do not include in any way elements for contingencies, income deriving from reserves, administrative or commercial costs or fiscal or parafiscal contributions, and take into account neither revenues from investments nor anticipated profits.
non includano in alcun modo i caricamenti di sicurezza, i redditi derivanti dalle riserve, le spese amministrative o commerciali o i tributi fiscali o parafiscali, e non tengano conto né dei proventi di investimenti né degli utili previsti.