Ⅲ. Data for Ratemaking Data on claims, loss payments, and premiums may be collected and tabulated in any of the following three formats: accident year, polic year, and calendar year.(A fourth basis called the reported year, which is used for claims made policies will not be discussed here.9 III. Data for Ratemaking Data on claims, loss payments, and premiums may be collected and tabulated in any of the following three formats: accident year, policy year, and calendar year. (A fourth basis, called the reported year, which is used for claims￾made policies will not be discussed here.)