This is the value, as at the relevant date, of capitalised loan and lease origination fees and commissions paid to mortgage originators and brokers. Loan/lease origination/broker fees and commissions that are capitalised as an asset are to be set off against the balance of upfront loan/lease fees associated with the lending portfolios that are treated as deferred income and recognised as a liability.Where the net amount for loan/lease origination fees and commissions:     (a) has a positive balance, this item must be reported as a positive figure.     (b) has a negative balance, provided the deferred income satisfies the criteria set out in APS 111, this item may be reported as a negative figure. Where the criteria are not satisfied, this item must be reported as zero.This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant prudential standards.