Data Dictionary
Item Number 5264
GOODWILL AND OTHER INTANGIBLE ASSETSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVCC5264 | 1990-03-31 | 2011-12-31 | No | OTS 1313 |
Data Description:
Includes the unamortized amount of goodwill and other intangibles reported in Schedule CSC. Those thrift institutions that are not required to file Schedule CSC will report the unamortized amount of goodwill and other intangibles reported in item 0507. For purposes of regulatory capital only, you may reduce the amount of cored deposit premiums and certain other intangible assets that you acquired in a nontaxable business combination by any corresponding deferred tax liabilities.
Report this line as a positive amount since it will be deducted from equity capital in calculating Tier 1 (core) capital.
Includes:
1. Core deposit intangible assets (CDIs); and
2. Purchased credit card relationships (PCCRs).
Excludes:
1. Servicing assets;
2. Certain nonsecurity financial instruments accounted for under SFAS No. 125; and
3. Net deferred tax assets.