Financial statements
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SD Code › Title 58 › Chapter 43 › Section 58-43-5
Text
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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