||Deferred tax assets in excess of deferred tax liabilities
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.
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.