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.

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