# W. Va. Code § 33-7-4: Reporting assets not allowed or of doubtful value

> West Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WV_C33_A7_S4

## Section

- **Citation:** W. Va. Code § 33-7-4
- **Heading:** Reporting assets not allowed or of doubtful value
- **Jurisdiction:** West Virginia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** WV Code / Chapter 33 / Article 7 / Section 4

## Text

All assets not allowed and all other assets of doubtful value or character included as assets in any statement by an insurer to the commissioner, or in any examiner's report to him shall also be reported, to the extent of the value disallowed, as deductions from the gross assets of such insurer except where the commissioner permits a reserve to be carried among the liabilities of such insurer in lieu of any such deduction.

## Nearby sections

- [W. Va. Code § 33-7-1 §33-7-1. Assets defined.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C33_A7_S1.md)
- [W. Va. Code § 33-7-2 §33-7-2. Deductions from assets and liabilities.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C33_A7_S2.md)
- [W. Va. Code § 33-7-3 §33-7-3. Assets not allowed.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C33_A7_S3.md)
- [W. Va. Code § 33-7-4 §33-7-4. Reporting assets not allowed or of doubtful value.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C33_A7_S4.md)
- [W. Va. Code § 33-7-5 §33-7-5. Liabilities.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C33_A7_S5.md)
- [W. Va. Code § 33-7-6 §33-7-6. Unearned premium reserve.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C33_A7_S6.md)
- [W. Va. Code § 33-7-7 §33-7-7. Reserves for accident and sickness insurance.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C33_A7_S7.md)
- [W. Va. Code § 33-7-8 §33-7-8. Increased reserves.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C33_A7_S8.md)
- [W. Va. Code § 33-7-9 §33-7-9. Standard Valuation Law.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C33_A7_S9.md)
- [W. Va. Code § 33-7-9A §33-7-9a. Annuity mortality tables.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C33_A7_S9A.md)
- [W. Va. Code § 33-7-10 §33-7-10. Valuation of bonds.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C33_A7_S10.md)
- [W. Va. Code § 33-7-11 §33-7-11. Valuation of other securities.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C33_A7_S11.md)
- [W. Va. Code § 33-7-12 §33-7-12. Valuation of real property.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C33_A7_S12.md)
- [W. Va. Code § 33-7-13 §33-7-13. Valuation of mortgages or deeds of trust.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C33_A7_S13.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WV_C33_A7_S4. Check the current official text before relying on it. Not legal advice.