- Provisions for uncertain liabilities as per IAS 37
- Public-law liabilities under Sec. 9a of the Germany Nuclear Energy Act
- Provisions are made for
1) Disposal of spent nuclear fuel assemblies
Flasks, transport, conditioning, intermediate and final storage
2) Decommissioning of nuclear power plants
Post-operation phase, deconstruction, removal, final storage
3) Disposal of radioactive operating waste (e.g. cleaning cloths, oils, resins)
Conditioning, flasks, intermediate and final storage - Since 98/99 FY: recognition of provisions as per IAS 37
Inflation of current cost to the assumed disposal date by a set inflation rate; then discounting of the result back to today (discount rate 5.0%)