{"data":{"id":"us-sd/sdcl-58-43-5","jurisdiction":"us-sd","citation":"SDCL § 58-43-5","heading":"Financial statements.","body":"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.","path":["TITLE 58. INSURANCE","CHAPTER 58-43. INDEPENDENT AUDIT OF INSURERS"],"source_url":"https://sdlegislature.gov/Statutes/58-43-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"e7276da2e805ddc0b91fc9cd536aecc4fc85eef31311202a5a2aef2d10a2c381","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-58-43-4","next":"us-sd/sdcl-58-43-5.1"},"notice":"GroundRules: Original legal text. Not legal advice."}