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. 

Any positive net balance of capitalised transaction costs must be deducted from Tier 1 capital in accordance with the relevant Prudential Standard. Any surplus of up-front fee income received over deferred costs may be added to Tier 1 capital provided the up-front fee income received satisfies the criteria set in the relevant Prudential Standard. Otherwise, up-front fee income received must not be added to capital.