Article 1 › 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.

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Source: EUR-Lex CELLAR · retrieved 2026-09-04