Deduction of general costs

(1) The general costs are to be apportioned between the income exempt under section 43(1) and all remaining income of the special investment fund. The share attributable to the income exempt under section 43(1) is determined by the ratio of the average assets of the previous financial year that are the source of that income to the average total assets of the previous financial year. The monthly closing values of the previous financial year are to be used as the basis for calculating the average assets.
(2) The general costs are to be apportioned, within the income exempt under section 43(1) and within all remaining income, between the current income and the other gains. Current income is the income from the types of income named in section 36(1), first sentence, with the exception of the types of tax-free accumulable capital income. Other gains are the income and gains from the types of tax-free accumulable capital income.
(3) The apportionment under subsection (2) is made according to the ratio of the positive balances of the current income of the previous financial year, on the one hand, and the positive balances of the other gains of the previous financial year, on the other. Profit and loss carryforwards are disregarded in the apportionment. Where the balances of the current income or of the other gains are negative, the general costs are allocated in each case half to the current income and half to the other gains.
(4) After the apportionment of the general costs under subsection (3), the general costs are allocated to the income and gains structured under section 37. The allocation is made according to the ratio of the corresponding positive income and gains of the previous financial year. Where corresponding income or gains were not positive in the previous financial year, the share of the general costs that would arise mathematically on an equal apportionment is allocated to that income or those gains before the allocation under the first and second sentences.
(5) General costs that are indirectly economically connected with income under section 20(1) no. 1 or (2), first sentence, no. 1 of the Income Tax Act are to be allocated exclusively to income under section 20(2), first sentence, no. 1 of the Income Tax Act. Where there is no income under section 20(2), first sentence, no. 1 of the Income Tax Act, or the income is lower than the income-related expenses, the special investment fund must form loss carryforwards.