Article 314 7.

income and expenses from insurance or reinsurance business;

premiums paid and payments received from insurance or reinsurance policies purchased;

administrative expenses, including staff expenses, outsourcing fees paid for the supply of non-financial services, and other administrative expenses;

recovery of administrative expenses including recovery of payments on behalf of customers;

expenses of premises and fixed assets, except where those expenses result from operational risk events;

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;

provisions and reversal of provisions, except where those provisions relate to operational risk events;

expenses due to share capital repayable on demand;

impairment and reversal of impairment;

changes in goodwill recognised in profit or loss;

corporate income tax.