An insurer organized under the laws of this state may not include the following in the estimate of the insurer’s profits for the purpose of paying dividends under Section 403.001:
(1) the reserve on all unexpired risks computed in the manner provided by this code;
(2) the amount of all unpaid losses, whether adjusted or unadjusted; and
(3) all other debts due and payable, or to become due and payable, by the insurer.