Exceptional items shall consist of non-recurring costs relating to the provision of air navigation services during the same year.

2. The costs referred to in paragraph 1 shall be broken down into staff costs, other operating costs, depreciation costs, cost of capital and exceptional items including non-recoverable taxes and customs duties paid, and all other related costs.

the possibility of allowing subsidies, until December 2027, in order to cover exceptional expenditure in connection with the closure of mines that are not related to production, such as social welfare benefits and rehabilitation of sites.

the monthly outgoings of the creditor (food, clothes, personal hygiene, prevention, medicine, rehabilitation, training, leisure, exceptional expenditure, etc.),

They include an unusually high level of debt reasonably incurred to support the family or earn a living; unusually high access expenses; a legal duty under a court order or separation agreement to support another person; a legal duty to support any child.

Reserves for exceptional expenditure. This is exactly the same principle as was applied over the period 1988-93, but the Commission proposes that the composition of certain categories of expenditure be altered: . the old heading 4 (Other policies) is divided into two separate headings: internal policies and external action, . the old heading 3 (Policies with multiannual allocations) disappears, with research being included among the internal policies, . heading 6 is broadened: alongside the agricultural monetary reserve, the Commission proposes that a new reserve be set up for unforeseen expenditure connected with external action.