Okla. Stat. tit. 36, § 36-1627: Investments in loans secured by certain securities

An insurer may invest in loans with a maturity not in excess of

five (5) years from the date thereof which are secured by pledge of

securities eligible for investment under this chapter, or by the

pledge or assignment of life insurance policies issued by other

insurers authorized to transact insurance in this state. On the

date made, no such loan shall exceed in amount eighty percent (80%)

of the market value of the collateral pledged.