Bankowość · 30/09/2008

OCC, Federal Reserve, FDIC, and OTS Propose Change to Capital Ratios

The OCC, Board of Governors, FDIC, and OTS are proposing to allow banks to reduce the amount of goodwill deducted from tier 1 capital by the amount of deferred tax liability associated with that goodwill, effectively reducing the maximum exposure to loss in the event of goodwill impairment.