Regulatory Capital Standards: Proposed 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 have jointly issued the attached Notice of Proposed Rulemaking (NPR) seeking comment on whether to allow goodwill, which must be deducted from Tier 1 capital, to be reduced by the amount of any associated deferred tax liability. The FDIC will accept comments on the NPR through October 30, 2008.
• Subject:
  Capital
• Dataset Download URL:
  https://www.fdic.gov/news/inactive-financial-institution-letters/2008/fil08100.pdf
• Format:
  PDF
• Release Date:
  09/30/2008
• Update Date:
  09/30/2008
• Withdrawn Date:
  Not Available.
• 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
• Comment Period End Date:
  10/30/2008
• Source:
  FDIC Website
• Memorandum To:
  FDIC-Supervised Banks (Commercial and Savings)
• FIL Number:
  FIL-100-2008
• Main Document Checksum:
  urn:sha256:fc957f080971d86c7daf01c163c0d8a4683e8e7ccb32e48cac3130793c42699d
• Download URL:
  https://archive.fdic.gov/view/fdic/7272/fdic_7272_DS1.pdf
• File Type:
  [PDF - 33.49 KB ]