Which costs are not covered by the bank loan?

My list of incidental construction costs, which you quote, does not mark the costs that are covered/will be covered by a building loan, but exclusively the realistically expected incidental construction costs of each construction project in NRW – with minor local variations; no more and no less. I make no claim to know which costs can be financed through a construction loan and which cannot; this is handled very differently from bank to bank.