---
title: O.C.G.A. § 33-10-14. Valuation of investments.
collection: code
id: 33-10-14
cite_as: O.C.G.A. § 33-10-14 (2025)
canonical_url: https://georgiacommons.org/code/33-10-14
md_url: https://georgiacommons.org/code/33-10-14.md
text_url: https://georgiacommons.org/code/33-10-14/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t33-ch1-22-(v24)-2020-pdf.pdf?sfvrsn=a873240d_0#page=504
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/33-10.md
previous: https://georgiacommons.org/code/33-10-13.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: INSURANCE / ASSETS AND LIABILITIES
---

# O.C.G.A. § 33-10-14. Valuation of investments.

The value or amount of investments, unless otherwise specified in this chapter, and excluding assets of separate accounts which are subject to Code Sections 33-11-65 through 33-11-67, 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 National Association of Insurance Commissioners and adopted by regulation promulgated by the Commissioner or as otherwise prescribed by regulation promulgated by the Commissioner.

## History

Code 1933, § 56-913, enacted by Ga. L. 1960, p. 289, § 1; Ga. L. 1992, p. 2877, § 7; Ga. L. 1999, p. 592, § 3.