APEX provides a professional opinion regarding the loss reserves for unpaid claims incurred as of a specific date. These are typically prepared to meet regulatory or financial reporting criteria, such as FAS 5, FAS 112, and GASB 10.

The reserve analysis can be used for actuarial reserve certifications, satisfaction of self-insurance requirements, negotiation of security requirements, and evaluation of expected liabilities for financial statements as well as other insurance and risk management reasons.