Label: |
Costs associated with issuing capital instruments |
Concept Guidance: |
This is the value, as at the relevant date, of capitalised costs associated with issuing capital instruments.The balance of any transaction costs and like items that are capitalised and deferred as an asset must be netted off against the balance of any income deferred as a liability relating to the capitalised transaction costs.This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant Prudential Standards.
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