Free Reply to Response to Motion - District Court of Federal Claims - federal

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 1 of 25

THE UNITED STATES CO~T OF FEDERAL CLAIMS ACCEPTANCE INSURANCE COMPANIES.INC., Plaintiff, No. 03-2794 Judge Wheeler THE UNITED STATES, Defendant. APPENDIX TO DEFENDANT'SOPPOSITION TO PLAINTIFF'S CROSS-MOTION FOR SUMMARY JUDGMENTAND REPLY IN SUPPORT OF DEFENDANT'S RENEWEDMOTION TO DISMISS FOR LACK OF SUBJECT MATTER JURISDICTION OR, IN THE ALTERNATIVE~ FOR SUMMARYJUDGMENT PETER D. KEISLER Assistant Attorney General DAVID M. COHEN Director OF COL~SEL: DONALD BRITTENHAM,JR. A. Attorney Department of A~iculture MARKA. MELNICK Assistant Director

DAVIDB. STINSON Trial Attorney CommercialLitigation Branch Civil Division Departmentof Justice Attn: Classification Unit 8th Floor, 1100 L St., N.W. Washington, D.C. 20530 Tele: (202) 307-0163 Fax: (202) 514-8624 Attorneys for Defendant

May8, 2006

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 2 of 25

INDEX TO SUPPLEMENTAL APPENDIX Tab 30 September 30, 2002 Quarterly Statement of AmericanGrowers to Nebraska Department of Insurance ................................ 542

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 3 of 25

PROPERTYAND CASUALTYCOMPANIES--ASSOCIATION EDITION

1

6

4

0

3

2

0

0

2

2

0

I

Ca

0

~

0

3

QUARTERLY STATEMENT
AS OF SEPTEMBER 2002 30,
OF THE CONDITIONAND AFFAIRS OF THE

AMERICAN GROWERSINSURANCE COMPANY
NAIC Group Code 0329 0329 NAIC Company Code 16403 Employer s ID Number 47.0484601

Coumry Domicile of 04/01/1946 Stalulory Home Office MainAdministraiive Office Council EIuffe, IA 51503 Mail Address 535 W Broadway Commenced Business 0410t/1946

Suile 500. 301 South 13th 535 W Broadway 712-326-3916 Council Bluffs. ~A51503

Primary. Location of Booksand Records Council Bluffs. IA 51503 Internel WebsiteAddress Statement Contact rschuemann@ema£.com Policyowner Relatbns Contact Urbandale, IA 50322 T~ac,v Schminke Richard Howard Schuemann 712-328-3916 712-325-5936 11327Aurora Avenue 515-633-1226 712-328-3915

OFFICERS
Presiden{ Treasurer JohnBd.~ar Martin DwayneDuncan Hallman Secrelery J. Michael Gotlschalk

VICE PRESIDENTS
John Ra,/Svobode Mar~, Louise Sutton

DIRECTORS OR TRUSTEES
Charles EdwardBoyle John Ed~er Marlin J, Michael Go~tschalk DwayneDuncan Hallman

$S

Theofficers of Ibis reporting enlity, being duly sworn, eachdepose say tha~ they are the describedoff,cars of said reporting enllty, andlhat on lhe and reporting period stated above,all of the herein described assets werethe absoluteproperly of Ihe said reperling enfity, free andclear from anyliana or claims thereon, except as herein stated, and thai this stalemenL together wiffi related exhibits, schedulesand explanalions lherein contained, annexed or referred to is a full and true statement all Ihe assetsandliabilities andof the condition andaffairs of the said reporting entity as of the reporting of period stated above, and of its ~ncome deduclions lherefrom for the period ended, and have beencompleled in accordancewith lha NAICAnnual and SlatementInstructions end AccountingPracticee and Procedures Manual except to the exlent lhat: (i) slale law maydiffer; or, (2) that stale rules regulations require differences in reborling not related to accountingpractices and procedures,accordinglo the besl of ~heir infermalion, knowledge and belief, respectively.

Subscribedand sworn to before methis 12th .day of November,2002

AUS 011582

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 4 of 25

STATEMENT AS OF SEPTEMBER 30, 2002 OF THE AMERICANGROWERS INSURANCECOMPANY

ASSETS
4 2 3 December 31, PhorYearNet 3.880.248 -" 8,880.245

8.~96.2~7

2.2 Common stocks

168,797

5 " Cash (8

8.208,808andshorlqerminvestmencs 10.520.520

78.374.180i

78374,180 1,331.900

14,285,534 23,891,080

premiums)

152.508,708

182,808,706

86,161.853

29581~526 $ 0 he1deferred assel} tax 27.608.159 4,528.443 27,805~59 3,747,9tl 0 64,020 781,632 112456

64.357.317 4J23,910 61,340 72,018 ~05,463

3.868.192 867.632 37,121794 37121794

0 26;352420 261.362.420 193.088,488 193.058.488

28. TOTALS !Lines 26 and27) DETAILS WRITE-INS OF 0801+ 0802. 0803.

0899. TolaIs(Lines O801Ihtu plus 0803 0898)(Line 8 above) 0 2502.Prepaids 567.632 567.832

o 0

587,632

567.632

543
2

AUS 011583

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 5 of 25

STATEMENT OF SEPTEMBER 2002 OF THE AMERICAN AS 30, GROWERS INSURANCE COMPANY

LIABILITIES,

SURPLUS AND OTHERFUNDS
2 973.650 45000 2 54~3t0 ! 997191 553

t94 442.466 18.319 125050 0

250,270,207 i

117.622,903 117.622.903 2.500.000

250.270.207i 2,500.000

20,000.000 2,426.884 (13.834,671)

20.000,000 2.426,8~4

11,092.213 26L362.420 DETAILS WRITEqNS OF 2301. 2302. 2303. 2398. Summary ofremaimnw~lmins~r Line 231tom oveHIow page 0 2399.Tola]s{Lines2301thru 2303 ptus 2390)(Line above! 23 2701. 2702 2703 2798. Summa~otremaining wrHe-ins ~rLine 27fromove~iowpage 2799.Tolals(Lines2701~hru plus 2798!(Line above) 2703 27 3001. 3002. 3003. 3098. Summa~ ohemaimng w~ile-insbrLine 301tom ovedlowpage 3099.Totals(Lines3001thru 3003 plus 3098!!Line30above)

75.435.582 193,058.485

544
3

AUS011584

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 6 of 25

STATEMENT OF SEPTEMBER 2002 OF THE AMERICAN AS 30, GROWERS INSURANCE COMPANY

STATEMENTOF INCOME
2 3 Prior Year Ended

1.1 Ditect (written $ 1.2 Assumed {written S 1.3 Ceded (wrilten $

599.263.828 28.698.032 ) 212.832 994 }

599.253,828 28.698.032 212,632.994 4~5.125.888

288.920.906 181105.888 355,373.534 32.853.361

209,511.533 240.053.588 388.844443 80.950283

740.564~77 97,817.072 4132~4.074 424.767 2.869.849 48627485 476,204,219 (01,138.353

234876.662 ~81 816687 40~600483 ~5092~885 ~.537.724 14.959.028

407,213,698 321.790.665 712,649.635 16.354.728 2.232.848 50.670,380 68,257.956

963.743 t176.288 89.417 ~.278.708

11.692.797 ~,996,620 89.417 2.096,087

834.015 36.533 870.548

(92.347)) 26.613 243.388) 177.635 (60.090.170)

~127.220 193,763 165.790 232.333 2.471.781

(60.350) 390,480 I58.459 488.590 14,277.424 14.2/7.424

2.471.781 (60,080.170) I 2.471,781 75,435.582 56759.018

58.759.020

(60 090.17( {1332 21,068,513 (28,987.00! 1.665.626

2.471.761) (HO.041)) {1608.6007 ~,296,802 96,805 4,745.558

14.277,424 (17.4617 (5.818.8717 6.759.437 (1.589,821 4.145,553

11.092213 DETAILS WRITE-INS OF 0501. 0502. 0503. 0598. SummarTofremainingwrile-insforLine ovedlow 5from page 0599.Totals{Lines05011hru plus 05gB)(Line above1 0503 5 243368 1402. 243369 3602. 3603.

6892.300 63 681318

18,676.58] 75.435.582

185790 0

158459 0 158.489

188790

5 5
4

AUS

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 7 of 25

STATEMENT OF SEPTEMBER 2002 OF THE AMERtCAN AS 30, GROWERS INSURANCE COMPANY

CASH FLOW
PnorYear Ended Dale 547 63766] 362~90.076 6~166.472 49,927026 $7.257.55~

{66,773.663 2.029.980 (60.356 (3.06L49~ (52.13~ 548.939 (2.816,037

(57.1401 125.050 269~962 245.545

106,573,769

(69.358,616

5.920.058

1,432,393 "948,156

6.960

74,094

6.2t4,826 1,224,695

810.307

6.439.52I 54.781

810,307 1.644.635

0 56.898,627 0 0 3.034,632 58,932,989

1308.587 44480.230 480.236

58,932.959

64 146.340 10520,620 74,668,860

t.2~8,676 9.301,844 10,520,620

243.359 07.40307402 Other ]nc~e

158,459

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 8 of 25

STATEMENTAS OF SEPTEMBER 30,

2002 OF THE AMERICANGROWERS INSURANCECOMPANY

NOTES TO FINANCIAL STATEMENTS
NOTE 2 - ACCOUNT~G CHANGES AND CORRECTIONS OF ERRORS Accounting Changesas a Result of Codification ~ This Statementincludes an accountingchange calculated in accordancewith SS.M No. 78 of the AccountingPractices and Procedure Manual Multi Peril CropInsurance (MPCI).This changeis effective for MPCI for business related to the Standard ReinsuranceAgreement (SPA)contracts entered into on or after January i, 2001. MPCI gross v, ritten premium equals the insured paid premium amountplus premium subsidy provided by Federal CropInsurance Corporation (FCIC)and gross losses equal total claim payments insured and loss reserves. The MPCI to business is recorded basedon the terms of the S1L~.and SSAP 78. No. MPCI premium from the producer is remitted to the FCIC all MPCI due and losses paid to the producers are funded by the FCIC. The net retained premium losses are defined as the amountcalculated by applying proportional and non-proportionalfactors to and gross premium losses as stated in the SRA. and

NOTE 9 - INCOME TAXES 2002 Tax 27,606,159 0 27,606,159 0 2001 Tax 6,537,646 0 2,413,736 4,123,910

Components Net Deferred Tax: of Total DTAs Total DTLs Total DTAs Nonadmitted per SSAP#10 Total Net Deferred Tax Asset

NOTE I3 - CAPITAL ANDSUP-PLUS, DIVIDENDRESTRICTIONSANDQUASI-REORGANIZATIONS Interest unapproved unaccruedat 09/30/2002on the surplus note dated 12/29/99 to Acceptance and Insurance Company $4,950,000. is NOTE 17 - SALE, TP~NSFER, ANDSERVICING OF FINANCIALASSETS AND EXTINGUISHMENTS OF LI.a~BILITIES C. WashSale - N/A NOTE 21 - EVENTS SUBSEQUENT OnNovember 2002 AcceptanceInsurance Companies 18, Inc. and Subsidiaries (Company) announcedthat it signed a non-binding Letter of Intent setting furth lhe preliminaryterms for the Company's potential sale of certain crop insuranceassets to Rainand Hail L.L.C. and ACE American Insurance Company (collectively "Rain and Hail"). The Letter of Intent contemplatestransfer the Company its MPCI of policies, including policies for the 2003crop year, and certain agreementsbetweenAmerican Growers Insurance Company independent crop insurance agents. Underthe preliminary terms, the Company and wouldreceive a cash paymentat closing, expected to be in December, $21.5 million. During2003 the Company wouldbe reimbursedcertain of also expensesof approximately$5.0 million and could receive additional payments zero to $3.2 million dependinguponthe amount of of the Company's insurance business transitioned to Rainand Hail. Finally, if the proposedtransaction were completed a crop in mannergenerally consistent with the Letter of Intent, the Company wouldreceive annual payments zero to $7.5 million for five of years, depending uponRainand Hail's achievement certain financial results in each of those years. of Theproposedtransaction is contingentuponseveral conditions, including the negotiation and executionof a definitive agreement, approvalby the Boardsof Directors of both companies certain of their affiliates, and receipt o fall required governmental and approvals.Therecan be no assuranceas to the final terms of the proposed transaction, that the conditionswill be satisfied, or that the proposedtransaction will be completed. TheCompany reviewingother potential impactsof its crop insurance underwritingresults and the proposed is transaction on its operations. Duringthe fourth quarter of 2002and the first quarter of 2003the Company expects it will terminate crop insurance underwriting operations and incur significant severance,benefit and other operationalcosts, whichwill increase if the proposed transaction is not completed. Additionally,if the proposed transaction is not completed, Company likely establish the will significant additional allowances recognizefurther impairment certain intangible assets. TheCompany also reviewing and of is and expects to reduce the value of certain property and equipment used primarily in crop insurance operations whenthe outcome of the proposed transaction is "known. Effective November 2002the Company elected to defer payment its Junior SubordinatedDebenturesbeginningwith the 18, has on interest payment date on December 2002and will continue until not later than September 2007. 31, 30, AcceptanceInsurance Company currently has a $20 million surplus note receivable from American GrowersInsurance Company whichwill likely be impairedif the proposedtransaction between Company Rain and Hail is not completed. the and

547
6

AUS 011587

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 9 of 25

STATEMENT OF SEPTEMBER 2002 OF THE AMERICAN AS 30, GROWERS INSURANCE COMPANY

GENERAL INTERROGATORIES
PART 1 COMMON INTERROGATORIES GENERAL

repotling en{ity? 3.2 g yes, date of change:

Yes I

Yes{ ] Ro IX]

2 NAICComoany Cooe

3 StaleofDomicile

Yes ] ~0 { I NA IX]

1213111999

01/~512002

8.2 Hyes, givefull information:

.548
AUS 011588 7

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 10 of 25

STATEMENT OF SEPTEMBER 2002 OF THE AMERICAN AS 30, GROWERS INSURANCE COMPANY

GENERAL INTERROGATORIES
INVESTMENT

o

13.21 Bonds 13.22Pre(etredSlock

$

S

13.26All OIher Io13.26)

$ $ ( 173 5921

$ $ ( 174.025]

YesllRoll

Firs( Nal~ona~ Sankol 0~aha

#o Box3327, 0ma~a 68103 ~E

1 Name(s}

2 Localion(s}

3 Comolete Ex~lana~on(s)

Yes Ro If {x]

103 51.0~aha 68124 ~

AUS 011589

8

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 11 of 25

STATEMENT OF SEPTEMBER 2002 OF THE AMERICAN AS 30, GROWERS INSURANCE COMPANY

GENERAL INTERROGATORIES
(continued)

PART2 PROPERTY CASUALTY & INTERROGATORIES

TOTAL DISCOUNT 2 3 Oi$counl RBIe Unpaid Losses 7 Unpaid LAE IBNR TOTAL

DISCOUNT TAKEN DURING PERIOD 9 Unpaid LAE IBNR TOTAL

TOTAL

AUS 011590

9

Case 1:03-cv-02794-TCW

Document 58-2
2002

Filed 05/08/2006

Page 12 of 25

STATEMENT AS OF SEPTEMBER 30,

OF THE AMERICAN GROWERS INSURANCE COMPANY

SCHEDULE - VERIFICATION A
2 3 Prior YearEnded December 31

3. Cost of acduired 5, Total profil (loss)onsales

~

|

SCHEDULE - VERIFICATION B
3 December 31

m 4. Increase (dec~'ease) adjuslment by 5. Tolalprofit (loss)onsale

8, Increase (decrease) foreign exchange by adjus~menl

SCHEDULE - VERIFICATION BA
OtherInvestedAssetsIncludedin Schedule BA 2 3 Third Quatler

of pedod ¯ m 4. Increase (decrease) adiuslment by

8. Increase(decrease)byforeignexcbangeadjuslmenl penod 11. SubIotaI (Lines9 plus 10)

AUS011591

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 13 of 25

11

Case 1:03-cv-02794-TCW

Document 58-2
2002

Filed 05/08/2006

Page 14 of 25

STATEMENT AS OF SEPTEMBER 30,

OF THE AMERICAN GROWERS INSURANCE COMPANY

SCHEDULE - PART1 DA
Short-Term investments Owned of Current Quarter End 2 3 5 Paid for Accrued

8099999 Tolals

69.458,955

47 989

SCHEDULE - PART Verification DA 22 Second Quar~e~ Current Year 7.944.340 91.698.318 65.939 55003038 ~7,075.589 ll0 964 ThirdQua~ler CurrenlYear 19 572389 ~10 215763 123.998 0 1,034 34.706.593 55,003.038 5926 55.623.129 15.572.388 0 57 453.194 99 458.955 0 55.003.039 ~6572,388 99 458.955 0 55.003,038 90.883 16.572,388 ~52.576 ~77.957 59 458.955 ~71.987 157958 7~944.340 1,667,824 1.675.115 7.944.340 74.094 939,036,898 7.944..340 7.642.297 539.254.847

553
12

AUS 011593

.

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 15 of 25

STATEMENT OF SEPTEMBER 2002 OF THE AMERICAN AS 30, GROWERS INSURANCE COMPANY

Schedule DB- Part F - Section 1

NONE
Schedule DB- Part F - Section 2

NONE

13,14

Case 1:03-cv-02794-TCW Document 58-2 Filed 05/08/2006 Page 16 of 25 STATEMENT OFSEPTEMBER 2002 OF THEAMERICAN AS 30, GROWERS INSURANCE COMPANY

SCHEDULE F=CEDED REINSURANCE
2 NAIC 37958 47-061997! 35-1410470 POOLS A$$OCIAIION$ AND 00000 00000 ~FFILIME$ Insurance US )~SURERS !Yesot NO) Showin,q new aH relnsbrers- Current Yearto Date 3 4 S

555
15

AUS011595

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 17 of 25

STATEMENT OFSEPTEMBER 2002 OF THEAMERICAN AS 30, GROWERS INSURANCE COMPANY

SCHEDULE - EXHIBIT OF PRENIUNSWRITTEN T
2 3 4 Current Year To Date 3,022,013 5 S 7

1, Alabama 2, Alaska 3. Anzona 4 Arkansas 5, California 6. Colorado 7. Connecticut 5. Delaware

AL AK AZ AR CA CO CT DE

? 077063

; 740.045i

60022

3.534.121

386661

22;9~ 300 9.667O42

; 560.205 2529,063

7.350.082 1.82345;

6 016~82 2 5t7.008

!1968 759 13t58,624

133.695 1.607,382

16.5!1436 11.570.638 36178.630; 12.233.049 6~ 308.603i 26.255.078! 4.968496 8231.574 26t 549 ~9.239.839 56.634.094 17.60;.632 20488.772 ~5504.566 60.344.880 (76

6.500.135 3..083.346 19,169,549 6,350.216 20.546.06f ~I 725.698 1683.968

16.451.269 2.946.860 10.2;6,726 2,497.906 10.003.854 30.607.024 2,000.490 2.641.300

H.740.972 L683.178 f2.217.346 4,371.200 1~.630.638 22.482.536 2.245.636

16,261.864 16.I07.287 25.450,838 9.639.838 21.895.240 27.588.183 6.685.608

1.888,097 1.672.332 1.295.95f 1.371.207 5,143.232 5.876.472 1.605.148

58481 8.437.482 19.076.276 3.260,195 6.605,907 4.818.648 30.049.510 16,648.954 19.061.904 16,472.645 5,002,096 23.659436 5.948,673i 13142.930 8.295.955 6.698.560 13.258.948 27739.901 961.432i 15.051.543 30,626.622 8.983,907 2t,133.888 25.936.884 634 3.466.038 6.970.386 566,000 7.347.814 3,784.430

803.984 16682435 37402.966 6.083.287 6.065,674 2.835.299

392.924 945,893 12.194.363 4.604.807 L950,163 796,766

2.088.305 6.52t,967 17.040,737 4,267.205 8,945.383 6,898,302 620.229i ~8.004.648 3.758,077

130.405 28.792.322 63184.883 13,976.200 1.999.944

75,323 65.081 9.231,632 753.921 655.687

6.261,339 i
3,642.835

3.004.;83 25.128,925 7.358,774 74.698,694 16321

411.087 5.275,706 3.094.895 27.26L550 38637

1.728,134 14,215.556 5,128,070 73.372.383 71.014

203.560 7,733.449 6.020.312 94.879.522 72.097

3.469.02I 29.979,333 5.730,478 66.819,506 2.582

94,618 2,908.234 2,570.844 29.401.667 28.226

5088416 9.833.745 745,739

L661403 2,674.448 579,917

7,497 178 3.325~05I 782.680

323.403 2.521,543 784,114i

9,441.875 6.394.612

342.432 2.895.900 243.596

56. Canada

CN la) 33 XXX XXk XXX XXX 599.263.826 206,920.905 346.254.001 293,935.245 536.066,730 95.527.976

DETAILS WRITE-INS OF 5701 5702. 5703. 5798. Summary remaining of wdle-ins for Line57 fromover~ow page 5799, Totals(Lines 5701 Ihr~ 5703 plus 5798) (Line57above)

AUS011596 16

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 18 of 25

Case 1:03-cv-02794-TCW

Document 58-2

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Page 19 of 25

STATEMENT OF SEPTEMBER 2002 OF THE AMERICAN AS 30, GROWERS INSURANCE COMPANY

PART1 - LOSS EXPERIENCE
2 DirectLosses Incurred 1, 2, Fire Allied Lines 599.263828 3 Direcl Loss

i

123 6

6.

Mortgage guaranly

12.

Earthquake

22. 24. 28.

Aircraft penis) (all Surely Credit

DETAILS WRITE-INS OF 3301. 3302, 3303. 3398.Summa~ ofremaining w~ite-ins{orLine 33from overflowpage 339g.Totals!Lines33011hru plus 3398!!Line33 above) 3303

599.263.828

123.6

PART2 - DIRECT PREMIUMS WRITTEN
2 Current Yea~toDate 1, 2. 3. Fire Allied Lines Farmowners mugipfe pe¢il 430.875.743 599.263.828 3 205.920.906

12.

Earlhquake

XXX 430875743 DETAILSOF WR)TE4NS 3302. 3303. 599.263.828 205.920.906

AUS011598

18

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 20 of 25

Case 1:03-cv-02794-TCW Document 58-2 Filed 05/08/2006 Page 21 of 25 STATEMENT OFSEPTEMBER 2002 OF THEAMERICAN AS 30, GROWERS INSURANCE COMPANY

SUPPLEMENTAL EXHIBITS AND SCHEDULESINTERROGATORIES
RESPONSES

1

6

4

0

3

2

0

0

2

~

5

0

0

0

0

0

3

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 22 of 25

STATEMENT OF SEPTEMBER 2002 OF THE AMERICAN AS 30, GROWERS INSURANCE COMPANY

Schedule - Part 2 A

NONE
Schedule - Part 3 A

NONE
Schedule - Part 1 B

NONE
Schedule - Part 2 B

NONE
Schedule - Part 1 BA

NONE
ScheduleBA- Part 2

NONE
Schedule - Part 3 D

NONE

AUs 011601

561
E01, E02, E03, E04

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 23 of 25

E05

Case 1:03-cv-02794-TCW

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Filed 05/08/2006

Page 24 of 25

STATEMENT OF SEPTEMBER 2002 OF THE AMERICAN AS 30, GROWERS INSURANCE COMPANY

Schedule - Part A - Section 1 DB

NONE
Schedule - Part B - Section 1 DB

NONE
Schedule - Part C - Section 1 DB

NONE
Schedule - Part D - Section 1 DB

NONE

AUS 011603

EO6, E07

Case 1:03-cv-02794-TCW

Document 58-2

Filed 05/08/2006

Page 25 of 25

STATEMENT OF SEPTEMBER 2002 OF THE AMERICAN AS 30, GROWERS INSURANCE COMPANY

SCHEDULE- PART1 - CASH E
2 3 4 5 Rate of Received Ounng Accrued at 6 7

325 412

~l

B ~

XI~ xxx 0599999 Total Cash

602 602 49575940 xxx