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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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Table of Contents
Appendix 1
Appendix 2

Publication of the amendment of respect for the self-assessment of compliance with Chapters 4 and 4 (b) in the area of heat supply

§ 1

Notice no. 150 of 27. February 2012 on the self-assessment of compliance with Chapters 4 and 4 (b) in the area of heat supply law shall be amended as follows :

1. Appendix 2 the text of Annex 1 shall be replaced by this notice.

2. Appendix 3 the text of Annex 2 to this notice.

§ 2

The announcement will enter into force on the 25th. September 2012.

The DEA, the 21. September 2012

Birgitta Jacobsen

/ Flemming G. Nielsen

Appendix 1

' Appendix 2

Review of the auditing instrument for the declaration of declarations and audits relating to the compliance of the heat-supply undertaking with respect to the rules on prices

§ 1. This audit instrument shall include the auditor ' s examination in connection with the submission of the declaration and audit report referred to in section 2 of this Annex, concerning the compliance of the heat-supply company ' s compliance with the rules on prices in or under law. on heating supplies for the main areas referred to in section 4 of this Annex. 1-9. The instructions shall describe the specific tasks to which the auditor shall be carried out in the context of submission of the declaration and the preparation of the audit report.

§ 2. It is the auditor's task to make a statement, cf. Annex 3, relating to the compliance of the heat-supply establishment by rules on prices for the 2009-2011 or accounting years 2008/09-2010/11, as well as additional financial years, cf. section 2 (2) of the self-evaluation notice. Two, three and five. The rules laid down in Chapter 4 of Chapter 4 of the law on heating and the rules which have been issued in accordance with the provisions relating to operational depreciation, provisions for new investments and for the interest of deposits in capital according to the law ; the heat supply (depreciation notice) and notice on the notification of prices, cost allocation and other conditions for transport and the supply of remotes and the cost of production for the establishment of prices for the fixing of price ceilings ; (notification notice). The methods of the energy supply are in the process of handling over-or under cover set out in instructions no. 9297 of 1. June 2009.

Paragraph 2. It is also the task of the auditor to draw up a written audit report on the compliance of the heat-supply company in accordance with the price rules

§ 3. The audit report shall show whether or not the usual auditor ' s usual auditor in accordance with Article 3 (3) of the notice shall be shown. 4, as well as Annexes 4 and 5 of the notification notice, have issued a declaration of price review for the financial year commencing on 1. June 2009 or later.

§ 3 a. Accountant shall take the examination in connection with the submission of the declaration and audit report referred to in this Appendix 2 as the basis for information on budgets, statements of prices and accounts, etc., given by the heat supply company, including the information or conclusions of the undertaking ' s usual auditor on the company ' s price requirements and accounts. The auditor does not generally have a duty to check whether this information is correct and therefore has no responsibility for it either, cf. however, this Annex's § 5 a.

§ 4. The auditor examiner the following conditions to be included in the audit report :

1)
Whether the accounting practice used by the heat-supply company in the preparation of the inspection period is in accordance with the law on heating and the rules that have been issued in accordance with the provisions of the following procedure.
2)
Whether notification to the Energy Agency has been notified in accordance with the notification notice.
3)
Re-r. more than / undercover
(a) on costs and revenues in budgets notified to the energy supervision, when expected over or below coverage of the previous year before the budget year, the revenue has been deducted from the budgeted revenues respectively ;
(b) in the course of the year before the budget year has been included in each year's budget, whether and to what extent the expected overcover depart from the view established by the price review said :
c) over or under cover of each financial year shall be returned to, respectively, in the consumers of the heat-supply company, cf. instructions no. 9297 of 1. June 2009,
(d) if any or sub-coverage is returned, respectively levied over more than one financial year, whether a written agreement has been made with the Secretariat of the Energy Agency in accordance with the procedure for the Energy Agency. instructions no. 9297 of 1. June 2009.
4)
Re-Depreciation
a) on depreciation has been carried out in accordance with the depreciation notice, including the depreciation period and percentage of depreciation, and on the basis of the depreciation of the asset ' s established asset ' s assets, cf. the rules of the depreciation of the notice ;
(b) the depreciation of depreciation shall be included in the budget for the SEC, and whether budgeted and rewritten depreciation shall be consistent, in denying cases, the reason for the difference,
(c) The value of the plant account at the beginning of the year corresponds to the expulsive installation of the plant at the end of the previous year ;
d) that no value adjustments have been made in the form of depreciation of the plant account, including where the company is self-employed (legal person), such as from a municipality,
(e) concerning the depreciation of the plant account with expenditure resulting from the year in which the installation is being recommissioning,
(f) of the depreciation of the installation account with a one-time payments in the form of investment contributions and the contributions and other one-time payments paid by consumers by their approval,
(g) on the fixed values, where the heat regeneration has participated in fusion or takeover of other heat supply, the year is calculated as the sum of the heat-price written values of the respective supply and on the basis of which it is based ; the depreciation shall be in accordance with section 20 (3). Seven, in the heat supply of the law.
5)
Re-provisions (if the company during the evaluation period has carried out entries)
(a) on provisions have been carried out in accordance with the depreciation notice, including for the period of refertification and the percentage,
(b) concerning the provisions of the provisions of the budget shall be notified to the Energy monitoring,
(c) have been prepared and for the Energy-monitoring notified investment and referment plan,
(d) on the budgeted and compliance, in denial, the reasons for the difference shall be explained,
(e) laying down provisions have been used for the purpose and whether the installation of the plant account has been reduced by expenditure resulting from the year in which the plant is being recommissioned,
(f) a refund has been returned and the reason for this, and whether the amount of the sum the amount of which is henchunched shall be returned.
To the extent that price claims are subject to the self-evaluation, earlier years of execution, point (b)-f) of previous years shall be provided for all the year after year.
6)
Re-valuer note
(a) the heat-supply company has made the locations of capital in transferable securities ;
(b) laying down the capital of securities at the end of the year in excess of the reference to the undertaking ' s provisions as specified under 5).
7)
Re-deposit capital
(a) The value of the capital account at the beginning of the year corresponds to the account's expulsive in the presentation at the end of the previous year,
b) on the capital account only includes deposits from / out payments to the owners / andelshaves,
(c) on the costs of the company ' s costs, in accordance with the law on heat supplies, the ensuing capital of the entry capital, and if the prior approval of the energy supervision is available,
(d) on the capital account includes investment contributions, connectivity contributions and other one-time payments.
8)
Whether the heat-supply company has estimated the amount of taxes or revenue at the price of heat, in the affirmative, the amount (s) of such a / such tax amount and time (s) shall be provided for the price of the heat price.
9)
The declaration of accounting information has been reconciled with the external annual report.

§ 5. For each of the main areas referred to in this Annex, the Audit Report shall include any errors identified and the auditors ' assessment, and-in the case of errors found-a description of the possibilities of heat-generation undertakings ; in order to remedy the situation and to observe the rules on the forward. The audit report shall include all errors relating to the main areas, including errors that are not so important that the auditor in the declaration shall be subject to reservations concerning the rules on prices in or under the heat supply law in al ; materiality has been complied with.

§ 5 a. If the auditor's examination shows that the auditor is based on the assumption that the information referred to in section 3 of this Annex is not correct, this must be included in the audit report. In the case of an auditor on grounds that there are errors in the accounting base, the auditor shall, to the extent necessary to ensure the accuracy of the information, in the context of review of the main areas referred to in section 4 of this Annex, of the relevant parts of the heating supply company ' s accounting basis for the price review.

§ 6. Any reservations concerning the basis for heat-generation ' s pricing in accordance with the law on heat supply, depreciation notice and notification of notification and justification shall be shown by the auditors, declaration, cf. section 15 in the notice of the declarations of the auditors (declaration 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 the declaration of declarations. `

Appendix 2

' Appendix 3

Revision-Default Declaration

Statement by independent auditor in respect of the heat-supply company ' s compliance with rules in or pursuant to Chapter 4 of the Heatheater Act, cf. section 2 (2) of the self-evaluation notice. 4

For the management and energy supervision of heat-generation

Re-heat Utilities

___________________________
____________________
_______________
Company name
CVR. no.
P no.

We have examined the accounting details of the heat-supply company to the determination of the setting of tariffs (price review), as well as budgets and other information that is the basis for the determination of tariffs, cost allocation and other information ; conditions, including investment and refertification plan (as far as the provisions are made), cf. notification notice section 2 (2) ; 2,

for the financial years : __________________ (see, cf. section 2 (2) of the self-evaluation notice. 2, 3 and 5),

and carried out, whether over-or under-cover, which ultimately triggered the _____________kra, has been done in accordance with the law on heat supply.

The supply of goods in charge shall be responsible for the preparation of the section 2 (2) of the notification notice. 2, specified information, as well as to prepare self-evaluation.

Our responsibility is based on the work carried out on the basis of the conclusion that the accounting practices of the heat-supply company and the adoption of notifications, inventions and the admission of more than / sub-closures, depreciation, provisions, any securities deposits, deposits capital, any deposits, if any, of the tax amounts and the vote on the external annual report, cf. § 4, no. In accordance with the rules on the subject of prices in Chapter 4, 1 9, in accordance with the rules on heating and the rules issued pursuant thereto, comply with the rules on prices laid down in Chapter 4 of Chapter 4.

The completed survey

We have carried out our investigation in accordance with the international standard of other Declaration tasks with security, additional requirements according to Danish auditor legislation and, following the revision structure, in annex 2 to the self-evaluation notice. These standards require us to organize and carry out our investigation with a view to achieving a high level of assurance that the heat supply company for the year review covers as far as the main areas are concerned, in accordance with Chapter 4 of Annex 2, the self-valuation notice Annex 2 has complied with Chapter 4 of the provisions of Chapter 4. As described in the audit structure of the selvevaluation notice Annex 2, the auditor shall be based on the study on the basis of information on budgets, statements and accounts, etc., given by the heat supply undertaking, including : the information or conclusions of the undertaking ' s usual auditor on the company ' s price requirements and accounts. Our survey has focused on the main areas of the audit structure and the conversion of the accounting base into a price review in accordance with the law on heat supply.

As part of our investigation, we have been going through the special circumstances mentioned in section 4, no. 1-9, in the Annex 2 of the self-evaluation notice.

It is our view that the study carried out gives sufficient grounds for our conclusion.

Any reservations

BY _____________________________________________________________________________
BY _____________________________________________________________________________
BY _____________________________________________________________________________
BY _____________________________________________________________________________
BY _____________________________________________________________________________

Conclusion 1)

It is our view that ____________________________________ (include the heat supply company name) accounting practices and the submission of notifications, inventories and ingestion of over-or under-covers, depreciation, depreciation, any securities deposits, deposits, any deposits, if any, of the tax amounts and the vote to be taken to the external annual report, cf. § 4, no. 1-9, in the self-valuation notice Annex 2, for the years ______________________ (insert the accountancy wounds) [ in all materiality is in accordance with rules on prices laid down in Chapter 4 of the rules on heat and the rules which have been issued in accordance with this Directive ]. 2)

Any additional information

BY _____________________________________________________________________________
BY _____________________________________________________________________________
BY _____________________________________________________________________________
BY _____________________________________________________________________________
BY _____________________________________________________________________________

Purpose of the declaration

The declaration shall be made solely for the management of heat-generation operations and the supervision of the energy supervision in accordance with the law of heat supply. The declaration may be unfit for other purposes.

This statement has been completed by :

BY___________________________________
___________________________
Name and signature of the auditor
Date "
_____________________________
1) This text is exceeded / cannot be completed if the auditor is not able to express a conclusion.
2) This text may be replaced by reference to any conditions listed in the declaration above.