“Impairment” exists as to:
1. A stock insurer when the insurer’s assets do not at least equal the sum of its liabilities, including also its paid-in capital stock account and the minimum surplus required to be maintained under this Code for authority to transact the kinds of insurance transacted.
2. A mutual insurer when the insurer’s assets do not at least equal the sum of the insurer’s liabilities and the minimum surplus required under this Code to be maintained for authority to transact the kinds of insurance transacted.