N.D. Cent. Code § 26.1-50-07
26.1-50-07. Assets of insurers
26.1-50-07. Assets of insurers
The amount of a loan made by an insurer or the amount of an insurer's participation in a
loan made under this chapter may not be considered or reported on the insurer's annual
statement as an admitted asset except to the extent provided under section 26.1-05-19.