Label: |
Securitisation start-up costs |
Concept Guidance: |
The value of any securitisation start-up costs and other establishment costs that are capitalised and deferred as an asset, rather than written off in the entity's profit and loss.
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Form-Specifc Guidance: |
Any positive net balance of capitalised securitisation start-up costs must be reported as a positive figure. Any surplus of up-front fee income received over deferred costs may be reported as a negative figure provided the up-front fee income received satisfies the criteria set under APS 111. Otherwise, report this item as zero.
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