NRS 682A.422
Valuation of personal property under lease.

The insurer shall compute the amount of each investment acquired in accordance with the provisions of NRS 682A.420 to 682A.428, inclusive, on the basis of the out-of-pocket purchase price and applicable related expenses paid by the insurer for the investment, net of each borrowing made to finance the purchase price and expenses, to the extent the borrowing is without recourse to the insurer.

Source: Section 682A.422 — Valuation of personal property under lease., https://www.­leg.­state.­nv.­us/NRS/NRS-682A.­html#NRS682ASec422 (accessed May 26, 2025).

682A.400
Applicability. 682A.402
Diversification of investments. 682A.404
Medium and lower grade investments. 682A.406
Canadian investments. 682A.408
Rated credit instruments. 682A.410
Insurer investment pools. 682A.412
Acquisition of equity interests generally permissible. 682A.414
Limitation on aggregate amount of investments held in equity interests. 682A.416
Restriction on mortgage or real estate holdings acquired or held as equity interests. 682A.418
Short sale of equity investments. 682A.420
Tangible personal property under lease or other agreement. 682A.422
Valuation of personal property under lease. 682A.424
Limitation on aggregate amount of investments held in personal property under lease. 682A.426
Computation of investments held as personal property under lease for purposes of investment diversification requirements. 682A.428
Exempted personal property under lease. 682A.430
Mortgage loans. 682A.432
Income-producing real estate. 682A.434
Real estate for accommodation of business operations. 682A.436
Limitation on aggregate amount of investments held in mortgage loans and real estate. 682A.438
Securities lending, repurchase, reverse repurchase and dollar roll transactions. 682A.440
Foreign investments. 682A.442
Foreign currency exposure. 682A.444
Additional foreign investment and foreign currency allowance for insurers authorized to do business in foreign jurisdiction and holding foreign contracts. 682A.446
Additional foreign investment and foreign currency allowance for insurers not authorized to do business in foreign jurisdiction but holding foreign contracts. 682A.448
Calculation of foreign investments for purposes of determining compliance with limitations. 682A.450
Derivative transactions. 682A.452
Derivative transactions: Limitations on hedging transactions. 682A.454
Derivative transactions: Limitations on income generation transactions. 682A.456
Derivative transactions: Counterparty exposure. 682A.458
Commissioner may allow additional derivative transactions by regulation 682A.460
Policy loans. 682A.462
Limited exemption from quantitative limits on certain investments. 682A.464
Limited exemption from certain restrictions on investments. 682A.466
Additional exemption from certain investment limitations with approval of Commissioner. 682A.468
Prohibitions applied to exempted investments.

May 26, 2025

§ 682A.422. Valuation of personal property under lease.'s source at nv​.us