Valuation of investments.

For the purposes of this chapter, the value or amount of an investment acquired or held, or any investment practice engaged in, under this chapter, unless otherwise specified in this code, 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 NAIC, including thePurposes and Procedures of the Securities Valuation OfficeValuation of SecuritiesAccounting Practices and ProceduresAnnual Statement Instructions , or any successor valuation procedures officially adopted by the NAIC. , the , the , the