{"data":{"id":"us-sd/sdcl-58-5-110","jurisdiction":"us-sd","citation":"SDCL § 58-5-110","heading":"Legal liabilities of insurer on borrowed funds--Disclosure in financial statement.","body":"Money borrowed pursuant to § 58-5-108, together with the interest thereon if so stipulated in the agreement, shall not form a part of the insurer's legal liabilities except as to its surplus in excess of the amount thereof stipulated in the agreement, or be the basis of any setoff; but until repaid, financial statements filed or published by the insurer shall show as a footnote thereto the amount thereof then unpaid together with any interest thereon accrued but unpaid.","path":["TITLE 58. INSURANCE","CHAPTER 58-5. ORGANIZATION AND GENERAL POWERS OF INSURERS"],"source_url":"https://sdlegislature.gov/Statutes/58-5-110","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"552c7d1993e6a0e4daf4c2c0af8d8d3485778e61aa1f191a116b73d9fff5adfd","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-58-5-109","next":"us-sd/sdcl-58-5-111"},"notice":"GroundRules: Original legal text. Not legal advice."}