Meanings
- uncountableaccountingnegative goodwill, i.e. if the price is less than the fair market value
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.
2020 September 10, “Why are European banks merging?”, in The Economist
Cite this entry
badwill. (n.d.). In WatkinsX Dictionary. Retrieved November 3, 2026, from https://dictionary.watkinsx.com/word/badwill
“badwill.” WatkinsX Dictionary, https://dictionary.watkinsx.com/word/badwill. Accessed November 3, 2026.
WatkinsX Dictionary, s.v. “badwill,” accessed November 3, 2026, https://dictionary.watkinsx.com/word/badwill.
Source: badwill on Wiktionary, CC BY-SA 4.0.