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SEC Updates Statistical Disclosures for Banks
21 September 2020
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On September 11, 2020, the SEC adopted final rules to update required statistical disclosures for banking registrants, which include banks, bank holding companies, savings and loan holding companies, and savings and loan associations.
The final rules codify certain disclosures already required under Industry Guide 3, Statistical Disclosure by Bank Holding Companies, and eliminate other Guide 3 disclosures that are duplicative of requirements under SEC rules, U.S. generally accepted accounting principles and International Financial Reporting Standards.
Registrants are required to apply the final rules for the first fiscal year ending on or after December 15, 2021.
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