Ordinance Amending Ordinance Of Self-Assessment Of Compliance With Chapter 4 And 4 (B) Of The Law On Heat Supply

Original Language Title: Bekendtgørelse om ændring af bekendtgørelse om selvevaluering af overholdelse af kapitel 4 og 4 b i lov om varmeforsyning

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Overview (table of contents)



Annex 1











Annex 2









The full text of the Ordinance amending the Ordinance on self-assessment of compliance with Chapter 4 and 4 (b) of the law on heat supply

§ 1

In executive order No. 150 of 27. February 2012 on self-assessment of compliance with Chapter 4 and 4 (b) of the law on heat supply shall be amended as follows: 1. Annex 2 shall be replaced by Appendix 1 to this notice.

2. Annex 3 shall be replaced by Annex 2 to this order.

section 2 of the Ordinance shall enter into force on 25 July. September 2012.

The Danish Energy Authority, the 21. September 2012 Birgitta Jacobsen/Flemming g. Nielsen



Annex 1



' Annex 2



Audit instructions for submission of declarations and the audit report on heat supply unit's compliance with the rules on pricing



§ 1. This audit script contains requirements for auditor's investigation in connection with the submission of the statement and auditing report, as mentioned in section 2 of this annex, on the heat supply unit's compliance with the rules on pricing of or pursuant to the law of heat supply relating to the priority areas referred to in this annex, § 4, no. 1-9. The script describes the specific tasks, the auditor must perform as part of the submission of the statement and the preparation of the audit report.






 











§ 2. It is the auditor's task is to declare, in accordance with article 3. Annex 3, on heat supply unit's compliance with the rules on pricing for the financial years 2009-2011 or the fiscal years 2008/09-2010/11, as well as additional fiscal year referred to in article 6. self-assessment paragraph 2, paragraphs 2, 3 and 5. The rules set out in Chapter 4 of the lov om varmeforsyning, and the regulations issued pursuant thereto, including notice of operational depreciation, provisions for new investments and remuneration of share capital according to the law on heat supply (depreciation notice) and the Ordinance on notification of prices, costs and other conditions for the transport and supply of district heating, as well as the cost of production to be used for the setting of price ceilings (notification notice). Energy supervision practice of settlement of over-or under the coverage evidenced by Guide No. 9297 of 1. June 2009.

(2). It is also auditor's task to prepare a written audit report on heat supply unit's compliance with price provisions.






 











§ 3. Of the audit report must indicate whether the heat supply unit's usual auditor in accordance with paragraph 3, paragraph 4, and annex 4 and 5 in the notification notice, has delivered a statement on price eftervisninger for fiscal years that began on 1 January. June 2009 or later.






 











§ 3 a. Auditor takes in the investigation in connection with the submission of Declaration and audit report referred to in section 2 of this annex, the basis of information about budgets, accounts, etc., and eftervisninger price as offered by heat supply company, including information or conclusions from the company's usual Auditor on the company's price eftervisninger and accounts. Auditor has no general obligation to examine whether this information is correct, and therefore do not have responsibility for this regulation. However, this annex, section 5 (a).






 











§ 4. The auditor examines the following elements which must be included in the audit report: 1)





On the accounting policies, as heating undertaking has applied in the compilation of price eftervisningen, are in accordance with the law on heat supply and the regulations issued pursuant thereto.





 

 





2)





About reviews for Danish energy regulatory authority has been made in accordance with the notification notice.





 

 





3)





Adj. over-/under coverage





 



(a)) on the costs and revenue declared for the Danish energy regulatory authority budgets to be balanced when expected over or under cover from the year before the budget year is attributed, respectively, deducted from the revenue,





 



b) expected over or under cover in the year preceding the budget year is included in each year's budget, whether and to what extent the expected over the coverage differed from it by price eftervisningen found





 



(c)) on the upper or lower coverage for each fiscal year are reversed for, respectively, will be charged with heat supply of the establishment, without prejudice to consumers. Guide nr. 9297 of 1. June 2009,





 



d) If an over-or under cover reversed, respectively, will be charged, over more than one financial year, whether there is a written agreement with the Secretariat of the Danish energy regulatory authority, see. Guide nr. 9297 of 1. June 2009.





 

 





4)





Adj. depreciation





 



(a)) of depreciation is carried out in accordance with the notice, including with regard to depreciation depreciation period and-percent, and on the basis of depreciation is the salvage found construcion sum, see. depreciation rules, Executive order





 



(b)) about the depreciation included in the budget review for the Danish energy regulatory authority, and on budgeted and after showed depreciation is consistent, if not accounted for in the reason for the difference,





 



(c)) on the fixed account value at the beginning of the year corresponds to fixed the account balance at the end of the previous year,





 



(d)), revaluation has occurred in the form of the revaluations of fixed asset account, this is also the case where the company is spun off as an independent company (legal person), URf.eks. from a municipality,





 



e) not there is impairment of fixed account with charged reserves in the year in which the facility that is contracted for, will be ready for commissioning,





 



f) there is impairment of fixed account with one-off payments in the form of capital contribution and connection charges and other one-time payments that consumers pay by their connection,





 



(g)) of fixed values, if heat supply company has been involved in merger or acquisition of other heat supply, primo year is calculated as the sum of the respective heating supplies price written values, as well as on the basis of depreciation is in accordance with section 20, paragraph 7, of the law on the heat supply.





 

 





5)





Adj. reserve (if the company is in the evaluation period has set aside provisions)





 



(a)) on reserves has been carried out in accordance with the notice, including with regard to depreciation appropriation period and percentage





 



(b) details of the appropriations included in the budget) on notified to the Danish energy regulatory authority,





 



(c)) on the prepared and for the Danish Energy Regulatory Authority reviewed the investment-and the appropriation level,





 



(d)) on budgeted and after shown there was no match, if not accounted for in the reason for the difference,





 



e) on reserves are used for this purpose, and there is impairment of fixed account with charged reserves in the year in which the facility that is contracted for, will be ready for commissioning,





 



f) if there is reversed and the reason for this, and reserves on the registrars shall amount is reversed.






 



To the extent that price eftervisninger covered by self evaluation, contains provisions of previous years, reported) (b)-f) for all henlæggelsesår.





 

 





6)





Adj. portfolio





 



(a)) on the heating undertaking has made placements of capital in securities,





 



(b)) about the placements of capital in securities at the end of the year exceeds, what corresponds to the company's reserves as indicated under 5).





 

 





7)





Adj. loan capital





 



(a)) on capital account value at the beginning of the year corresponds to the account's balance in the price eftervisningen at the end of the previous year,





 



(b)) on capital account only includes deposits from/payments to owners/cooperative,





 



(c)) in the company's costs in accordance with the law on heat supply is included return on loans and, if so, whether the prior approval from the Danish energy regulatory authority exists,





 



(d)) on capital account includes investment contribution, connection charges and other one-time payments.





 

 





8)





On heat supply company has factored the tax amount as costs or income in the heat price, if so reported the size of such/such tax amounts and time (s) for recognition in the heat price.





 

 





9)





The notified accounting information is aligned with the external annual report.





 









§ 5. The audit report shall, in respect of each of the main areas mentioned in section 4 of this annex include any deficiencies and Auditor's assessment thereof, as well as – in the event that there is an established error – a description of the heat supply operator's opportunities to rectify the situation and to observe the rules going forward. The audit report must include all error concerning the main areas, also errors that are not so essential that the Auditor in the Declaration will find opportunity to take reservations as to whether the rules on prices in or pursuant to lov om varmeforsyning essentially are complied with.






 











section 5 (a). If the auditor's study shows relationship, which gives the Auditor General the basis for believing that the information referred to in paragraph 3 (a) of this annex are not correct, this must be stated in the audit report. The statutory auditor has reasonable grounds to suspect that there are errors in accounting basis, the Auditor, to the extent necessary to ensure information accuracy, in connection with the review of the main areas referred to in this annex, clause 4 carry out review of the relevant parts of the heat supply unit's accounting the basis for price eftervisningen.






 











§ 6. Any reservations for the basis for heat supply operator's pricing in accordance with law on heat supply, depreciation notice and notification provisions of the Executive order and the reasons for doing so must be indicated in the auditor's statement, see. section 15 of the Ordinance on authorised Auditors ' statements (Declarations Ordinance).






 











§ 7. Additional information regarding any matters to which the statutory auditor points without taking reservations, must be indicated in the auditor's statement, see. section 16 of the declaratory order. '



Annex 2



' Annex 3



Auditing Standard Statement



Declaration by the independent auditor regarding heat supply unit's compliance with rules in or pursuant to Chapter 4 of the lov om varmeforsyning, jf. self-assessment paragraph 2 (4)



For heat supply unit's management and Energy monitoring



Adj. varmeforsyningsvirksomheden







 



 





___________________________





____________________





_______________







Company name





CVR. Nr.





P nr.





 



 









We have reviewed the financial information of the establishment for heating supply after displaying the setting of tariffs (price determination), as well as budgets and other information that is the basis for determining tariffs, cost allocation and other conditions, including investment and appropriation plan (to the extent that provisions be made), see. notification Ordinance section 2, paragraph 2,

for the financial years: __________________ (see section 2 of executive order on self-assessment, paragraphs 2, 3 and 5),

as well as been checked if over-/under cover at the end of financial year amounted to _____________kr., the latter is measured in accordance with the law on heat supply.






 











Varmeforsyningsvirksomhedensledelse shall be responsible for preparing the notification notice in section 2, paragraph 2, referred to information as well as for the preparation of self-evaluation.






 











Our responsibility is, on the basis of the work carried out to express a conclusion on whether the heat supply unit's accounting practices as well as the making of reviews, statements and recognition of over/under coverage, depreciation, provisions, any portfolio, loan capital, if any recognition of tax amount and vote for external annual report, see. § 4, no. 1-9, in annex 2, the Executive order on self-assessment is in accordance with the rules on prices in Chapter 4 of the lov om varmeforsyning, and the regulations issued pursuant thereto.






 











The exported survey We have conducted our review in accordance with the international standard on assurance engagements with other security, additional requirements according to Danish legislation and in accordance with the auditor the audit script in annex 2 for self evaluation order. These standards require that we plan and perform our examination with a view to achieving a high degree of assurance that heat supply plant for the year, the review includes, as far as the main areas mentioned in annex 2 of the Executive order on self-assessment has complied with Chapter 4 of the lov om varmeforsyning, and regulations issued pursuant thereto. As described in the instructions in the self-assessment audit notice annex 2, takes as its starting point in examining auditor information about budgets, accounts, etc., and eftervisninger price as offered by heat supply company, including information or conclusions from the company's usual Auditor on the company's price eftervisninger and accounts. Our study has focused on the main areas of audit script and the conversion of the accounting basis for a price determination in accordance with the law on heat supply.






 











As part of our study, we have examined the specific circumstances mentioned in § 4, no. 1-9, in self evaluation notice annex 2.






 











It is our opinion that the study provides a sufficient basis for our conclusion.







 



 













Any reservations



_____________________________________________________________________________








_____________________________________________________________________________







_____________________________________________________________________________







_____________________________________________________________________________







_____________________________________________________________________________





 









Conclusion

1)



It is our opinion that ____________________________________ (insert heat supply unit's name) accounting practices as well as the making of reviews, statements and recognition of over/under coverage, depreciation, provisions, any portfolio, loan capital, if any recognition of tax amount and vote for external annual report, see. § 4, no. 1-9, in self evaluation notice annex 2, for the years ______________________ (Insert financial years) [essentially is in accordance with the rules on prices in Chapter 4 of the lov om varmeforsyning and the rules issued pursuant thereto]. 2) any supplementary information



_____________________________________________________________________________







_____________________________________________________________________________







_____________________________________________________________________________







_____________________________________________________________________________







_____________________________________________________________________________





 



 









The Declaration's purpose Statement is issued solely for use for heat supply unit's management and Energy supervision supervision pursuant to lov om varmeforsyning. The Declaration may be unsuitable for other purposes.







 



 













Denne erklæring er udfyldt af:







 



 





___________________________________





___________________________







Auditor's name and signature





Date '















 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 



 





_____________________________









1) This text shall be crossed out/shall not be completed, if the auditor is unable to express a conclusion.









2) This text can be replaced with reference to any conditions set out in the statement above.