Commentaries: Art. 82

In accordance with Article 669 of the Code of Obligations¹, 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.
Furthermore, owners are required to:
1. submit their reserves plan to the authority designated by the Federal Council for approval;
2. describe the assets in the reserves that are earmarked for covering disposal costs;
3. submit an auditors’ report to the authority designated by the Federal Council concerning compliance with the reserves plan and the use of earmarked reserves.
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.

Art. 82