2013 South Dakota Codified Laws
Title 58 - INSURANCE
Chapter 43 - Independent Audit Of Insurers
§ 58-43-5 Financial statements.
58-43-5. Financial statements. The financial statements included in the audited financial report shall be prepared in a form and using language and groupings substantially the same as the relevant sections of the annual statement filed pursuant to § 58-6-75 and the financial statement shall be comparative, presenting the amounts as of December thirty-first of the current year and the amounts as of the immediately preceding December thirty-first. In the first year in which an insurer is required to file an audited financial report, the comparative data may be omitted.
Source: SL 1992, ch 357, § 5.
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