PET - Plain English Taxonomy

Label: Financial Risk Capital Adequacy Securitisation Capitalised Start Up Costs Amount
TREF ID: DE7842
Data Type: xbrli:monetaryItemType
Period Type: instant
Balance Type: debit
Business Description & 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. 

Usage
Form Labels
Label:
Guidance:
Securitisation start-up costs
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.
Label:
Guidance:
Securitisation start-up costs
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.
Label:
Guidance:
Start-up And Other Establishment Costs For Securitisations
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.
Label:
Securitisation start-up costs
Label:
Guidance:
Securitisation start-up costs
Any positive net balance of capitalised transaction costs must be adjusted from Common Equity Tier 1 capital in accordance with relevant Prudential Standards . Any surplus of up-front fee income received over deferred costs may be added to Common Equity 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.