Nuclear Energy Act
(NEA)

¹ In ac­cord­ance with Art­icle 669 of the Code of Ob­lig­a­tions⁴², and based on the cal­cu­la­tions of dis­pos­al costs by the Dis­pos­al Fund, own­ers of nuc­le­ar in­stall­a­tions are re­quired to es­tab­lish re­serves for dis­pos­al costs that arise pri­or to de­com­mis­sion­ing.

² Fur­ther­more, own­ers are re­quired to:

a.

sub­mit their re­serves plan to the au­thor­ity des­ig­nated by the Fed­er­al Coun­cil for ap­prov­al;

b.

de­scribe the as­sets in the re­serves that are ear­marked for cov­er­ing dis­pos­al costs;

c.

sub­mit an aud­it­ors’ re­port to the au­thor­ity des­ig­nated by the Fed­er­al Coun­cil con­cern­ing com­pli­ance with the re­serves plan and the use of ear­marked re­serves.

³ The aud­it­ors shall in­spect the long-term fin­an­cial and in­vest­ment plans and veri­fy wheth­er the fin­an­cial re­sources are avail­able that are re­quired to cov­er dis­pos­al costs pri­or to de­com­mis­sion­ing and wheth­er the al­loc­a­tions of funds to re­serves have been car­ried out in ac­cord­ance with the re­serves plan.