Related provisions for MIPRU 4.3.2

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MIPRU 4.3.7RRP
For the purposes of the calculation of the capital resources of a firm carrying on mortgage administration only with all the assets it administers off balance sheet, annual income is the sum of:(1) revenue (that is, commissions, fees, net interest income, dividends, royalties and rent); and(2) gains;(3) arising in the course of the ordinary activities of the firm, less profit:(a) on the sale or termination of an operation;(b) arising from a fundamental reorganisation or restructuring