N.H. Rev. Stat. § 6-A:12

For the purpose of determining the amount of bonds issued by the state pursuant to this chapter or any other law, the amount of any issue of bonds shall be equal to the net proceeds thereof, determined by adding to the face amount of the bond issue the premium, if any, related to bonds of that issue and then subtracting the discount, if any, related to bonds of that issue, provided that the state treasurer may apply all or a portion of any premium received on the sale of any such bonds, without appropriation, to the costs of issuing such bonds or to the credit of the general fund, in which case the amount of any premium so applied shall not be included in the net proceeds of the issue. The amount of bonds of any such issue considered outstanding at any time, for the purpose of computing any statutory debt limit, shall be determined by multiplying the face amount of the bonds of that issue then outstanding by a fraction, the numerator of which is the net proceeds of the issue as determined above, and the denominator of which is the face amount of the issue. For the purpose of determining the amount of bond proceeds expended by the state for purposes specified by any law, such proceeds shall be equal to the expenditure of the net proceeds of the issue, as determined above.