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Excess and surplus lines directory and editorial review. Lists 32 companies that write insurance on a direct, nonadmitted basis for commercial risks. It also includes all the articles included in the Surplus Lines Review published in the September 23, 2013 edition of Business Insurance. Issue. The directory also includes the list of the top 10 largest U.S.-based surplus lines insurers, the list of the surplus lines insurers with the highest combined ratio and the list of the surplus line insurers with the lowest combined ratio. A trend chart showing direct written premiums from 2003 to 2012 is also included. Published September 25, 2013.