Minimum Captial Ratios; Capital Adequacy Guidelines; Capital Maintenance; Capital: Deduction of Goodwill Net of Associated Deferred Tax Liability

Docket ID: OCC-2008-0014
Agency: Comptroller of the Currency (OCC)
Parent Agency: Department of the Treasury (TREAS)
The Office of the Comptroller of the Currency (OCC), the Board of Governors of the Federal Reserve System (Board), the Federal Deposit Insurance Corporation (FDIC), and the Office of Thrift Supervision (OTS) (collectively, the Agencies) are proposing to permit banks, bank holding companies, and savings associations (collectively, banking organizations) to reduce the amount of goodwill that a banking organization must deduct from tier 1 capital by the amount of any deferred tax liability associated with that goodwill. The proposed change would effectively reduce the amount of goodwill that a banking organization must deduct from tier 1 capital and would reflect a banking organization's maximum exposure to loss in the event that such goodwill is impaired or derecognized for financial reporting purposes.
RIN: Not Assigned
Docket Details open glossary dialog  
Related RINs: None
Related Dockets: None
Keyword(s): capital
Type: Rulemaking

Primary Documents

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Comment Period Closed
Oct 30, 2008 11:59 PM ET
Proposed Rule
Posted: 09/30/2008
ID: OCC-2008-0014-0001

Supporting Documents

No documents available.


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Comments Received*
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