Dr. Hanne Böckem
Partner, Audit, DPP
KPMG AG Wirtschaftsprüfungsgesellschaft
The complex regulations provide relief for end consumers, in addition to charges for certain electricity generation system operators.
The statutory regulations will also have implications for accounting for many affected business entities. We will provide you with information about this at a later date.
The presentations prepared by KPMG illustrate the basic mechanisms of the electricity price cap and clearly illustrate the connection to the absorption of excess proceeds at electricity generation system operators. The less complex price caps for natural gas and heat are also shown.
The following questions are answered:
- Who is affected by the price cap for electricity, natural gas and heat?
- For what period do the price caps apply?
- With what amounts and for what quantities do the price caps work?
- What effect do the different maximum limits have, particularly in the group of companies as well?
- How does the rolling mechanism work?
- What obligations to inform are there for the primarily affected business entities on the one hand and the business entities involved in the rolling mechanism on the other?
- What subsequent obligations arise for the business entities that claim relief?
The documents can be downloaded here.