In any determination of the financial condition of a reporting entity, liabilities shall include definitions and amounts specified in the National Association of Insurance Commissioners' publication as it existed on January 1, 2001, entitled the 'Accounting Practices and Procedures Manual'.Acts 1959, No. 148, § 85; A.S.A. 1947, § 66-2504; Acts 2001, No. 1566, § 6.
Arkansas Legal Code