ARSD 20:06:09:16. Preparation of statements and supporting documents

Statements must be prepared electronically. Statements must be easily readable and suitable for review and reproduction. Debits in credit categories and credits in debit categories must be designated so as to be clearly distinguishable on photocopies. Statements must be in English and monetary values must be stated in United States currency. If any exhibit or other paper or document filed with the statement is in a foreign language, it must be accompanied by a translation into English and any monetary value normally shown in a foreign currency must be converted into United States currency.