Santander Consumer USA Holdings Inc. is delaying the filing of its quarterly report on Form 10-Q for the second quarter beyond the Aug. 15 extended filing date.As previously disclosed by the company in its Form 12b-25 filed with the Securities and Exchange Commission on Aug. 9, Santander is in the pre-filing submission process with the SEC's Office of the Chief Accountant, regarding the company's accounting treatment for consideration of net discount in estimating the allowance for credit losses. The resolution of this and other accounting matters disclosed in the Form 12b-25 is expected to impact prior period financial statements. Santander will file the Form 10-Q as soon as possible.The company has reviewed all critical relationships and does not foresee a material interruption in or change to normal business activities related to the delayed filing. In addition, the aforementioned accounting matters relate only to non-cash items in financial statements. If the outcome of the pre-filing submission process is consistent with Santander's proposed accounting treatment, the company expects to file its Form 10-Q immediately.