The annual financial commitments referred to in the formula laid down in Article 7 shall include all the expenditures for which a non-sophisticated investor has undertaken a commitment in relation to a given calendar year, including:
((a))
alimony and child support payments;
((b))
rent and mortgage payments;
((c))
repayments of loans;
((d))
payments of insurance premiums;
((e))
utilities expenses payments, including those made to cover electricity, heating and water expenses;
((f))
service subscription payments;
((g))
income tax and property taxes.