Statement C shall include earned surplus statements for the test period showing debits and credits according to descriptive captions, the balance as of the beginning and the end of the test period and the most recently available earned surplus statement, including any applicable footnotes.
S.D. Admin. R. 20:10:13:53
General Authority: SDCL 49-34A-4.
Law Implemented: SDCL 49-34A-10, 49-34A-12, 49-34A-41.