Liquid reserves of each facility subject to this chapter shall be maintained equal to 12 months’ principal and interest payments plus that portion of 2 months’ operating expenses which relates to life care residents. Other reserves or trust accounts under the exclusive control of the provider shall be considered in making this determination. The commissioner may adopt rules pursuant to N.H. Rev. Stat. Chapter 541-A relative to the definition of liquid reserves. The commissioner may require liquid reserves to be placed in escrow and shall prescribe escrow conditions and shall approve the escrow agent. If the provider contracts with any resident to return any portion of the entrance fee to such resident or his estate, the commissioner may make a finding if necessary to protect the best interests of the resident that a reserve be established by the provider in accordance with rules adopted by the commissioner.