RG1.159 核反应堆退役资金保证 2003

RegulatoryguidesareissuedtodescribeandmakeavailabletothepublicsuchinformationasmethodsacceptabletotheNRCstaffforimplementingspecificpartsoftheNRC’sregulations,techniquesusedbythestaffinevaluatingspecificproblemsorpostulatedaccidents,anddataneededbytheNRCstaffinitsreviewofapplicationsforpermitsandlicenses.Regulatoryguidesarenotsubstitutesforregulations,andcompliancewiththemisnotrequired.MethodsandsolutionsdifferentfromthosesetoutintheguideswillbeacceptableiftheyprovideabasisforthefindingsrequisitetotheissuanceorcontinuanceofapermitorlicensebytheCommission.Thisguidewasissuedafterconsiderationofcommentsreceivedfromthepublic.Commentsandsuggestionsforimprovementsintheseguidesareencouragedatalltimes,andguideswillberevised,asappropriate,toaccommodatecommentsandtoreflectnewinformationorexperience.WrittencommentsmaybesubmittedtotheRulesandDirectivesBranch,ADM,U.S.NuclearRegulatoryCommission,Washington,DC20555-0001.Regulatoryguidesareissuedintenbroaddivisions:1,PowerReactors;2,ResearchandTestReactors;3,FuelsandMaterialsFacilities;4,EnvironmentalandSiting;5,MaterialsandPlantProtection;6,Products;7,Transportation;8,OccupationalHealth;9,AntitrustandFinancialReview;and10,General.Singlecopiesofregulatoryguides(whichmaybereproduced)maybeobtainedfreeofchargebywritingtheDistributionServicesSection,U.S.NuclearRegulatoryCommission,Washington,DC20555-0001,orbyfaxto(301)415-2289,[e-mail]ideandotherrecentlyissuedguidesareavailableatNRC’shomepageat(DraftwasissuedasDG-1106)ASSURINGTHEAVAILABILITYOFFUNDSFORDECOMMISSIONINGNUCLEARREACTORSiiiTABLEOFCONTENTSPageA.INTRODUCTION.......................................................1B.DISCUSSION..........................................................2AmountofFundsforDecommissioning........................................2MethodsofFinancialAssurance.............................................4C.REGULATORYPOSITION...............................................51.AmountofFundsforDecommissioning..................................61.1FundingRequirementsfortheDecommissioningReport/InitialAmounts....61.2AdjustmentstoCertificationAmounts.............................71.3DecommissioningCostEstimates.................................81.4AdjustmentstoCostEstimates.................................102.MethodsofFinancialAssurance......................................112.1GuidanceApplicabletoAllMethodsofFinancialAssurance...........112.2PrepaymentandExternalSinkingFund...........................122.3GuaranteeMethods..........................................172.4StandbyTrust..............................................182.5GovernmentalStatementofIntent...............................192.6BiennialReports............................................192.7LicenseTerminationPlan......................................202.8ProceduresforPrematurelyorPreviouslyShutdownReactors..........20D.IMPLEMENTATION...................................................21REFERENCES..............................................................22APPENDIXAGlossaryofFinancialTerms....................................24APPENDIXBExamplesofFinancialAssuranceInstruments.............................26B-1ExampleofEscrowAgreement..............................27B-1.1ExampleofCertificateofEvents.............................33B-1.2ExampleofCertificateofResolution..........................34B-2ExampleofCertificatesofDeposit............................35B-2.1ExampleofNegotiableCertificateofDeposit....................35B-2.2ExampleofNonnegotiableCertificateofDeposit.................36B-3ExampleofTrustFundandStandbyTrustAgreements............37B-3.1ExampleofTrustFundAgreement............................37B-3.2ExampleofStandbyTrustAgreement.........................43B-3.2.1ExampleofCertificateofEvents.............................44ivB-3.2.2ExampleofCertificateofResolution..........................45B-3.3ExampleofAcknowledgment...............................46B-4ExampleofPaymentSuretyBond............................47B-5ExampleofIrrevocableStandbyLetterofCredit.................50B-6ExampleofDocumentsRecommendedtoSupportCorporateGuarantee..............................................52B-6.1ExampleofLetterfromChiefFinancialOfficer...................52B-6.2FinancialTest:AlternativeI.................................53B-6.3FinancialTest:AlternativeII................................54B-6.4ExampleofAuditor'sSpecialReportbyCertifiedPublicAccountant........................................55B-6.4.1ExampleofScheduleReconcilingAmountsContainedinCFO’sLetter..........................................56B.6.5ExampleofParentCompanyGuarantee........................57Value/ImpactStatement........................................................611.159-1A.INTRODUCTIONThegeneralrequirementsforapplicationsforlicenseterminationanddecommission