The present Act enforces the Federal Atomic Energy Act of 23 December 1959. In particular, the Act sets out certain requirements regarding transparency and grants the Federal Office for Economic Affairs and Export Control the right to access certain information. Under this legislation, operators must provide a detailed list of the provisions they have made, broken down by disposal-related tasks. This list must be based upon the company’s annual financial statement and feature a forecast of the expenditure for each task and for the coming financial years. Furthermore, the document must also show what liquid assets the operator will have at the time of each payment. This is to ensure that all tasks, including the ones for the financing of which operators retain direct responsibility, are financially covered, and to give the government clarity on how the cost estimates used to calculate the amount of provisions needed come into being. There are no plans for changing the applicable accounting provisions. The text consists of 9 articles.
德国 · 2017-01-27