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All the transactions enumerated hereunder and the payments resulting from them are deemed to be of commercial character:

(a) supplies to the Netherlands of goods of Swiss origin and to Switzerland of goods of Netherlands origin.

The interpretation of Swiss or Netherlands origin shall be determined by the exporting country,

(b) cost of transport, warehousing, customs clearance and duty and all other trading costs,

(c) goods insurance (premiums and indemnities),

(d) commissions, brokerage, advertising, entertainment and publicity costs,

(e) costs of working, finishing, machining, assembly, repair and fashion work,

(f) wages, salaries and honorariums, insurance contributions and grants, pensions and annuities resulting from work or employment contracts or from the hire of services or having the character of, a public debt,

(g) costs and profits resulting from goods. in transit,

(h) patent, licence and trade-mark fees and dues, authors' royalties, administration costs,

(i) fees, contributions and other similar costs,

(j) taxes, fines and legal fees,

(k) periodic settlements between Postal, Telegraphic and Telephonic Administrations and between public transport agencies,

(l) travelling expenses, living allowances, school fees, costs of hospitalization; maintenance and subsistence, and reimbursement of debts resulting from, costs of this nature and still unpaid at the time of the entry into force of the present agreement, unless the debtor has other means of payment in the country in which the debt is to be settled,

(m) salaries and allowances of administrators, managers and commercial agents,

(n) reimbursement of payments effected for transactions enumerated under (a) to (m) but not yet executed, and all exchange and interest losses resulting from transactions mentioned under (a) to (n),

(o) payments in the field of insurance and reinsurance, which shall be recognized as commercial under the terms of a special convention to be concluded in that respect,

(p) any other payment approved by mutual agreement between the two Governments or the authorities designated by them to that end.

No 25.