(1) Los activos colocados en una cuenta separada se tasarán a base de su valor en el mercado a la fecha de tasación o, de no existir en ese momento un mercado inmediatamente disponible, la tasación se hará de acuerdo a los términos del contrato, las reglas u otro acuerdo escrito aplicable a tal cuenta separada;
(2) Disponiéndose, que la porción, si alguna, de los activos de dicha cuenta separada, igual a la reserva del asegurador con respecto a los beneficios y los fondos a que se refiere la sec. 1375 de este título, se tasarán de acuerdo a las reglas de otro modo aplicables a los activos del asegurador.
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