article 2(2)

SCHEDULE List of fixed costs

• Administrative Expenses

• Administration wages

• Advertising

• Berthing fees and associated charges

• Commissioners of Irish Lights fees

• Cleaning and waste (premises)

• Depreciation

• Directors’ pension contribution

• Directors’ remuneration

• Directors’ salaries

• Directors’ social security

• Distribution Costs

• Electronics

• Freight

• Gear Repair

• Haulage

• Hire purchase

• Hire and Maintenance of equipment

• Laundry and cleaning

• Legal and professional fees

• Light and heat

• Marketing

• Navigational aids

• Postage and stationary

• Premises costs

• Printing and stationery

• Rates

• Rent

• Ship’s Telephone

• Staff training

• Storage

• Sundries

• Telephone/telecommunications

• Transport and packing charges

• Use of home as office

• VAT (if not VAT registered)

• Vehicle expenses

• Vessel Insurances

• Vessel Repairs