Side C provides coverage to the entity and was introduced first in the US in response to allocation disputes arising in regard to settlements involving insured individuals (under Side A) and uninsured corporations (Section 3.2.1). The following analysis of the impact of DPAs on Side C focusses on three central concepts: firstly, small to medium enterprises (“SME(s)”) and DPAs, and affected senior individuals; secondly, the inclusion of securities-related offences within Part 2 of Schedule 17 of the CACA 2013 and the ability of a company to access cover; and thirdly, the impact of Side C response to DPA-related claims on the co-insured individuals under an ABC D&O policy.