Data Dictionary
Item Number 3163
GOODWILLCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGR3163 | 1985-06-30 | 9999-12-31 | No | |
| BHAS3163 | 1991-12-31 | 1994-12-31 | No | FR Y-11AS |
| BHCK3163 | 1981-06-30 | 9999-12-31 | No | FR Y-9C |
| BHCP3163 | 1986-06-30 | 9999-12-31 | No | FR Y-9LP |
| BHCQ3163 | 1991-03-31 | 1994-12-31 | No | FR Y-11Q |
| BHCS3163 | 1995-03-31 | 9999-12-31 | No | Multiple Forms |
| CBPB3163 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CBPL3163 | 2017-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CBPM3163 | 2017-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CBPN3163 | 2017-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CPSB3163 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| ISUD3163 | 1990-06-30 | 2005-03-31 | Yes | FR Y-20 |
| RCFD3163 | 1985-06-30 | 9999-12-31 | No | FFIEC 031 |
| RCON3163 | 1985-06-30 | 9999-12-31 | No | Multiple Forms |
| UBPR3163 | 1985-06-30 | 9999-12-31 | No |
Data Description:
Includes the amount (book value) of unamortized goodwill. Represents the excess of the cost of a company over the sum of the fair values of the tangible assets and identifiable intangible assets acquired less the fair value of liabilities assumed in a business combination accounted for as a purchase. The amount of goodwill reported in this item should not be reduced by any negative goodwill. Any negative goodwill arising from a business combination accounted for as a purchase is reported in "Other Liabilities (2938)" (in Schedule RC-G) and in "Other Liabilities (2930)" (in Schedule RC) in the Call report or in "Other Liabilities (2750)" (in Schedule HC) in the FR Y-9C report and (on the Balance Sheet) in the FR Y-11Q report or in "Other Liabilities (3167)" (in Balance Sheet) in the FR Y-11AS report. In addition, for the FR Y-9C report, the amount of negative goodwill included in other liabilities must be disclosed separately in the "Notes to the Balance Sheet." Goodwill and similar intangible assets ordinarily cannot be disposed of apart from an institution as a whole. Accordingly, a bank may not remove goodwill from its balance sheet by "selling" or "dividending" this asset to its parent holding company or another affiliate. An exception to the rule precluding the disposal of goodwill is made when a large segment or separable group of asssets of an acquired company or an entire acquired company is sold or otherwise liquidated. In that case, some or all of the unamortized goodwill recognized in the acquisition should be inclued in the cost of the assets sold. COMPARABILITY: Beginning 12/31/02, reported on Schedule BS-M for the FR Y-11 (BHCS) report. NOTE: Beginning 3/31/01, for series RCFD and RCON, the amount of goodwill reported in this item should not be reduced by any negative goodwill. Any negative goodwill arising from a business combination accounted for as a purchase must be reported in Schedule RC-G, item 4, "Other" liabilities, and in Schedule RC, item 20, "Other liabilities." Beginning 3/31/01, reported in Schedule RC - Balance Sheet for the FFIEC 031 and FFIEC 041 reports. Reported in Schedule RC-M for the FFIEC 031, 032, 033 and 034 reports. For the FR Y-9C (BHCK) report, the MDRM reflects data starting for the period of June 30, 1981 thru current archival file. Reported in Schedule HC. Beginning 3/31/95, reported on the Balance Sheet for the FR Y-11Q (BHCS) report. Prior to 3/31/95, reported on the Balance Sheet for the FR Y-11Q (BHCQ) report. For the UBPR series, the FDIC's Data Element name is H-GOODWILL BAGR Original Variable name: GWILL Formula: GWILL=IF DT ge 19850630 THEN GWILL=(RCFD3163)/1000;