South Carolina Statutes

§ 38-19-620 — Loans may not be part of legal liabilities but must be reflected in financial statements.

South Carolina § 38-19-620
JurisdictionSouth Carolina
Title 38INSURANCE
Ch. 19DOMESTIC MUTUAL INSURERS

This text of South Carolina § 38-19-620 (Loans may not be part of legal liabilities but must be reflected in financial statements.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.C. Code Ann. § 38-19-620 (2026).

Text

Any money so borrowed may not form a part of the insurer's legal liabilities or be the basis of any setoff but, until it is repaid, financial statements filed or published by the insurer shall show as a footnote the amount of the loan then unpaid together with interest accrued but unpaid.

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Legislative History

HISTORY: Former 1976 Code SECTION 38-11-820 [1947 (45) 322; 1952 Code SECTION 37-422; 1962 Code SECTION 37-422] recodified as SECTION 38-19-620 by 1987 Act No. 155, SECTION 1.

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Bluebook (online)
South Carolina § 38-19-620, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/19/38-19-620.