1. The annual costs shall be the basis for determining the annual supervisory fees and they shall be recovered via the payment of such annual supervisory fees.
2. The amount of the annual costs shall be determined on the basis of the amount of the annual expenditure consisting of any expenses incurred by the ECB in the relevant fee period that are directly or indirectly related to its supervisory tasks. The total amount of the annual supervisory fees shall cover, but not exceed, the expenditure incurred by the ECB in relation to its supervisory tasks in the relevant fee period.
3. When determining the annual costs, the ECB shall take into account:
any fee amounts related to previous fee periods that were not collectible;
any interest payments received in accordance with Article 14;
any amounts received or refunded in accordance with Article 7(3).