D.C. Mun. Regs. tit. 26-A, § 3770
3770.1 A captive's other invested assets shall be valued in accordance with procedures promulgated by the National Association of Insurance Commissioners' Accounting Practices and Procedures Manual, or as prescribed by the Commissioner. A prescribed valuation methodology approved by the Commissioner shall be made available to the public.
SOURCE: Final Rulemaking published at 59 DCR 13088 (November 16, 2012).