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

Activity

American Bankers Association filed 1 comment on this docket between Nov 3, 2008 and Nov 3, 2008. 4 other organizations filed here. The comment window closed 6480d ago.

What American Bankers Association filed (1)

Abstract

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.

• American Bankers AssociationTHIS ORG

  1 filing · confidence 97%
• Mortgage Bankers Associationtrade assoc.

  1 filing · confidence 97%
• State Street Corporationunverified attribution

  1 filing · confidence 70%
• The Clearing House Association LLCtrade assoc.

  1 filing · confidence 85%
• The Greenlining Institutetrade assoc.

  1 filing · confidence 85%