1. Member States and competent authorities shall base the calculation of the financial guarantee referred to in Article 14 of Directive 2006/21/EC on the following:
(a)
the likely impacts on the environment and on human health of the waste facility;
(b)
the definition of the rehabilitation including the after use of the waste facility;
(c)
applicable environmental standards and objectives, including physical stability of the waste facility, minimum quality standards for the soil and water resources and maximum release rates of contaminants;
(d)
the technical measures needed to achieve environmental objectives, in particular measures aiming at ensuring the stability of the waste facility and limit environmental damages;
(e)
the measures required to achieve objectives during and after closure, including land rehabilitation, after closure treatment and monitoring if required, and, if relevant, measures to reinstate biodiversity;
(f)
the estimated time scale of impacts and required mitigation measures;
(g)
an assessment of the costs necessary to ensure land rehabilitation, closure and after closure including possible after closure monitoring or treatment of contaminants.
2. The assessment referred to in point (g) shall be performed by independent and suitably qualified third parties and shall take into account the possibility of unplanned or premature closure.