PET - Plain English Taxonomy

Attribute: CS17711
Label: Information technology software costs
Concept Guidance:
This is the value, as at the relevant date, of capitalised information technology software costs, capitalised in accordance with accounting standards.The balance of any transaction costs and like items that are capitalised and deferred as an asset must be netted off against the balance of any income deferred as a liability relating to the capitalised transaction costs.This item is calculated for capital adequacy purposes and is to be determined in accordance with the relevant Prudential Standards. 
Dimension Member Description
This dimension is used to classify reported information by the category of capital, as determined in accordance with relevant Prudential Standards.
The information reported relates to the category of capital classified as Common Equity Tier 1 as defined in relevant prudential standards.