2. The EBITDA shall be calculated by adding back to the income subject to corporate tax in the Member State of the taxpayer the tax-adjusted amounts for exceeding borrowing costs as well as the tax-adjusted amounts for depreciation and amortisation.
2. EBITDA se izračuna tako, da se dohodku, za katerega se plača davek od dohodkov pravnih oseb v državi članici davčnega zavezanca, ponovno prištejejo za davek prilagojeni zneski presežnih stroškov izposojanja in za davek prilagojeni zneski za amortizacijo.