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:
- (a)
the cost of paying social welfare benefits resulting from the pensioning-off of workers before they reach statutory retirement age;
- (b)
other exceptional expenditure on workers who lose their jobs as a result of restructuring and rationalisation;
- (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;
- (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;
- (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;
- (f)
residual costs resulting from administrative, legal or tax provisions;
- (g)
additional underground safety work resulting from the closure of production units;
- (h)
mining damage provided that it has been caused by production units subject to closure due to restructuring;
- (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;
- (j)
residual costs to cover former miners' health insurance;
- (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
- (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;
- (b)
expenditure, resulting from restructuring, on the supply of water and the removal of waste water;
- (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.