New York Laws
Article 17 - Subsidiaries of Domestic Life Insurance Companies and Certain Other Entities
1715 - Valuation of Shares of Subsidiaries.

ยง 1715. Valuation of shares of subsidiaries. In determining the
financial condition of a parent corporation, all stock of its
subsidiaries (except subsidiaries acquired or held under section four
thousand two hundred forty of this chapter) shall be valued in
accordance with subsections (c), (f) and (g) of section one thousand
four hundred fourteen of this chapter. Stock of subsidiaries acquired or
held under section four thousand two hundred forty of this chapter shall
be valued as required by section four thousand two hundred forty of this
chapter.