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Investor Presentaiton

Total remuneration New regulation RAB-based with standard values and ex-ante recognition of investments Distribution EM endesa Overview of remuneration framework for distribution activities applicable from 2015 First regulatory period: 2015-2019 (6-year regulatory periods thereafter) Investment remuneration Financial Remuneration 1 (RAB) Depreciation 2 ■ RAB defined for each distribution company, based on unit standard costs ■ Remuneration: ■ 6.5% allowed pre-tax return over Net Regulatory Asset Base (RAB) ■ 2-year delay vs. date of investment, adjusted by a time-value factor ■ Investments valuation: ■ Asset base at 31/12/13: at replacement cost based on standard costs ■ Investments from 1/1/14: financial remuneration + 50% of the difference between real and standard cost, if real cost < standard ■ Total annual (linear) depreciation calculated from useful life of RAB O&M remuneration 3 ■Standard cost model with potential upsides Other incentives 4 ■Includes incentives for quality of service, reduction of losses and fraud recovery Note: O&M including personnel costs. CNMC estimate of Endesa 2014 net RAB: €11.4bn 32
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