§ 58-43-5 Financial statements.

SD Codified L § 58-43-5 (2019) (N/A)
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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.