The use of hazardous work substances is forbidden, if the same result can be achieved by substituting these by less dangerous or harmless work substances. The (financial and organizational) input associated with the replacement of such substances may also play a role, unless carcinogenic or mutagenic work substances, substances toxic to reproduction or biological agents of groups 2, 3 and 4 are involved. On account of the extreme risks they involve, such substances must be substituted by other materials irrespective of the input. The decision to impose a ban on certain work substances (see also: Residual Risks) is based on their (mandatory) evaluation and assessment; in this process, the data set forth in the safety data sheet and the limit values (MAC – maximum allowable concentration values) as well as the technical reference values are of particular significance.