# D.C. Code § 31-1371.07: Valuation of investments

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C13A_S31-1371.07

## Section

- **Citation:** D.C. Code § 31-1371.07
- **Heading:** Valuation of investments
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 31 / Chapter 13A / § 31-1371.07

## Text

For the purposes of this chapter, the value or amount of an investment acquired or held, or any investment practice engaged in, under this chapter, unless otherwise specified in this code, shall be the value at which assets of an insurer are required to be reported for statutory accounting purposes as determined in accordance with procedures prescribed in published accounting and valuation standards of the NAIC, including the Purposes and Procedures of the Securities Valuation Office Valuation of Securities Accounting Practices and Procedures Annual Statement Instructions , or any successor valuation procedures officially adopted by the NAIC. , the , the , the

## Nearby sections

- [D.C. Code § 31-1371.01 § 31-1371.01. Application.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C13A_S31-1371.01.md)
- [D.C. Code § 31-1371.02 § 31-1371.02. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C13A_S31-1371.02.md)
- [D.C. Code § 31-1371.03 § 31-1371.03. General investment qualifications.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C13A_S31-1371.03.md)
- [D.C. Code § 31-1371.04 § 31-1371.04. Authorization of investments by the board of directors.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C13A_S31-1371.04.md)
- [D.C. Code § 31-1371.05 § 31-1371.05. Prohibited investments.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C13A_S31-1371.05.md)
- [D.C. Code § 31-1371.06 § 31-1371.06. Loans to officers and directors.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C13A_S31-1371.06.md)
- [D.C. Code § 31-1371.07 § 31-1371.07. Valuation of investments.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C13A_S31-1371.07.md)
- [D.C. Code § 31-1372.01 § 31-1372.01. Application of subchapter.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C13A_S31-1372.01.md)
- [D.C. Code § 31-1372.02 § 31-1372.02. General 3% diversification, medium and lower grade investments, and Canadian investments.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C13A_S31-1372.02.md)
- [D.C. Code § 31-1372.03 § 31-1372.03. Rated credit instruments.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C13A_S31-1372.03.md)
- [D.C. Code § 31-1372.04 § 31-1372.04. Insurer investment pools.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C13A_S31-1372.04.md)
- [D.C. Code § 31-1372.05 § 31-1372.05. Equity interests.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C13A_S31-1372.05.md)
- [D.C. Code § 31-1372.06 § 31-1372.06. Tangible personal property under lease.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C13A_S31-1372.06.md)
- [D.C. Code § 31-1372.07 § 31-1372.07. Mortgage loans and real estate.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C13A_S31-1372.07.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T31_C13A_S31-1371.07. Check the current official text before relying on it. Not legal advice.