620.31 Valuation of assets. For the purposes of this chapter, except as otherwise provided by chs. 600 to 646, all assets shall be valued as they are valued for purposes of the financial statements submitted under s. 601.42 (1g) (a), less the amount of any investment fluctuation reserves explicitly attributable to them.History: 1971 c. 260; 1979 c. 89; 1987 a. 247.
Wisconsin Legal Code