189—11.2 (533) Factors considered. In determining whether a credit union is insolvent, the superintendent shall, among other things, consider the following:
	  1. 	 Amount and length of delinquent loans;
	  2. 	 Available reserves;
	  3. 	 Source of operating funds;
	  4. 	 Book and market value of assets; and
	  5. 	 Current and expected operating expenses.