Levy-eligible costs; levy year

(1) BaFin must ascertain, as costs within the meaning of section 16, the expenditure of a financial year. The costs also include the allocations to an investment reserve under section 12(4), second sentence and the allocations to the pension reserve under section 19(2).
(2) Of these costs, those costs are levy-eligible that remain after deduction of income and having regard to the shortfalls, uncollected amounts and surpluses of previous years. Income also includes withdrawals from the pension reserve and withdrawals from an investment reserve. Administrative fines are disregarded.
(3) The financial year is the levy year within the meaning of this Act.