§ 27-32-3 - Gains or losses allocated to each account.
SECTION 27-32-3
§ 27-32-3 Gains or losses allocated toeach account. – The income, if any, and gains and losses, realized or unrealized on eachaccount shall be credited to or charged against the amounts allocated to theaccount in accordance with the agreement, without regard to other income,gains, or losses of the company.