# Update of Statistical Disclosures for Bank and Savings and Loan Registrants
> **US Securities and Exchange Commission** · Final rule. · Published 2020-10-16 · Effective 2020-11-16 · 85 FR 66108
## Document
- **Document number:** 2020-20655
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 85 FR 66108
- **CFR reference:** 17 CFR 210
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2020/10/16/2020-20655/update-of-statistical-disclosures-for-bank-and-savings-and-loan-registrants)
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