Commission Decision of 22 June 2005 on the aid measures implemented by the Netherlands for AVR for dealing with hazardous waste (notified under document number C(2005) 1789) (Only the Dutch version is authentic) (Text with EEA relevance) (2006/237/EC)

ANNEX II U.K. POINTS TO BE INCLUDED IN THE EX POST VERIFICATION OF THE ABSENCE OF OVERCOMPENSATION

Operating budget 2004, 2005 and 2006 U.K.

• Actual revenue and actual costs

Compensation for agreed investments not yet written off U.K.

• Verification of direct link to the SGEI for each of the investments

• Any proceeds from sales of the assets concerned and any benefits from continued use for other purposes

Compensation for costs due to earlier closure U.K.

• Actual cost of early dismissal: indication of the full or part-time employment of the person concerned in relation to the SGEI, actual payments for the employees concerned, actual duration of the payments for redeployment within or outside AVR

• Recurrent fixed costs: general RDF costs: verification whether failed coverage (gemiste dekkingen) is appropriate and has not been met by other means; verification of actual accounting, legal and banking cost; verification of actual costs for other elements

• Recurrent fixed costs: security, canteen, purchasing, administrative facilities at Professor Gerbrandyweg: actual costs of transporting electricity based on the actual date on which the facility with Eneco was ended or bought back; costs forgone of rent for offices, etc., taking account of any proceeds from actual re-use; verification whether failed coverage for purchasing function for restaurant, warehouse and security is appropriate and has not been met by other means

• Recurrent fixed costs: ICT infrastructure: verification whether missed coverage for ICT infrastructure has not been met by other means

• Recurrent fixed costs: personnel costs: actual costs of central telephone function and leased lines

• Recurrent fixed cost: rent/lease of equipment: actual missed coverage of specialised trucks and forklift trucks and actual proceeds from sales or alternative use within AVR

• Recurrent fixed cost: other overheads: actual costs and actual reduction in costs of maintenance and cleaning contracts

• Recurrent fixed costs

Guarantee U.K.

• Verification of actual removal and decontamination costs for the installations directly used for the SGEI

The verification includes a calculation showing that the aid does not lead to a higher rate of return than the return on Dutch government bonds plus 2 percentage points.