Supervisory goodwill.
Supervisory goodwill. The term supervisory goodwill means goodwill 2 resulting from the acquisition, merger, consolidation, purchase of assets, or other business combination (if such transaction occurred on or before April 12, 1989) of
2 Goodwill that has been written off of an association's balance sheet for its GAAP financial statements or Thrift Financial Report cannot be counted as supervisory goodwill.
Source
12 CFR § 567.1
Scoping language
For the purposes of this subpart: