In determining the financial condition of a reciprocal insurer the superintendent shall apply the following rules:
A. he shall charge as liabilities the same reserves as are required of incorporated insurers issuing nonassessable policies on a reserve basis;
B. the surplus deposits of subscribers shall be allowed as assets except that any premium deposits delinquent for ninety (90) days shall first be charged against such surplus deposit;
C. the surplus deposits of subscribers shall not be charged as a liability;
D. all premium deposits delinquent less than ninety (90) days shall be allowed as assets;
E. an assessment levied upon subscribers, and not collected, shall not be allowed as an asset;
F. the contingent liability of subscribers shall not be allowed as an asset; and
G. the computation of reserves shall be based upon premium deposits other than membership fees and without any deduction for expenses and the compensation of the attorney.