In ascertaining the condition of a domestic sickness and accident insurance company, it shall be allowed as assets only such investments, cash, and accounts as are authorized by the laws of this state at the date of the examination, but notes of policyholders not past due, and not for a longer period than four months from the date of the policy for which they are given, and unpaid premiums on policies not more than ninety days past due, may be admitted as available resources. In ascertaining its liabilities, there shall be charged, in addition to the capital stock and all outstanding claims, a sum equal to the total unearned premium on the policies in force, after deducting credit for reinsurance authorized by sections 44-416.01 to 44-416.04, calculated on the gross sum without any deductions on any account, charged to the policyholder on each respective risk from the date of the issuance of the policy; PROVIDED, that such companies shall reserve an amount equal to the total unearned premium on all their policies in force.