← Independent regulator rules (SEC/Fed/FDIC/SBA/FTC/NCUA/CPSC/FHFA/EEOC/NLRB)

Update of Statistical Disclosures for Bank and Savings and Loan Registrants

SEC · final-rule · Published 2020-10-16 · Effective 2020-11-16 · 85 FR 66108

Document

Document number
2020-20655
Federal Register citation
85 FR 66108
CFR reference
17 CFR 210
Type
Rule
Action
Final rule.
Category
final-rule
Agency
US Securities and Exchange Commission
Publication date
2020-10-16
Effective date
2020-11-16
Docket
Release No. 33-10835

Abstract

We are adopting rules to update our statistical disclosure requirements for banking registrants. These registrants currently provide many disclosures in response to the items set forth in Industry Guide 3 ("Guide 3"), Statistical Disclosure by Bank Holding Companies, which are not Commission rules. The amendments update and expand the disclosures that registrants are required to provide, codify certain Guide 3 disclosure items and eliminate other Guide 3 disclosure items that overlap with Commission rules, U.S. Generally Accepted Accounting Principles ("U.S. GAAP"), or International Financial Reporting Standards ("IFRS"). In addition, we are relocating the codified disclosure requirements to a new subpart of Regulation S-K and rescinding Guide 3.

Source

Authoritative
Federal Register document
Machine
JSON-LD · Markdown