Section 3-211 - Financial condition of reciprocal insurer(a) The Commissioner shall determine the financial condition of a reciprocal insurer in accordance with this section.(b)(1) The surplus deposits of subscribers shall be allowed as assets, except that any premium deposits that are delinquent for 90 days or more shall be charged first against the surplus deposits.(2) Premium deposits that are delinquent for less than 90 days shall be allowed as assets.(3) An assessment levied on subscribers, but not collected, may not be allowed as an asset.(4) The contingent liability of subscribers may not be allowed as an asset.(c)(1) The Commissioner shall charge as liabilities the same reserves as are required of incorporated insurers that issue nonassessable policies on a reserve basis.(2) The surplus deposits of subscribers may not be charged as a liability.(d) The computation of reserves shall be based on premium deposits other than membership fees.(e) At any time, the Commissioner may require the attorney in fact of a reciprocal insurer to submit an affidavit that shows the amount of annual savings, not already credited to subscribers, that are due but not paid.