ANNEXDefinition of costs referred to in Article 7

1.Costs incurred and cost provisions made only by undertakings which are carrying out or have carried out restructuring and rationalisation

Exclusively:

  1. (a)

    the cost of paying social welfare benefits resulting from the pensioning-off of workers before they reach statutory retirement age;

  2. (b)

    other exceptional expenditure on workers who lose their jobs as a result of restructuring and rationalisation;

  3. (c)

    the payment of pensions and allowances outside the statutory system to workers who lose their jobs as a result of restructuring and rationalisation and to workers entitled to such payments before the restructuring;

  4. (d)

    the cost covered by the undertakings for the readaptation of workers in order to help them find new jobs outside the coal industry, especially training costs;

  5. (e)

    the supply of free coal to workers who lose their jobs as a result of restructuring and rationalisation and to workers entitled to such supply before the restructuring;

  6. (f)

    residual costs resulting from administrative, legal or tax provisions;

  7. (g)

    additional underground safety work resulting from the closure of production units;

  8. (h)

    mining damage provided that it has been caused by production units subject to closure due to restructuring;

  9. (i)

    costs related to the rehabilitation of former coal mining sites, notably:

    • residual costs resulting from contributions to bodies responsible for water supplies and for the removal of waste water,

    • other residual costs resulting from water supplies and the removal of waste water;

  10. (j)

    residual costs to cover former miners' health insurance;

  11. (k)

    exceptional intrinsic depreciation provided that it results from the closure of production units (without taking account of any revaluation which has occurred since 1 January 1994 and which exceeds the rate of inflation);

2.Costs incurred and cost provisions made by several undertakings

  1. (a)

    increase in the contributions, outside the statutory system, to cover social security costs as a result of the drop, following restructuring, in the number of contributors;

  2. (b)

    expenditure, resulting from restructuring, on the supply of water and the removal of waste water;

  3. (c)

    increase in contributions to bodies responsible for supplying water and removing waste water, provided that this increase is the result of a reduction, following restructuring, in the coal production subject to levy.