Article 3. In the Ordinary Insurance Sub-account, the annual revenues shall be reinsurance premiums on the management of the reinsurance enterprise relating to the ordinary insurance, transfer from the General Account under the provision of Article 139 paragraph 2 of the Law, receipts arising from the accumulated fund, borrowings and accessory sundry receipts, and the annual expenditures shall be reinsurances on the management of the enterprise concerned, grants under the provision of Article 140 paragraph 1 of the Law, refund of the reinsurance premiums, redemptions of and interests on borrowings, interests on temporary borrowings, and the other miscellaneous expenses.