Deliverable 6.1 “Data collection report” · 2014-08-11 · 4 Data collection report step two...

Data collection report

BioEnergy Farm

Work package 6

“Implementation”

Intelligent Energy – Europe (IEE)

Deliverable 6.1

“Data collection report”

Elaborated by IER,

University of Stuttgart,

Germany

II Data collection report

Content

1. AIM OF THE DATA COLLECTION REPORT ........................................................ 1

2. COLLECTING DATA ................................................................................................ 2

2.1. THE PROCESS ................................................................................................................................ 2

2.2. COLLECTED DATA AND DELIVERABLES ...................................................................................... 3

2.2.1. IMPLEMENTATION GUIDE (D 6.2) ............................................................................................................... 3

2.2.2. FINANCING GUIDE (D 6.3) ........................................................................................................................... 6

2.2.3. BUSINESS PLAN – REQUIRED FOR THE “BUSINESS PLAN SUPPORT REPORT” (D 6.4) ................... 11

2.2.4. BUSINESS PLAN SUPPORT REPORT (D 6.4) ............................................................................................ 8

3. ASSESSMENT OF COLLECTED DATA ...............................................................12

3.1. IMPLEMENTATION GUIDE (D 6.2) ............................................................................................ 12

3.1.1. TYPES OF LEGAL FORMS OF COMPANIES ............................................................................................ 12

3.1.2. PROCEEDING OF PERMITS ...................................................................................................................... 15

3.1.3. EMISSION REGULATIONS ......................................................................................................................... 17

3.1.4. SUBSIDY REGULATIONS........................................................................................................................... 19

3.2. FINANCING GUIDE (D 6.3) ......................................................................................................... 24

3.2.1. FINANCING OPTIONS ................................................................................................................................ 24

4. CONCLUSIONS .......................................................................................................26

EXCLUSION OF LIABILITY

The sole responsibility for the content of this data collection report lies with the authors. It does not necessarily reflect the opinion of the European Union. The European Commission is not responsible for any use that may be made of the

information contained therein. The data collection report is meant to present the data collection process and to summarize the data collection

outcomes of bioenergy project. BioEnergy Farm and/or University of Stuttgart - Institute of Energy Economics and the Rational use of Energy (IER) - Dept. "System analysis and Renewable Energies - SEE" cannot be held responsible for

the results of bioenergy project realization and do not accept any liability.

Data collection report 1

1. Aim of the data collection report The aim of this particular report is to sum up the process of data collection for WP 6, to assess the data collected and to interpret and compare it for the partner countries. This report is part of the BioEnergy Farm project funded by Intelligent Energy Europe (IEE). It has been written by the University of Stuttgart - Institute of Energy Economics and the Rational use of Energy (IER) - Dept. "System analysis and Renewable Energies - SEE", with support from the five European partners within the BioEnergy Farm project and represents one of the deliverables (D 6.1) of work package 6 – “Implementation”. In work package 6 data, checklists and instructions were provided in a comprehensible manner which support and guide the implementation of bioenergy options on the farm. Work package 6 builds on detailed economic feasibility studies that were performed within work packages 3 and 5 (BioEnergy Profit Calculators and Scans) to indicate the farmer if his project ideas are realizable. The output from WP 6 provides support for the further steps within project realization (i.e. different planning stages, approval procedures, permits, financing, tendering, installation and starting up, etc.) and the target groups were especially farmers and forest owners. Furthermore, selected bioenergy entrepreneurs will be assisted in the elaboration of business plans. To reach this aims, among others: A) An “Implementation guide”a (deliverable D 6.2) and a “Financing guide”b (deliverable D 6.3) were elaborated:

“Implementation guide” (D 6.2): The main steps of implementation and important technical and non-technical bottlenecks and barriers were analyzed and described for each country resulting in an implementation guide that pays special attention to permits.

“Financing guide” (D 6.3): The various options and steps of bioenergy project financing were explained and illustrated resulting in a project financing overview taking into account general information and country specific data and the different frame conditions within the partner countries.

B) D 6.2 and D 6.3, as well as a “Business plan template” will contribute to elaborate the “Business plan support report” (deliverable 6.4) expected for end of 2012:

“Business plan support report” (D 6.4): For this deliverable a “Business plan template” was previously elaborated and therefore data was collected as well. By using this “Business plan template” a practical support will be given to selected farmers in elaborating a specific business plan for their bioenergy project and it is expected to get information and data of at least 80 specific bioenergy projects. With this collected data the deliverable 6.4 will be published.

a Implementing a bioenergy plant - Guideline for farmers (source: IER 2012; www.bioenergyfarm.eu) b How to finance a bioenergy project? - Guideline for farmers (source: IER 2012; www.bioenergyfarm.eu)

2 Data collection report

2. Collecting data

To provide country specific data for the “Implementation guide”, the “Financing guide” and for the “Business plan template”, data was collected by the University of Stuttgart - Institute of Energy Economics and the Rational use of Energy (IER) - Dept. "System analysis and Renewable Energies - SEE" with support from the national partners. This comprises different information e.g. on relevant permits, approval procedures, financing etc.

2.1. The process The process of data collection was divided in two main steps (see figure 1):

1. A general data and information collection for the main structure of the “Implementation guide” (D 6.2) and the “Financing guide” (D 6.3).

2. A specific data and information collection for the country specific parts of the “Implementation guide” (D 6.2) and the “Financing guide” (D 6.3).

Figure 1: Overview on the steps of data collection for the “Implementation guide” (D 6.2) and the “Financing guide” (D 6.3). At first the University of Stuttgart - Institute of Energy Economics and the Rational use of Energy (IER) - Dept. "System analysis and Renewable Energies - SEE" started a general research to elaborate deliverables D 6.2 and D 6.3 and general structures of each booklet were made in English. After this, each booklet was expanded and optimized by general information delivered from partners. The next step was to elaborate an annex for both deliverables with country specific information. To do so, all relevant specific data for Germany was summarized in English and the partners were asked to deliver their country specific annex information having the German template as an example. Additionally, for the elaboration of the “Business plan template”, a general structure was developed, taking into account its applicability to all countries and types of bioenergy projects (wood combustion and biogas plants).

Step 1: Collection of general data

with valid information for all partners.

Step 2: Collection of specific data for each partner country.


2.2. Collected data and deliverables

This chapter presents the outcomes of the data collection process, showing the final structure and doing a short description of each part of the deliverables including the country specific data collected.

2.2.1. Implementation guide (D 6.2)

The implementation guide was created to support farmers interested in implementing a biogas or a wood combustion plant on their farm. It´s a road map of how to implement the selected bioenergy option and the main focus was set on bioenergy plants up to 2 MWel/th. It contains an overview on the main steps that the farmers have to follow to make their project becoming real, profitable and lasting. Therefore five main steps of project implementation were listed, documented and depicted. Each part includes a general description of the step, presents the main aspects which have to be dealt with and the output of the step. The guide also provides general schemes, diagrams, data and checklists valid for all countries and additionally it provides country specific information on legal forms of companies practicable for bioenergy projects, on proceeding of permits and approval procedures depending on bioenergy installation type and size, on emission regulations, on subsidy regulations and on relevant addresses and institutions. Final structure of the implementation guide: 1 Introduction A short introduction is given. The reason why the implementation guide is helpful and a summary of the different implementation steps and a content summary are given. 2 Project idea This is the first step: This step embraces all the basic questions the farmer should have during his first reflection to decide if he wants to go on planning. As it is the first step of action, mainly general data collection, qualitative assessments and rough quantitative calculations can be done by the farmer. Finally the main aspects to be considered, like substrate potentials and logistics, bioenergy plant type, category of size and location, energy output and residues, expected costs & income, type of company for bioenergy project and field reports are described and finally the steps outputs are shown. At the end of step one the farmer will decide to stop the project or to go on and specify his project idea in more detail. 3 Feasibility assessment study This is the second step: The farmer wants to go further in his bioenergy project. He must define his project in a more precise way, analyzing the different technical options and details for substrate provision, bioenergy production and utilization. Additionally, he will study them to know if they are profitable in long-term and environmentally and socially acceptable. Finally the main aspects to be considered, like substrates amount and logistics, bioenergy plant technique, parameter, size and location, yearly energy output and use, yearly costs and income, type of company and role of the farmer and identification of bottlenecks and approaches for solution are described and finally the steps outputs are shown. At the end of


step two the farmer should be very aware about everything which deals with realizing and running a biomass plant – such as the theory of the reaction, the substrates, the different types of companies he can create for the plant, how to make a detailed overview on costs and incomes, the required building conditions regarding environmental and social aspects, demands for the plant operation, etc. 4 Project concept and business plan This is the third step: The farmer and the expert have to decide which bioenergy solution will be kept and taken as project concept to be realized. Then they will have to sum up all relevant details of the bioenergy project solution in a business plan which can be considered as the ID card of the project. As this document will contribute to convince the authorities and the bank to provide permits and financial supports afterwards, it must be very clear and complete. Finally the main aspects to be considered, like the comparison of the different bioenergy solutions with the help of a SWOT-table, decision for the project concept and elaboration of the business plan are described and finally the steps outputs are shown. At the end of step three the business plan will allow the farmer to present efficiently his bioenergy project, especially to the authorities and the banks. 5 Project realization This is the fourth step: This step comprises all activities from getting permits and funding for bioenergy project realization up to the start of plant operation. The farmer - supported by an expert or consultant - has to get into contact with different authorities and institutions, as e.g. consultancy firms for detailed planning, banks, local communities or companies which build the bioenergy plant. Additionally, the farmer has to provide all the data and plans relevant for successful project realization. Finally the main aspects to be considered, like permits, funding, (social) acceptance, contracts, tendering procedure and building the plant and start of operation are described and at the end the steps outputs are shown. At the end of step four the bioenergy plant has started operation and the start-up phase has been successful. 6 Plant operation This is the fifth and final step: The bioenergy plant has started operation. From now on the farmer has to do regular controls and maintenance to assure security, safety (especially concerning emission standards) and efficiency. Moreover, he has to care about amount and prices for substrate provision.

Finally the main aspects to be considered, like control, maintenance and contracts are described and finally the steps outputs are shown. At the end of step five the farmer pays attention on control, maintenance and contracts, then his bioenergy plant will always be fully optimized from a technical and economic point of view. 7 Annex 1: General schemes and checklists This first annex shows, explains and illustrates different important aspects to be considered and gives an overview of the influence of the steps within the project. Therefor levels of detail, options for interference and their influence on costs are shown and described and an overview on the main components of a bioenergy system, with their structures and organization are specified and examples of different scaled plants are given. Finally a checklist for the first step “Project idea” is provided.


8 Annex 2: Country specific data and information For this chapter specific input information from each partner was needed and as mentioned before, all partners delivered data concerning:

Types of legal forms of companies Describing and characterizing the most relevant legal forms of companies for bioenergy projects.

Proceeding of permits Describing the proceeding of permits separately for biogas and wood combustion plants.

Emission regulations Describing the internal emission regulations.

Subsidy regulations Describing the internal emission regulations.

Further information and consulting This data part links to some relevant country specific agencies, contacts and websites of environmental and energy partners.

The total extension of the final version of the implementation guide booklet was: 97 pages, including 72 pages of country specific data and information.


2.2.2. Financing guide (D 6.3) In the financing guide is an complementary guide to the implementation guide and gives an overview on the basics of bioenergy project financing and the different possibilities and existing financing options for bioenergy project financing and a general description of each of this financing options is made taking into account e.g. the use of capital investment grants, supporting credits by different institutions or different financing options. Also the pros and cons as well as the implications of the different options were summarized and a checklist on the requirements was given and country specific data, taking into account the particularities of the different partner countries, complete the information. Thus the farmer got a detailed overview of the different options, thereby supporting his decision. The partners were asked to deliver their country specific information of the relevant financing options for their own countries with general main information about financing in their countries, relevant financing options with examples, special features to be considered and addresses and contacts. Final structure of the financing guide: 1 Introduction A short introduction is given. The aim and content of the bioenergy project financing booklet and an overview of the different financing and funding options is given. 2 Basics of project financing In this chapter the basics of bioenergy project financing are described. The risks included in bioenergy projects are specified, general costs and revenues in bioenergy projects are given and a general example of investment and financing in the case of a bioenergy plant is showed. Additionally the general main criteria assessed by financiers with regard to bioenergy projects are summarized in tables and sub-criteria of each one are showed. These main criteria are summarized in four main categories:

1. Criteria for assessment of the applicant Including sub-criteria about: The composition and expertise of the project consortium, the plant monitoring, expertise of the staff and additional project participants and the legal form of the company that applies for finance.

2. Criteria for the projected plant Including sub-criteria about: Technical details, location of the plant, storage facilities, substrates and residuals and insurance.

3. Criteria for the cost calculation and financing plan Including sub-criteria about: General costs and revenues, maintenance costs, etc.

4. Criteria for the documentation Including sub-criteria about: Project documentation and personal/company documentation.


3 Financing Options: General Description, Pros & Cons In this chapter the six most common financing options that could and should be considered to start and operate a bioenergy project are presented and explained. These options are:

1. Equity Financing by own capital or partly by own capital.

2. Financing by banks Financing through credits from private banks. Two main financing options through private bank credits were distinguished: (Traditional) Loan financing and project financing.

3. Contracting Financing by a takeover of investment costs, services, etc. by others (contractors). It also may include all the phases of project: planning, construction, operation and maintenance. Two main contracting options were distinguished: Energy performance contracting (epc) and energy or plant-operation contracting.

4. Leasing Financing by a leasing company that takes care of the plant construction and leaves the plant ready for operation.

5. Renting Financing by renting with a fixed monthly rate payment.

6. Investment Funds Financing by invest the capital profitable in a common investment fund.

4 Country Specific Data On Bioenergy Project Financing This chapter shows the specific financial options and country specific examples of the six partners within the BioEnergy Farm project. A first introductory part contains general information about bioenergy projects for each country and specific remarks. Then it describes relevant financing options for the specific country, giving country specific examples of real projects that have been done or are planned in the country. After that some funding options are mentioned, aiming at a better comprehension of the whole financing process and finally further information and links to some relevant websites of environmental and energy partners are listed. 5 Glossary This final chapter lists the main vocabulary and additional vocabulary of the financing guide to guarantee the correct comprehension of all financial expressions that appear in the guide and explains other general financial more complex terms and expressions to help investors throughout the financing process. The total extension of the final version of the financing guide booklet is: 63 pages, including 36 pages of country specific information.


2.2.3. Business plan – required for the “Business plan support report” (D 6.4) The collection of data for the business plan support is still on work and it will be presented in another special report, the summarizing support report on 80 specific business plans, at December 2012. The business plan template comprises all relevant information and data and explains among others the bioenergy project idea, the frame conditions, the market situation, the costs and expected incomes. It serves as a basis for discussion with banks or other investors. Thus it sums up all information and data collected for the bioenergy project in previous steps. In a further step the partners will support the elaboration of at least 80 specific business plans by selected farmers, which will result in concrete investment decisions and possibly start of bioenergy production in new bioenergy production plants at farm level (estimated output: 40 MW), either during the project or shortly after its end. Final structure of the business plan: 1 Project overview This chapter describes the farmer’s motivation for initiating the planned bioenergy project and the general concept of the project (e.g. kind of substrates, plant type and size, product/output (e.g. heat, electricity etc.) etc.). 2 Non-technical aspects This chapter describes different non-technical aspects like:

The legal status of the company and which persons/institutions - in addition to the farmer - belong to the project company.

The location where the biomass plant will be built and why this site is foreseen and favorable for the project realization.

A market analysis with information about the demand given for the produced energy and for side products, the possible customers foreseen and the expected competition with regard to biomass supply.

The subsidies on national, regional or local level that is intended for the bioenergy project.

The permits which are necessary and demanded for the project approval and the legal regulations with respect to emissions which have to be considered.

The social and ecological aspects including information about which measures had and/or will be undertaken to get the project accepted by the neighborhood, the CO2-emission reduction potential that will be achieved by the project and the additional negative or positive environmental effects that have to be considered with regard to bioenergy plant realization.

3 Technical aspects and dimensioning This chapter describes different technical aspects and dimensioning aspects like:

A technical description of the bioenergy plant including the main components of the plant and the plant size and dimensioning.

The demand on substrates and fuels: amount, quality, transport distances including the types, amount and quality of substrates and fuels that are available on the farm itself, the amount and quality of purchased substrates and fuels that will be delivered


to the bioenergy plant, how are the substrates and fuels going to be supplied and stored and the who is going to be the customer of the residues from biomass utilization.

The demand on manpower for operation including information about the amount of person hours that is required for bioenergy plant operation and of who will be responsible for the different activities of maintenance, control and administration.

4 Economic analysis This chapter describes and summarizes all relevant economic information of the project giving an overview of the total investment costs including costs for digester, storage, digestate treatment, flare, land, boiler etc. It also gives a yearly cost plan with information about the yearly biomass input, depreciation, digested biomass output, electricity, heat and diesel consumption, maintenance, etc. finally it shows plan on yearly revenues from electricity and heat sales and a concluding profitability plan. 5 Conclusive assessment This chapter describes and summarizes the chances and risks for the planned bioenergy project with a special focus on economic aspects with the help of a SWOT-table (Strengths, Weaknesses, Opportunities and Threats). This table consider the INTERNAL INFLUENCE (Strength and Weaknesses), this means they take into account all factors influenced by the farmer or persons/institutions that belong to the bioenergy project and it consider the EXTERNAL INFLUENCE (Opportunities and Threats), this means they take into account all factors that can´t be influenced by the farmer or persons/institutions that belong to the bioenergy project. 7 Additional explanations by the bioenergy farm expert The business plan will include several information of the whole project expected to be realized going from general data information, motivation for the project, technical and non-technical information, thru information about costs etc. this information is supposed to be summarized in chapter seven (Additional explanations by the bioenergy farm expert) of the business plan that is divided in four main parts (Project overview, general technical concept, overview of cost data and supporting role of the BioEnergy Farm expert) and it is structured as follows: View of chapter 7 of the business plan:

Project Overview Bioenergy project title in English:

Location and country:

Motivation for project initiation (Mark one or more with an X):

Financial Non-Financial

Available subsidies

Additional source of income

Option of a shared capital investment

Availability of biomass/substrates Exchange of old heating system Fulfil new energy demand Energy independence Contribute to environmental or

climate protection

Others:_________________


General technical concept Plant type (Mark with an X)

Electric capacity (kWel) Thermal capacity (kWth) ≤ 50 51-350 351-1000 ≥ 1001 ≤ 50 51-350 351-1000 ≥ 1001

Biogas Wood combustion Wood gasification Others_________

Type and amount of energy per year and share of sold heat in percentage:

Heat Electricity Feeding into gas grid Others_____________

_______kWhth/a ___ % (Share of sold heat)

_______kWhel/a 100 % (Share of sold el.)

________Nm³/a 100 % (Share of sold gas)

Substrates Kind of substrates Mass Manure Substrates:

Liquid manure Solid manure

____t(DM) ____t(FM) ____t(DM) ____t(FM)

Energy crops:

Silage Maize Silage Grass Wheat Others:_____________

____t(DM) ____t(FM) ____t(DM) ____t(FM) ____t(DM) ____t(FM) ____t(DM) ____t(FM)

Non-agricultural By-products / Residues:

Food-waste mix Organic waste Distiller’s grain Oilcake Others:_____________

____t(DM) ____t(FM) ____t(DM) ____t(FM) ____t(DM) ____t(FM) ____t(DM) ____t(FM) ____t(DM) ____t(FM)

Wood: Forest wood Landscape wood Short Rotation Forestry Others:_____________

____t(DM) ____t(FM) ____t(DM) ____t(FM) ____t(DM) ____t(FM) ____t(DM) ____t(FM)

DM: Dry matter; FM: Fresh matter

Overview of cost data Currency conversion (if relevant): _____ _____€ Planned total investment costs for the project (including buildings and technology, without heat grid):

_________€

Planned total investment costs for the heating grid (if relevant): _________€ Estimation of the revenues within the operation period: _________€/a Expenditures within the operation period Expenditures Cost for Biomass input: Cost for fossil energy consumption: Cost for maintenance: Other costs:

_________€/a _________€/a _________€/a _________€/a

Supporting role of the BioEnergy Farm expert First contact with farmer [YYYY MM DD]: Last contact with farmer [YYYY MM DD]: Estimation of the working hours spent on supporting (total amount): ______hours Short description of the support given by the expert (1 or 2 short sentences!):

1. 2.

Reasons for the farmer to invest (1 or 2 arguments, only if the project is going to be realized):

1. 2.

Reasons for the farmer not to invest (1 or 2 arguments, only if the project is not going to be realized):

1. 2.

Comments (using notes or short sentences, etc. - only if relevant):


2.2.4. Business plan support report (D 6.4)

The information and data output expected out of each single business plan is going to lead to the “Business plan support report” that visualizes the support given by the experts and summarizes all important information and data from the different projects. The expected main structure of this report will be:

1. General data 1.1. The most common motivation for project (business plan) realizations

General technical concept 1.1.1. Overview of the plant types (cake diagram) [Biogas & CHP, Wood

combustion, Wood gasification, Combination, Others] 1.1.2. Overview of the used plant types per country (cake diagram) [Biogas &

CHP, Wood combustion, Wood gasification, Combination, Others] 1.1.3. Overview of the plant electric capacity [≤ 100 kWel; 101 kWel - 500

kWel; 501 kWel - 5000 kWel; ≥ 5000 kWel] 1.1.4. Overview of the plant thermal capacity [≤ 50 kWth; 51 kWth - 500

kWth; 501 kWth – 1000 kWth; ≥ 1000 kWth] 1.2. Plant type and size/ capacity

1.2.1. Overview of the most common substrate kinds [Liquid manure, Solid manure, Silage Maize, Silage Grass, Sugar Beet, Rapeseed oil, Food-waste mix, Organic waste, Distiller’s grain, Rapeseed cake, Others]

1.2.2. Product/ output and amount of energy produced per year [Heat, Electricity, Heat and electricity, Feeding into biogas plant, Others]

1.2.3. Product/ output and amount of energy produced per year per country [Heat, Electricity, Heat and electricity, Feeding into biogas plant, Others]

2. Overview of cost data (summary) [total investment costs, expenditures, operation and maintenance costs, costs for fuel/ substrates, estimation of the income within the operation period]

3. Overview on supporting and decision process [Short description of the support given - summary] 3.1. Contact and dates [First contact, date of business plan elaboration, last

contact] 3.2. Distribution of projects [maps] 3.3. Overview of working hours spent on supporting (total amount) 3.4. Most common reasons for the decision to invest or not to invest 3.5. Common comments and issues


3. Assessment of collected data

The assessment of collected data leads to identify similarities and differences between the countries, but also to identify bottlenecks, etc. This chapter is going to show and analyse some of them, taking into account the main topics of the delivered data for both deliverables, the “Implementation guide” (D 6.2) and the “Financing guide” (D 6.3). 3.1. Implementation guide (D 6.2) 3.1.1. Types of legal forms of companies The following table gives an overview on data collection outcomes with regard to types of legal forms of companies. The most common types of legal forms of companies for all project partner countries are: Limited Partnership, Limited Liability Company/ Business Company, Cooperative Association, Owner-operated, Open Trade Society. Table 1 gives an overview regarding similarities and differences.

Table 1: Comparative overview on common types of legal forms of companies for the partners.

Limited Partnership Valid for: shareholder capital deposit liability legal capacity management taxation

all coun-tries

One general partner and/ or one limited partner.

Not stipulated. General partner is totally liable, limited partner is only liable with the amount of his deposit.

Available. Only the general partner but management could be transferred to one or more general partners.

Only responsible for com-mercial taxation. Partners are income taxable.

Differences by country The Neth-

erlands No legal form. Active partners on share of

profits. Silent partners on remuneration received.

Limited Liability Company/ Business Company

all coun-tries

One or several natural or legal persons.

Varies depending on coun-try.

Liable with whole company capital. Liability of society is limited to share capital.

Legal person. One or more. Manager can be a member of the society or someone from outside.

Commercial taxation, obliged income taxation and corporate income taxation.

Differences by country Germany At least € 25.000

The Neth-erlands

At least € 18.000 Board of directors. Wealth tax on capital, corpo-ration tax on profit.

Italy At least € 10.000

Poland At least PLN 5.000≈ € 1.200 (1 PLN= € 0,24 from 07.12)


Cooperative Association

all coun-tries

At least three members. Amount is stipulated in the agreement.

Totally liable with their capital. Personal liability can be limited.

After registration it turns into a legal person and is there-fore independent with a legal capacity.

By board/association mem-bers.

Like Limited Liability Com-pany.

Differences by country Italy No 1 manager.

Poland At least ten natural or three legal persons. For agricultural production at least five natural persons.

Liability is limited to share capital. Members only are liable with their investment.

Tax on dividends paid to shareholders.

Owner-operated

all coun-tries

Natural person or municipality.

Amount is determined in the statutes.

Total capital of the munici-pality.

Not available. Plant management by man-agers and treasurers.

Like Limited Liability Com-pany.

Differences by country The Neth-

erlands One natural or legal per-son

None Owner Income tax, turnover tax

Belgium None Income tax

Poland No capital deposit. Total capital of the entrepre-neur.

Natural person. By individual entrepreneur. Commercial taxation of individual entrepreneur.

Open Trade Society

all coun-tries

At least two natural or legal persons.

Amount is not stipulated. All partners are liable with their whole capital for all obligations of the society.

Available. All members. The form, single or general, is deter-mined by the society.

Only commercial taxation. Partnership members are taxable on profit share.

Differences by country

The Neth-erlands

No legal form. Income tax on each per-son’s share of the profit.


Other additional types of legal forms of companies:

The Netherlands: Professional partnership.

Belgium:

One person private limited liability company

Private Limited Liability Company

General partnership

Cooperative company with limited liability

Cooperative company with unlimited liability

Public limited company.

Italy: Simple society Collective society Stock society limited stock society.

Poland: Partnership Limited by Shares Joint-Stock Company Partnership.

Estonia: Private Limited Company Public Limited Company Commercial Association Non-profit Association.

Comments:

Within each country different legal forms of companies are available for wood and biogas projects. For new entrepreneurs this means that they have to inform themselves sufficiently about what possibilities they have in their country and what have to be considered (e.g. number and type of shareholder/s, capital deposit, liability, legal capacity, management, taxation). The following aspects could be generally identified:

Comparing all main legal forms of companies leads to identify some differences between the partner countries, for example the minimum amount of capital deposit required in limited liability companies that differs between 1.200 Euro for Poland and 25.000 Euro for Germany (see table 1).

Also taxation varies a lot between the countries depending on what kind of legal form of company is chosen. Most differences in taxation could be found for the Netherlands in comparison to the other countries, where it differs almost for every legal form of company.

Concerning shareholders and liability in cooperative associations and owner operated companies in Poland there are little differences in comparison to the other countries. One example of this is the amount of shareholders needed in a cooperative association that has to be at least ten in Poland instead of three that is the generally valid number of shareholders for the rest of countries.


3.1.2. Proceeding of permits The following table gives an overview on data collection outcomes with regard to proceeding of permits:

Table 2: Comparative overview on proceeding of permits for wood combustion and biogas plants.

Wood combustion plants Biogas plants

Ger

man

y

The permits needed mainly depend on:

Plant type and size (firing thermal capacity). Fuel type.

No environmental permit needed for plants:

< 1 MW (for Germany) < 20 kW (for The Netherlands) < 300 kW (for Belgium)

For the approval there have to be considered various regulations such as project planning rights, building regu-lations, protection against pollution regulations, water, nature, garbage, fertilizer and hygiene regulations and laws to examine their environmental compatibility. Two main procedures can be distinguished:

The building regulation procedure. The lavish procedure of the federal law of protec-

tion against pollution.

Th

e N

eth

er-

lan

ds

For the approval various laws and orders have to be considered:

Zoning (A categorisation is made and divided into four categories.)

WABO - Environmental permit

Bel

giu

m For the approval there have to be considered:

Ministerial circular (installations, building)

Other preconditions like mobility and spatial planning are judged by commissions during the permit procedures.

Ital

y

The kind of permits depend on:

State and region for environmental impact assessment. Region for applicability screening. Connection to the electricity network (Establishes the obligation for distribution companies to connect all parties

to their own networks, without compromising the continuity of service.) RES-E (“IAFR”) (Is a pre-requisite to obtain green certificates or the all-inclusive feed-in tariffs.)

Pol

and

Environmental protection permits:

Environmental conditions (Energy introduced to the system is at least 10 MW).

Permit release of gases or dust into the air (Energy introduced to the system greater than 10 MW).

Application due to the release of gases or dust into the air (Energy introduced to the system is greater than 1 MW and lower or equal to 10 MW).

Environmental protection permits:

Environmental conditions (Energy introduced to the system is at least 25 MW).

Permit release of gases or dust into the air (Energy introduced to the system greater than 15 MW).

Application due to the release of gases or dust into the air (Energy introduced to the system is greater than 1 MW and lower or equal to 15 MW).

Waste recovery permit by R10 and R3.

Construction permits:

Building permit (Conditions for construction and land management e.g. terms of grid connection, rainwater drain-age, connection to water supply, sewage).

Technical inspection on operation of pressure (closed) boilers and tanks.

Operation permits:

Electricity production (For heat production of in-stalled thermal power greater than 5 MW).

Operation permits:

Entry in the register of energy companies involved in the production of agricultural plants.

Electricity production (For not agricultural plants for heat production of installed thermal power greater than 5 MW).

Est

onia

Permits:

Electricity Market Act - regulates the generation, transmission, sale, export, import and transit of electricity as well as the economic and technical management of the power system.

District Heating Act - regulates activities related to the connection, production, distribution and sale of heat in district heating networks.

Alcohol, Tobacco, Fuel and Electricity Excise Duty Act - Establishes simplified requirements for biofuel pro-ducers and establish handling procedures for the liquid fuel.

Building regulations for the municipality - Establishes the general principles and rules for land use planning and building in the municipality.

Strategic environmental assessment - Organised in the Environmental Impact Assessment and the Environ-mental Management System Act.

The Building Act - Provides the requirements for construction works, building materials, construction products, building design documentation and built drawings of construction works, the basis and procedure for the design, building and use of construction works, for the registration of construction works, liability for violations of this act, and the organisation of state supervision and construction supervision.


Comments:

The permits vary for wood combustion and biogas plants and each country has diverse permit procedures and requirements with some similarities and some differences. This makes the permit procedure process really complex and for that reason a farmer/ forest owner has to be very careful and it is recommended to have contact with an expert.

Concerning similarities Germany, the Netherlands and Belgium have the same proceeding of permits for wood combustion plants, with the only difference that the environmental permits are not needed for plants below 1 MW for Germany, plants below 20 kW for The Netherlands and plants below 300 kW for Belgium.

Normally there are some differences and/or special permits depending on the type of plant between the countries, but for example in Italy there are general permits depending on the location/ region for the environmental impact assessment and applicability screening (see table 2).

Another country with general laws and permits for bioenergy plants is Estonia. In this country wood combustion plants are mostly of interest and perhaps that’s the reason why there is no distinction between both plant types.

But there are also countries like Germany and Poland, where the permits and conditions are very well distinguished and very precise depending for example on what kind of plant is chosen and what kind and amount of energy is going to be introduced to the system.

In general it can be recognized that for all countries building permits and environmental permits are really important and that new entrepreneurs have to inform themselves very well about the permit procedure before starting a bioenergy project.


3.1.3. Emission regulations The following table gives an overview on data collection outcomes with regard to emission regulations. These regulations are really complex. Depending on the country they could include regulations for dust, CO, NOx, SO2, chlorides, fluorides etc. In Germany, the Netherlands, Belgium and Poland dust and other values play an important role in regulation. In Germany for example, dust and CO values are well defined and regulated and have to be considered for both types of plants. For comparison reasons only the regulated NOx and SO2

values are shown for all thermal capacities, but for farmers only small plants up to 2 MW are of interest:

Table 3: Comparative overview on emission regulations, for NOx and SO2, for wood combustion and biogas plants.

Relevant for NOX (mg/Nm³) SO2 (mg/Nm³)

Germany Wood combustion Natural wood

FTC < 2,5 MW 2,5 MW ≤ FTC ≤ 5 MW 5 MW < FTC < 50 MW FTC ≥ 50 MW Treated wooda

2,5 MW ≤ FTC ≤ 5 MW Biogas installations FTC < 1 MW 1 MW ≤ FTC ≤ 3 MW FTC > 3 MW

-

250 -

250

200 - 400

500 500 500

- - -

200

0 - 50 -

310 310

The Nether-lands

Wood combustion FTC < 5MWth FTC > 5 MWth Biogas installations NTC > 1 MWth

200 145

340

200 200

200

Belgium

Wood combustion 50 MW ≤ NTC ≤ 100 MW 100 MW ≤ NTC ≤ 300 MW NTC ≥ 300 MW Biogas installations NTC ≤ 1 MW 1 MW < NTC > 5 MW NTC ≥ 5 MW

150 100 60

- - -

200 150 60

500 500 250

Italy Biogas installations NTC ≤ 3 MW

500

-

Poland

Biomass 1 MW ≤ NTC < 50 MW 50 MW ≤ NTC ≤ 100 MW 100 MW < NTC ≤ 300 MW NTC > 300 MW Biogas NTC ≥ 1 MW

400 400 300 200

200

400 200 200 200

35

FTC: Firing thermal capacity. NTC: Nominal thermal capacity. a) For the other plant capacities for treated wood there is no value for NOx or SO2.


Comments:

The emission regulations vary a lot between the countries with respect to values and what kind of emission is regulated (e.g. dust, CO, NOx, SO2, chlorides, fluorides etc.). Also it has to be considered that generally spoken, if the plant thermal capacity is high, the emission regulations are going to be more complex, but not relevant for farmers, since for farmers only small plants up to 2 MW are of interest.

First of all, it has to be mentioned that the emission regulations for some countries depend on the value of the firing thermal capacity (FTC) and for the others they depend on the value of the nominal thermal capacity (NTC). Some regulations are very simple and almost equal e.g. for biomass in the Netherlands, where the values for FTC´s up to 5 MWth are 200 mg/Nm³ for both, NOx and SO2, and for biomass with an FTC higher than 5 MWth the value for NOx is slightly smaller with 145 mg/Nm³ but the value for SO2 is the same with 200 mg/Nm³.

Another peculiarity is the fact that for some countries in some cases there are no regulations for SO2, e.g. in Germany for natural wood with an FTC smaller than 50 MW, in some cases for treated wood and in biogas installations smaller than 1 MW, or in Italy for plants with an NTC smaller than 3 MW. But there are also some countries without regulations for NOx like Belgium where all emission values are very well defined except for biogas installations where the NOx values are missing completely. So it´s notorious that the requirements of the emission boundary limits differ a lot between the countries.

We can also recognize extreme differences between the regulations. For example by comparing the biogas emission regulations for the same NTC level for the Netherlands, Belgium and Poland. We can detect great differences in the SO2 emission values that differ from 35 mg/Nm³ for Poland and 200 mg/Nm³ for the Netherlands up to 500 mg/Nm³ for Belgium.

Other values that can be directly compared, but that are not relevant for farmers, are the emission values for wood combustion between Belgium and Poland. For NTC´s between 50 MW and 100 MW the value is the same for SO2 for both countries, 200 mg/Nm³, but the value for NOx vary a lot. For Belgium it is 150 mg/Nm³ and for Poland it is 400 mg/Nm³. For NTC´s between 100 MW and 300 MW the value for SO2 is not the same, but doesn´t vary so much in comparison to the value of NOx that again varies a lot being 100 mg/Nm³ the value for Belgium and 300 mg/Nm³ the value for Poland. But for NTC bigger than 300 MW both values differ extremely. For Belgium the emission values for both, NOx and SO2, are 60 mg/Nm³ and while for Poland they are 200 mg/Nm³.


3.1.4. Subsidy regulations The main subsidy regulations for each country will be summarised in two main categories:

Category one (1) includes e.g. investment incentive, grants, tax concessions, low tax loan, etc. Category two (2) includes e.g. refunding/ remuneration for electricity/ heat/ gas delivery, certificates, etc.

Both categories will be recognized in the following table by their colour. The following tables give an overview on data collection outcomes with regard to subsidy regulations:

Germany Various subsidy regulations with respect to bioenergy are available on different administrative levels (e.g. national level, federal state level etc.), for specific kinds of biomass and/or bioenergy (heat, electricity) and for different target groups (e.g. private persons, business companies etc.):

Table 4: Comparative overview on subsidy regulations for Germany.

Renewable Energy Sources

Act Market incentive program for

funding of measures for the use of renewable energies

Act on combined Heat and Power Generation

Promotional Programmes by the Kreditanstalt für

Wiederaufbau

Foc

us

Priority connection to the grid. Systems for general electricity supply of installa-tions generating electricity from renewa-ble energy sources and mine gas.

The priority purchase, transmission, distribution of and payment for such elec-tricity by the grid system operators.

The nationwide equalisation scheme for the quantity of electricity purchased and paid for.

Offers investment grants for funding of measures for the use of renewable ener-gies.

Rules the payment for electricity from highly efficient CHP plant and the subsi-dies for upgrading and new construction of heat grids.

Offers long-term low-interest loans and to some extent redemption grants. Two promotional programs are of major inter-est:

Promotional program for housing, home modernization and energy conservation.

Promotional program for Renewa-ble Energies.

The Netherlands There are different types of subsidies for sustainable energy. The most important subsidy is an exploitation subsidy called SDE (see table 5):

Table 5: Comparative overview on subsidy regulations for the Netherlands.

SDE (Production Stimulation)

EIA (energy investment reduction)

MIA (environment investment reduction)

VAMIL (Willekeurige afschrijving Milieu-

investeringen)

Investment subsidies

Foc

us Pays the difference between the cost price of bioenergy and the market price of regular energy.

Tax regulations in which a percentage of the investment can be additionally used to lower the taxable profit of the organiza-tion. In this way less tax needs to be paid.

Closely related to MIA and can be used to depreciate the investment at an own cho-sen moment. In this way tax can be slight-ly reduced.

Some provinces offer additional invest-ment subsidies for especially small scale digesters.


Belgium

Table 6: Comparative overview on subsidy regulations for Belgium.

Ecologiepremie-plus Groenestroomcertificaten (GSC)

WKK-certificaten Exploitatiesteun voor groene warmte

Foc

us

Granted to ecological investments (e.g. investments made in environmental and energy related technologies) that lead to new energy saving methods as well as renewable energy technology. Installa-tions that certify for GSC or WKK-certificates cannot apply for it. Digester plants which produce electricity are ex-cluded from this support measure.

One GSC is given for every 1.000 kWh of green energy production.

This is a support measure for installations that use heath-power coupling as a mean to recuperate energy that would otherwise be lost. A certificate is given for every 1.000 kWu of primary energy saving.

It composes of different measures to stimulate the production of heat based on renewable energy sources. Financial support mechanisms are stipulated in this action plan for larger industrial installation from 1MW and more.

Other support measures: VLIF (Vlaams LandbouwInvesteringsFonds), Investment deduction of 15,5%, Support for demonstration projects, De groeipremie, Support for demonstration project, Advice cheques, Starters loan, Education support.

Italy Various subsidy regulations with respect to bioenergy are available on different administrative levels (e.g., national level, federal state level etc.), for specific kinds of biomass and/or bioenergy (heat, electricity) and for different target groups (e.g., private persons, business companies etc.):

Table 7: Comparative overview on subsidy regulations for Italy.

Green Certificates (GCs)

Certification of generat-ed/imported electricity

All-inclusive feed-in tariff Guarantee of Origin (GO)

Renewable-Energy Certificates of Origin

(RECOs)

Foc

us

Tradable instruments that GSE grants to qualified renewable-energy power plants (IAFR qualification). The number of certificates issued is propor-tional to the electricity generat-ed and varies depending on the type of renewable source used and of project (new, reactivat-ed, upgraded or renovated sytem/plant).

On a yearly basis. It´s an alternative to the GCs scheme and is differentiated by the type of source. It´s a na-tional scheme applicable to RES-E plants which have a nominal real power of less than 1 MW.

It´s a voluntary certificate giving evidence of electricity genera-tion from renewables and is-sued on demand to producers.

Gives proof of the renewable origin of the sources used by power plants which have been qualified to obtain Certificates of Origin. Each RECO is worth 1 MWh and issued on the basis of the electricity fed into grid.


Poland

Investments in bioenergy plants can be financed from preferential environmentally friendly loans with subsidies to interest paid or to some extent redemption of loan (e.g. investment incentive, grants, tax concessions, low tax loan etc.) possible from: Table 8: Comparative overview on subsidy regulations for Poland.

National Fund for Environmental Protection and Water Management (NFOŚiGW)

Provincial Funds for Environmental Protection and Water Management (WFOŚiGW)

Foc

us co-financing mainly large investments with the nationwide and supra-regional significance

which e.g. eliminate pollution of air

investments connected with improving energy efficiency and using renewable energy sources are treated as special priorities

co-financing investments which e.g. eliminate pollution of air

investments connected with improving energy efficiency and using renewable energy sources are treated as special priorities

Also investments in bioenergy plants can be financed from subsidy in the form of non-returnable aid getting during competitions taking place in different dates to the end of 2013. Subsidy (e.g. refunding/ remuneration for electricity/ heat/ gas delivery, certificates etc.) can be get in:

The operational programme for infrastructure and environment:

Table 9: Comparative overview on subsidy regulations for Poland.

Measure 4.5. Support for enterprises for air

protection

Measure 9.1.

High-efficiency energy

generation

Measure 9.4.

Generation of energy from

renewable sources

Measure 9.5.

Production of biofuels from

renewable sources

Foc

us

Conversion of existing conventional combustion installations into bio-mass/biogas plant.

Total cost of investment has to be at least PLN 8 mln for small and medium-sized enterprises; for large enterprises total cost of investment is not defined.

Construction and reconstruction of heat and power cogeneration or heat genera-tion plants, as a result of which these plants will satisfy the requirements laid down for high-efficiency cogeneration.

Total cost of investment has to be at least PLN 10 mln for units using bio-mass/biogas and at least PLN 20 mln for the rest.

Construction or power increasing of plant using biomass/biogas, cogeneration is not required.

Total cost of investment has to be at least PLN 10 mln for units using bio-mass/biogas and at least PLN 20 mln for the rest.

Construction of biogas production instal-lation.

Total cost of investment has to be at least PLN 20 mln.


Regional operational programmes:


Measure 5.1. Renewable energy sources

Measure 2.4. Environment-friendly energy

infrastructure

Measure 1.4. Investment subsidy to adaptation of enterprises to environmental

protection requirements and renewable energy sources

Measure 6.2. - 3.2. - II.9. -

7.2. - 4.3. - 2.2. - 5.1./2. - 5.4. - 5.3. - 4.1. - 6.2.1. - 3.7.

Foc

us

Construction or reconstruction of biogas production installations and plants using biomass/biogas.

Total cost of investment has to be at least PLN 300,000 in places not falling under RDP. PLN 3 mln in places falling under RDP for communities or organizational units with organizer as a territorial self-government unit and up to PLN 10 mln.

Construction or reconstruction of biogas production installation and plants using biomass/biogas.

Total cost of investment can be up to PLN 10 mln for units using bio-mass/biogas and up to PLN 20 mln for the rest.

Construction or reconstruction of bio-mass/biogas plants.

Total cost of investment at least PLN 15,000 and up to PLN 8 mln for projects, in which electric energy is used for inter-nal load.

Total cost of investment at least PLN 143,000 and up to PLN 10 mln for pro-jects with max. 50% of electric energy is used for internal load.

Construction or reconstruction biogas production installation and plant using biomass/biogas.

Total cost of investment can be up to PLN 10 mln for units using bio-mass/biogas and up to PLN 20 mln for the rest.

Rural Development Programme:


Measure 311. Diversification into non-agricultural activities

Measure 321. Basic services for the economy and rural

population

Measure 312. Creation and development of microenterprises

Act of Parliament Energy Law

Foc

us Construction or reconstruction biogas production installa-

tion and plant using biomass/biogas (excluding places with more than 5,000 inhabitants).

Investments connected with creation and development of microenterprises operating within the range of biogas gen-eration from agricultural products and energy generation from biomass (excluding places with more than 5,000 in-habitants).

The priority purchase, transmission, distribution of and payment for electricity and heat from renewable energy sources by the grid system operators.

The nationwide equalisation scheme for the quantity of electricity purchased and paid for.


Estonia Many direct and indirect support mechanisms are defined in the legislation, some of them are:

Table 12: Comparative overview on subsidy regulations for Estonia.

Electricity Market Act Provisions in the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act

Environmental Charges Act

Foc

us Targeted to increasing the share of renewable energy

sources in the electricity production market.

Direct support mechanisms for combined heat and power generation (co-generation) are incorporated.

Support mechanism for liquid biofuel sales. Environmental taxation is applied.

Includes indirect support mechanisms for renewable ener-gy utilisation in energy production.

In addition to above mentioned there are also different support measures for bioenergy production in the structural assistance activities and there are also different support measures for biomass and bioenergy production in the domains of agriculture and forestry. Comments:

A lot of subsidies are offered within each country for wood combustion and for biogas projects. Subsidies are an important part of project realisation and can be generally divided into subsidies concerning e.g. investment incentive, grants, tax concessions, low tax loans etc. (marked green on the tables) or subsidies concerning e.g. refunding/ remuneration for electricity/ heat/ gas delivery, certificates etc. (marked red on the tables).

The subsidy types concerning e.g. refunding/ remuneration for electricity/ heat/ gas delivery, certificates etc. (marked red on the tables) are more common in the countries.

The most important regulation commonly used by entrepreneurs depending on the country are: for Germany the renewable energy sources act, for the Netherlands an exploitation subsidy called SDE and for Belgium and Italy the green certificate.

On the other hand for Poland there are plenty of measures regulating subsidies and dividing them into three main subsidy areas or programmes: The operational programme infrastructure and environment, the regional operational programmes and the rural development Programme.


3.2. Financing guide (6.3)

3.2.1. Financing options In financing questions equity is often an important precondition to get e.g. financing from banks, so it´s not going to be presented any further in the table. The following table gives an overview on data collection outcomes with regard to financing options for the different countries: Table 13: Comparative overview on financing options.

Financing by Banks Contracting Leasing

Ger

man

y

Each bank can finance a variety of projects, ranging from Short Rotation Forestry (SRF) to Combined Heat and Power plants (CHP). Financiers developed a variety of financing mixes adapted to each situation.

Four principal forms are:

Energy performance contracting.

Energy or Plant-operation contracting.

Technical plant management.

Financing contracting.

Plays a minor role.

Th

e N

eth

erla

nd

s Basic conditions for funding requests are:

• A complete business plan, including an investment overview, exploitation overview over lifetime and contracts with parties.

• Permits: all environmental and building permits.

• Decisions of subsidies (SDE and local subsidies).

• Financial securities e.g. cash flow.

Plays a minor role. Plays a minor role.

Bel

giu

m Possible financing channels:

Participation funds: Starter’s loan, Starteo-Optimeo and Initio.

PMW: Guarantee scheme

This gives farmers, land owners, etc. the option of buying the produced electricity and heat without making a large invest-ment at once thus spreading the costs in time.

Lease type contracts have a clause that the installation be-comes property of the leaser after a certain amount of years.

Ital

y

Is the most common financing method by credits:

A loan hypothecary: the loan given by the bank request a guarantee on the payment by locking the farm/land as a guarantee in the case of missing mortgage payments.

Plays a minor role. It´s the mainly used form. The lasting of the leasing is 18 years. Leasing/loan: Mixed form between loan and leasing and pro-vide:

a. Leasing on mobile items, like engines, stirrers, etc. b. Loan on brick&mortar structures (e.g. concrete pits,

tanks).

Pol

and Cofinancing agricultural biogas plants’ construction with

“Green Energy” investment loan. It´s available for individuals and legal entities engaged in economic activities in the produc-tion of fuels and energy from renewable sources. Also offers “project finance” method investment support.

Plays a minor role. Plays a minor role.

SRF= Short Rotation Forestry; CHP = Combined Heat and Power plants; SDE= Production Stimulation.


Comments:

Credits by banks are generally spoken the most commonly used option in all countries, showing that banks are the main contact institution regarding project financing. This option is often used in combination with equity.

Financing options like “Renting”, or the option of “Investment funds” generally play a minor rule.

For Germany and Belgium the contracting option is also common and preferred to solve the financial issues of a bioenergy project. Here there are different kinds of contracting options that could be used.

For Italy the mainly used form of financing is the bank financing and a mixture of leasing and loan.


4. Conclusions

The data collecting process involved a lot of logistical work, constant communication with the partners and a lot of research and additional translation work.

The information on data collected was extensive and included lots of specific information. For various countries there were found lots of similarities, but a lot of differences concerning e.g. permits, emission regulations, subsidy regulations, financing options etc. were recognized too.

Overall, this particular data collection process for work package 6 - Implementation -proceeded organized and without great problems, although during the process some smaller issues emerged, like misunderstandings of what was supposed to be delivered because of lack of communication or short delays because of the great research and translation work and because of the topics and the fact that not every partner had a specialist for example in financial questions or specific laws.

The whole process went satisfactory and at the end the objectives were reached and the deliverables were finished without great delays so that the business plan template, the implementation guide and the financing guide were available on time for the experts as well as for general interested persons like farmers, forest owners and investors.

Deliverable 6.1 “Data collection report” · 2014-08-11 · 4 Data collection report step two...

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