Negative Goodwill A gain occurring when the price paid for an acquisition is less than the fair value of its net assets.

由于收购价格低于收购资产的公平价值而获得的收益。

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Only time will tell if the acquisition price paid by the acquiring company was really fair value.

只有时间能告诉我们支付的收购价格是收购公司的真正公平价值。

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In general, the difference between the cost of acquisition and fair value of net assets of business share is confirmed as purchased goodwill.

目前，国际上和我国普遍将合并成本与取得的被并购企业净资产的公允价值份额的差额确认为合并商誉。

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The UK's Office of Fair Trading approved the acquisition earlier this month.

BBC: LSE agrees LCH Clearnet deal at lower price

The assets acquired and the liabilities assumed from Lotus will be recorded at the date of acquisition, at their fair value.

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Legacy mortgage issues continue to plague banks with Bank of America getting more than its fair share of trouble after the acquisition of Countrywide and Merrill Lynch.

FORBES: BofA Going To $11 Even With Mortgage Lawsuits