103 STAT. 212 PUBLIC LAW 101-73 —AUG. 9, 1989 expenses to be deducted from assessments include the operating costs and expenses of— "(I) the Corporation for the calendar year di- rectly attributable to the Bank Insurance Fund; and "(II) the Bank Insurance Fund, "(iii) INSURANCE COSTS.— For purposes of this ^ subparagraph, the insurance costs include— "(I) additions to the Bank Insurance Fund's re- serve to provide for insurance losses during the calendar year, excluding any adjustments to such reserve which result in a reduction of such reserve; and "(II) the insurance losses sustained in such cal- endar year. "(C) SAVINGS ASSOCIATION INSURANCE FUND NET ASSESS- MENT INCOME. — "(i) IN GENERAL.—The term 'Savings Association Insurance Fund net assessment income' means— "(I) the total assessments which become due during the calendar year with respect to members of such Fund, minus "(II) the sum of the amount of the operating costs and expenses described in clause (ii) and the amount by which the Savings Association Insur- ance Fund's insurance costs described in clause (iii) exceed its investment income for the calendar year, "(ii) OPERATING COST AND EXPENSES.For purposes of this subparagraph, the operating costs and expenses to be deducted from assessments include the operating costs and expenses of— "(I) the Corporation for the calendar year di- rectly attributable to the Savings Association Insurance Fund; and "(II) the Savings Association Insurance Fund, "(iii) INSURANCE COSTS. —For the purposes of this subparagraph, the insurance costs include— "(I) additions to the Savings Association Insur- ance Fund's reserve to provide for insurance losses during the calendar year, excluding any adjust- ments to such reserve which result in a reduction of such reserve; and "(II) the insurance losses sustained in such cal- endar year. "(5) INVESTMENT INCOME DEFINED.—For purposes of this subsection, the term 'investment income' means— "(A) for the Bank Insurance Fund, interest, dividends, and net market gains earned on investments of the Bank Insurance Fund; and "(B) for the Savings Association Insurance Fund, interest, dividends, and net market gains earned on investments of the Savings Association Insurance Fund.". (6) in paragraphs (3), (4), (5), (6), (7), and (8) of subsection (b), by striking out "bank", "bank's", and "banks" each place such term appears (except where "foreign" precedes any of such terms) and inserting in lieu thereof "depository institution",
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