Section 31A-18-108 - Investment of excess surplus(1) If an insurer has excess surplus, as defined under Section 31A-1-301, then to the extent of its excess surplus, the insurer may invest in a manner inconsistent with the limitations of Section 31A-18-106 or in other assets approved by the commissioner.(2) This section does not empower any insurer to make investments that are: (b) prohibited under Section 31A-4-107.(3) Each insurer has the burden of establishing the extent of its excess surplus.Amended by Chapter 131, 1999 General Session.