O.C.G.A. § 33-10-4: Reporting of unallowed assets and assets of doubtful value or character as deduction from gross assets.

All assets not allowed and all other assets of doubtful value or character included as assets in any statement by an insurer to the Commissioner or in any examiner’s report to said Commissioner shall also be reported, to the extent of the value disallowed, as deductions from the gross assets of such insurer.