The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Subchapter
005
:
NET WORTH; RESERVES; DIVIDENDS
(Cite as: 8 V.S.A. § 31504)
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§ 31504. Unrealized gain or loss on available for sale securities
(a) An unrealized gain or loss on available-for-sale securities account shall be established
and maintained in an amount that represents the current estimated gain or loss on
investments.
(b) Changes to the allowance for unrealized gain or loss on securities account resulting
from appreciation or depreciation in the value of shares or securities acquired in
accordance with the provisions of this chapter shall be accounted for in accordance
with standards established by the Commissioner, as the same may be amended from time
to time. (Added 2005, No. 16, § 1, eff. July 1, 2005.)