1. Outlays for the construction of new, improvement (reconstruction, extension, reconstruction or modernization) of existing buildings and premises as well as civil and water engineering facilities, including the initial equipment with machines, technical devices, means of transport, tools, instruments, movables, inventory - meeting the criteria for fixed assets and other construction-related expenditure that will not constitute a fixed asset after its completion;
2. The value of purchases and assembly of complete technological lines or undivided production equipment, the full implementation of which determines the achievement of a complex economic effect (e.g. for the modernization of specific departments, technological lines, requiring comprehensive replacement of machinery and equipment).

Newly commenced construction is understood as construction of fixed assets whose construction actually began in the reporting period (from January to the end of the reporting period).

The cost estimate value of newly commenced investments is the value at current prices resulting from the design and cost estimate documentation, taking into account any possible changes in the cost estimate value made by the end of the reporting period.

• Commission Implementing Regulation (EU) 2015/459 of 19 March 2015 specifying the technical characteristics of the 2016 ad hoc module on young people on the labour market provided for by Council Regulation (EC) No 577/98 (Text with EEA relevance)
  Place of publication: (Dz. Urz. UE L 76 z 20.03.2015, str. 6)