History:  > Nuclear Provisions
  • 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%)