· Stand still cost, as the existing installation that is being retrofitted would need to be taken out of production while the building works takes place.

In the light of the general principle that no emission allowances should be allocated for free in respect of any electricity production, to avoid undue distortions of competition on the markets for electricity supplied to industrial installations and taking into account the inherent carbon price in electricity, it is appropriate that, where waste gases are exported from the production process outside the system boundaries of the relevant product benchmark and combusted for the production of electricity, no additional allowances are allocated beyond the share of the carbon content of the waste gas accounted for in the relevant product ben ...[+++]chmark.

Works that are not European works within the meaning of points (i), (ii) and (iii) but that are produced within the framework of bilateral co-production treaties concluded between Member States and third countries shall be deemed to be European works provided that the Community co-producers

Apart from considerably lower labour costs, the high costs of transporting the big parts of wind turbines require European producers to move their production closer to the most dynamic end-user markets to ensure their competiveness and market position. As a result, production has been progressively migrating out of the EU.

When it comes to determining the amounts eligible for 40 % aid, the costs to be taken into consideration include not only maintenance costs but also (and to the greatest possible extent) other costs relating to quality measures (decoupled from directly quantitative references) such as PDO and organic production and hand-harvesting.

Indicators of profitability include Market margin (tobacco output without premia) and Total margin (tobacco output with premia), both of them calculated over variable costs, over total input, and over total economic costs.