BANKS AND SAVINGS INSTITUTIONS in Visual Studio .NET

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312 BANKS AND SAVINGS INSTITUTIONS
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Additional disclosures may be required where there is substantial doubt about the institution s ability to continue as a going concern The disclosures described above should be presented for all signi cant subsidiaries of a holding company Bank holding companies should also present the disclosures as they apply to the holding company, except for the prompt corrective disclosure required by item 4 As with all footnotes to the nancial statements, any management representations included in the footnotes, such as with respect to capital matters, would be subject to review by the independent accountant (k) SECURITIES AND EXCHANGE COMMISSION (i) Background The Securities and Exchange Commission (SEC) was created by Congress in 1934 to administer the Securities Act of 1933 (1933 Act) and the Securities Exchange Act of 1934 (1934 Act) The SEC is an independent agency of the US government, consisting of ve commissioners appointed by the president, subject to Senate con rmation The 1933 Act requires companies to register securities with the SEC before they may be sold, unless the security or the transaction is exempt Banks are exempt from the registration requirements of the 1933 Act; however, bank holding companies and their nonbank subsidiaries are not (ii) Reporting Requirements SEC registrants are required to comply with certain industryspeci c nancial statement requirements, set forth in Article 9 for Bank Holding Companies of SEC Regulation S-X In addition, they must comply with other non nancial disclosures required by Guide 3 for Bank Holding Companies of Regulation S-K In 1997, the SEC amended rules and forms for domestic and foreign issuers to clarify and expand existing disclosure requirements for market risk-sensitive instruments Refer to Financial Reporting Release No 48 Disclosure of Accounting Policies for Derivative Financial Instruments and Derivative Commodity Instruments and Disclosure of Quantitative and Qualitative Information About Market Risk Inherent in Derivative Financial Instruments, Other Financial Instruments, for further discussion Other SEC guidance is listed in Sources and Suggested References Additionally, the SEC is undertaking a review of Guide 3 to evaluate potential changes to improve the usefulness of nancial institution disclosures On December 12, 2001, the SEC issued a nancial reporting release, FR-60, Cautionary Advice Regarding Disclosure About Critical Policies (FR-60) The SEC s Cautionary Advice alerts public companies to the need for improved disclosures about critical accounting policies FR-60 de nes critical accounting policies as those most important to the nancial statement presentation and that require the most dif cult, subjective, complex judgments Perhaps because FR-60 was released late in the year, the Management s Discussion and Analysis (MD&A) disclosures made by registrants in response to FR-60 did not meet the SEC s expectations As a result, on May 10, 2002, the SEC published a proposed rule, Disclosure in Management s Discussion and Analysis about the Application of Critical Accounting Policies The proposed rule would mandate the MD&A disclosure about critical accounting estimates that was encouraged in FR-60, but it is much more speci c than FR-60 as to the nature of the disclosures and the basis for the sensitivity analysis Readers should be alert for any nal rules On January 22, 2002, the SEC issued a nancial reporting release, FR-61, which provides speci c considerations for MD&A disclosures The SEC issued FR-61 to remind public companies of existing MD&A disclosure requirements and to suggest steps for meeting those requirements in 2001 annual reports The SEC action responds to a December 31 petition from the Big Five rms, which was endorsed by the AICPA FR-61 is largely consistent with the MD&A interpretive guidance suggested by the Big Five petition FR-61 focuses on MD&A disclosure about liquidity and off-balance-sheet arrangements (including special purpose entities (SPE)), trading activities that include nonexchange traded commodity contracts accounted for at fair value, and the effects of transactions with related and certain other parties These areas are receiving particular public and regulatory scrutiny following the collapse
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