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Rendering statements and archiving them back into the system is the most efficient way to provide access to all of the documents related to the statement—including the statement itself. Some other reasons include:

1) You are guaranteed to have a copy of the statement exactly as it was sent which might not be possible when the overlay changes every year.
2) Your users can more simply research business questions by directly accessing the statement instead of having to access the raw documents that made up the statement through queries.
3) The process of rendering a statement takes time and uses system resources, so by generating all statements in one process and archiving them, the end user can access the statement faster and by using fewer resources to do so.
4) An archived statement can be accessed within Workflow or the Web which are two areas where you cannot generate the statement in an ad hoc fashion.
5) An archived statement can initiate Workflow processing and enable new aspects of business processing with the archived statement as the basis of that processing.