A rating is an evaluation of the creditworthiness of a debtor (countries, companies and so on) often carried out by a specialised rating agency. The evaluation is expressed as a kind of grading. It is very similar to a school grading system. The ratings of the agencies have different grading systems and symbols.


Reinsurance is when an insurance company insures a portion of its risk with another insurance company.

Retained Earnings

Retained earnings are the profits generated by the company that have not been distributed as dividends.

Return on Equity (RoE)

Profit before taxes as a percentage of average equity, calculated using values at the beginning and end of the year.