(

a) The aggregate of the amounts set aside in unearned premium reserve in any calendar year pursuant to subdivision (

a) of

Section 12382.2 shall be released from that reserve and restored to net profits pursuant to the following formula: one-tenth of that aggregate sum on July of each of the five years next succeeding the year of addition to the reserve and one-thirtieth of that aggregate sum on July of each succeeding year thereafter until the entire sum shall have been so released and restored to net profits. The aggregate of the amounts set aside in unearned premium reserve pursuant to subdivision (

a) of

Section shall be released from the reserve and restored to net profits and surplus pursuant to the foregoing formula, provided that the amounts so set aside shall be treated as if subdivision (

a) of

Section and this

section had been effective during the calendar years 1962, 1963, and 1964. (

b) The aggregate of the amounts set aside in unearned premium reserve in any calendar year pursuant to subdivision (

b) of

Section 12382.2 shall be released from the reserve and restored to net profits pursuant to the following formula: one-tenth of the aggregate sum on July of each of the years next succeeding the year of addition to the reserve until the entire sum shall have been so released and restored to net profits. (

c) The aggregate of the amounts set aside in unearned premium reserve in any calendar year pursuant to subdivision (

c) of

Section 12382.2 shall be released from the reserve and restored to net profits over a period of years pursuant to the following formula: 10 percent of the aggregate sum on July of each of the five years next succeeding the year of addition; 9 percent of the aggregate sum on July of each of the next succeeding five years; and one-half of percent of the aggregate sum on July of each of the last years. (

d) The aggregate of the amounts set aside in unearned premium reserve in any calendar year as adjustments to the insurer’s unearned premium reserve pursuant to subdivision (

d) of

Section 12382.2 shall be released from the reserve and restored to net profits, or equity if the additions required by subdivision (

d) of

Section 12382.2 reduced equity directly, over a period not exceeding years pursuant to the following table: Year of addition Release 1994, or earlier Equally over years Equally over years Equally over years Equally over years Equally over years Equally over years