Assets may be allowed as deductions from corresponding liabilities, and liabilities may be charged as deductions from assets and deductions from assets may be charged as liabilities in accordance with the form of an annual statement applicable to the insurer as prescribed by the commissioner or otherwise in his discretion.
Structure Code of Alabama
Section 27-37-1 - Assets - Generally.
Section 27-37-2 - Assets - Exclusions.
Section 27-37-3 - Assets and Liabilities as Deductions.
Section 27-37-4 - Disallowance of Assets or Credits for Deception.
Section 27-37-5 - Valuation - Bonds and Other Evidences of Debt.
Section 27-37-6 - Valuation - Other Securities; Preferred or Guaranteed Stocks or Shares.
Section 27-37-8 - Valuation - Funeral Supplies and Equipment.