If it is a life insurance company the premium reserve on life risks, based on the actuaries' table of mortality, with interest at 4 percent, shall be treated as a liability.
RSA 405:3
1870, 1:1. 1875, 38:1. 1876, 11:1. GL 174:1. PS 169:2. PL 275 :3. RL 325:3.