Article 2
1. The eligible costs taken into consideration in the implementation of the scheme will be strictly confined to the extra investment costs necessary to meet the environmental objectives, and in particular, as far as renewable energy is concerned, to the extra costs borne by the firm, compared with a conventional plant with the same capacity in terms of the effective production of energy. 2. Likewise, the eligible costs have to be calculated net of the benefits accruing from any increase in capacity, cost savings engendered during the first five years of the life of the investment and additional ancillary production during that five-year period.