SDCL § 58-29B-46: Order of liquidation--Financial reports required--Annual filing.

Any order issued under §§ 58-29B-41 to 58-29B-45, inclusive, shall require financial reports to the court by the liquidator.

Financial reports shall include, at a minimum, the assets and liabilities of the insurer and all funds received or disbursed by the liquidator during the current period. Financial reports shall be filed within one year of the liquidation order and at least annually thereafter.