* Restatement reflects $20.3 bln goodwill adjustment
* Amendment does not affect BofA results, capital positions (Adds details)
Feb 21 (Reuters) - Bank of America Corp , the largest U.S. bank, said it amended previously filed call reports for 2009 and 2010 for its FIA Card Services unit to reflect a $20.3 billion goodwill adjustment.
The move does not affect the banking giant's current or previously reported consolidated financial results and capital positions, it said in a statement.
The restatement involves a non-cash, non-tax deductible charge related to the goodwill impairment at FIA, which has now been recorded for the unit for the first half of 2009.
The goodwill writedown was caused by deteriorating credit quality and the adverse impact from the CARD Act on Bank of America's credit card operations in 2009, the lender said.
Included in the amended call reports is the reversal of a $10.4 billion writedown of goodwill at FIA during 2010.
Bank of America had previously recorded the impairment in the carrying value of goodwill at Global Card Services in the third quarter of 2010 following the Dodd-Frank financial reform regulation, which called for debit card fee limits.
FIA's credit card operations are part of Global Card Services, the business segment which also includes among other activities, the debit card business of Bank of America.
In July, Bank of America said it could lose $1.8-$2.3 billion of annual revenue from debit card fee limits.
The restatement, which resulted from changes to processes covering legal entities implemented in 2010, covers eight quarterly periods of 2009 and 2010.
The FIA adjustment was identified by Bank of America and reported to banking regulators, the company said. (Reporting by Saqib Iqbal Ahmed and Brenton Cordeiro in Bangalore)