+Article 318 3.

Article 318 3.

For the purposes of paragraph 1, the following items shall be excluded from the gross loss computation:

(a) 

costs of general maintenance of contracts on property, plant or equipment;

(b) 

internal or external expenditure to enhance the business after the operational risk losses, including upgrades, improvements, risk assessment initiatives and enhancements;

(c) 

insurance premiums.

1. Overview

,

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards