(a) Capital and surplus requirements will be determined by the commissioner under Insurance Code §964.056. In addition to the factors listed in Insurance Code §964.056, the commissioner may consider any factor the commissioner deems relevant in making this determination, including:(1) net writings to policyholders' surplus ratio;(2) net reserves to policyholders' surplus ratio; and(3) net retention of an individual loss per occurrence as a percentage of policyholders' surplus.(b) Following the captive insurance company's submission of the annual report or any material change in the plan of operation, the commissioner may require increased capital and surplus after considering factors in Insurance Code §964.056 and this section.