The South Dakota Perpetual Care Cemetery Licensed Banking Institution Report is an annual report that provides information about cemeteries and perpetual care cemeteries in the state of South Dakota that are licensed by the state's Department of Banking and Financial Institutions. The report includes information about the licensees, their financial condition, and their compliance with state cemetery laws. It also includes data about cemetery plots, burial rights, and perpetual care contracts. The report is divided into three sections: Section 1 provides a list of all licensees; Section 2 provides detailed information about each licensee; and Section 3 provides a summary of all cemeteries in the state. There are two types of South Dakota Perpetual Care Cemetery Licensed Banking Institution Reports: the Summary Report and the Comprehensive Report. The Summary Report provides a basic overview of the licensees and their financial condition while the Comprehensive Report provides a more in-depth analysis of the licensees’ financial situation.