CONSULTATION.

SEC. 241. [15 U.S.C. 78m nt] CONSULTATION. (a) In General.—The Securities and Exchange Commission shall consult and coordinate comments with the appropriate Federal banking agency before taking any action or rendering any opinion with respect to the manner in which any insured depository institution or depository institution holding company reports loan loss reserves in its financial statement, including the amount of any such loan loss reserve. (b) Definitions.—For purposes of subsection (a), the terms “insured depository institution”, “depository institution holding company”, and “appropriate Federal banking agency” have the same meaning as given in section 3 of the Federal Deposit Insurance Act.