Related provisions for MIPRU 4.3.9

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MIPRU 4.3.2RRP
'Annual income' is the annual income given in the firm's most recent annual financial statement from the relevant regulated activity or activities.
MIPRU 4.3.7RRP
For the purposes of the calculation of the capital resources of a firm carrying on home finance administration1only with all the assets it administers off balance sheet, annual income is the sum of:11(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
MIPRU 4.3.8RRP
If the firm's most recent annual financial statement does not cover a 12 month period, the annual income is taken to be the amount in the statement converted, proportionally, to a 12 month period.