{"text_format":"1","workbook":"xlsx","n_sheets":16,"sheets":["Disclosures","Index","Restitution Amount","Interest Factor","Weighted Average Payment Date","Final Cost ","Final Cost Scenarios","Estimated LPCA","Actual Losses","Loss and DCCE Development","Tail Factor","Interpolated Development","Surcharges - Policy Year 1","Surcharges - Policy Year 2","Surcharges - Policy Year 3","Inputs"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":1,"defined_names":14,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Disclosures","index":0,"n_rows":23,"n_cols":1,"rows_kept":23,"cut":false,"hidden":false,"merged":[]}
["Option 3 Template Disclosures"]
[]
["Option 3 Template is designed as prescribed in Schedule 2.6 of Conservator Rehabilitation Plan and information provided by California Insurance Department Actuary. "]
[]
["DRAFT Template Delivery Date: April 15, 2026  Updated April 30, 2026 for Interest Considerations of Schedule 2.6."]
[]
["The intended purpose of this Option 3 Template is to help resolve pending and subsequent litigation against California Insurance Company and its affiliates relating to "]
["SolutionOne and EquityComp products."]
[]
["Actuarial Team:"]
["David S. Wolfe, ACAS, MAAA - Baker Tilly Advisory Group, LP"]
["Morgan Butz, FCAS, MAAA - Lewis & Ellis, LLC"]
["Joe Healey - Baker Tilly Advisory Group, LP"]
[]
["The data included in this template is based on sample files provided by legal counsel for the Conservator and by California Insurance Department Actuary."]
["The data included may not represent final documents to be provided at a later point."]
["The data underlying this template has been reviewed for reasonableness and consistency, but has not been audited or verified."]
[]
["Certain calculations within this Option 3 Template assume paid losses and case reserves are through December 31, 2025."]
[]
["The template is built for one RPA for 36 month period."]
[]
["The Restitution Amount payment date per Schedule 2.6, Section VI, Subsection 5a is assumed to be November 1, 2026 for the purpose of this template."]

{"sheet":"Index","index":1,"n_rows":27,"n_cols":1,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
["Please see below for the source for each tab within Schedule 2.6 of Conservator's Rehabilitation Plan for CIC or where guidance from the California Insurance Department Actuary was provided."]
[]
["Restitution Amount - Schedule 2.6, Section V, Subsection 2"]
[]
["Interest Factor -  Based on Schedule 2.6, Section VI Subsection 5"]
[]
["Weighted Average Payment Date  -  Based on Schedule 2.6, Section VI Subsection 5"]
[]
["Final Cost - Schedule 2.6, Section V, Subsection 2.b and communication with California Insurance Department Actuary"]
[]
["Final Cost Scenarios - Schedule 2.6, Section V, Subsection 2.b"]
[]
["Estimated LPCA - Schedule 2.6, Section V, Subsection 2.b"]
[]
["Actual Losses - Schedule 2.6, Section IV, Subsection 3, Schedule 2.6, Section IV, Subsection 3.c and communication with California Insurance Department Actuary"]
[]
["Loss and DCCE Development - Schedule 2.6, Section IV, Subsection 3.c.i-ii and communication with California Insurance Department Actuary"]
[]
["Tail Factor - Schedule 2.6, Section IV, Subsection 3.iii"]
[]
["Interpolated Development - Schedule 2.6, Section IV, Subsection 3.iv and communication with California Insurance Department Actuary"]
[]
["Surcharge - Policy Year 1  - Communication with California Insurance Department Actuary"]
[]
["Surcharge - Policy Year 2  - Communication with California Insurance Department Actuary"]
[]
["Surcharge - Policy Year 3  - Communication with California Insurance Department Actuary"]

{"sheet":"Restitution Amount","index":2,"n_rows":21,"n_cols":5,"rows_kept":21,"cut":false,"hidden":false,"merged":[[4,0,4,5],[0,0,0,5],[1,0,1,5],[2,0,2,5]]}
[{"$f":"Inputs!A1","v":"California Insurance Company Rehabilitation Plan"}]
[{"$f":"Inputs!A2","v":"Options to Settle Litigation Related to XYZ Company"}]
[{"$f":"Inputs!A3","v":"EquityComp and SolutionOne Programs and RPA"}]
[]
["Option 3 - Restitution Amount"]
[]
[-1,"Total Payments",{"$f":"ROUND(Inputs!D53,0)","v":1731228},null,"From Weighted Average"]
[null,null,null,null,"Payment Date tab, Column (7) total."]
[]
[{"$f":"A7-1","v":-2},"Final Cost",{"$f":"ROUND('Final Cost '!E25,0)","v":1434339},null,"From Final Cost tab, line (11)"]
[]
[{"$f":"A10-1","v":-3},"Restitution Amount Excluding Interest",{"$f":"ABS(C7-C10)","v":296889},null,"Absolute value of difference"]
[null,null,null,null,"between Total Payments"]
[null,null,null,null,"and Final Cost"]
[]
[{"$f":"A12-1","v":-4},"Interest Factor",{"$f":"ROUND('Interest Factor'!F14,3)","v":1.371},null,"From Interest Factor tab, Column (5)."]
[]
[{"$f":"A16-1","v":-5},"Interest",{"$f":"ROUND((C16-1)*C12,0)","v":110146},null,{"$f":"\"[(\"&-A16&\") - 1] x (\"&-A12&\")\"","v":"[(4) - 1] x (3)"}]
[]
[{"$f":"A18-1","v":-6},"Restitution Amount Including Interest",{"$f":"C12+C18","v":407035},null,{"$f":"IF(C7-C10>0, \"To be paid by CIC.\", \"To be paid by claimant.\")","v":"To be paid by CIC."}]
[null,null,null,null,{"$f":"\"(\"&-A12&\") + (\"&-A18&\")\"","v":"(3) + (5)"}]

{"sheet":"Interest Factor","index":3,"n_rows":23,"n_cols":9,"rows_kept":23,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Inputs!A1","v":"California Insurance Company Rehabilitation Plan"}]
[{"$f":"Inputs!A2","v":"Options to Settle Litigation Related to XYZ Company"}]
[{"$f":"Inputs!A3","v":"EquityComp and SolutionOne Programs and RPA"}]
[]
["Option 3 - Interest Factor"]
[]
[null,-1,{"$f":"B7-1","v":-2},{"$f":"C7-1","v":-3},{"$f":"D7-1","v":-4},{"$f":"E7-1","v":-5}]
[]
[null,"Weighted"]
[null,"Average","Restitution"]
[null,"Payment ",{"$f":"B11","v":"Payment "},"Years","Interest","Interest"]
[null,"Date",{"$f":"B12","v":"Date"},"of Interest","Rate","Factor"]
[]
[null,{"$f":"'Weighted Average Payment Date'!M14","v":"2014-12-30T22:02:15.747"},{"$f":"Inputs!D55","v":"2026-11-01"},{"$f":"ROUND((C14-B14)/365.25,2)","v":11.84},2.7E-2,{"$f":"ROUND((1+E14)^D14,3)","v":1.371},null,null,"RESTIUTION DATE TO BE DETERMINED. SAMPLE in (2) IS FOR DRAFT TEMPLATE ONLY."]
[]
[]
[null,"Notes"]
[null,{"$f":"B7","v":-1},"From Weighted Average Payment Date tab, Column (11)."]
[null,{"$f":"C7","v":-2},"From Inputs Tab."]
[null,{"$f":"D7","v":-3},"Time (measured in years) from Weighted Average"]
[null,null,"Payment Date to Restitution Payment Date"]
[null,{"$f":"E7","v":-4},"Schedule 2.6, Section VI Subsection 5b"]
[null,{"$f":"F7","v":-5},{"$f":"\"[1 + (\"&-E7&\")] ^ (\"&-D7&\")\"","v":"[1 + (4)] ^ (3)"}]

{"sheet":"Weighted Average Payment Date","index":4,"n_rows":93,"n_cols":13,"rows_kept":93,"cut":false,"hidden":false,"merged":[[83,0,83,1],[84,0,84,1],[85,0,85,1],[86,0,86,1]]}
[{"$f":"Inputs!A1","v":"California Insurance Company Rehabilitation Plan"}]
[{"$f":"Inputs!A2","v":"Options to Settle Litigation Related to XYZ Company"}]
[{"$f":"Inputs!A3","v":"EquityComp and SolutionOne Programs and RPA"}]
[]
["Option 3 - Weighted Average Time to Payment"]
[]
["XYZ Company (Account xxxxxx)  As of February 9, 2019\n "]
[]
[-1,{"$f":"A9-1","v":-2},{"$f":"B9-1","v":-3},-4,-5,-6,-7,-8,null,{"$f":"H9-1","v":-9},{"$f":"J9-1","v":-10},null,{"$f":"K9-1","v":-11}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Weighted"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Average"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Payment "]
["Statement","For the Period",null,"Amount Billed",null,null,"Amount","Amount",null,"Midpoint of","Weighted",null,"Date"]
["Date","Beginning","Ending","Program Charges","Other Charges","Total","Paid","Due",null,"Period","Midpoint",null,{"$f":"SUM(K15:K82)/SUM(G15:G82)","v":"2014-12-30T22:02:15.747"}]
["2013-07-09","2013-06-01","2013-06-30",101673,10420.58,112093.58,112093.58,0,null,{"$f":"AVERAGE(B15:C15)","v":"2013-06-15T12:00:00"},{"$f":"J15*G15","v":4645214001.9899998}]
["2013-08-10","2013-07-01","2013-07-31",20268,1702.26,21970.26,21970.26,0,null,{"$f":"AVERAGE(B16:C16)","v":"2013-07-16"},{"$f":"J16*G16","v":911128652.45999992}]
["2013-09-11","2013-08-01","2013-08-31",36941,2924.43,39865.43,39865.43,0,null,"2013-08-16",1654495075.8599999]
["2013-10-08","2013-09-01","2013-09-30",29383,2378.58,31761.58,31761.58,0,null,"2013-09-15T12:00:00",1319137821.3500001]
["2013-11-10","2013-10-01","2013-10-31",36379,2925.05,39304.050000000003,39304.050000000003,0,null,"2013-10-16",1633594230.1500001]
["2013-12-10","2013-11-01","2013-11-30",32479,2336.81,34815.81,34815.81,0,null,"2013-11-15T12:00:00",1448111393.2349999]
["2014-01-08","2013-12-01","2013-12-31",56054,3245.9,59299.9,59299.9,0,null,"2013-12-16",2468299037.5999999]
["2014-02-08","2014-01-01","2014-01-31",48223,2886.83,51109.83,51109.83,0,null,"2014-01-16",2128979968.6500001]
["2014-03-09","2014-02-01","2014-02-28",45476,3032.6,48508.6,48508.6,0,null,"2014-02-14T12:00:00",2022056736.7]
["2014-04-08","2014-03-01","2014-03-31",62462,3230.69,65692.69,65692.69,0,null,"2014-03-16",2740304870.6600003]
["2014-05-09","2014-04-01","2014-04-30",53993,3172.01,57165.01,57165.01,0,null,"2014-04-15T12:00:00",2386324759.9450002]
["2014-06-10","2014-05-01","2014-05-31",73521,3335.19,76856.19,76856.19,0,null,"2014-05-16",3210667337.25]
["2014-07-08","2014-06-01","2014-06-30",46813,2648.79,49461.79,49461.79,0,null,"2014-06-15T12:00:00",2067774861.845]
["2014-08-08","2014-07-01","2014-07-31",48954,2602.9299999999998,51556.93,51556.93,0,null,"2014-07-16",2156935723.48]
["2014-09-10","2014-08-01","2014-08-31",38920,2194.3200000000002,41114.32,41114.32,0,null,"2014-08-16",1721333235.4400001]
["2014-10-08","2014-09-01","2014-09-30",12328,610.58000000000004,12938.58,12938.58,0,null,"2014-09-15T12:00:00",542094155.54999995]
["2014-11-08","2014-10-01","2014-10-31",4444,-931.23,3512.77,3512.77,0,null,"2014-10-16",147283420.56]
["2014-12-09","2014-11-01","2014-11-30",22941,2229.5700000000002,25170.57,25170.57,0,null,"2014-11-15T12:00:00",1056119361.345]
["2015-01-08","2014-12-01","2014-12-31",36142,3429.41,39571.410000000003,39571.410000000003,0,null,"2014-12-16",1661563934.4900002]
["2015-02-10","2015-01-01","2015-01-31",31072,1898.04,32970.04,32970.04,0,null,"2015-01-16",1385401080.8]
["2015-03-10","2015-02-01","2015-02-28",36460,2197.48,38657.480000000003,38657.480000000003,0,null,"2015-02-14T12:00:00",1625527705.2600002]
["2015-04-08","2015-03-01","2015-03-31",28268,2139.62,30407.62,30407.62,0,null,"2015-03-16",1279522241.98]
["2015-05-08","2015-04-01","2015-04-30",41642,2670.69,44312.69,44312.69,0,null,"2015-04-15T12:00:00",1865985219.5550001]
["2015-06-09","2015-05-01","2015-05-31",31049,2199.88,33248.879999999997,33248.879999999997,0,null,"2015-05-16",1401107803.1999998]
["2015-07-08","2015-06-01","2015-06-30",47466,1619.51,49085.51,49085.51,0,null,"2015-06-15T12:00:00",2069960499.4550002]
["2015-08-08","2015-07-01","2015-07-31",40787,1997.98,42784.98,42784.98,0,null,"2015-07-16",1805568940.98]
["2015-09-09","2015-08-01","2015-08-31",56226,2497.84,58723.839999999997,58723.839999999997,0,null,"2015-08-16",2480025210.8799996]
["2015-10-07","2015-09-01","2015-09-30",34245,2081.92,36326.92,36326.92,0,null,"2015-09-15T12:00:00",1535266456.5]
["2015-11-09","2015-10-01","2015-10-31",51409,2153.63,53562.63,53562.63,0,null,"2015-10-16",2265324310.5899997]
["2015-12-08","2015-11-01","2015-11-30",30394,1602.01,31996.01,31996.01,0,null,"2015-11-15T12:00:00",1354183129.2349999]
["2016-01-07","2015-12-01","2015-12-31",41847,1871.73,43718.73,43718.73,0,null,"2015-12-16",1851663090.4200001]
["2016-02-09","2016-01-01","2016-01-31",63047,1422.52,64469.52,64469.52,0,null,"2016-01-16",2732540605.1999998]
["2016-03-08","2016-02-01","2016-02-29",31123,1776.65,32899.65,32899.65,0,null,"2016-02-15",1395438654.75]
["2016-04-07","2016-03-01","2016-03-31",81837,2245.42,84082.42,84082.42,0,null,"2016-03-16",3568878316.9000001]
["2016-05-10","2016-04-01","2016-04-30",22073,1758.34,23831.34,23831.34,0,null,"2016-04-15T12:00:00",1012248082.17]
["2016-06-09","2016-05-01","2016-05-31",40746,1757.39,42503.39,42503.39,0,null,"2016-05-16",1806649095.3399999]
["2016-07-08","2016-06-01","2016-06-30",7093,0,7093,7093,0,null,"2016-06-15T12:00:00",301711394.5]
["2016-08-09","2016-07-01","2016-07-31",772,0,772,772,0,null,"2016-07-16",32861724]
["2016-09-11","2016-08-01","2016-08-31",117948,63.91,118011.91,118011.91,0,null,"2016-08-16",5027071342.1800003]
["2016-10-08","2016-09-01","2016-09-30",62605,0,62605,0,62605,null,"2016-09-15T12:00:00",0]
["2016-11-08","2016-10-01","2016-10-31",0,0,0,0,0,null,"2016-10-16",0]
["2016-12-08","2016-11-01","2016-11-30",32212,0,32212,0,32212,null,"2016-11-15T12:00:00",0]
["2017-01-10","2016-12-01","2016-12-31",0,0,0,0,0,null,"2016-12-16",0]
["2017-02-08","2017-01-01","2017-01-31",0,0,0,0,0,null,"2017-01-16",0]
["2017-03-08","2017-02-01","2017-02-28",0,0,0,0,0,null,"2017-02-14T12:00:00",0]
["2017-04-08","2017-03-01","2017-03-31",0,0,0,0,0,null,"2017-03-16",0]
["2017-05-09","2017-04-01","2017-04-30",0,0,0,0,0,null,"2017-04-15T12:00:00",0]
["2017-06-08","2017-05-01","2017-05-31",0,0,0,0,0,null,"2017-05-16",0]
["2017-07-08","2017-06-01","2017-06-30",0,0,0,0,0,null,"2017-06-15T12:00:00",0]
["2017-08-08","2017-07-01","2017-07-31",0,0,0,0,0,null,"2017-07-16",0]
["2017-09-08","2017-08-01","2017-08-31",0,0,0,0,0,null,"2017-08-16",0]
["2017-10-10","2017-09-01","2017-09-30",0,0,0,0,0,null,"2017-09-15T12:00:00",0]
["2017-11-08","2017-10-01","2017-10-31",0,0,0,0,0,null,"2017-10-16",0]
["2017-12-08","2017-11-01","2017-11-30",0,0,0,0,0,null,"2017-11-15T12:00:00",0]
["2018-01-08","2017-12-01","2017-12-31",0,0,0,0,0,null,"2017-12-16",0]
["2018-02-08","2018-01-01","2018-01-31",0,0,0,0,0,null,"2018-01-16",0]
["2018-03-08","2018-02-01","2018-02-28",0,0,0,0,0,null,"2018-02-14T12:00:00",0]
["2018-04-10","2018-03-01","2018-03-31",0,0,0,0,0,null,"2018-03-16",0]
["2018-05-08","2018-04-01","2018-04-30",0,0,0,0,0,null,"2018-04-15T12:00:00",0]
["2018-06-08","2018-05-01","2018-05-31",0,0,0,0,0,null,"2018-05-16",0]
["2018-07-09","2018-06-01","2018-06-30",0,0,0,0,0,null,"2018-06-15T12:00:00",0]
["2018-08-08","2018-07-01","2018-07-31",0,0,0,0,0,null,"2018-07-16",0]
["2018-09-08","2018-08-01","2018-08-31",0,0,0,0,0,null,"2018-08-16",0]
["2018-10-08","2018-09-01","2018-09-30",0,0,0,0,0,null,"2018-09-15T12:00:00",0]
["2018-11-08","2018-10-01","2018-10-31",0,0,0,0,0,null,"2018-10-16",0]
["2018-12-07","2018-11-01","2018-11-30",0,0,0,0,0,null,{"$f":"AVERAGE(B80:C80)","v":"2018-11-15T12:00:00"},{"$f":"J80*G80","v":0}]
["2019-01-07","2018-12-01","2018-12-31",0,0,0,0,0,null,"2018-12-16",0]
["2019-02-09","2019-01-01","2019-01-31",0,0,0,0,0,null,"2019-01-16",0]
["TOTAL",null,null,{"$f":"SUM(D15:D82)","v":1737715},{"$f":"SUM(E15:E82)","v":88329.859999999986},1826044.8599999994,1731227.8599999994,94817]
["Summary of Other Charges:"]
["Non-Refundable Setup Fee",null,null,null,7673]
["Taxes and Assessments",null,null,null,80656.86]
["Total Other Charges",null,null,null,88329.86]
[]
["Notes"]
[{"$f":"\"(\"&-A9&\") to (\"&-H9&\")\"","v":"(1) to (8)"},"Provided by CIC."]
[{"$f":"J9","v":-9},{"$f":"\"Midpoint of (\"&-B9&\") and (\"&-C9&\").\"","v":"Midpoint of (2) and (3)."}]
[{"$f":"K9","v":-10},{"$f":"\"Weighted Midpoint, Value of (\"&-J9&\") x (\"&-G9&\").\"","v":"Weighted Midpoint, Value of (9) x (7)."}]
[{"$f":"M9","v":-11},{"$f":"\"Sum of (\"&-K9&\") / sum of (\"&-G9&\")\"","v":"Sum of (10) / sum of (7)"}]

{"sheet":"Final Cost ","index":5,"n_rows":40,"n_cols":5,"rows_kept":40,"cut":false,"hidden":false,"merged":[[0,0,0,5],[1,0,1,5],[2,0,2,5]]}
[{"$f":"Inputs!A1","v":"California Insurance Company Rehabilitation Plan"}]
[{"$f":"Inputs!A2","v":"Options to Settle Litigation Related to XYZ Company"}]
[{"$f":"Inputs!A3","v":"EquityComp and SolutionOne Programs and RPA"}]
[]
["Option 3 - Final Cost"]
[]
[null,-1,"Estimated LPCA",null,{"$f":"'Estimated LPCA'!E89","v":1987207.6804999998}]
[]
[null,{"$f":"B7-1","v":-2},"Actual LPCA",null,{"$f":"Inputs!D27","v":1931656}]
[]
[null,{"$f":"B9-1","v":-3},"Actual Losses",null,{"$f":"'Actual Losses'!L29","v":131495.72736999998}]
[]
[null,{"$f":"B11-1","v":-4},"Ultimate Claim Cost",null,{"$f":"E11*E7/E9","v":135277.35755362135}]
[]
[null,{"$f":"B13-1","v":-5},"Adjusted Final Cost",null,{"$f":"IFERROR(ROUND(INDEX('Final Cost Scenarios'!D9:D37,MATCH($E$13,'Final Cost Scenarios'!C9:C37,1))+($E$13-INDEX('Final Cost Scenarios'!C9:C37,MATCH($E$13,'Final Cost Scenarios'!C9:C37,1)))*(INDEX('Final Cost Scenarios'!D9:D37,MATCH($E$13,'Final Cost Scenarios'!C9:C37,1)+1)-INDEX('Final Cost Scenarios'!D9:D37,MATCH($E$13,'Final Cost Scenarios'!C9:C37,1)))/(INDEX('Final Cost Scenarios'!C9:C37,MATCH($E$13,'Final Cost Scenarios'!C9:C37,1)+1)-INDEX('Final Cost Scenarios'!C9:C37,MATCH($E$13,'Final Cost Scenarios'!C9:C37,1))),0),'Final Cost Scenarios'!D37)","v":1389374}]
[]
[null,{"$f":"B15-1","v":-6},"Final Cost, before surcharges",null,{"$f":"E15*E9/E7","v":1350534.546378531}]
[]
[null,{"$f":"B17-1","v":-7},"Surcharges- Policy Year 1",null,{"$f":"'Surcharges - Policy Year 1'!F30","v":32828}]
[null,{"$f":"B19-1","v":-8},"Surcharges- Policy Year 2",null,{"$f":"'Surcharges - Policy Year 2'!F30","v":30993}]
[null,{"$f":"B20-1","v":-9},"Surcharges- Policy Year 3",null,{"$f":"'Surcharges - Policy Year 3'!F30","v":19983}]
[]
[null,{"$f":"B21-1","v":-10},"Three -Year Surcharges",null,{"$f":"SUM(E19:E21)","v":83804}]
[]
[null,{"$f":"B23-1","v":-11},"Final Cost, including surcharges",null,{"$f":"E23+E17","v":1434338.546378531}]
[]
["Notes"]
[null,{"$f":"B7","v":-1},"From Expected LPCA tab."]
[null,{"$f":"B9","v":-2},"From Final Plan Analysis"]
[null,{"$f":"B11","v":-3},"From Actual Losses Tab"]
[null,{"$f":"B13","v":-4},{"$f":"\"(\"&-B7&\") / (\"&-B9&\") x (\"&-B11&\")\"","v":"(1) / (2) x (3)"}]
[null,{"$f":"B15","v":-5},"Interpolation of  final cost column in Final"]
[null,null,"Cost Scenarios tab based on value"]
[null,null,{"$f":"\"in (\"&-B13&\").\"","v":"in (4)."}]
[null,{"$f":"B32-1","v":-6},{"$f":"\"(\"&-B15&\") x (\"&-B9&\") / (\"&-B7&\")\"","v":"(5) x (2) / (1)"}]
[null,{"$f":"B35-1","v":-7},"From Surcharges - Policy Year 1"]
[null,{"$f":"B36-1","v":-8},"From Surcharges - Policy Year 2"]
[null,{"$f":"B37-1","v":-9},"From Surcharges - Policy Year 3"]
[null,{"$f":"B38-1","v":-10},{"$f":"\"(\"&-B19&\") + (\"&-B20&\") + (\"&-B21&\")\"","v":"(7) + (8) + (9)"}]
[null,{"$f":"B39-1","v":-11},{"$f":"\"(\"&-B17&\") + (\"&-B23&\")\"","v":"(6) + (10)"}]

{"sheet":"Final Cost Scenarios","index":6,"n_rows":37,"n_cols":6,"rows_kept":37,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Inputs!A1","v":"California Insurance Company Rehabilitation Plan"}]
[{"$f":"Inputs!A2","v":"Options to Settle Litigation Related to XYZ Company"}]
[{"$f":"Inputs!A3","v":"EquityComp and SolutionOne Programs and RPA"}]
[]
["Option 3 - Final Cost Scenarios"]
[]
[null,null,"Ultimate"]
[null,null,"Claims Cost","Final Cost",null,"Source:"]
[null,null,0,714987,null,"Workers' Compensation"]
[null,null,75000,933762,null,"Program Summary "]
[null,null,150000,1500657,null,"& Scenarios"]
[null,null,225000,1553415]
[null,null,300000,1606377]
[null,null,375000,1645896]
[null,null,450000,1685619]
[null,null,525000,1725339]
[null,null,600000,1751820]
[null,null,675000,1791339]
[null,null,750000,1817820]
[null,null,825000,1844301]
[null,null,900000,1870782]
[null,null,975000,1910298]
[null,null,1050000,1936779]
[null,null,1125000,1976502]
[null,null,1224000,2037000]
[null,null,1275000,2055741]
[null,null,1350000,2108703]
[null,null,1425000,2174700]
[null,null,1500000,2293662]
[null,null,1575000,2428716]
[null,null,1650000,2558064]
[null,null,1725000,2597787]
[null,null,1800000,2611026]
[null,null,1875000,2611026]
[null,null,1950000,2624268]
[null,null,2100000,2624268]
[null,null,13215000,2647896]

{"sheet":"Estimated LPCA","index":7,"n_rows":96,"n_cols":5,"rows_kept":96,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Inputs!A1","v":"California Insurance Company Rehabilitation Plan"}]
[{"$f":"Inputs!A2","v":"Options to Settle Litigation Related to XYZ Company"}]
[{"$f":"Inputs!A3","v":"EquityComp and SolutionOne Programs and RPA"}]
[]
["Option 3 - Estimated LPCA"]
[]
[]
[null,null,-1,{"$f":"C8-1","v":-2},{"$f":"D8-1","v":-3}]
[null,null,null,null,"Estimated"]
[null,null,"Loss Pick","Estimated","Loss Pick"]
[null,"Class","Containment","Annual","Containment"]
[null,"Code","Rate","Payroll","Amount"]
[]
[null,"Policy Year 1"]
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[]
[null,null,null,"Total:",{"$f":"SUM(E15:INDEX(E:E,14+Inputs!$B$59))","v":678759.99999999988}]
[]
[null,"Policy Year 2"]
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[]
[null,null,null,"Total:",{"$f":"SUM(E40:INDEX(E:E,39+Inputs!$C$59))","v":695396.28409999993}]
[]
[null,"Policy Year 3"]
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[null,{"$f":"IF(ROWS($B$65:B66)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B66)),\"\")","v":"CA8810"},{"$f":"IF(B66=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B66)))","v":1.07},{"$f":"IF(B66=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B66)))","v":3466399},{"$f":"IF(OR(C66=\"\",D66=\"\"),\"\",C66*D66/100)","v":37090.469300000004}]
[null,{"$f":"IF(ROWS($B$65:B67)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B67)),\"\")","v":""},{"$f":"IF(B67=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B67)))","v":""},{"$f":"IF(B67=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B67)))","v":""},{"$f":"IF(OR(C67=\"\",D67=\"\"),\"\",C67*D67/100)","v":""}]
[null,{"$f":"IF(ROWS($B$65:B68)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B68)),\"\")","v":""},{"$f":"IF(B68=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B68)))","v":""},{"$f":"IF(B68=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B68)))","v":""},""]
[null,{"$f":"IF(ROWS($B$65:B69)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B69)),\"\")","v":""},{"$f":"IF(B69=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B69)))","v":""},{"$f":"IF(B69=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B69)))","v":""},""]
[null,{"$f":"IF(ROWS($B$65:B70)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B70)),\"\")","v":""},{"$f":"IF(B70=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B70)))","v":""},{"$f":"IF(B70=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B70)))","v":""},""]
[null,{"$f":"IF(ROWS($B$65:B71)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B71)),\"\")","v":""},{"$f":"IF(B71=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B71)))","v":""},{"$f":"IF(B71=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B71)))","v":""},""]
[null,{"$f":"IF(ROWS($B$65:B72)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B72)),\"\")","v":""},{"$f":"IF(B72=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B72)))","v":""},{"$f":"IF(B72=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B72)))","v":""},""]
[null,{"$f":"IF(ROWS($B$65:B73)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B73)),\"\")","v":""},{"$f":"IF(B73=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B73)))","v":""},{"$f":"IF(B73=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B73)))","v":""},""]
[null,{"$f":"IF(ROWS($B$65:B74)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B74)),\"\")","v":""},{"$f":"IF(B74=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B74)))","v":""},{"$f":"IF(B74=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B74)))","v":""},""]
[null,{"$f":"IF(ROWS($B$65:B75)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B75)),\"\")","v":""},{"$f":"IF(B75=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B75)))","v":""},{"$f":"IF(B75=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B75)))","v":""},""]
[null,{"$f":"IF(ROWS($B$65:B76)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B76)),\"\")","v":""},{"$f":"IF(B76=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B76)))","v":""},{"$f":"IF(B76=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B76)))","v":""},""]
[null,{"$f":"IF(ROWS($B$65:B77)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B77)),\"\")","v":""},{"$f":"IF(B77=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B77)))","v":""},{"$f":"IF(B77=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B77)))","v":""},""]
[null,{"$f":"IF(ROWS($B$65:B78)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B78)),\"\")","v":""},{"$f":"IF(B78=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B78)))","v":""},{"$f":"IF(B78=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B78)))","v":""},""]
[null,{"$f":"IF(ROWS($B$65:B79)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B79)),\"\")","v":""},{"$f":"IF(B79=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B79)))","v":""},{"$f":"IF(B79=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B79)))","v":""},""]
[null,{"$f":"IF(ROWS($B$65:B80)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B80)),\"\")","v":""},{"$f":"IF(B80=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B80)))","v":""},{"$f":"IF(B80=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B80)))","v":""},""]
[null,{"$f":"IF(ROWS($B$65:B81)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B81)),\"\")","v":""},{"$f":"IF(B81=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B81)))","v":""},{"$f":"IF(B81=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B81)))","v":""},""]
[null,{"$f":"IF(ROWS($B$65:B82)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B82)),\"\")","v":""},{"$f":"IF(B82=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B82)))","v":""},{"$f":"IF(B82=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B82)))","v":""},""]
[null,{"$f":"IF(ROWS($B$65:B83)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B83)),\"\")","v":""},{"$f":"IF(B83=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B83)))","v":""},{"$f":"IF(B83=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B83)))","v":""},""]
[null,{"$f":"IF(ROWS($B$65:B84)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B84)),\"\")","v":""},{"$f":"IF(B84=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B84)))","v":""},{"$f":"IF(B84=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B84)))","v":""},""]
[null,{"$f":"IF(ROWS($B$65:B85)<=Inputs!$D$59,INDEX(Inputs!$A$64:$A$139,ROWS($B$65:B85)),\"\")","v":""},{"$f":"IF(B85=\"\",\"\",INDEX(Inputs!$E$64:$E$139,ROWS($B$65:B85)))","v":""},{"$f":"IF(B85=\"\",\"\",INDEX(Inputs!$D$64:$D$139,ROWS($B$65:B85)))","v":""},""]
[]
[null,null,null,"Total:",{"$f":"SUM(E65:INDEX(E:E,64+Inputs!$D$59))","v":613051.39639999997}]
[]
[null,null,null,"Three Year Estimated Loss Pick Containment Amount:",{"$f":"E87+E62+E37","v":1987207.6804999998}]
[]
["Notes"]
[{"$f":"C8","v":-1},"From RPA."]
[{"$f":"D8","v":-2},"Estimated Annual Remuneration from Extension of "]
[null,"Information Page of guaranteed cost policy for given"]
[null,"year of three year period."]
[{"$f":"E8","v":-3},{"$f":"\"By class, (\"&-D8&\") / 100 x (\"&-C8&\")\"","v":"By class, (2) / 100 x (1)"}]

{"sheet":"Actual Losses","index":8,"n_rows":46,"n_cols":12,"rows_kept":46,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Inputs!A1","v":"California Insurance Company Rehabilitation Plan"}]
[{"$f":"Inputs!A2","v":"Options to Settle Litigation Related to XYZ Company"}]
[{"$f":"Inputs!A3","v":"EquityComp and SolutionOne Programs and RPA"}]
[]
["Option 3 - Actual Losses"]
[null,null,null,null,null,null,"Data as of "]
[null,null,null,null,null,null,"2025-12-31"]
[]
[null,null,-1,{"$f":"C9-1","v":-2},-3,-4,-5,{"$f":"G9-1","v":-6},{"$f":"H9-1","v":-7},{"$f":"I9-1","v":-8},{"$f":"J9-1","v":-9},{"$f":"K9-1","v":-10}]
[]
[null,null,"Policy","Policy",null,null,"Age-to-",null,null,"IBNR ","IBNR"]
[null,null,"Effective ","Expiry",null,"Maturity","Ultimate","Paid","Case","Reserves","Reserves","Actual "]
[null,null,"Date","Date","Midpoint","(in months)","Factor","Losses","Reserves","Undiscounted","Discounted","Losses"]
[]
["Policy Year 1:",null,{"$f":"Inputs!D9","v":"2013-06-01"},{"$f":"Inputs!D11","v":"2014-05-31"},{"$f":"(((D15)-(C15))/2)+(C15)-1","v":"2013-11-29"},{"$f":"ROUND((_xlfn.DAYS(G$7,E15)/365*12)+6,0)","v":151},{"$f":"ROUND(VLOOKUP(F15,'Interpolated Development'!C13:E149,3,FALSE),4)","v":1.0341},{"$f":"Inputs!D31","v":66447},{"$f":"Inputs!D37","v":0},{"$f":"(G15-1)*(H15+I15)","v":2265.8427000000011},{"$f":"J15*0.9","v":2039.258430000001},{"$f":"SUM(H15,I15,K15)","v":68486.258430000002}]
[]
["Policy Year 2:",null,{"$f":"Inputs!D13","v":"2014-06-01"},{"$f":"Inputs!D15","v":"2015-05-31"},{"$f":"(((D17)-(C17))/2)+(C17)-1","v":"2014-11-29"},{"$f":"ROUND((_xlfn.DAYS(G$7,E17)/365*12)+6,0)","v":139},{"$f":"ROUND(VLOOKUP(F17,'Interpolated Development'!C15:E151,3,FALSE),4)","v":1.0363},{"$f":"Inputs!D33","v":1994},{"$f":"Inputs!C32","v":0},{"$f":"(G17-1)*(H17+I17)","v":72.382199999999997},{"$f":"J17*0.9","v":65.143979999999999},{"$f":"SUM(H17,I17,K17)","v":2059.1439799999998}]
[]
["Policy Year 3:",null,{"$f":"Inputs!D17","v":"2015-06-01"},{"$f":"Inputs!D19","v":"2016-05-30"},{"$f":"(((D19)-(C19))/2)+(C19)-1","v":"2015-11-29"},{"$f":"ROUND((_xlfn.DAYS(G$7,E19)/365*12)+6,0)","v":127},{"$f":"ROUND(VLOOKUP(F19,'Interpolated Development'!C17:E153,3,FALSE),4)","v":1.0386},{"$f":"Inputs!D35","v":58904},{"$f":"Inputs!C34","v":0},{"$f":"(G19-1)*(H19+I19)","v":2273.694399999998},{"$f":"J19*0.9","v":2046.3249599999983},{"$f":"SUM(H19,I19,K19)","v":60950.324959999998}]
[]
[null,null,null,null,null,null,{"$f":"L9-1","v":-11},null,null,null,"Total",{"$f":"SUM(L15:L19)","v":131495.72736999998}]
[]
[null,null,null,null,null,null,{"$f":"G21-1","v":-12},null,null,null,"Three Year Loss Pick Containment Amount:",{"$f":"Inputs!D27","v":1931656}]
[]
[null,null,null,null,null,null,{"$f":"G23-1","v":-13},null,null,null,"Aggregate Retention Factor:",{"$f":"Inputs!D29","v":0.94}]
[]
[null,null,null,null,null,null,{"$f":"G25-1","v":-14},null,null,null,"Aggregate Retention:",{"$f":"L23*L25","v":1815756.64}]
[]
[null,null,null,null,null,null,{"$f":"G27-1","v":-15},null,null,null,"Actual Losses subject to Aggregate Retention:",{"$f":"MIN(L27,L21)","v":131495.72736999998}]
[]
["Notes:"]
[{"$f":"C9","v":-1},"Provided by CIC."]
[{"$f":"A32-1","v":-2},"Provided by CIC."]
[{"$f":"A33-1","v":-3},"Midpoint of (1) and (2)."]
[-4,"Number of months from Column (3) to December 31, 2025."]
[-5,"From Interpolated Development tab using Column (4)."]
[-6,"Provided by CIC."]
[{"$f":"A37-1","v":-7},"Provided by CIC."]
[-8,"[(5) - 1.0] x [(6) + (7)]"]
[{"$f":"A39-1","v":-9},"(8) x 0.9, per  Schedule 2.6, Section IV, Subsection 3.c.vii. of Conservator Rehabilitation Plan."]
[{"$f":"A40-1","v":-10},"(6) + (7) + (9)"]
[{"$f":"A41-1","v":-11},"Sum of Column (10)."]
[{"$f":"A42-1","v":-12},"Provided by CIC."]
[-13,"Provided by CIC."]
[-14,"(12) x (13)"]
[{"$f":"A45-1","v":-15},"Minimum of (11) and (14)."]

{"sheet":"Loss and DCCE Development","index":9,"n_rows":43,"n_cols":11,"rows_kept":43,"cut":false,"hidden":false,"merged":[[6,1,6,10],[4,0,4,10]]}
[{"$f":"Inputs!A1","v":"California Insurance Company Rehabilitation Plan"}]
[{"$f":"Inputs!A2","v":"Options to Settle Litigation Related to XYZ Company"}]
[{"$f":"Inputs!A3","v":"EquityComp and SolutionOne Programs and RPA"}]
[]
["Option 2 - Incurred Loss and DCCE Development Pattern"]
[]
["Accident","Maturity (in months)"]
["Year",12,24,36,48,60,72,84,96,108,120]
[2009,37492,51558,54328,58689,57827,57970,55834,56584,57617,58215]
[2010,39200,54117,62865,63471,65244,62197,60670,61155,61876]
[2011,46760,67587,72296,79403,78228,77848,78213,79408]
[2012,55142,81675,99409,97682,99510,101902,101565]
[2013,76940,130887,145430,154995,163077,166385]
[2014,113867,172795,206747,222794,228952]
[2015,113068,190975,232527,244724]
[2016,107825,181017,202906]
[2017,92355,144045]
[2018,74215]
[]
[null,"Development Factors"]
[null,{"$f":"B8&\"-\"&C8","v":"12-24"},{"$f":"C8&\"-\"&D8","v":"24-36"},"36-48","48-60","60-72","72-84","84-96","96-108","108-120"]
[2009,{"$f":"C9/B9","v":1.3751733703190014},{"$f":"D9/C9","v":1.0537259009271112},1.0802716831099985,0.98531240948048182,1.0024728932851437,0.9631533551837157,1.0134326754307412,1.0182560441114097,1.0103788812329695]
[2010,1.3805357142857142,{"$f":"D10/C10","v":1.1616497588558123},1.0096397041278931,1.0279340171101763,0.95329838759119612,0.97544897663874464,1.0079940662600957,1.0117897146594719]
[2011,1.4454020530367835,1.0696731619986093,1.0983041938696469,0.9852020704507386,0.99514240425423117,1.004688623985202,1.0152787899709768]
[2012,1.4811758732001015,{"$f":"D12/C12","v":1.2171288644015916},{"$f":"E12/D12","v":0.98262732750555781},{"$f":"F12/E12","v":1.0187137855490265},{"$f":"G12/F12","v":1.0240377851472213},{"$f":"H12/G12","v":0.99669290102255104}]
[2013,1.7011567455159864,{"$f":"D13/C13","v":1.1111111111111112},{"$f":"E13/D13","v":1.0657704737674483},{"$f":"F13/E13","v":1.0521436175360495},{"$f":"G13/F13","v":1.0202848960920301}]
[2014,1.5175160494260849,{"$f":"D14/C14","v":1.1964871668740416},{"$f":"E14/D14","v":1.0776166038684962},{"$f":"F14/E14","v":1.0276398825821162}]
[2015,1.6890278416528106,{"$f":"D15/C15","v":1.2175782170441156},{"$f":"E15/D15","v":1.052454123607151}]
[2016,1.6788036169719454,{"$f":"D16/C16","v":1.120922344310203}]
[2017,1.5596881598180932]
[null,null,null,null,null,null,null,null,null,null,"Tail"]
["All-Year Denominator "]
["Weighted Average ",{"$f":"SUM(C$9:C17)/SUM(B$9:B17)","v":1.5742438647093895},{"$f":"SUM(D$9:D16)/SUM(C$9:C16)","v":1.1567754948093243},{"$f":"SUM(E$9:E15)/SUM(D$9:D15)","v":1.0551235001751369},{"$f":"SUM(F$9:F14)/SUM(E$9:E14)","v":1.0233429931140829},{"$f":"SUM(G$9:G13)/SUM(F$9:F13)","v":1.0052081761467258},{"$f":"SUM(H$9:H12)/SUM(G$9:G12)","v":0.9878799801278354},{"$f":"SUM(I$9:I11)/SUM(H$9:H11)","v":1.0124796499535222},{"$f":"SUM(J$9:J10)/SUM(I$9:I10)","v":1.0148973577149458},{"$f":"SUM(K$9:K9)/SUM(J$9:J9)","v":1.0103788812329695},{"$f":"'Tail Factor'!H12","v":1.04}]
["Final Age-to-Ultimate",{"$f":"PRODUCT(B33:$K$33)","v":2.1082971733301399},{"$f":"PRODUCT(C33:$K$33)","v":1.3392443322110952},{"$f":"PRODUCT(D33:$K$33)","v":1.157739196776336},{"$f":"PRODUCT(E33:$K$33)","v":1.097254678323595},{"$f":"PRODUCT(F33:$K$33)","v":1.0722257207083572},{"$f":"PRODUCT(G33:$K$33)","v":1.0666703138234814},{"$f":"PRODUCT(H33:$K$33)","v":1.0797569899993824},{"$f":"PRODUCT(I33:$K$33)","v":1.0664480911284968},{"$f":"PRODUCT(J33:$K$33)","v":1.0507940364822883},{"$f":"PRODUCT(K33:$K$33)","v":1.04}]
[]
["Implied Percent Reported",{"$f":"1/B34","v":0.47431643539153445},{"$f":"1/C34","v":0.74668973834595065},0.8637523915441816,0.91136544665074248,0.93263944399632392,0.93749679450204104,0.92613431472258589,0.93769214678026891,0.95166128211735002,0.96153846153846145]
[]
["Source:","Each diagonal is based on corresponding CIC Annual Statements from 2009-2018, Schedule P, Part 1 - Workers' Compensation."]
[null,"Each point along a diagonal is the sum of Schedule P, Part 1 - Workers' Compensation Columns (4), (6), (13) and (17) for"]
[null,"the corresponding accident period from the corresponding Annual Statement."]
[]
["Notes:","Tail Factor is from Tail Factor tab Column (7)."]
[null,"Implied percent reported is 1.0 / Final Age-to-Ultimate."]

{"sheet":"Tail Factor","index":10,"n_rows":26,"n_cols":8,"rows_kept":26,"cut":false,"hidden":false,"merged":[[0,0,0,7],[1,0,1,7],[2,0,2,7],[4,0,4,7]]}
[{"$f":"Inputs!A1","v":"California Insurance Company Rehabilitation Plan"}]
[{"$f":"Inputs!A2","v":"Options to Settle Litigation Related to XYZ Company"}]
[{"$f":"Inputs!A3","v":"EquityComp and SolutionOne Programs and RPA"}]
[]
["Option 2 - Tail Factor Calculation"]
[]
[null,-1,{"$f":"B7-1","v":-2},-3,-4,-5,-6,-7]
[]
[null,null,null,null,null,null,"Indicated","Selected"]
[null,null,"Case","Ultimate","Unadjusted","Maturity","CDF at","Tail "]
[null,"IBNR","Incurred","Losses","Tail Factor","Adjustment","120 Months","Factor"]
[2009,2009,{"$f":"'Loss and DCCE Development'!K9","v":58215},{"$f":"B12+C12","v":60224},{"$f":"D12/C12","v":1.0345100060121961},1,{"$f":"E12/F12","v":1.0345100060121961},{"$f":"ROUND(AVERAGE(G12:G14),3)","v":1.04}]
[2010,3294,{"$f":"'Loss and DCCE Development'!J10","v":61876},{"$f":"B13+C13","v":65170},{"$f":"D13/C13","v":1.0532355032645937},{"$f":"'Loss and DCCE Development'!J33","v":1.0103788812329695},{"$f":"E13/F13","v":1.0424163873846275}]
[2011,5492,{"$f":"'Loss and DCCE Development'!I11","v":79408},84900,1.0691617973000203,{"$f":"('Loss and DCCE Development'!I33*'Loss and DCCE Development'!J33)","v":1.0254308568543238},{"$f":"E14/F14","v":1.042646405804335}]
[]
["Notes:"]
[{"$f":"B7","v":-1},"From CIC 2018 Annual Statement, Schedule P, Part 1 - Workers' Compensation "]
[null,"Column (15) plus Column (19)."]
[{"$f":"A17-1","v":-2},"From Loss and DCCE Development tab, last diagonal."]
[{"$f":"A19-1","v":-3}," (1) + (2)"]
[-4,"(3) / (2)"]
[-5,"2010 equals 108-120 All Year Denominator Weighted-Average in Loss and DCCE "]
[null,"Development tab. 2011 equals product of 96-108 and 108-120 All Year Denominator"]
[null,"Weighted-Averages in Loss and DCCE Development tab."]
[{"$f":"A22-1","v":-6},"(4) / (5)"]
[-7,"Average of Column (6)"]

{"sheet":"Interpolated Development","index":11,"n_rows":149,"n_cols":7,"rows_kept":149,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Inputs!A1","v":"California Insurance Company Rehabilitation Plan"}]
[{"$f":"Inputs!A2","v":"Options to Settle Litigation Related to XYZ Company"}]
[{"$f":"Inputs!A3","v":"EquityComp and SolutionOne Programs and RPA"}]
[]
["Option 2 - Interpolated Incurred Loss and DCCE Development Pattern"]
[]
[null,null,{"$f":"-1","v":-1},{"$f":"C7-1","v":-2},{"$f":"D7-1","v":-3}]
[]
[null,null,null,null,"Implied "]
[null,null,null,"Estimated","Cumulative"]
[null,null,"Maturity","Percent","Development"]
[null,null,"(in months)","Reported","Factor",null,"Notes:"]
[null,null,60,{"$f":"'Loss and DCCE Development'!F36","v":0.93263944399632392},{"$f":"1/D13","v":1.0722257207083572},null,"Bold entries in Column (2) from \"Loss and DCCE"]
[null,null,{"$f":"C13+1","v":61},{"$f":"$D$13*($D$25/$D$13)^((C14-$C$13)/(12))","v":0.93304326016743599},{"$f":"1/D14","v":1.0717616671069983},null,"Development\" tab corresponding Implied Percent Reported row."]
[null,null,62,{"$f":"$D$13*($D$25/$D$13)^((C15-60)/(12))","v":0.93344725118371608},1.0712978143455749]
[null,null,63,0.93385141712086861,1.0708341623371651,null,"Non-bold entries in Column (2) based on exponential interpolation."]
[null,null,64,0.93425575805463124,1.0703707109948841]
[null,null,65,0.93466027406077457,1.0699074602318841,null,"Column (3) = 1 / Column (2) for Maturity less than or equal to 120."]
[null,null,66,0.93506496521510163,1.0694444099613558,null,"For Maturity greater than 120, Column (3) is judgmentally selected as the"]
[null,null,67,0.93546983159344865,1.0689815600965269,null,"120 month estimated percent reported decayed at 0.995."]
[null,null,68,0.93587487327168439,1.0685189105506629]
[null,null,69,0.93628009032571036,1.0680564612370673]
[null,null,70,0.93668548283146136,1.0675942120690802]
[null,null,71,0.93709105086490474,1.0671321629600798]
[null,null,72,{"$f":"'Loss and DCCE Development'!G36","v":0.93749679450204104},1.0666703138234814]
[null,null,73,{"$f":"$D$25*($D$37/$D$25)^((C26-$C$25)/(12))","v":0.93654462020465412},1.0677547854382843]
[null,null,74,0.93559341298885934,1.0688403596230829]
[null,null,75,0.9346431718724344,1.0699270374988477]
[null,null,76,0.93369389587415452,1.0710148201876886]
[null,null,77,0.93274558401379171,1.0721037088128567]
[null,null,78,0.93179823531211348,1.0731937044987445]
[null,null,79,0.93085184879088168,1.0742848083708889]
[null,null,80,0.92990642347285224,1.0753770215559695]
[null,null,81,0.92896195838177298,1.0764703451818127]
[null,null,82,0.92801845254238391,1.0775647803773909]
[null,null,83,0.92707590498041492,1.0786603282728242]
[null,null,84,{"$f":"'Loss and DCCE Development'!H36","v":0.92613431472258589},1.0797569899993824]
[null,null,85,{"$f":"$D$37*($D$49/$D$37)^((C38-$C$37)/(12))","v":0.92709200184396034},1.0786415997668275]
[null,null,86,0.92805067928024676,1.0775273617336867]
[null,null,87,0.92901034805549976,1.0764142747097358]
[null,null,88,0.92997100919483222,1.0753023375059818]
[null,null,89,0.93093266372441763,1.0741915489346587]
[null,null,90,0.93189531267149039,1.073081907809228]
[null,null,91,0.93285895706434718,1.0719734129443768]
[null,null,92,0.93382359793234804,1.0708660631560161]
[null,null,{"$f":"C45+1","v":93},0.93478923630591715,1.0697598572612812]
[null,null,94,0.93575587321654463,1.0686547940785283]
[null,null,95,0.93672350969678719,1.0675508724273346]
[null,null,96,{"$f":"'Loss and DCCE Development'!I36","v":0.93769214678026891},1.0664480911284968]
[null,null,97,{"$f":"$D$49*($D$61/$D$49)^((C50-$C$49)/(12))","v":0.9388483678438585},1.0651347270236846]
[null,null,98,0.94000601458553723,1.0638229803677532]
[null,null,99,0.94116508876323679,1.0625128491687645]
[null,null,100,0.94232559213705702,1.0612043314372326]
[null,null,101,0.94348752646926781,1.059897425186122]
[null,null,102,0.94465089352431209,1.0585921284308439]
[null,null,103,0.94581569506880825,1.0572884391892543]
[null,null,104,0.94698193287155319,1.05598635548165]
[null,null,105,0.94814960870352472,1.0546858753307657]
[null,null,106,0.94931872433788467,1.0533869967617711]
[null,null,107,0.95048928154998058,1.0520897178022686]
[null,null,108,{"$f":"'Loss and DCCE Development'!J36","v":0.95166128211735002},1.0507940364822883]
[null,null,109,{"$f":"$D$61*($D$73/$D$61)^((C62-$C$61)/(12))","v":0.95248049070278573},1.0498902704685869]
[null,null,110,0.95330040447894326,1.048987281765166]
[null,null,111,0.95412102405286447,1.0480850697034778]
[null,null,112,0.95494235003211403,1.0471836336155482]
[null,null,113,0.95576438302477928,1.0462829728339791]
[null,null,114,0.95658712363947096,1.0453830866919456]
[null,null,115,0.95741057248532424,1.0444839745231962]
[null,null,116,0.95823473017199801,1.0435856356620525]
[null,null,117,0.95905959730967649,1.0426880694434091]
[null,null,118,0.95988517450906896,1.0417912752027321]
[null,null,119,0.96071146238141014,1.0408952522760595]
[null,null,120,{"$f":"'Loss and DCCE Development'!K36","v":0.96153846153846145},1.04]
[null,null,121,{"$f":"1/E74","v":0.96172704114935359},{"$f":"E73^0.995","v":1.0397960722877322}]
[null,null,122,{"$f":"1/E75","v":0.96191471457001609},{"$f":"E74^0.995","v":1.0395932039016664}]
[null,null,123,0.96210148597233158,1.0393913891416215]
[null,null,124,0.96228735951080036,1.0391906223400582]
[null,null,{"$f":"C77+1","v":125},0.96247233932259435,1.0389908978618734]
[null,null,126,0.96265642952761066,1.0387922101041951]
[null,null,127,0.96283963422852537,1.0385945534961794]
[null,null,128,0.96302195751084851,1.0383979224988076]
[null,null,129,0.96320340344297595,1.0382023116046875]
[null,null,130,0.96338397607624549,1.0380077153378526]
[null,null,131,0.96356367944498877,1.0378141282535664]
[null,null,132,0.96374251756658735,1.0376215449381245]
[null,null,133,0.96392049444152483,1.0374299600086612]
[null,null,134,0.96409761405344185,1.0372393681129555]
[null,null,135,0.96427388036918971,1.0370497639292395]
[null,null,136,0.96444929733888518,1.0368611421660077]
[null,null,137,0.96462386889596308,1.0366734975618277]
[null,null,138,0.96479759895723216,1.0364868248851522]
[null,null,139,0.96497049142292768,1.0363011189341329]
[null,null,140,0.96514255017676609,1.0361163745364348]
[null,null,141,0.96531377908599891,1.035932586549053]
[null,null,142,0.96548418200146735,1.035749749858129]
[null,null,143,0.96565376275765513,1.0355678593787705]
[null,null,144,0.96582252517274403,1.0353869100548707]
[null,null,145,0.96599047304866648,1.0352068968589301]
[null,null,146,0.96615761017116075,1.0350278147918783]
[null,null,147,0.96632394030982438,1.0348496588828984]
[null,null,148,0.9664894672181682,1.0346724241892513]
[null,null,149,0.96665419463367031,1.0344961057961028]
[null,null,150,0.96681812627783004,1.0343206988163507]
[null,null,151,0.96698126585622213,1.034146198390453]
[null,null,152,0.96714361705855001,1.0339725996862583]
[null,null,153,0.96730518355870021,1.033799897898837]
[null,null,154,0.9674659690147962,1.0336280882503126]
[null,null,155,0.96762597706925202,1.0334571659896963]
[null,null,156,0.96778521134882567,1.0332871263927208]
[null,null,{"$f":"C109+1","v":157},0.96794367546467364,1.0331179647616762]
[null,null,158,0.96810137301240395,1.032949676425247]
[null,null,159,0.96825830757213016,1.03278225673835]
[null,null,160,0.96841448270852504,1.0326157010819732]
[null,null,161,0.96856990197087367,1.0324500048630165]
[null,null,162,0.96872456889312752,1.0322851635141328]
[null,null,163,0.96887848699395762,1.0321211724935704]
[null,null,164,0.96903165977680805,1.0319580272850164]
[null,null,165,0.96918409072994927,1.031795723397442]
[null,null,166,0.96933578332653159,1.0316342563649472]
[null,null,167,0.9694867410246385,1.0314736217466083]
[null,null,168,0.96963696726733961,1.0313138151263255]
[null,null,169,0.96978646548274394,1.0311548321126716]
[null,null,170,0.96993523908405288,1.0309966683387424]
[null,null,171,0.97008329146961358,1.0308393194620067]
[null,null,172,0.97023062602297194,1.0306827811641592]
[null,null,173,0.97037724611292486,1.030527049150973]
[null,null,174,0.97052315509357401,1.0303721191521535]
[null,null,175,0.97066835630437787,1.0302179869211936]
[null,null,176,0.97081285307020471,1.0300646482352296]
[null,null,177,0.97095664870138521,1.0299120988948982]
[null,null,178,0.9710997464937654,1.0297603347241941]
[null,null,179,0.97124214972875877,1.0296093515703293]
[null,null,180,0.97138386167339841,1.0294591453035926]
[null,null,181,0.97152488558038985,1.029309711817211]
[null,null,182,0.97166522468816352,1.0291610470272103]
[null,null,183,0.97180488222092631,1.0290131468722792]
[null,null,184,0.97194386138871414,1.0288660073136315]
[null,null,185,0.97208216538744374,1.028719624334872]
[null,null,186,{"$f":"1/E139","v":0.97221979739896502},{"$f":"E138^0.995","v":1.0285739939418606}]
[null,null,187,0.97235676059111242,1.0284291121625799]
[null,null,188,0.97249305811775677,1.0282849750470018]
[null,null,{"$f":"C141+1","v":189},0.97262869311885758,1.0281415786669554]
[null,null,190,0.97276366872051401,1.0279989191159968]
[null,null,191,0.9728979880350167,1.0278569925092782]
[null,null,192,0.97303165416089898,1.0277157949834195]
[null,null,193,0.97316467018298858,1.0275753226963793]
[null,null,194,0.97329703917245858,1.0274355718273278]
[null,null,195,0.9734287641868784,1.0272965385765203]
[null,null,196,0.97355984827026598,1.0271582191651705]

{"sheet":"Surcharges - Policy Year 1","index":12,"n_rows":36,"n_cols":7,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Inputs!A1","v":"California Insurance Company Rehabilitation Plan"}]
[{"$f":"Inputs!A2","v":"Options to Settle Litigation Related to XYZ Company"}]
[{"$f":"Inputs!A3","v":"EquityComp and SolutionOne Programs and RPA"}]
[]
["Option 3 - Surcharges - Policy Year 1"]
[]
[null,null,null,-1,{"$f":"D7-1","v":-2},-3]
[]
[null,null,null,"Policy","Policy","Guaranteed"]
[null,null,null,"Effective ","Expiry","Cost"]
[null,null,null,"Date","Date","Premium"]
[]
[null,null,null,{"$f":"Inputs!D9","v":"2013-06-01"},{"$f":"Inputs!D11","v":"2014-05-31"},{"$f":"Inputs!D21","v":680539}]
[]
[{"$f":"F7-1","v":-4},null,null,null,"CIGA California Domiciled Insureds:",{"$f":"ROUND(E16*F$13,0)","v":13611},"(3) x (5)"]
[{"$f":"A15-1","v":-5},null,null,null,0.02,null,"From first guaranteed cost policy."]
[-6,null,null,null,"Workers Compensation Fraud Surcharge:",{"$f":"ROUND(E18*F$13,0)","v":2593},"(3) x (7)"]
[-7,null,null,null,3.81E-3,null,"From first guaranteed cost policy."]
[-8,null,null,null,"User Funding Rate:",{"$f":"ROUND(E20*F$13,0)","v":9326},"(3) x (9)"]
[-9,null,null,null,1.3703999999999999E-2,null,"From first guaranteed cost policy."]
[-10,null,null,null,"Uninsured Employers Fund:",{"$f":"ROUND(E22*F$13,0)","v":2321},"(3) x (11)"]
[-11,null,null,null,3.4099999999999998E-3,null,"From first guaranteed cost policy."]
[-12,null,null,null,"Subsequent Injuries Benefit Fund:",{"$f":"ROUND(E24*F$13,0)","v":1162},"(3) x (13)"]
[-13,null,null,null,1.707E-3,null,"From first guaranteed cost policy."]
[-14,null,null,null,"Occupational Safety & Health Fund:",{"$f":"ROUND(E26*F$13,0)","v":1946},"(3) x (15)"]
[-15,null,null,null,2.859E-3,null,"From first guaranteed cost policy."]
[-16,null,null,null,"Labor Enforcement & Compliance Fund:",{"$f":"ROUND(E28*F$13,0)","v":1869},"(3) x (17)"]
[-17,null,null,null,2.7469999999999999E-3,null,"From first guaranteed cost policy."]
[]
[{"$f":"A28-1","v":-18},null,null,null,"Total Policy Year 1 Surcharges",{"$f":"SUM(F15:F27)","v":32828},"Sum (4), (6), (8), (10), (12), (14), (16)"]
[]
[]
["Notes:"]
[{"$f":"D7","v":-1},null,"Provided by CIC."]
[{"$f":"A34-1","v":-2},null,"Provided by CIC."]
[{"$f":"A35-1","v":-3},null,"Provided by CIC. Excludes Taxes and Assessments."]

{"sheet":"Surcharges - Policy Year 2","index":13,"n_rows":36,"n_cols":7,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Inputs!A1","v":"California Insurance Company Rehabilitation Plan"}]
[{"$f":"Inputs!A2","v":"Options to Settle Litigation Related to XYZ Company"}]
[{"$f":"Inputs!A3","v":"EquityComp and SolutionOne Programs and RPA"}]
[]
["Option 3 - Surcharges - Policy Year 2"]
[]
[null,null,null,-1,{"$f":"D7-1","v":-2},-3]
[]
[null,null,null,"Policy","Policy","Guaranteed"]
[null,null,null,"Effective ","Expiry","Cost"]
[null,null,null,"Date","Date","Premium"]
[]
[null,null,null,{"$f":"Inputs!D15","v":"2015-05-31"},{"$f":"Inputs!D15","v":"2015-05-31"},{"$f":"Inputs!D23","v":691795}]
[]
[{"$f":"F7-1","v":-4},null,null,null,"CIGA California Domiciled Insureds:",{"$f":"ROUND(E16*F$13,0)","v":15565},"(3) x (5)"]
[{"$f":"A15-1","v":-5},null,null,null,{"$f":"0.0225","v":2.2499999999999999E-2},null,"From second guaranteed cost policy."]
[-6,null,null,null,"Workers Compensation Fraud Surcharge:",{"$f":"ROUND(E18*F$13,0)","v":1760},"(3) x (7)"]
[-7,null,null,null,2.5439999999999998E-3,null,"From second guaranteed cost policy."]
[-8,null,null,null,"User Funding Rate:",{"$f":"ROUND(E20*F$13,0)","v":8472},"(3) x (9)"]
[-9,null,null,null,1.2246999999999999E-2,null,"From second guaranteed cost policy."]
[-10,null,null,null,"Uninsured Employers Fund:",{"$f":"ROUND(E22*F$13,0)","v":1109},"(3) x (11)"]
[-11,null,null,null,1.603E-3,null,"From second guaranteed cost policy."]
[-12,null,null,null,"Subsequent Injuries Benefit Fund:",{"$f":"ROUND(E24*F$13,0)","v":893},"(3) x (13)"]
[-13,null,null,null,1.291E-3,null,"From second guaranteed cost policy."]
[-14,null,null,null,"Occupational Safety & Health Fund:",{"$f":"ROUND(E26*F$13,0)","v":1498},"(3) x (15)"]
[-15,null,null,null,2.166E-3,null,"From second guaranteed cost policy."]
[-16,null,null,null,"Labor Enforcement & Compliance Fund:",{"$f":"ROUND(E28*F$13,0)","v":1696},"(3) x (17)"]
[-17,null,null,null,2.4520000000000002E-3,null,"From second guaranteed cost policy."]
[]
[{"$f":"A28-1","v":-18},null,null,null,"Total Policy Year 2 Surcharges",{"$f":"SUM(F15:F27)","v":30993},"Sum (4), (6), (8), (10), (12), (14), (16)"]
[]
[]
["Notes:"]
[{"$f":"D7","v":-1},null,"Provided by CIC."]
[{"$f":"A34-1","v":-2},null,"Provided by CIC."]
[{"$f":"A35-1","v":-3},null,"Provided by CIC. Excludes Taxes and Assessments."]

{"sheet":"Surcharges - Policy Year 3","index":14,"n_rows":36,"n_cols":7,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Inputs!A1","v":"California Insurance Company Rehabilitation Plan"}]
[{"$f":"Inputs!A2","v":"Options to Settle Litigation Related to XYZ Company"}]
[{"$f":"Inputs!A3","v":"EquityComp and SolutionOne Programs and RPA"}]
[]
["Option 3 - Surcharges - Policy Year 3"]
[]
[null,null,null,-1,{"$f":"D7-1","v":-2},-3]
[]
[null,null,null,"Policy","Policy","Guaranteed"]
[null,null,null,"Effective ","Expiry","Cost"]
[null,null,null,"Date","Date","Premium"]
[]
[null,null,null,{"$f":"Inputs!D17","v":"2015-06-01"},{"$f":"Inputs!D19","v":"2016-05-30"},{"$f":"Inputs!D25","v":608816}]
[]
[{"$f":"F7-1","v":-4},null,null,null,"CIGA California Domiciled Insureds:",{"$f":"ROUND(E16*F$13,0)","v":11166},"(3) x (5)"]
[{"$f":"A15-1","v":-5},null,null,null,1.8341E-2,null,"From third guaranteed cost policy."]
[-6,null,null,null,"Workers Compensation Fraud Surcharge:",{"$f":"ROUND(E18*F$13,0)","v":1104},"(3) x (7)"]
[-7,null,null,null,1.8140000000000001E-3,null,"From third guaranteed cost policy."]
[-8,null,null,null,"User Funding Rate:",{"$f":"ROUND(E20*F$13,0)","v":4323},"(3) x (9)"]
[-9,null,null,null,7.1000000000000004E-3,null,"From third guaranteed cost policy."]
[-10,null,null,null,"Uninsured Employers Fund:",{"$f":"ROUND(E22*F$13,0)","v":717},"(3) x (11)"]
[-11,null,null,null,1.1770000000000001E-3,null,"From third guaranteed cost policy."]
[-12,null,null,null,"Subsequent Injuries Benefit Fund:",{"$f":"ROUND(E24*F$13,0)","v":328},"(3) x (13)"]
[-13,null,null,null,5.3799999999999996E-4,null,"From third guaranteed cost policy."]
[-14,null,null,null,"Occupational Safety & Health Fund:",{"$f":"ROUND(E26*F$13,0)","v":1429},"(3) x (15)"]
[-15,null,null,null,2.3479999999999998E-3,null,"From third guaranteed cost policy."]
[-16,null,null,null,"Labor Enforcement & Compliance Fund:",{"$f":"ROUND(E28*F$13,0)","v":916},"(3) x (17)"]
[-17,null,null,null,1.505E-3,null,"From third guaranteed cost policy."]
[]
[{"$f":"A28-1","v":-18},null,null,null,"Total Policy Year 3 Surcharges",{"$f":"SUM(F15:F27)","v":19983},"Sum (4), (6), (8), (10), (12), (14), (16)"]
[]
[]
["Notes:"]
[{"$f":"D7","v":-1},null,"Provided by CIC."]
[{"$f":"A34-1","v":-2},null,"Provided by CIC."]
[{"$f":"A35-1","v":-3},null,"Provided by CIC. Excludes Taxes and Assessments."]

{"sheet":"Inputs","index":15,"n_rows":65,"n_cols":5,"rows_kept":65,"cut":false,"hidden":false,"merged":[[1,0,1,4],[2,0,2,4],[3,0,3,4],[4,0,4,4]]}
["California Insurance Company Rehabilitation Plan"]
[{"$f":"\"Options to Settle Litigation Related to \" & Insured","v":"Options to Settle Litigation Related to XYZ Company"}]
["EquityComp and SolutionOne Programs and RPA"]
[]
["Option 3 - Inputs"]
[]
[null,null,"Insured:","XYZ Company"]
[]
[null,null,"First Policy Effective Date:","2013-06-01"]
[]
[null,null,"First Policy Expiry Date:",{"$f":"D9+(364)","v":"2014-05-31"}]
[]
[null,null,"Second Policy Effective Date:","2014-06-01"]
[]
[null,null,"Second Policy Expiry Date:",{"$f":"D13+(364)","v":"2015-05-31"}]
[]
[null,null,"Third Policy Effective Date:","2015-06-01"]
[]
[null,null,"Third Policy Expiry Date:",{"$f":"D17+(364)","v":"2016-05-30"}]
[]
[null,null,"Guaranteed Cost Premium - Year 1, excluding surcharges",680539]
[]
[null,null,"Guaranteed Cost Premium - Year 2, excluding surcharges",691795]
[]
[null,null,"Guaranteed Cost Premium - Year 3, excluding surcharges",608816]
[]
[null,null,"Three-Year Loss Pick Containment Amount:",1931656]
[]
[null,null,"Aggregate Retention (Loss Limit):",0.94]
[]
[null,null,"First Policy, Paid Losses as of 12/31/2025:",66447]
[]
[null,null,"Second Policy, Paid Losses as of 12/31/2025:",1994]
[]
[null,null,"Third Policy, Paid Losses as of 12/31/2025:",58904]
[]
[null,null,"First Policy, Case Reserves as of 12/31/2025:",0]
[]
[null,null,"Second Policy, Case Reserves as of 12/31/2025:",0]
[]
[null,null,"Third Policy, Case Reserves as of 12/31/2025:",0]
[]
[null,null,"Second Policy, Paid Losses as of 12/31/2025:",1994]
[]
[null,null,"Third Policy, Paid Losses as of 12/31/2025:",58904]
[]
[null,null,"First Policy, Case Reserves as of 12/31/2025:",0]
[]
[null,null,"Second Policy, Case Reserves as of 12/31/2025:",0]
[]
[null,null,"Third Policy, Case Reserves as of 12/31/2025:",0]
[]
[null,null,"Total Payments:",1731228]
[]
[null,null,"Restitution Payment Date","2026-11-01"]
[]
[]
[null,"Year 1","Year 2","Year 3"]
["# Class Codes",2,2,2]
[]
[null,null,null,null,"Loss Pick"]
[null,null,null,null,"Containment"]
["Class Codes","Payroll","Payroll","Payroll","Rate"]
["CA3831",8000000,8108736,7101861,8.11]
["CA8810",2800000,3530635,3466399,1.07]