annual eligible income

15(in FEES 50) (in relation to a firm, class and category145) the annual income (as described in 27 FEES 6 Annex 3AR142) for the firm's last financial year27 ended in the year to 31 December50 preceding the date for submission of the information under 27FEES 6.5.13 R2720 attributable to that59 class or category145. A firm must calculate annual eligible income from such annual income in one of the following ways:59

1. (a) only include such annual income if it is attributable to business in respect of which the FSCS may pay 142compensation (with reference to the conditions for paying compensation, including COMP 3.2.2R, COMP 3.2.4R, COMP 4.2.1R and COMP 12A)185; or59
2. (b) include all such annual income.59