The account created in G.S. 58‑48‑115 shall be dissolved when all liabilities of the Stock Workers' Compensation Security Fund, under former G.S. 97‑107 have been satisfied. Any excess moneys in the Stock Reserve Account shall be refunded to the member insurers that were stock workers' compensation carriers during the preceding calendar year. The amount to be refunded to each stock carrier shall be in proportion to the assessments paid by each stock carrier. The account created in G.S. 58‑48‑120 shall be dissolved when the liabilities of the Mutual Workers' Compensation Security Fund, under former G.S. 97‑114, have been satisfied. Any excess moneys in the mutual reserve account shall be refunded to the member insurers that were mutual workers' compensation carriers during the preceding calendar year. The amount to be refunded to each mutual carrier shall be in proportion to the assessments paid by each mutual carrier. (1991 (Reg. Sess., 1992), c. 802, s. 11.)