PET - Plain English Taxonomy

Attribute: CS02064
Concept:
Label: Costs associated with debt raisings
Concept Guidance:
This is the value, as at the relevant date, of capitalised costs associated with debt raisings and other similar transaction-related costs.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 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.