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(in FEES ) the annual income (as described in Part 2 of FEES 4 Annex 1 ) for the firm's last financial year ended in the year to 31 December preceding the date for submission of the information under FEES 6.5.13 R attributable to the relevant sub-class ; or if the firm prefers, that amount of that annual income attributable to business conducted with or on behalfof eligible claimants , but only if the firm notifies FSCS of the amount in accordance with FSCS reporting requirements.