PET - Plain English Taxonomy

Attribute: CS02008
Concept:
Label: Deferred tax assets in excess of deferred tax liabilities
Concept Guidance:
This is the value, as at the relevant date, of any surplus/deficit of deferred tax assets (DTA) over deferred tax liabilities (DTL). DTA and DTL are determined in accordance with relevant accounting standards; the netting of these items is in accordance with relevant prudential standards. 
Form-Specifc Guidance:
Where the amount of the deferred tax liabilities (DTL) exceeds the amount of the deferred tax assets (DTA), the deduction reported at this item is zero (i.e. the excess must not be added to Tier 1 capital).

Refer to relevant prudential standards.
Dimensions
Dimension Member Description
(CETier1)
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.