“Statutory net worth” or “net worth” means the sum of the following:

1. (a) Issued and outstanding capital stock.
2. (b) Issued and outstanding capital certificates.
3. (c) Paid-in surplus.
4. (d) Retained earnings.
5. (e) Pledged savings accounts of a mutual association with the approval of the commissioner.
6. (f) General reserves and other amounts as the commissioner prescribes.