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Bank of America Corporation (the "Corporation") filed a Current Report on Form 8-K with the U S

Bank of America Corporation Filed a Form 8-K
Bank of America Corporation (the "Corporation") filed a Current Report on Form 8-K with the U.S. Securities and Exchange Commission ("SEC") on September 23, 2016, announcing that, effective as of the third quarter of 2016, the Corporation is changing its accounting method under FASB Accounting Standards Codification (ASC) 310-20, Nonrefundable fees and other costs (formerly known as “SFAS 91”), related to certain debt securities carried at fair value and held-to-maturity. Under this accounting method, the Corporation will amortize premiums and accrete discounts over the lives of the debt securities and then adjust the unamortized premiums and unaccreted discounts based upon actual principal prepayments. In addition to aligning the accounting method more closely to its peers, the Corporation believes the change in accounting method will reduce volatility of its reported net interest income.

Bank of America Corporation makes available all of its SEC filings on its website: http://investor.bankofamerica.com/phoenix.zhtml?c=71595&p=irol-irhome.

The SEC maintains a website that contains reports, proxy statements and other information regarding issuers that file electronically with the SEC. These materials may be obtained electronically by accessing the SEC’s website at http://www.sec.gov. A copy of the document will also be available on the National Storage Mechanism's website at: http://www.morningstar.co.uk/uk/NSM.

















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