Key Benefits:
Publication of prices, cost allocation and other conditions for transport and the supply of remotes and production costs for the establishment of price slots ;
In accordance with section 21 (1), 1, and 34 (4), 2, in the subject of heat supply, cf. Law Order no. 347 of 17. May 2005, as amended by law no. 503 of 17. June 2008 shall be determined :
§ 1. The notification requirement after this notice shall be the responsibility of the collective heat supply facilities, cf. Section 2 (2). 1, as well as industrial enterprises, cogeneration, with an electric power over 25 MW and geothermal plants, etc., which provide heated water, steam or gas, excluding natural gas.
Rectification of tariffs, cost allocation and other conditions
§ 2. The notification requirement shall include the tariff, cost allocation and other conditions of the installations, of undertakings and forts, including general provisions for distance and technical delivery provisions, the provisions relating to interest and interest ; the charges and the recovery of the re-standers, delivery agreements, etc., for delivery to the internal market of heated water, steam or gas other than natural gas.
Paragraph 2. The notification requirement shall include, in addition, the budgets of the plants, undertakings and forgers, accounting information for the determination of the setting of tariffs (price review) and other information which is the basis for the setting of tariffs ; the cost allocation and other conditions. In the case of referations, notification shall also include the investment and provision of investment.
Paragraph 3. Facilities, undertakings and works referred to in Section 1 which draw up the annual report following the annual accounts bill or annual accounts shall, at the same time, be required to review the presentation of the price review after paragraph 1. 2, submit annual report or annual accounts, as well as voting between the annual reports / annual accounts and the presentation of the financial statements.
Paragraph 4. The notification obligation shall apply by analogy to the provisions of the Staff Regulations in establishments which own collective heat supply facilities, cf. Article 21 (1) of the law. 6.
§ 3. Notification of tariffs in accordance with section 2 (2). 1, and budget and price review after section 2 (3). 2, shall contain the information set out in Appendix 1 to 2, cf. However, section 7.
Paragraph 2. Notification and auditing declaration on the review of the price review after paragraph 1. 4, may be done electronically to the online energy system.
Paragraph 3. The default account plan drawn up by the energy industry organisations and others may, in so far as it contains the information set out in Appendix 2, provide a basis for notification to the Online Online Register of the Energy Supply.
Paragraph 4. Notification of price review shall bear a declaration on the conformity of the accounts with Chapter 4 of the reckoning Chapter 4 of a registered auditor, a state certified auditor, the municipality ' s auditor or an auditor subject to the accounts ; the section 11 of the auditor. The declaration shall contain the information set out in Appendix 5 and comply with the requirements of the audit structure, Annex 4.
§ 4. Notification pursuant to section 2 (2). However, within 30 days of setting or adoption of the competent body, 1 and 2 of the tariffs and the basis for this, the cost allocation and other conditions shall be carried out within 30 days of setting or adoption by the competent body at the same time as tariffs, conditions, etc., shall enter into force.
Paragraph 2. The parties responsible for applying a financial year which shall expire between 1. June and 30. In November, notification of price review shall bear the auditor declaration prior to the next 15. March. The parties responsible for the expiry of a financial year for the end of 1. December and 31. May, report this information before the next 15. September.
Paragraph 3. The notified tariffs, other conditions, etc. shall be recorded in the public register of the Energy Supply Register.
Paragraph 4. Tariffer, cost allocation and other conditions that are not declared as prescribed in section 2 (2). One and four, and section 3, paragraph 3. 1 is invalid, cf. Article 21 (1) of the law. 3.
Notification of production costs for the establishment of price slots
§ 5. For the purposes of setting price ceilings and maximum prices for distance heating from waste incineration plants, heat production plants of hot water shall notify heat production costs of hot water. Central production facilities may instead of costs for the production of hot charges in delivery agreements which the plant is part of a heat-media panaction plant to supply hot water.
Paragraph 2. In accordance with paragraph 1, certain installations may be exemplipped from the notification requirement after the Energy-7-system-system is more detailed. 1, including :
1) plants other than the self-production of hot water buying hot from an external supplier ; and
2) installations producing hot water based on a combination of natural gas and biomass.
Paragraph 3. In the case of heat production, the costs of the production plant for the production of hot water shall be deduced from all revenue. Where the production of electricity is included in the total production costs of the heat production plant, revenues shall be deducted from the sale of electricity and support for electricity production.
Paragraph 4. Notification of heat production costs also occurs at the same time as the review of the price review after paragraph 2 (2). 2. The notification must include in addition to the information provided for in the declaration of a price review, the particulars shown in Appendix 3.
Paragraph 5. The default account plan drawn up by the energy industry organisations and others may form the basis for notification of the Energy-Supply Online Registry of the production costs shown in Appendix 3.
Paragraph 6. The provisions of section 3 (3). Article 4 (2) and section 4 (4), 2-3 shall apply mutatis mutis.
Rules of penalties
§ 6. Penis punished, cf. Act 34, paragraph 1. 2,
1) the violation of the notification requirement after this notice,
2) the notification of incorrect or misleading information or statements in accordance with this notice.
Paragraph 2. In a timely manner, no time shall be granted by the Energy supervision pursuant to section 21 (1). In the case of 1, 4 or 5, the Energy-monitoring may impose penalties on the daily or weekly fines in question, cf. Act 33.
Paragraph 3. Companies can be imposed on companies. (legal persons) punishable by the rules of the penal code 5. Chapter.
Pensation and entry into force
§ 7. The energy supervision may decide that companies that have other production other than heat and which incubate heat production costs are to meet other notification requirements other than those referred to in section 3 (3). One, mentioned.
§ 8. In specific cases, the energy supervision may be dispensers from the notice where the provisions of section 1 to 5 entail significant disadvantages for businesses or consumers or unfair disparity between undertakings.
§ 9. The announcement shall enter into force on 1. June 2009, and shall apply to notifications made to the Energy supervision of this date or later.
Paragraph 2. The provision in section 3 (3). 4, shall apply to the notification of claims for financial years commencing on the 1. June 2009 or later.
Paragraph 3. At the same time as the entry into force of this notice shall be repealed. 1070 of 4. In December 2000 laying down prices, cost allocation and other conditions for transport and the supply of distance heating, as well as whole or partial sales of ownership units in heat-supply undertakings.
Appendix 1
Notification of tariffs, cf. Section 2 (2). 1
|
In, notification of tariffs for deliveries to final consumer of heated water, steam or gas, excluding natural gas, must include the following information (amounts excluding VAT) :
|
||
|
1.
|
Effective date of the notified tariffs
|
|
|
2.
|
Variable contributions specified per. MWh
|
|
|
3.
|
Fixed contribution, specified in the contribution items that are part (subscription contributions, power contributions, and optionally. other contributions), expressed by the years
|
|
|
4.
|
Information on calculation basis for power-contribution which is part of the solid contribution
|
|
|
5.
|
Total consumer price for the following standard detamine categories, in the case of the corresponding category of reference in the area where the heat supply supplies are provided :
|
|
|
5.1.
|
Paging flat of average consumption of 15 MWh
|
|
|
5.2.
|
A family house with average consumption of 18,1 MWh
|
|
|
5.3. -SEVEN.
|
Boligblocks, business buildings, institutions, etc., with average consumption of 200, 000, 4000, 16,000, and 50,000 MWh respectively
|
|
|
II. Notification of tariff charges for deliveries not covered by the heated water, steam or gas, excluding natural gas, must include the following information :
|
||
|
1.
|
Effective date of the notified tariffs
|
|
|
2.
|
Variable contributions specified per. MWh
|
|
|
3.
|
Fixed contributions and fees, specified in the elements that are part, specified per. years
|
|
|
4.
|
Information on calculation basis for the contributions calculated.
|
|
Appendix 2
Notification of budget and accounting information for the determination of the setting of tariffs (price review), cf. Section 2 (2). 2
|
Notification of budget and price review for the Energy supervision shall include the following information :
|
||
|
1.
|
Budget year or financial year
|
|
|
2.
|
Cost at least distributed to the following items :
|
|
|
2.1.
|
Cost of production, including fuel and heat purchases,
|
|
|
2.2.
|
Operations and maintenance
|
|
|
2.3.
|
Salary
|
|
|
2.4.
|
Administration
|
|
|
2.5.
|
Operating depreciation in accordance with the heat supply law
|
|
|
2.6.
|
Provisions for new investments in accordance with the heat supply law
|
|
|
2.7.
|
The costs of item 2.2, 2.3., 2.5 and 2.6 are allocated to the production facilities, distribution networks, other facilities and possibly. transmission
|
|
|
2.8.
|
Other costs, including consumption of purchase CO 2 -quotas
|
|
|
3.
|
Revenue as a minimum of the following items :
|
|
|
3.1.
|
Income from the consumption of consumption, broken down by variable and fixed contributions
|
|
|
3.2.
|
Fees
|
|
|
3.3.
|
Other revenue, including sales of CO 2 -quotas
|
|
|
4.
|
Financial expenses and revenues
|
|
|
5.
|
Over-or under cover of the year before the budget / financial year
|
|
|
6.
|
The investment and referment plan drawn up in accordance with the notice of publication No 2 ; 175 of 18. March 1991, as amended by announcement No 1. 596 of 8. June 2007, on operational depreciation, provisions for new investment and the interest rate of deposit capital according to the law on heat supply (depreciation notice)
|
|
|
In addition, the following information shall be given in addition to :
|
||
|
7.
|
Realized losses on debtors
|
|
|
8.
|
CO Count 2 -quotas received, quota sold and number of quotas purchased,
|
|
|
9.
|
Assets, distributed in the following items :
|
|
|
9.1.
|
Facility, set forth separately for the production facilities, distribution networks, other installations, including administration, and, where appropriate, transmission, saldo primo and ultimo and movements, including depreciation and depreciation
|
|
|
9.2.
|
Item positions
|
|
|
9.3.
|
Accounts receivable
|
|
|
9.4.
|
Likaware Bepositions
|
|
|
10.
|
Liabilities, distributed to the following items :
|
|
|
10.1.
|
Capital Information, including capital inferred in accordance with the Staff Regulations and approved, do not offset depositor capital ;
|
|
|
10.2.
|
Over-/ Undercover, including previous years, if applicable, more than / uncover not yet returned / collected
|
|
|
10.3.
|
Additional provisions, including previous years of execution
|
|
|
10.4.
|
Long-term debt obligations
|
|
|
10.5.
|
Short-term debt obligations
|
|
|
11.
|
Manufacturing, capacity and technical data
|
|
|
12.
|
Applied fuel / purchased hot distributed on fuel types, expressed in%%. the total fuel use,
|
|
|
13.
|
Where the heat supply produces electricity and the cost of the production of electricity is included in the total production costs reported :
|
|
|
Revenue by the sale of electricity, including subsidies for electricity production.
|
||
Appendix 3
Notification of production costs for the fixing of price castles, cf. § 5
The production charge for the production of heat for the production of heat to be used for the fixing of price ceilings shall be based on information provided for in the notification of accounting information, cf. Section 2 (2). 2, and Appendix 2, include the following information :
|
1.
|
The cost of production of the production plant to heat the production of heat.
|
|
Production costs include all costs for the production of the plant, including fuel costs, purchase of electricity, pumping, etc., repair and maintenance, acquisitions, insurance, sanitation equipment (management, adjustment and management, etc.), CCTV systems, heat exchangers, pumps, water treatment, etc., staff costs, operations management, room costs, environment, research and development.
|
|
|
The cost of production shall not be reduced by a calculated unit of loss.
|
|
|
2.
|
Interest costs which may be carried out to production facilities.
|
|
3.
|
Information on any exceptional circumstances concerning. heat production, e.g. replacement for loss of operation or a particularly long time of operational stop.
|
Appendix 4
Revise Instrument
The auditing instrument for the declaration of declaration of accounting information for the determination of the setting of tariffs (price review), including information for the determination of the price limit, covered by Section 21 (1) of the heat supply. 1
This instruction is appendices for the notification of prices, cost allocation and other conditions for the transport and supply of distance heating and the cost of production for the fixing of price castles (notification notice), Issued by the energy supervision of the law on heat supply, LBK no. 347 of 17. May 2005, with amendments, section 21 (1). 1.
§ 1. This audit instrument shall refer to the auditing of statements on the notification of accounting information for the purposes of determining the setting of tariffs (price review), etc. for the energy supervision, in accordance with the law on heat supply. The instructions shall describe the specific tasks, auditor at least as part of the declaration of the declaration.
§ 2. The auditor must use the standard declaration drawn up by the Energy Review, " Declaration by independent auditor concerning the notification of information to the parties responsible for the notification of accounting information for the determination of the tariff fixing ; (price review), including details for the setting of price limit, following the section 21 (1) of the heat supply. 1 ', Appendix 5.
Paragraph 2. The declaration shall be made in accordance with section 3 (3) of the notification notification. 4, and section 4 (4). 2.
Requirements for the performance of the audit
§ 3. It is the task of the auditor to verify that the declaration of accounting information for the determination of the setting of tariffs (price review) has been discharged in accordance with Chapter 4 of the heat-supply law and the rules adopted pursuant thereto, including Notice no. 175 of 18. March 1991, as amended by announcement No 1. 596 of 8. June 2007, (depreciation notice), as well as the energy policy ' s practice after the heat supply law, cf. "Guidance for budget and price review", June 2009.
§ 4. Accountant shall at least be detected :
a) to recover or undercover a financial year, respectively, in accordance with the instructions for the budget and the presentation of the Energy for the budget, respectively, in accordance with the instructions for the budget and the presentation of the energy supply.
b) the accounting information reported is reconciled with the accounts and the external annual report,
c) the cost of depreciation in the price review is calculated in accordance with the depreciation notice, including that the basis for depreciation shall be the purchase price of the installation, cf. the section 3 of the depreciation notice and the depreciation of depreciation shall be included in the budget declared for the year in which the review refers,
d) that provisions are made in accordance with section 5 of the depreciation notice, including that it has been prepared and notified of investment and referral plan and that the provisions of the notified budget be included in the budget for the year in which the referral is to be applied,
(e) expenditure on the acquisition of CO, 2 -quotas for heat production have been notified in accordance with section 20 (20) of the heat supply. 8 to 10, and in accordance with section 20 (8). 11, set-off rules for set-off in the heat price of CO 2 -quotas allocated to heat production, and
(f) in the case of heat supplies, the obligation to notify production costs for the fixing of the cost of waste incineration plants shall be subject to :
|
that information relating to production costs to be used for the fixing of price ceilings and the maximum prices for the distance heating of waste incineration plants has been delivered in accordance with section 5 and Annex 3 of the notification notice.
|
Paragraph 2. For the expulging of the plant account, the auditor shall be :
a) the value of the plant account at the beginning of the year corresponds to the expulate of the plant at the end of the previous year,
b) the plant account alone has been increased by the purchase of installations for which payment has been paid / issued shares and that no value adjustments have been made in the form of up or depreciation of the plant account, in addition to depreciation as specified in point (c) and (d).
c) the depreciation of the plant account with expenditure carried out in the year to which the installation is henmed will be put into service,
d) the depreciation of the installation account, with one-time payments, in the form of investment contributions and connectivity contributions and other one-time payments paid by consumers by their approval,
(e) the fixed values, where the heat supply has taken part in fusion or takeover of other heat supply, the year is calculated as the sum of the heat-price written values of the respective heat-supply supply and the basis of the depreciation of the depreciation ; in accordance with the provisions of Article 20 (2) of the heat supply. 7.
Paragraph 3. In the case of capital accounts, the auditor shall be :
a) that the account ' s value at the beginning of the year corresponds to the expulence of the account in the price review at the end of the previous year.
§ 5. Accountant shall ensure that in the incubator ' s cost of heat-supply law, deposits of depositor capital shall be considered only to the extent that the prior approval of the Energy Review is accepted.
§ 6. Without prejudice to the provisions of the auditor, any reservations relating to the provisions and justification of the declaration of notification shall be indicated by the auditor ' s declaration, cf. Section 15 of the declaring declaration.
§ 7. Additional information on possible circumstances which auditor points out without prejudice shall be included in the auditor ' s declaration, cf. Section 16 of declaring declaration.
§ 8. The auditor ' s statement on the notification of accounting information, etc. to the energy supervision shall be required before it in the section 4 (4) of the notification notice. 2, set out.
§ 9. This instruction shall apply to the review of the accounting year accounting information for the year commencing on the 1. June 2009 or later.
Appendix 5
Revision-Default Declaration
Declaration by an independent auditor concerning the notification of accounting information for the notification of accounting information for the determination of the setting of tariffs (price review), including information for the setting of price limit, after the section 21 (1) of the heat supply. 1
To the Energy Agency
In the case of the notification of accounting information for the determination of the setting of tariffs (price review), including information for the determination of price slots, following section 21 (1) of the heat supply. 1, and this notice, from :
|
heat supply :
|
CVR no.
|
P-no.
|
||
for financial years : _______________
shall we, in accordance with the notification of the auditor, shall be made by means of notification. In June 2009, including rules on accountancy and auditing, the declaration of accuracy and completeness of the heat supply notification.
BY____________________________________ [ insert heat-supplying name ] is responsible for the declaration of the report. Our responsibility is, on the basis of our review, to express a conclusion on the notification that the heat supply has produced, including the declaration of accounting information for the determination of the setting of tariffs (prices prospecting) has been established in : in accordance with the provisions of Chapter 4 of the heat-supply law and the rules adopted pursuant thereto, and the Energy-Supply ' Guidance for the budget and the prisedate '.
The declaration alone shall be made for use in the supervision and notification of the energy supervision in accordance with the law on heat supply.
The audit carried out
We have organised and carried out our review in accordance with [ Danish auditing standard on Declaration of Declaration with Security (RS 800) and ] 1) the auditor of 1. In June 2009, including rules on accounting and auditing for the purpose of achieving a high level of assurance that the notification does not contain any material error information.
In the context of our audit, we have checked that the notification is in accordance with the registrations of the heat supply and made up to the rules of Chapter 4 of the heat-supply law, this notice and the energy supervision guidelines for the budget ; and the prisego.
It is our view that the review carried out provides a sufficient basis for our conclusion. 2)
|
Any reservations
|
A. Conclusion without reservation 3)
It is our view that ____________________________________ [ insert heat-supplying name ] reported accounting information for the determination of the setting of tariffs (price review) for the period __________ [ insert financial years ] have been discharged in accordance with Chapter 4 of the heat-supply law and the rules adopted pursuant thereto, and the energy supply guidelines for the budget and the presentation of the prices.
[ OR : ]
B. Conclusion with reservations 4)
It is our view that ____________________________________ [ insert heat-supplying name ] reported accounting information for the determination of the setting of tariffs (price review) for the period __________ [ insert financial years ] except in the above proviso, in accordance with the provisions of Chapter 4 of the heat-supply law and the rules adopted pursuant thereto, and the Energy for the budget for the budget and the presentation of prices.
[ OR : ]
C. Deconoing Concluing 5)
It is our view that ____________________________________ [ insert heat-supplying name ] reported accounting information for the determination of the setting of tariffs (price review) for the period __________ [ insert financial years ] as a result of the above proviso, in accordance with the provisions of Chapter 4 of the heat-supply law and the rules adopted pursuant thereto, and the Energy for the budget for the budget and the presentation of the price review.
[ OR : ]
D. Conclusion cannot be expressed 6)
It is our view that ____________________________________ [ insert heat-supplying name ] reported accounting information for the determination of the setting of tariffs (price review) for the period __________ [ insert financial years ] in the light of the above proviso, in accordance with the auditing standard and the auditing instrument, we cannot, therefore, express a conclusion on the notification.
|
Any additional information
|
1) This text may be omitted if the auditor is not obliged to follow the audit standard.
2) This text is omitted if the auditor is not able to express a conclusion.
3) The text shall be used when the declaration is made without reservation.
4) The text shall be used when the declaration is made subject to reservations.
5) The text shall be used if a conclusion with reservations is not sufficient to indicate that the notification is misleading or inadequate following the subject of heat-supply law, etc.
6) The text shall be used if the auditor has not been able to obtain adequate and appropriate audit evidence and therefore is not in a position to express a conclusion on the notification.
