Definitions.

“Assets” defined.

Assets not allowed.

Liabilities, in general.

Unearned premium reserve.

Unearned premium reserve for marine and transportation insurance.

Special reserve for bail and judicial bonds.

Reserve for health insurance.

Losses and loss adjustment expense reserves; liability insurance and workers’ compensation insurance.

Increase of inadequate loss reserves.

Title insurance reserve.

Standard Valuation Law; life insurance.

Valuation of bonds.

Valuation of other securities.

Valuation of property.

Valuation of purchase money mortgages.

Replacing certain assets; reporting certain liabilities.

Assets received as capital or surplus contributions.