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2023 South Dakota Codified Laws
Title 58 - Insurance
Chapter 26 - Valuation Of Assets, Liabilities And Reserves
Section 58-26-12 - Assets allowed as deductions from corresponding liabilities.
Universal Citation:
SD Codified L § 58-26-12 (2023)
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58-26-12. Assets allowed as deductions from corresponding liabilities.
Assets may be allowed as deductions from corresponding liabilities, and liabilities may be charged as deductions from assets, and deductions from assets may be charged as liabilities, in accordance with the form of annual statement applicable to the insurer as prescribed by the director, or otherwise in his discretion.
Source: SL 1966, ch 111, ch 5, ยง2.
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