South Dakota Codified Laws 51A-12-2.3. Loan defined
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For the purpose of calculating loan or credit limitations pursuant to § 51A-12-2, a loan includes any credit exposure to a borrower arising from a derivative transaction, repurchase agreement, reverse repurchase agreement, securities lending transaction, or securities borrowing transaction between a bank and that borrower.
Source: SL 2013, ch 240, § 1.