ANNEX IISupplementary provisions
ANNEX II POINTS TO BE INCLUDED IN THE EX POST VERIFICATION OF THE ABSENCE OF OVERCOMPENSATION Operating budget 2004, 2005 and 2006 — Actual revenue and actual costs Compensation for agreed investments not yet written off — 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 — 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 — 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.