In determining the financial condition of a reciprocal insurer the commissioner shall apply the following rules:
(1) The commissioner shall charge as liabilities the same reserves as are required of incorporated insurers issuing nonassessable policies on a reserve basis;
(2) The surplus deposits of subscribers shall be allowed as assets, except that any premium deposit delinquent for ninety (90) days shall first be charged against such surplus deposit;
(3) The surplus deposits of subscribers shall not be charged as a liability;
(4) All premium deposits delinquent less than ninety (90) days shall be allowed as assets;
(5) An assessment levied upon subscribers, and not collected shall be allowed as assets;
(6) The contingent liability of subscribers shall not be allowed as an asset; and (7) The computation of reserves shall be based upon premium deposits other than membership fees and without any deduction for the compensation of the attorney.