South Dakota Code § 10-35-6

Capitalization and financial data given in annual report
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The report required by §
10-35-3
shall show the following details concerning the financial organization and operation of the company:
(1) The amount of capital stock authorized and the amount issued as preferred stock, or as common stock, with the present actual cash value of the same;
(2) All assets and liabilities;
(3) All receipts and disbursements.

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