To ensure an appropriate attribution of the costs, a distinction needs to be made between those costs that are traffic-related, i.e. all those fixed and variable costs which rise with increased levels of traffic, and those costs that are non-traffic-related, i.e. all those costs which do not rise with increased levels of traffic.

The negotiations are focused on nine key issues: design risk, performance risk, completion risk, cost overrun risk, revenue risk, deployment risk, project risk coverage, compensation on termination and replenishment.

This is necessary because of the low level of income in 2001 (production resumed only in November), and the major costs associated with restarting production.

(11) Whereas the energy efficiency measures incorporated in the most up-to-date models of refrigeration appliances available do not increase their production costs excessively and can pay for their initial cost through electricity savings within a few years or even more rapidly; whereas this calculation does not take into account the added benefit of the external costs of electricity generation thereby avoided, such as emissions of carbon dioxide (CO2) and other pollutants;

The Commission introduced the following back-up measures for the restructuring plan: - a new social scheme specific to steel, with funds of 240 million ECU over a three-year term, to alleviate a proportion of the social costs arising from the closures; - financial mechanisms (Art. 53a of the ECSC Treaty), to allow undertakings to contribute jointly and severally towards covering the industrial costs of the closures; - guidelines for production and deliveries (Art. 46) to contribute towards maintaining the stability of the internal market; - external measures intended to deal with unfair imports from certain third countries.

It has been noted, however, that in respect of the very wage costs relating to the employment relationships covered by the Commission proposals there are factors which in many cases play a role of some importance and have nothing to do with productivity; they result from certain laws and/or collectively agreed rules which give rise to cost differences including the indirect costs connected with the operating conditions of temporary employment businesses.