BDO Technik- und Umweltconsulting GmbH

Verification contents according to the Renewable Energies Act (EEG) from July 21, 2004:

• Amount of energy absorbed in the network (-> compensation claim by the producer)
• Electricity supplies to end consumers in your own network area
• Electricity supplies to end consumers in external networks
• Electricity deliveries by external network operators to end consumers in the client’s network
• Assumptions for calculating differential costs

Audit contents in accordance with the Combined Heat and Power Act (KWK-G) of March 19, 2002:

• Verification of the correct application of the bases for calculation from the expert report
• Random verification of the transfer of records, other company records and recording data into the calculation matrices
• Comparison of the calculation results with billing documents
• Plausibility of the overall quantity statements
• Comparison of the quantity structure from the Combined Heat and Power Act audit with the basic data in the annual audit report from the WP

Environmental due diligence:

• Compliance check on the risk presented by mandatory environmental protection expenses (e.g. retrofitting for emission control)
• Liability risks for “contaminated sites”
• Development of recommendations for risk management
• Approval questions in relation to economic action plans

Technical due diligence:

• Technical status of production processes and systems
• Building condition assessment and repair and maintenance cost forecast
• Capacity and utilisation of technical facilities
• Process Efficiency
• Safety Aspects
• Fire protection, explosion protection
• Product specification and quality; quality management
• Personnel
• Advantages and disadvantages of the location

• Examination of existing follow-up control obligations (e.g. for dismantling plants acc. to the Federal Emission Control Act (BImSchG), Federal Mining (Act BBergG) or follow-up control according to the Closed Cycle and Waste Management Act (KrW./AbfG); examination on the merits
• Examination of the existing risk provisioning in terms of the amount
• Revision and, if necessary, development of new decommissioning or follow-up control scenarios
• Cost forecasts for deconstruction, securing, monitoring etc.
• Model process calculations in scenarios
• Preparation of expert reports