英和和英

名詞

badwill (uncountable)

1. (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.