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Thursday, April 20, 2017

SEC Extends Deadline for Guide 3 Disclosure Revisions

In response to requests from ABA, the SEC extended the comment period related to its proposal to change Industry Guide 3, which details required statistical financial disclosures for bank holding companies. In effect for over two decades, Guide 3 has faced criticism over the years by bankers, auditors and investors, as many of the Guide 3 requirements overlap with those of the federal banking agencies and the Financial Accounting Standards Board. The comment period, originally scheduled for 60 days, was extended another 60 days to July 7.

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