What is the name of a spreadsheet that is created once to include design, layout, and formulas which can be used over and over?

Seattle Paint Company developed a new exterior house paint that can be properly applied even

in the rain. How can this formula be protected without filing for a patent? A) If the company takes all reasonable steps to avoid discovery of the secret, it can be protected against some, but not all methods of discovery of the secret. B) By registering a trademark for the product specifying that the product is distinctive C) By putting a notice on the cans of paint that the formula is a protected trade secret D) Without a patent, no protection is available.

IBNR reserves are an estimate of:

A) losses that have been incurred but not reported to the insurer B) losses that have been incurred and reported to the insurer, but not yet settled C) unearned premiums the insurer owes policyholders D) agent commissions owed