{"data":{"id":"us-sd/sdcl-58-26-12","jurisdiction":"us-sd","citation":"SDCL § 58-26-12","heading":"Assets allowed as deductions from corresponding liabilities.","body":"Assets may be allowed as deductions from corresponding liabilities, and liabilities may be charged as deductions from assets, and deductions from assets may be charged as liabilities, in accordance with the form of annual statement applicable to the insurer as prescribed by the director, or otherwise in his discretion.","path":["TITLE 58. INSURANCE","CHAPTER 58-26. VALUATION OF ASSETS, LIABILITIES AND RESERVES"],"source_url":"https://sdlegislature.gov/Statutes/58-26-12","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"b33a85396750f078ba8bd443f26b701441ab7b2b6cfcbe2e4d3e10089e103de0","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-58-26-11","next":"us-sd/sdcl-58-26-13"},"notice":"GroundRules: Original legal text. Not legal advice."}