§ 27-32-4 - Valuation of accounts.
SECTION 27-32-4
§ 27-32-4 Valuation of accounts. –Assets allocated to a separate account shall be valued at their market value onthe date of valuation, or if there is no readily available market, then inaccordance with the terms of the applicable written agreement; provided, thatthe portion of the assets of a separate account at least equal to the company'sreserve liability with regard to guaranteed benefits and funds, if any, shallbe valued in accordance with the rules applicable to the company's assets.