(C) Insurers and the superintendent shall consider the following factors according to divisions (A) and (B) of this section:

1. (1) General economic conditions;
2. (2) The possible effect of inflation or deflation;
3. (3) The expected tax consequences of investment decisions or strategies;
4. (4) The fairness and reasonableness of the terms of an investment considering its probable risk and reward characteristics and relationship to the investment portfolio as a whole;

5. (5) The extent of the diversification of the insurer's investments among all of the following:

   1. (a) Individual investments;
   2. (b) Classes of investments;
   3. (c) Industry concentrations;
   4. (d) Dates of maturity;
   5. (e) Geographic areas.
6. (6) The quality and liquidity of investments in affiliates;

7. (7) The investment exposure to all of the following risks, quantified in a manner consistent with the insurer's acceptable risk level as described in the insurer's written investment policy, required under division (H) of section 3906.06 of the Revised Code:

   1. (a) Liquidity;
   2. (b) Credit and default;
   3. (c) Systemic or market;
   4. (d) Interest rate;
   5. (e) Call, prepayment, and extension;
   6. (f) Currency;
   7. (g) Foreign sovereign.
8. (8) The amount of the insurer's assets, capital and surplus, premium writings, insurance in force, and other appropriate characteristics;
9. (9) The amount and adequacy of the insurer's reported liabilities;
10. (10) The relationship of the expected cash flows of the insurer's assets and liabilities, and the risk of adverse changes in the insurer's assets and liabilities;
11. (11) The adequacy of the insurer's capital and surplus to secure the risks and liabilities of the insurer;
12. (12) Any other factors relevant to whether an investment is prudent.