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
ARF_110_0_1	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.
ARF_110_0_2	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.
ARF_120_0	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.
ARF_120_1	Label:	Securitisation start-up costs
ARF_120_1B	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.