarterly)
Financial Highlights report enables a customer the ability to select any five holding companies and review nine key data items. The primary benefit of this report is to get a review of five holding companies' key financial highlights side by side. This report includes a chart of Total Revenue, Net Income, and Total Equity. A second chart displays Total Earned Premiums, Total Investments, and Total Policy Reserves.
Reinsurance
The report displays a company’s assumed and ceded business by NAIC designated groups over the last five year period.
This 5-year report provides a company’s assumed and ceded summary amounts proportioned by NAIC classifications of sources: U.S. Affiliates: Foreign Affiliates; Pools, U.S. Insurers, and Other Non-US Insurers with percentages.
The 5- year report also contains ceded reinsurance recoverables including paid, case unpaid, IBNR, unearned premiums and net amount recoverables by various classifications of sources with percentages of the each total as reported in the company’s Schedule F - Part 3.
Ceded Reinsurance Recoverables
The report displays a company’s Schedule F - Part 3 ceded reinsurance recoverable by each NAIC designated groups and by the top listed reinsurers with the highest net recoverable amounts within each group.
The report provides a company’s ceded reinsurance recoverables by authorized, unauthorized and certified groups, as well as a detailed listing of the top 25 authorized, unauthorized and certified reinsurers and top five affiliated & pool reinsurers by recoverable amounts.
It contains high level consolidated column amounts including paid, case unpaid, IBNR and net amount recoverables by reinsurers group as per NAIC designation and lists the top reinsurers as reported in the company’s Schedule F - Part 3.
Reinsurance Ceded by Type of Reinsurance
The report capturers the company’s top 10 reinsured based on the total amount in force at the end of the year for their ceded business.
The report contains ceded premiums, amount in force at the end of the year, reserve credit taken for the current and prior year.
US Affiliates, Non-Affiliates, Non-US Affiliates from the general account and the separate accounts are included in the report.
Reinsurance Assumed and Ceded by Type
The report captures the company’s reinsurance by type for assumed and ceded business from Part 1, Section 1 and Part 3, Section 1.
The report contains ceded and assumed premiums and the amount in force at the end of the year, reinsurance payable on unpaid losses, and reserve credit taken for current and prior year.
US Affiliates and Non-Affiliates from the general account and the separate accounts are included in the report.
The report captures a company’s top 10 listed reinsurers over 11 years based on their total assumed reinsurance recoverables.
The report contains assumed reinsurance premiums and recoverables including assumed and unearned premiums, paid & unpaid recoverables, and total recoverable amount with percentages and company’s classifications: U.S. Affiliates; Foreign Affiliates; Pools, U.S. Insurers, and Other Non-US insurers as reported in the company’s Schedule F – Part 1.
The report captures a company’s top 10 listed reinsurers over 11 years based on their net ceded reinsurance recoverables.
The report contains assumed and ceded reinsurance premiums and recoverables including paid, unpaid, IBNR, and net recoverable amount with percentages and company’s classifications: U.S. Affiliates; Foreign Affiliates; Pools; U.S. Insurers, and Other non-US Insurers as reported in the company’s Schedule F – Part 3.
11 Years of Assumed & Ceded Reinsurance by Type
The report captures ten years of the company’s top 15 reinsured assumed and ceded business based on the total amount in force at the end of the year for their Coinsurance and YRT business. The information is based on General Accounts – Non Affiliated companies.
5 Years of Amount In Force for Top 10 Reinsurers
The report captures the company’s top 10 reinsured for five years based on the total amount in force at the end of the year.
The information is based on the General Accounts – Non Affiliated companies.
Schedule P
10-Year IBNR Development on PHS
This one page report captures a company’s 10 year IBNR development change through the income statement to policyholders’ surplus.
This one page report provides claim development incurred net losses and DCC by policy period at year end as a % of Year 1 reserve.
Claims Closing Pattern (Part 5)
This one page report presents an average number of years in which reported claims are closed. This report uses data provided on Schedule P - Part 5. Information is reported for the Summary line of business.
Schedule P Part 1 Net Vertical Summary Report
This one page report realigns Schedule P – Part 1 horizontal and vertical data, and provides an additional eight “net” loss calculations. Information is reported for the Summary line of business.
Loss & DCC Reserve Development to Original Reserves
This one page report displays developed loss and DCC reserves to net earned premium (%) and loss and DCC reserve development to original reserves.
Underwriting
Current Quarter Premium and Loss Data
The Current Quarter Premium and Loss Data report provides a review of the five current quarters of direct premiums written, direct premiums earned, direct losses incurred, and direct incurred loss ratios. Select one company and compare against multiple lines of business for the above mentioned data. The current quarter consists of a three month ending period. The primary benefit of this report is the ability to perform trend analysis.
This report is available for P/C Quarterly Statement File only.
IEE
This one page report reviews 3 years of key IEE by-line data and ratios.
Enrollment Analysis ( Health)
Comprehensive Hospital & Medical Enrollment
This one page report includes 5 years of premium, member information, and key ratios pertaining to dental business.
Medicare Supplement Enrollment
This one page report includes 5 years of premium, member information, and key ratios pertaining to medicare supplement business.
Best's Industry Comparison Reports (Standard Report Wizard Only)
Best's Executive Summary Comparison Report (Annual and Quarterly)
Compare the financial data and performance of one company with up to five other companies. Companies are displayed in a side-by-side format for easy comparison.
Features Best's Ratings, balance sheet, income statement and key financial performance tests.
The Financial Ranking report enables a customer the ability to select any five insurance companies and receive a relative ranking amongst the five companies.
The primary benefit of this report is to get a quick comparison of the relative quantitative performance between companies.
This ranking is based upon 12 select financial elements; it's solely based on quantitative information. This ranking does not factor in positive affiliations due to group structure or any qualitative issues.
The Peer Ranking report enables a customer the ability to select up to 25 insurance companies (24 peers and the target company) and compare their unweighted rankings of key data items over a five year period.
The report Includes industry total results as well. Please note that all five years of data should be available as to not skew results.
The primary benefit of this report is to obtain a relative ranking of selected peers utilizing quantitative results over integral segments. Please note that this is not the basis that A.M. Best rates companies.
Change in Policyholders' Surplus
Displays all of the items which account for the change in capital and surplus (change in policyholders' surplus for P/C) for five companies.
This exhibit reconciles December 31 prior year and December 31 current year capital and surplus (policyholders' surplus for P/C).
This report also provides a chart for the change in capital and surplus (policyholder's surplus for P/C).
Displays all of the items which account for the change in capital and surplus for five companies. This exhibit reconciles December 31 prior year and December 31 current year capital and surplus. This report also provides a chart for the change in capital and surplus.
The Expenses report enables a customer the ability to select any five insurance companies and compare their expenses as presented in the respective statutory Exhibits (Exhibit 2-General Expenses for L/H, Underwriting and Investment Exhibit-Part 3 for P/C, and Underwriting and Investment Exhibit-Part 3 for Health). Focus is on the total expense column.
The primary benefit of this report is to get a review of five companies' total expenses items side by each. This report includes a chart of total salaries and wages to total expenses incurred.
The General Expenses report enables a customer the ability to select any five insurance companies and compare their general expenses as presented in the LH statutory Exhibit 2 -General Expenses (concentrating on the total expense column). The primary benefit of this report is to get a review of five companies' total expenses items side by each. This report includes a chart of total salaries and wages to total general expenses incurred.
The Net Investment Income report enables a customer the ability to select any five insurance companies and compare their drivers of net investment income as presented in the statutory exhibit of Net Investment Income, (concentrating on the earned during the year column).
The primary benefit of this report is to review the sources of net investment income for five companies side by each.
This report includes a chart of unaffiliated bonds gross investment income to total gross investment income.
The Current Quarter Bond Quality report enables a customer the ability to select any five insurance companies and compare the current quarter bond quality (source of data is derived from Schedule D - Part 1B).
The primary benefit of this report is to view the comparison of the dollar amount change in bond quality between the current quarter and year-end position for all of the respective bond quality classifications.
This report includes a chart of the dollar amount change between the current quarter and year-end.
The purpose of this report is to focus on an individual company's five year trends.
In the initial section (Select Balance Sheet and Income Statement Data), the report concentrates on key summary data to highlight balance sheet and income statement strengths.
The report utilizes a bar chart, which compares the company against the selected Key Financial Indicators versus the Total Industry.
The more ratios the base company exceeds (compares favorable to the industry); the better chances are that the company is an above average performer.
Asset and Market Sector Allocation Comparison is a quick reference side by side chart comparing two companies' distribution of asset classes and market sectors.
Best's Peer Comparison Reports (Standard Report Wizard Only)
Best's Executive Summary Composite Report (Annual and Quarterly)
Evaluate an individual company's financials against a peer group composite.
The report displays both the average and total composite of your selected peer group.
Features Best's Ratings, balance sheet, income statement and key financial performance tests.