RSA 405:7: Net Assets.

The term net assets, as used herein, shall be taken to mean the funds of an insurance company available for the payment of its obligations in this state, including, in the case of a mutual company, its deposit notes or other contingent funds, its subscription fund and premium notes absolutely due, and also including uncollected and deferred premiums not more than 3 months due, on policies actually in force, after deducting from such funds all unpaid losses and claims, and claims for losses, and all other debts and liabilities inclusive of policy liability and exclusive of capital.