Texas Insurance Code - INS § 883.203. Reserves

(a) A domestic mutual insurance company shall maintain unearned premiums and other reserves separately for each kind of insurance.  The reserves must be maintained on the same basis as those reserves are required to be maintained by a domestic stock insurance company engaging in the same kinds of insurance.

(b) A mutual insurance company operating under this chapter is subject to the same reserve requirements as a domestic insurance company under law.