RSA 402:30 Valuation of Securities.

Investments shall be valued as follows:
I. Securities held in accordance with the provisions of this subdivision shall be valued in accordance with the published valuation standards of the Securities Valuation Office of the National Association of Insurance Commissioners.
II. Securities as to which the National Association of Insurance Commissioners has not published valuation standards in its Valuation of Securities Manual, or its successor publication, shall be valued as follows:
(a) As obligations having a fixed term and rate shall, if not in default as to principal or interest, be valued as follows: if purchased at par, at the par value; if purchased at or below par, on the basis of the purchase price adjusted so as to bring the value to par at maturity and so