Okla. Stat. tit. 36, § 36-2918: Financial conditions; method of determining

In determining the financial condition of a reciprocal insurer

the Insurance 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 not be allowed as an asset.

6. The contingent liability of subscribers shall not be allowed

as an asset.

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.