Determination of costs by task areas and groups

(1) The costs must be separately ascertained for the following task areas, each falling within BaFin's competence under the relevant supervisory statutes: 1. credit, financial services, securities institutions, payment services, crowdfunding, crypto and domestic investment business (task area Banks and Other Financial Services), 2. insurance business (task area Insurance), 3. securities trading (task area Securities Trading), 4. BaFin's tasks as resolution authority under section 3(1) of the Recovery and Resolution Act and BaFin's tasks under the Restructuring Fund Act and Regulation (EU) No 806/2014 (task area Resolution), 5. financial-reporting-enforcement issuers (task area Financial Reporting Enforcement). Within the task area Banks and Other Financial Services and the task area Securities Trading, a separate ascertainment by groups must be made under sections 16e and 16i.
(1a) The costs incurred by BaFin from its competence under the AI Market Surveillance and Innovation Support Act are attributed to the task areas under subsection (1) as follows: 1. insofar as they are costs relating to credit, financial services, securities institutions, payment services, crypto or domestic investment business, to the task area "Banks and Other Financial Services", 2. insofar as they are costs of insurance business, to the task area "Insurance". Within the task area "Banks and Other Financial Services" a separate ascertainment by groups is made corresponding to section 16e.
(2) Costs that can be jointly attributed to two task areas under subsection (1), first sentence or subsection (1a), first sentence must each be separately recorded. They are to be apportioned between the task areas concerned in the ratio existing between the costs directly attributable to those task areas. The cost shares so ascertained are each to be added to the costs directly falling on the task areas.
(3) The remaining costs, which cannot be attributed either directly to a task area under subsection (1), first sentence or subsection (1a), first sentence, or jointly to two task areas under subsection (2) (overheads), must also be separately recorded. They are to be apportioned among all task areas in the ratio existing between the costs attributable to the task areas after carrying out the allocation under subsection (2).
(4) The income within the meaning of section 16 must be deducted from the costs of the task area to which it is each directly attributable. Income attributable jointly to two task areas must be deducted in the ratio of the costs directly attributable to the task areas. Income not directly attributable to any task area must be deducted from the overheads before their apportionment under subsection (3).