{
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      "title": "Kostenstudie 2026: Mantelbericht",
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      "locator": "Tables 15 and 20, printed pages 29 and 36 (PDF pages 51 and 58); sections 1.2 and 2.2.1",
      "note": "Submitted lifecycle estimates at 1 January 2026 prices. Includes accrued costs and federal waste; post-operation is separate. Existing-fleet cases do not price or authorise 80-year operation or new-reactor waste.",
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      "title": "Kostenstudie 2026 eingereicht",
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      "kind": "primary",
      "url": "https://stenfo.ch/upload/downloads/260930_Medienmitteilung_Einreichung_KS26_web.pdf",
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      "reviewedAt": "2026-10-26",
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      "locator": "Submission announcement of 30 September 2026, pages 1–2",
      "note": "Submission for independent review, not a final assessment of operator contributions or remaining funding needs.",
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    {
      "id": "ca26-epr-audit",
      "title": "EPR industry: renewed momentum and persistent risks — full audit report",
      "publisher": "Cour des comptes",
      "kind": "primary",
      "url": "https://www.ccomptes.fr/sites/default/files/2025-01/20250114-La-filiere-EPR--une-dynamique-nouvelle-des-risques-persistants_0.pdf",
      "publicationDate": "2025-01-14",
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      "reviewedAt": "2026-10-26",
      "edition": "2025-01-14",
      "locator": "Table 2, printed/PDF page 27; reconciliation and first-inspection exclusions, page 28",
      "note": "January 2025 audit, based on evidence through 2024. Flamanville estimates in 2015 euros have overlapping boundaries: construction, overnight and financed totals. They are dated estimates, not final outturns or Swiss offers.",
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      "id": "ca26-heat-report",
      "title": "Høje Taastrup 2025 measurement report: full original",
      "publisher": "DTU",
      "kind": "primary",
      "url": "https://backend.orbit.dtu.dk/ws/portalfiles/portal/428496116/Flex-TES_2025_yearly_report.pdf",
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      "reviewedAt": "2026-10-26",
      "edition": "January–December 2025 measurements; exact publication date unavailable",
      "locator": "2025 measurement report: sections 3 and 11; Table 4, printed page 12 (PDF page 16)",
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      "title": "Cost boundaries and heat-storage reproduction",
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      "locator": "KS26 units and rounding; Flamanville cost table; 2024/2025 thermal-data reproduction",
      "note": "Cost comparisons retain their price years. Heat efficiency differs from electricity delivery; public-data gaps limit verification.",
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      "definition": "Published combined lifecycle total including accrued costs and federal waste costs. Post-operation is excluded.",
      "period": "KS26 submission, 30 September 2026; 1 January 2026 prices",
      "limitation": "Includes already incurred costs; independent assessment is pending. This is neither remaining cash need nor a fund shortfall. Existing-fleet cases do not price the proposed new reactors or 80-year extensions.",
      "formula": "23602 / 1000",
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      "label": "KS26 separate post-operation estimate",
      "definition": "Submitted post-operation lifecycle total, separate from decommissioning and disposal.",
      "period": "KS26 submission, 30 September 2026; 1 January 2026 prices",
      "limitation": "Includes already incurred costs; independent assessment is pending. This is neither remaining cash need nor a fund shortfall. Existing-fleet cases do not price the proposed new reactors or 80-year extensions.",
      "formula": "1629 / 1000",
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      "definition": "EDF overnight estimate including reported provisions, as reproduced in Table 2 of the audit.",
      "period": "January 2025 audit; 2015 euros",
      "limitation": "Dated project estimates with overlapping boundaries; do not add the rows. Not final outturns, lifetime electricity prices or Swiss offers. Owner costs, provisions and financing must retain their stated scope.",
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      "label": "Flamanville: EDF total including financing",
      "definition": "EDF total investment estimate at completion in the November 2023 column of Table 2.",
      "period": "January 2025 audit; 2015 euros",
      "limitation": "Dated project estimates with overlapping boundaries; do not add the rows. Not final outturns, lifetime electricity prices or Swiss offers. Owner costs, provisions and financing must retain their stated scope.",
      "formula": null,
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      "label": "Flamanville: broader auditor total",
      "definition": "Auditor’s broader investment estimate at completion after the adjustments discussed on page 28.",
      "period": "January 2025 audit; 2015 euros",
      "limitation": "Dated project estimates with overlapping boundaries; do not add the rows. Not final outturns, lifetime electricity prices or Swiss offers. Owner costs, provisions and financing must retain their stated scope.",
      "formula": null,
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      "id": "ca26-heat-efficiency-2024",
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      "definition": "Heat delivered divided by heat charged minus the increase in stored heat, using published annual totals.",
      "period": "January–December 2024 heat balance",
      "limitation": "Thermal efficiency, not electricity round-trip efficiency. Rounded report totals give about 89%; the separate public-data reconstruction also gives about 89%.",
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      "period": "January–December 2025 heat balance",
      "limitation": "Reported measurement with unresolved public-data reproduction. Flow gaps could contribute; the cause and corrected measurements are not established. It is not a Swiss electricity-saving or profit estimate.",
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