(a) The impairment of the capital stock of a stock insurance company is prohibited.
(b) Impairment of the following surpluses in excess of that provided by Section 404.053 is prohibited:
(1) the surplus of a stock insurance company; or
(2) the minimum required aggregate surplus of a:
(A) mutual company;
(B) Lloyd’s plan; or
(C) reciprocal or interinsurance exchange.