This is the value, as at the relevant date, of the following securitisation related items: - gain-on-sale, including expected future income from a securitisation exposure that the reporting party reports as an on-balance sheet asset or profit, until irrevocably received; - funds provided by the reporting party to establish a spread, reserve or similar account, until the funds are irrevocably paid to the reporting party; - the difference between the book value and the amount received by the reporting party, where the originating entity transfers exposures to a special purpose vehicle (SPV) below their book value, unless it is written off in the reporting party's profit and loss (and capital) accounts; and - any other specific deductions in accordance with relevant prudential standards. This item excludes start-up and other establishment costs that have been capitalised. This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant prudential standards. 

Report all adjustments that need to be made specifically from Common Equity Tier 1 capital, in accordance with APS 120, with the exception of the start-up costs of securitisation that have been capitalised.