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+Article 314 7. |
Article 314 7.Institutions shall not use any of the following elements in the calculation of their business indicator:
(a)
income and expenses from insurance or reinsurance business;
(b)
premiums paid and payments received from insurance or reinsurance policies purchased;
(c)
administrative expenses, including staff expenses, outsourcing fees paid for the supply of non-financial services, and other administrative expenses;
(d)
recovery of administrative expenses including recovery of payments on behalf of customers;
(e)
expenses of premises and fixed assets, except where those expenses result from operational risk events;
(f)
depreciation of tangible assets and amortisation of intangible assets, except the depreciation related to operating lease assets, which shall be included in financial and operating lease expenses;
(g)
provisions and reversal of provisions, except where those provisions relate to operational risk events;
(h)
expenses due to share capital repayable on demand;
(i)
impairment and reversal of impairment;
(j)
changes in goodwill recognised in profit or loss;
(k)
corporate income tax. 1. Übersicht
1.1 Referenzen1.2 Identifizierte Anforderungen1.3 Zugehörige Standards2. Identifizierte Anforderungen
3. Zugehörige Standards
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