8.

For the purposes of point (b) of paragraph 1, crowdfunding service providers shall calculate their fixed overheads for the preceding year, using figures resulting from the applicable accounting framework, by subtracting the following items from the total expenses after distribution of profits to shareholders in their most recently audited annual financial statements or, where audited statements are not available, in annual financial statements validated by national supervisors: staff bonuses and other remuneration, to the extent that they depend on a net profit of the crowdfunding service provider in the relevant year; employees’, directors’ and partners’ shares in profits; other appropriations of profits and other variable remuneration, to the extent that they are fully discretionary; shared commission and fees payable which are directly related to commission and fees receivable, which are included within total revenue, and where the payment of the commission and fees payable is contingent upon the actual receipt of the commission and fees receivable; and non-recurring expenses from non-ordinary activities.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.