Banking
Supervisory Guidance and Memorandums
Issued by the Division of Banking
The resources below are available in Adobe PDF format.
Accounting Issues
Financial Accounting Standard 166 - Participation Guidance
Investments
Federal Home Loan Mortgage Corporation (FLHMC) Permissible Bank Investment
Liabilities
Licensing Memorandum
Virtual Currency Transmission in South Dakota Memo
Loan Procedures/Documentation
Classification Guidelines for Agricultural Loans
Implementing Legal Lending Limit Exception
Management (Policies, Violations, etc.)
Trust
Please see Additional Guidance and Memorandums on our Trust Companies web page for supervisory guidance pertinent to trusts.