eStatement Studies This link opens in a new windoweStatement Studies is the online format of the widely known publication, Annual Statement Studies. The eStatement Studies will include both the Financial Ratio Benchmarks (FRB), and the Industry Default Probabilities (IDP) data sets displaying more than 597 industry benchmarking reports at the click of a button. The benefit to the online format, eStatement Studies (eSS), you will have access to regional data breakouts, and can download ratios into an Excel Client Comparison worksheet, which you can also use to compare your client to the RMA ratios, side-by-side.