Regulatory Capital Standards Deduction of Goodwill Net of Associated Deferred Tax Liability

Details

• Publisher's site:
  https://www.fdic.gov/
• Corporate Authors:
  Federal Deposit Insurance Corporation (FDIC)
• Description:
  The federal banking agencies are jointly issuing the attached final rule allowing goodwill, which must be deducted from Tier 1 capital, to be reduced by the amount of any associated deferred tax liability. The final rule will take effect 30 days after its publication in the Federal Register. However, a bank may elect to apply this final rule for regulatory capital reporting purposes as of December 31, 2008.
• Subject:
  Capital
• Dataset Download URL:
  https://www.fdic.gov/news/financial-institution-letters/2008/fil08144.html
• Format:
  PDF
• Release Date:
  12/16/2008
• Update Date:
  11/14/2018
• Withdrawn Date:
  12/01/2018
• Agencies Involved:
  Federal Deposit Insurance Corporation (FDIC) ; Office of the Comptroller of the Currency (OCC) ; Board of Governors of the Federal Reserve System (The Fed) ; Office of Thrift Supervision (OTS)
• Fdic Employee Involved:
  Christine Bouvier ; Nancy Hunt ; Mark Handzlik
• Related Regulation:
  12 CFR Part 325
• Source:
  FDIC Website
• Memorandum To:
  FDIC-Supervised Banks (Commercial and Savings)
• Effective Date:
  01/29/2009
• FIL Number:
  FIL-144-2008
• Main Document Checksum:
  urn:sha256:f0859c6e49e804a4e4b7b321c8a035f364f6a1d9bece6949a0cbdbed3dd6a22e
• Download URL:
  https://archive.fdic.gov/view/fdic/7252/fdic_7252_DS1.pdf
• File Type:
  [PDF - 797.77 KB ]