The decommissioning fund and the radioactive waste management fund for nuclear installations (funds) are based in Bern.

¹ The cost of decommissioning is defined as the total cost of decommissioning nuclear facilities.

² Decommissionation costs include, in particular, relative costs:

A.

Technical preparations for decommissioning;

B.

Containment, maintenance and monitoring of the facility;

C.

The decontamination or dismantling and fragmentation of radioactive and contaminated parts;

D.

The transport and management of radioactive waste related to decommissioning;

E.

The demolition of all technical installations and buildings and the disposal of non-radioactive waste;

F.

Site decontamination;

G.

The planning, development, project management and monitoring of the work;

H.

Measures to protect against radiation and industrial accidents;

I.

Authorizations and monitoring;

J.

Insurance;

K.

Administration.

¹ Waste management costs are defined as the total costs incurred by the management of radioactive waste from the operation and from the irradiated fuel elements following the final decommissioning of a nuclear power plant. ¹

² Waste management costs include, in particular, relative costs:

A.

The transport and disposal of radioactive waste resulting from exploitation;

B.

The transport, reprocessing and disposal of irradiated fuel elements;

C.

The 50-year observation phase of a deep geological deposit;

D.

The planning, development and direction of the project, the construction, operation, dismantling and monitoring of waste management facilities;

E.

Measures to protect against radiation and industrial accidents;

F.

Authorizations and monitoring;

G.

Insurance;

H.

Administration.

¹ The owners of a nuclear facility required to make contributions draw up a study every five years on the foreseeable amount of the decommissioning and waste management costs (cost study) of their installation, for the purposes of The first time when installing the installation.

² The costs shall be calculated on the basis of the decommissioning plan or project, the waste management programme and the latest scientific knowledge, as well as the prices of the moment.

³ The calculation of the decommissioning and waste management costs of nuclear power plants is based on an assumed 50-year operating period. On the basis of the indications of the owner, the Administrative Commission of the Decommissioning Fund and the Waste Management Fund for Nuclear Power Plants (Commission) may order the taking into account of a different operating period.

⁴ Aspects of the safety cost study are examined by the Federal Nuclear Safety Inspectorate (IFSN) and the calculation of costs is verified by independent experts.

⁵ On the basis of the cost and control study provided for in para. 4, the Committee requests the Federal Department of the Environment, Transport, Energy and Communication (DETEC) to determine the expected amount of decommissioning and waste management costs for each nuclear facility.

¹ The decommissioning and waste management costs shall be recalculated prior to the expiry of the five-year period referred to in s. 4, para. 1 if, due to unforeseen circumstances, a substantial change in costs is expected.

² The Commission may postpone the calculation of costs until the next due date of the cost study if this study is to take place in the near future.

¹ In particular, administrative costs shall be considered:

A. ¹

Per diems and other allowances paid to committee members, committees and expert groups;

B. ²

The costs of the office and the review body;

C.

Allowances paid to experts consulted;

D.

The expenditures of the Confederation for its oversight of the decommissioning fund and the management fund;

E.

The other expenses, decided by the committee, that are necessary for the performance of its tasks;

F.

Legal costs and costs of the funds;

G.

The insurance costs of the bodies and members of the committee.

² Capital management fees are not considered to be administrative costs.

¹ The owner of a nuclear facility is required to make contributions to the decommissioning fund when this facility:

A.

Produces mainly useful energy;

B.

Is used for the intermediate storage of spent nuclear fuel and radioactive waste from nuclear power plants.

² The owner of a nuclear power plant is required to make contributions to the management fund.

³ Institutions in the field of federal polytechnics and cantonal universities are not subject to the obligation to make contributions for their nuclear facilities.

¹ Contributions to the decommissioning fund and the management fund are due from the commissioning of the nuclear facility.

² The obligation to make contributions ends once the decommissioning of the completed nuclear facility (art. 29, para. 1, LENu).

¹ Contributions shall be calculated in such a way that the capital of the fund, taking into account the return on capital and the rate of increase, may cover the foreseeable costs of decommissioning and waste management, including the Security, at the time of final decommissioning of a nuclear power plant or other nuclear facility.

² Final service is defined as:

A.

For a nuclear power station: the definitive end of the operation of power;

B.

For another nuclear facility: the final shutdown of the operation.

³ Contributions shall be calculated for each installation using an actuarial model and shall be fixed in such a way as to represent an amount as stable as possible until final retirement.

⁴ The calculations are based on the assumed operating time of the 50-year-old nuclear power stations. If a power plant can be operated for longer, the DETEC adapts the calculation basis.

⁵ The duration of the operation of the radioactive waste management facilities shall be fixed in the waste management programme.

¹ The amount of contributions is determined on the basis of:

A.

Calculated decommissioning and waste management costs, taking into account the evolution of the costs and capital of the funds, until the decommissioning or waste management work has been completed, as well as a safety supplement on the Calculated costs;

B.

The return on the capital of the funds and the rate of increase;

C.

The costs of administering the funds.

² The return on capital, the rate of increase and the security supplement are set out in Annex 1. In the event of substantial changes to the framework conditions, the DETEC amends Annex 1 in agreement with the Federal Department of Finance and the Federal Department of Economics, Training and Research.

¹ The Commission shall determine the amount of annual contributions at the beginning of a five-year taxation period based on the calculated costs of decommissioning and waste management.

² It shall proceed to an intermediate taxation:

A.

When the review of the decommissioning and waste management costs reveals a variance of more than 10 % in relation to the last calculation of these costs;

B.

When due to the evolution of the financial markets, the real value of the capital of the fund at the closing date of the balance sheet is more than 10 % more than 10 % below the deposit value of the fund's capital;

C.

When the bases of calculation referred to in s. 8 A , para. 2, are adapted. ²

^2bis The actual value and deposit value of the capital of the fund are calculated in accordance with Annex 2. ³

³ In the case of an intermediate taxation, the Commission may redetermine the annual contributions for the remainder of the taxation period. ⁴

⁴ Contributions are collected annually. The Commission shall fix the deadline for payment.

⁵ The Commission may make progress payments.

⁶ Owners who are required to make contributions may make advance payments.

¹ If the final off-service takes place during a taxation period, the Commission shall proceed to an intermediate taxation for the remainder of the taxation period.

² If the post-duty post-retirement taxation reveals that the actual value of the capital of the fund is not less than 10 % less than the deposit value for each of them, contributions will no longer be made during the remainder of the Taxation period.

³ If contributions are to be made after final retirement, the Commission may grant a maximum payment period of up to ten years.

⁴ The duration of the taxation period remains unchanged, even if a facility is permanently out of service during this period.

⁵ In addition, s. 9 shall apply mutatis mutandis.

¹ At the end of the compulsory contribution period, the owner required to make contributions shall be counted.

² Contributions still due at the end of the compulsory contribution period must be paid within five years.

¹ If a nuclear power plant is permanently out of service after a period of operation of less than 50 years, the date on which a 50-year operating period would have been reached is deemed to be the date of final disposal for art. 4, 8, 9, and 9 A .

² If a nuclear power plant is the property of an anonymous company whose assets are not sufficient to cover the contributions due, para. 1 applies only if the limited liability company provides a corresponding guarantee from its shareholders.

Subject to the approval of the Commission, contributions may be provided:

A.

In the form of securities, or

B.

Up to a quarter of the amount due, in the form of rights to insurance benefits authorised to be treated in Switzerland, or in the form of guarantees in favour of the funds.

¹ Insurance contracts and guarantees cannot be recognized as contributions only:

A.

If the funds have the irrevocable and unconditional right to dispose of them;

B.

Whether the right of funds vis-à-vis the insurer or the guarantor does not extinguished in the event that the owner required to make contributions does not fulfil his or her obligations to them;

C.

Whether the insurer or guarantor guarantees their long-term solvency;

D.

If the insurer irrevocably waives the right of termination under s. 6 of the Federal Act of 2 April 1908 on the insurance contract ¹ .

² Excluded are, in particular:

A.

Insurance which becomes effective only in the event of an accident resulting from an accident;

B.

Insurance that does not become effective in the event of an accident resulting from an accident;

C.

Guarantees provided by owners who are required to make contributions.

³ If the insurer or the guarantor becomes insolvent, the owner required to make contributions must, within one year, pay in the form of a deposit the amount covered so far by insurance contracts or guarantees; instead Place, it can also, with the agreement of the committee, produce within six months a new insurance contract or new guarantees.

⁴ In the event of termination of the insurance or guarantees, the owner required to make contributions shall, for the date of termination, pay in the form of deposit the amount covered so far by insurance contracts or guarantees; Instead, it may also, with the agreement of the committee, produce a new insurance contract or new guarantees within this period.

Insurance contracts and warranties of an owner required to make contributions shall not account for more than a quarter of the capital accumulated by the owner.

¹ The claims that the owner required to make contributions can claim on the cumulated capital include:

A.

Payments made for the corresponding installation;

B.

Participation in the results;

C.

The nominal value of insurance contracts and guarantees.

² The following are deducted from the cumulative capital:

A.

Amounts paid by the funds for the facility in question;

B.

The share of administration costs for the facility in question.

³ Participation in the results includes interest, dividends and other products, as well as profits and losses on the wealth of the funds. It is calculated for each owner as of December 31 of the fiscal year and is credited or debited to the account.

⁴ ... ¹

¹ If the real value of the capital of the fund before the final retirement exceeds at least twice as a result, at the closing date of the balance sheet, the mathematical value according to Annex 2, the Commission shall surrender to the owner who is required to pay Contributions, on request and taking into account the investment structure, the surplus in relation to the mathematical value. ²

² If the actual value of the capital of the fund after the final decommissioning of a nuclear facility exceeds at least two consecutive times, at the closing date of the balance sheet, more than 10 % of the deposit value defined for that date, the commission Return to the owner required to make contributions, on request and taking into account the investment structure, the surplus in relation to the deposit value.

³ The return shall take place within an appropriate time limit.

⁴ The return is excluded for all owners who are required to make contributions if a bankruptcy has been initiated in respect of one of them, or if a stay has been granted to one of them.

¹ The owners submit to the office, for audit, invoices issued on their behalf and those established for their own benefits for expenses related to decommissioning or waste management.

² The office checks the invoices for their formal accuracy and arranges their payment by the funds within the agreed deadlines. The funds shall only make the payment provided that the owners concerned are not late with the payment of the contributions. The amounts owing are paid to the owners, the value added tax not included. ¹

³ The owner chooses whether the payment is charged on its deposit or if it is deducted from its insurance and guarantees contracts.

¹ The assets of the funds are placed in such a way that their security is guaranteed, that they produce an appropriate return, and that a sufficient amount of cash is provided for each nuclear facility.

² A separate accounting is established for each fund.

¹ Funds cannot be invested in:

A.

Businesses required to make contributions;

B.

Businesses holding a share of more than 20 % in undertakings required to make contributions;

C.

Swiss companies which, under drawing rights, deliver, acquire or resell electricity from nuclear power plants.

² The restrictions set out in para. 1 does not apply to group investment funds, such as investments in an index fund or investment products.

Costs, contributions and claims are calculated in Swiss francs.

¹ The accounting year is the calendar year.

² Fund accounts shall be kept in accordance with the provisions of the Code of Obligations (CO) ¹ Relating to commercial accounting and the presentation of accounts (Art. 957-962 A CO). Art. 961 to 961 D CO does not apply. ² The accounts must present the state of the capital and the annual operating income of each fund so that third parties can make a reliable opinion. It must provide information on the annual operating result of the funds. ³

³ The securities are carried on the balance sheet in the course defined by the banks when assessing the deposits.

⁴ ... ⁴

¹ The owners submit to the Commission's approval the plan for the establishment of provisions for waste management costs prior to the final decommissioning of nuclear power plants.

² They shall also submit to the committee the report of the review body certifying that the plan for the maintenance of the provisions has been complied with and that these provisions have been used in accordance with their destination.

¹ The organs of the funds are:

A.

The Commission;

B.

The office;

C.

The review body.

² The members of the Commission and the review body shall be appointed by the Federal Council for a period of four years. The term of office coincides with the legislature of the National Council. It starts on 1 ^Er January and ends on December 31.

³ The term of office of the members of the commission or review body that are appointed during the parliamentary term ends at the end of the term.

⁴ Limiting warrants under s. 8 I The Order of 25 November 1998 on the Organisation of Government and Administration (OLOGA) ² Applies mutatis mutandis to the members of the committee.

¹ The committee has a maximum of eleven members. ¹

^2bis The members of the DETEC and the IFSN cannot be appointed members of the committee or committees. ² Owners are entitled to a fair number of seats, but to a maximum of half. ²

³ The Commission may appeal to experts.

¹ The members of the commission other than the representatives of the owners shall not have any relationship with the owners that may cast doubt on their impartiality.

² If a member concerned nevertheless wishes to engage in an activity which may be incompatible with his or her independence, he shall, in advance, seek a recommendation from the committee. In case of doubt, the Commission requests the DETEC to conduct an evaluation.

¹ The deliberations of the Commission, its committees and the technical groups are not public. Debates and documents are confidential in so far as there is a strong public interest in keeping them secret.

² The members of the Commission and the other persons present at the meetings shall abide by the requirements concerning professional secrecy and the obligation to give evidence applicable to the employees of the Confederation.

³ Superior authority within the meaning of s. 320, c. 2, of the Penal Code ² Is the DETEC.

⁴ The reserve duty also applies to the members who have resigned from the committee.

¹ Unless otherwise provided in this order, compensation shall be governed by analogy by art. 8 L To 8 T OLOGA ² Relating to market monitoring committees of type M2/A. For part-time positions, the occupancy rate is set by the DETEC.

² In the case of committee chairpersons, the amount of compensation payable to the chairman of the committee shall apply.

³ The DETEC may increase the amount of compensation by up to 50 % for the independent members.

¹ The Commission may establish committees and working groups consisting of its own members and external experts. ²

^1bis Owners are entitled to equitable representation, but to the maximum of one-half of the seats on a committee or working group. ³

² The committee chair is chaired by a member of the committee.

³ Committees and working groups develop decision bases for the Commission.

In particular, the Commission has the following tasks:

A. ¹

It asks the DETEC to set the rules for carrying out the cost study;

A ^Bis . ²

Leads and coordinates the review of the cost study;

A ^Ter . ³

It requests the DETEC to determine the expected amount of decommissioning and waste management costs;

B.

It sets the actuarial model for the calculation of contributions, the financial plan and the budget for the decommissioning and waste management costs;

C.

It sets the amount of contributions owed to each of the funds by the owners;

D.

Decides on the acceptance of securities, insurance contracts and guarantees;

E.

Decides on the amount and maturity of the amounts to be claimed or returned to the owners;

F.

It provides for advances between the funds;

G.

Submits to the DETEC ⁴ To the Federal Council, the advance proposals of the Confederation;

H.

It finds that the owner has discharged its obligations in full;

I. ⁵

Approves the plan for the provision of waste management costs prior to the final decommissioning of nuclear power plants;

J.

Audits the decommissioning, waste management and administration costs and charges them to the funds;

K.

It authorizes the payment of waste management costs that have not yet been incorporated into the cost assessment;

L.

Decides on the amount and maturity of the amounts to be returned under s. 78, para. 2, of the Act of 21 March 2003 on nuclear energy;

M.

It places the assets of the funds;

N. ⁶

Enacts placement guidelines;

O.

It designates the office;

P.

It chooses the depositary institutions and designates the makeshift managers;

Q.

Appoints committee members;

R.

Monitoring the activities of the office and the committees and experts to which it has appealed;

S. ⁷

Gives the Federal Office of Energy (OFEN) all the information necessary to carry out the monitoring;

T. ⁸

Prepares annual reports and accounts and submits annual reports to the Federal Council for approval.

¹ The Chairperson or Vice-Chairperson shall sign with another member of the Commission on behalf of the funds.

² The Commission may authorize other persons to sign.

¹ The committee shall be convened by the President or, if he is unable to do so, by the Vice-President. It sits as often as business requires, but at least once a year, or whenever one-third of the members, at least, demand it.

² A quorum shall be present when at least two thirds of the members of the committee are present. Decisions are made by simple majority. The President shall take part in the votes; he shall have a casting vote in the event of a tie.

³ Decisions may be taken by simple majority, provided that at least two-thirds of the members give their votes within the agreed time limit and no member requests that the item be discussed at the meeting. These decisions are recorded in the minutes of the next meeting of the committee.

⁴ Each member may be replaced at one session by another, who is entitled to vote in his or her place. A member can assume only one replacement.

¹ In particular, the Office has the following tasks:

A.

It maintains the accounts and executes the payments, provided that the committee does not decide otherwise;

B.

Preparing committee meetings and making decisions;

C.

He writes the minutes.

² The Commission may assign other tasks to the office.

¹ The provisions of the law of the public limited-liability company shall apply mutatis mutandis to the mandate, status, qualifications, independence and reports of the review body.

² The review body shall submit a report to the Commission and to the DETEC, to the Federal Council, on the outcome of its audits.

The daily allowances and travel expenses of the members of the committee, the costs of the office, the review body and the experts, as well as the costs of the terms of reference allocated by the committee, shall be borne by the funds.

The funds are subject to monitoring by the Federal Council.

¹ The Federal Council has the following skills:

A.

It shall designate the members of the committee, its chairman and its vice-chair;

B.

It designates the review body;

C.

Approving the annual reports;

D.

Gives discharge to the Commission;

E.

If it finds abuses, it may revoke or replace the members of the committee and the review body by name.

² The DETEC has the following skills:

A.

It lays down a regulation on the organisation of the funds, the principles and purposes of the investment of assets and the framework of such investments;

B.

Fixing for each installation the rules for carrying out the cost study;

C.

It sets out for each facility the expected amount of decommissioning and waste management costs.

³ The OFEN is responsible for the preparation and follow-up of the decisions of the Federal Council and the DETEC.

The Commission provides to the DETEC, for the Federal Council, and the owners who are required to make contributions, the annual reports for each fund. These include the annual accounts and reports of the review body, and they provide information on the principles and objectives of the investment.

The procedure for the adoption and challenge of the decisions of the funds is governed by the legislation on administrative procedure and the federal judicial organisation.

Are repealed:

1.

The order of 5 December 1983 concerning the fund for the decommissioning of nuclear facilities ¹ ;

2.

The order of 6 March 2000 on the fund for the management of radioactive waste from nuclear power plants ² ;

3.

The Regulation of the DETEC of 21 February 1985 on the decommissioning fund for nuclear installations ³ ;

4.

The Regulation of the DETEC of 15 October 2001 on the Management Fund for radioactive waste from nuclear power plants ⁴ .

The five-year taxation period referred to in s. 9, para. 1, is maintained after the entry into force of the June 25, 2014 amendment to this Order.

... ²

This order shall enter into force on 1 ^Er February 2008.