In determining the financial condition of a reciprocal insurer, the office shall apply the following rules:(1) The surplus deposits of subscribers shall be allowed as assets, except that any premium deposits delinquent for 90 days shall first be charged against such surplus deposit.
(2) An assessment levied upon subscribers, but not collected, shall not be allowed as an asset.
(3) The contingent liability of subscribers shall not be allowed as an asset.
