Santander Consumer USA Holdings again delayed its second-quarter results and financial statement due to ongoing discussions with federal regulators about accounting issues.

The Dallas company first delayed its second-quarter results on July 27, citing discrepancies between current and former accountants on certain calculations. In a Tuesday news release, Santander Consumer said it's in talks with the Securities and Exchange Commission over its accounting treatment for consideration of net discount in estimating its credit-loss allowance.

Santander Consumer said it will issue earnings and its 10-Q as soon as possible, although it didn't provide a specific date. Santander Consumer expects it will restate some of its prior financial statements upon filing the results.

The company has reviewed all critical relationships but "does not foresee a material interruption in or change to normal business activities" due to the delay in filing.

Last fall the company changed the way it calculated loan losses, which raised questions about the transparency of its loan book and which attracted scrutiny from federal regulators.

The subprime auto lender also said on Tuesday that it has informed the New York Stock Exchange that it is still not in compliance with its continued listing requirements. Santander Consumer has six months from Aug. 15 to file its 10-Q, although it can obtain another extension, according to NYSE rules.

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