If it is a life insurance company the premium reserve on life risks, based on the actuaries' table of mortality, with interest at 4 percent, shall be treated as a liability.
N.H. Rev. Stat. Ann. § 405:3
Life Insurance Company
Source. 1870, 1:1. 1875, 38:1. 1876, 11:1
Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.