Hawaii Revised Statutes Division 2. Business § 431:19-302

(1) All contracts or draft contracts between the sponsored captive insurance company and its participants;

(2) A description of the means by which the assets, liabilities, income, and expenses of each protected cell shall be segregated from those of other protected cells in the sponsored captive insurance company, and reported to the commissioner; and

(3) A fair and equitable plan for allocating direct and indirect expenses to each protected cell.