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Authors: Bernhard Schwetzler (HHL gGmbH); Carsten Reimund (HHL gGmbH); F Scheidt (HHL gGmbH)
Originally published in: 2002
Version: 12 October 2003
Length: 18 pages
Data source: Published sources

Abstract

This case deals with E.ON Energie''s decision to shut down a nuclear plant at the location of Stade (Germany), in reaction to the government''s nuclear phase-out plans. Students are requested to analyse the financial effects of two alternatives: decommissioning the plant early in the year 2000 or running it through 2004. The case especially highlights financing using accruals and the tax benefits associated with this form of financing. It also gives insights into Germany''s nuclear energy sector and the country''s nuclear phase-out plans. Furthermore, the case provides information about the German tax system.
Location:
Industry:
Size:
Large, total sales exceed EUR10 billion
Other setting(s):
2000

About

Abstract

This case deals with E.ON Energie''s decision to shut down a nuclear plant at the location of Stade (Germany), in reaction to the government''s nuclear phase-out plans. Students are requested to analyse the financial effects of two alternatives: decommissioning the plant early in the year 2000 or running it through 2004. The case especially highlights financing using accruals and the tax benefits associated with this form of financing. It also gives insights into Germany''s nuclear energy sector and the country''s nuclear phase-out plans. Furthermore, the case provides information about the German tax system.

Settings

Location:
Industry:
Size:
Large, total sales exceed EUR10 billion
Other setting(s):
2000

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