When calculating the securities transaction income of a profit-seeking
enterprise under the provisions set out in Subparagraph 1, Article 7 of
the Act, except for the attributable operating expenses and loan
interests which may be attributed separately to applicable accounts for
book-keeping purposes, all other expenses and interests amortized to the
sale of negotiable securities while calculating the transaction cost
under the relevant provisions set out in the Income Tax Act may be
deducted from the business income derived from the selling of such
negotiable securities.