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.