||Securitisation start-up costs
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 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.