4. Transactions referred to in paragraph 1 shall include, as a minimum:
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(a)
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the payment of fees for and costs of negotiating, adopting or confirming a restructuring plan;
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(b)
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the payment of fees for and costs of seeking professional advice closely connected with the restructuring;
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(c)
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the payment of workers' wages for work already carried out without prejudice to other protection provided in Union or national law;
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(d)
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any payments and disbursements made in the ordinary course of business other than those referred to in points (a) to (c).
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