Small Business Investment Company (SBIC) Accrual Regulatory Amendments
Summary
The Small Business Administration is updating accounting rules for Small Business Investment Companies (SBICs), which are specialized investment firms that lend money to small businesses. These changes affect how these companies track and report their finances, potentially making it easier for small businesses to access funding.
Key Points
- 1Updates accounting standards for how SBICs must record and report their financial information to regulators
- 2Applies to investment companies that provide loans and capital to small businesses across the country
- 3Could affect the availability and terms of loans for small business owners seeking growth capital
- 4Public comment period runs until January 6, 2026, allowing businesses and investors to weigh in on the changes
- 5Aims to modernize outdated accounting practices while maintaining oversight of these federally-backed investment programs
Key Dates
December 5, 2025
This summary is for informational purposes only. It may not capture all nuances of the regulation. Always refer to the official text for authoritative information.
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