Interagency Supervisory Guidance on Bargain Purchases And FDIC- and NCUA-Assisted Acquisitions

​10-01 / June 2010
Interagency Supervisory Guidance on Bargain Purchases And FDIC- and NCUA-Assisted Acquisitions
Subject
Accounting

This bulletin transmits interagency guidance addressing supervisory considerations related to bargain purchase gains and the impact such gains have on the merger approval process. This guidance also highlights the accounting and reporting requirements unique to mergers resulting in bargain purchase gains and FDIC - and NCUA - assisted acquisitions of failed institutions (assisted acquisitions).