ARSD 20:06:03:34. Restatement of accounts

If action is to be taken with respect to the restatement of any asset, capital, or surplus of the insurer, the solicitor shall furnish the following information: (1) The nature of the restatement and the date as of which it is to be effective; (2) The reasons for the restatement and for the selection of the particular effective date; (3) The name and amount of each account affected by the restatement and the effect of the restatement thereon.