It shall be considered that an asset is not allowed if it is specifically identified as such by the accounting practices and procedures adopted by the National Association of Insurance Commissioners or if it is not specifically identified as an allowed asset by the accounting practices and procedures adopted by the National Association of Insurance Commissioners. History —Ins. Code, added as § 5.030 on Mar. 22, 2003, No. 90, § 1; Apr. 2, 2008, No. 34, § 1.
Puerto Rico Legal Code