1.   For the purposes of Article 314(7), point (a), of Regulation (EU) No 575/2013, institutions shall not exclude from the calculation of the business indicator income and expenses resulting from the distribution of insurance or reinsurance products or services.

2.   For the purposes of Article 314(7), point (c), of Regulation (EU) No 575/2013, institutions shall not exclude from the calculation of the business indicator the following items, where accounted for as administrative expenses:

(a)	outsourcing fees paid for the supply of financial services;

(b)	lease expenses;

(c)	administrative expenses, including staff expenses, resulting from operational risk events.

3.   For the purposes of Article 314(7), points (f) and (i), of Regulation (EU) No 575/2013, institutions shall not exclude from the calculation of the business indicator the following items, where related to lease assets or resulting from operational risk events:

(a)	depreciation of tangible assets;

(b)	amortisation of intangible assets;

(c)	impairment or reversal of impairment.