SDCL § 51A-12-2.3: Loan defined.

For the purpose of calculating loan or credit limitations pursuant to § 51A-12-2, a loan includes any credit exposure to a borrower arising from a derivative transaction, repurchase agreement, reverse repurchase agreement, securities lending transaction, or securities borrowing transaction between a bank and that borrower.

Source: SL 2013, ch 240, § 1.