Hawaii Revised Statutes Division 2. Business § 431:20-110.5

(1) The aggregate par value of the shares of its capital stock, issued and outstanding, including treasury shares;

(2) The amount set apart as the title insurance reinsurance reserve; and

(3) A sum sufficient to pay all liabilities for expenses and taxes, all losses reported or in course of settlement, and all other indebtedness, without impairment of the amount required to be set apart as the title insurance reinsurance reserve.