Delaware Code § 18-1318

Collateral loans
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An insurer may lend and thereby invest its funds upon the pledge of securities eligible for investment under this chapter. As at date
made, no such loan shall exceed in amount 100% of the market value of such collateral pledged. The amount so loaned shall be included
pro rata in determining the maximum percentage of funds permitted under this chapter to be invested in the respective categories of
securities so pledged.

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