EBU Single Rulebook Q&A 19 March 2014 2014_966 Transitional adjustments in regards to Goodwill in CA5.1

Please specify where to report the transitional adjustments in regards to Goodwill in CA.5.1 (Transitional provisions). According to Article 4 Nr. 113 CRR Goodwill has the same meaning as under the applicable accounting framework and should be therefore regarded as an intangible asset. Therefore, the Goodwill must be deducted in accordance with Article 36 (1) b.