2A:46-4.Ā  Value of security credited upon claims
Dividends paid to secured creditors shall be computed only upon the balanceĀ  due after the value of all security not exempt from the claims of unsecuredĀ  creditors and not released or surrendered to the liquidator, is determined andĀ  credited upon the claim secured by it.
Ā 
L.1951 (1st SS), c.344.