Section 431:6-103 - Eligible investments; scope(a) This article shall apply to domestic insurers only. Insurers shall invest in or loan their funds on the security of, and shall hold as assets, only eligible investments as prescribed in this article.(b) The eligibility of an investment shall be determined as of the date of its making or acquisition.(c) Any limitation based upon the amount of the insurer's assets or surplus shall relate to assets or surplus as shown by the insurer's annual statement as of December 31 preceding date of investment.L 1987, c 347, pt of §2; am L 2008, c 142, §2 .