In computing the amount of the capital reserve funds for the purpose of §§ 11-11-71 to 11-11-75 , inclusive, securities in which all or a portion of such funds shall be invested shall be valued at par or if purchased at less than par, at their cost to the authority. Source: SL 1973, ch 180 , § 38; SDCL Supp, § 28-19-63.