Maintenance of assets.

The company shall maintain, in any separate accounts established in order to provide guarantees of principal and interest, assets having a value at least equal to the accrued amounts guaranteed under the contracts funded by the account. A deficit that may arise in the separate account shall be adjusted by transfers to the separate account from unallocated surplus or contingency reserves not required by law so that the value of the assets allocated to the separate account is at least equal to the accrued amounts guaranteed under the contracts.