badwill
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English
[edit]Noun
[edit]badwill (uncountable)
- (accounting) negative goodwill, i.e. if the price is less than the fair market value
- 2020 September 10, “Why are European banks merging?”, in The Economist[1]:
- Secondly, the European Central Bank encouraged banks in July to recognise an accounting gain known as negative goodwill, or “badwill”, that they generate when they buy a rival below tangible book value, or at a lower price than the sum of its assets minus liabilities.