The eligibility of an investment shall be determined as of the date of the making or acquisition of the investment. An investment limitation that is based on the amount of assets or particular funds of an insurer shall relate to the assets or funds as shown by: the annual statement of the insurer as of the December 31 immediately preceding the date of acquisition of the investment by the insurer; or a current financial statement of the insurer filed with the Commissioner that reflects the result of merger or consolidation with another insurer, bulk reinsurance, or change in capitalization.