<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.sf2f12863-1f25-4b69-9bbc-2fc1e99c6059Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sf2f12863-1f25-4b69-9bbc-2fc1e99c6059000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont-000002 { color: #0000FF; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059Normal"><span xml:space="preserve" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont">    </span><span class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont-000000">20:10:13:53.  Statement C -- Earned surplus statements.</span><span xml:space="preserve" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont"> 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.</span></p><p dir="ltr" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059Normal"><span xml:space="preserve" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059000001"> </span></p><p dir="ltr" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059Normal"><span xml:space="preserve" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont">    </span><span class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont">July 7, 1976; 12 SDR 86, effective </span><span xml:space="preserve" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont">November 24, 1985; 12 SDR 151, 12 SDR 155, effective </span><span class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059Normal"><span xml:space="preserve" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont">    </span><span class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont-000002">49-34A-4</span></a><span class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont">.</span></p><p dir="ltr" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059Normal"><span xml:space="preserve" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont">    </span><span class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont-000002">49-34A-41</span></a><span class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059DefaultParagraphFont">.</span></p><p dir="ltr" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059Normal"><span xml:space="preserve" class="sf2f12863-1f25-4b69-9bbc-2fc1e99c6059000001"> </span></p></div></body></html>