# S.D. Admin. R. 20:06:23:05: ARSD 20:06:23:05. Farm mutual annual statement information

> South Dakota · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_ARSD_T20_A06_C23_S05

## Section

- **Citation:** S.D. Admin. R. 20:06:23:05
- **Heading:** ARSD 20:06:23:05. Farm mutual annual statement information
- **Jurisdiction:** South Dakota
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Administrative Rules of South Dakota / Title 20 / Article 20:06 INSURANCE / Chapter 20:06:23 Financial condition of insurers / ARSD 20:06:23:05

## Text

A farm mutual shall file the annual statement adopted by the division on December 31, 1989, and shall report all information required by the annual statement unless waived by the division. The farm mutual shall report the unearned premium reserve calculation, but the division may not consider the calculation for deciding the provisions of SDCL chapter 58-29B until the filing of the 1993 annual statement.

## Nearby sections

- [S.D. Admin. R. 20:06:23:01 ARSD 20:06:23:01. Increase in capital and surplus](https://www.frixlaw.com/law-library/statutes/STATE_SD_ARSD_T20_A06_C23_S01.md)
- [S.D. Admin. R. 20:06:23:02 ARSD 20:06:23:02. Standards for determining the hazardous financial condition of an insurer](https://www.frixlaw.com/law-library/statutes/STATE_SD_ARSD_T20_A06_C23_S02.md)
- [S.D. Admin. R. 20:06:23:03 ARSD 20:06:23:03. Criteria for dividends](https://www.frixlaw.com/law-library/statutes/STATE_SD_ARSD_T20_A06_C23_S03.md)
- [S.D. Admin. R. 20:06:23:04 ARSD 20:06:23:04. Criteria for targeted exams](https://www.frixlaw.com/law-library/statutes/STATE_SD_ARSD_T20_A06_C23_S04.md)
- [S.D. Admin. R. 20:06:23:05 ARSD 20:06:23:05. Farm mutual annual statement information](https://www.frixlaw.com/law-library/statutes/STATE_SD_ARSD_T20_A06_C23_S05.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SD_ARSD_T20_A06_C23_S05. Check the current official text before relying on it. Not legal advice.