Division 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);