1 Omstrukturering af Brønderslev-Dronninglund Vand og Varme 8. december 2006.

Præsentationer af emnet: "1 Omstrukturering af Brønderslev-Dronninglund Vand og Varme 8. december 2006."— Præsentationens transcript:

1 1 Omstrukturering af Brønderslev-Dronninglund Vand og Varme 8. december 2006

2 © 2006 KPMG C.Jespersen Statsautoriseret Revisionsinteressentskab, the Danish member firm of KPMG International, a Swiss cooperative. KPMG International provides no professional services to clients. Each member firm is a separate and independent legal entity and each describes itself as such. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. 2 Omstrukturering Mulig opbygning af strukturen Kommunen Evt. holdingselskab Vand A/S Kloak A/SVarme A/SService A/S

3 © 2006 KPMG C.Jespersen Statsautoriseret Revisionsinteressentskab, the Danish member firm of KPMG International, a Swiss cooperative. KPMG International provides no professional services to clients. Each member firm is a separate and independent legal entity and each describes itself as such. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. 3 Omstrukturering – Brønderslev Vand og Varme Vand A/S Driftsbudget 2007-2016 Gældsbrev på 20 mio. kr til 3,5% Taksterne stiger 7% Indarbejdet ekstraordinær takstforhøjelse på 2 mio.kr. i 2007 Alle ydelser købes af Brønderslev Vandservice Omkostningerne stiger med 2,5% Der er indarbejdet besparelser på 300 tkr. pr. år Driftsresultat før skat udgør -78 tkr. i 2007, 70 tkr. i 2008 stigende til 3.691 tkr. i 2016

4 © 2006 KPMG C.Jespersen Statsautoriseret Revisionsinteressentskab, the Danish member firm of KPMG International, a Swiss cooperative. KPMG International provides no professional services to clients. Each member firm is a separate and independent legal entity and each describes itself as such. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. 4 Omstrukturering – Brønderslev Vand og Varme Vand A/S Likviditetsbudget 2007-2016 Gældsbrev på 20 mio. kr til 3,5% med afdrag via mellemregningen Investeringerne er fra 2011 reduceret til 1,9 mio. kr. svarende til afskrivningerne Mellemregningen udgør -24,1 mio. kr. ultimo 2007 stigende til -29,7 ultimo 2010, hvorefter den falder til - 16,5 ultimo 2016

5 © 2006 KPMG C.Jespersen Statsautoriseret Revisionsinteressentskab, the Danish member firm of KPMG International, a Swiss cooperative. KPMG International provides no professional services to clients. Each member firm is a separate and independent legal entity and each describes itself as such. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. 5 Omstrukturering – Brønderslev Vand og Varme Kloak A/S Driftsbudget 2007-2016 Gældsbrev på 100 mio. kr til 3,5% Taksterne stiger 3% Alle ydelser købes af Brønderslev Vandservice Omkostningerne stiger med 2,5% Driftsresultat før skat udgør 2,3 mio.kr. i 2007 stigende til 4 mio kr. fra og med 2013

6 © 2006 KPMG C.Jespersen Statsautoriseret Revisionsinteressentskab, the Danish member firm of KPMG International, a Swiss cooperative. KPMG International provides no professional services to clients. Each member firm is a separate and independent legal entity and each describes itself as such. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. 6 Omstrukturering – Brønderslev Vand og Varme Kloak A/S Likviditetsbudget 2007-2016 Gældsbrev på 100 mio. kr til 3,5% med afdrag via mellemregningen Investeringerne er væsentligt større end afskrivningerne Mellemregningen udgør -105,4 mio. kr. ultimo 2007 stigende til -110,7mio.kr. ultimo 2016

7 © 2006 KPMG C.Jespersen Statsautoriseret Revisionsinteressentskab, the Danish member firm of KPMG International, a Swiss cooperative. KPMG International provides no professional services to clients. Each member firm is a separate and independent legal entity and each describes itself as such. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. 7 Omstrukturering – Brønderslev Vand og Varme Varme A/S Driftsbudget 2007-2016 Gældsbrev på 10 mio. kr til 3,5% Taksterne stiger 2,5% Alle ydelser købes af Brønderslev Vandservice Omkostningerne stiger med 2,5% Driftsresultat før skat udgør 3,0 mio.kr. i alle årene

8 © 2006 KPMG C.Jespersen Statsautoriseret Revisionsinteressentskab, the Danish member firm of KPMG International, a Swiss cooperative. KPMG International provides no professional services to clients. Each member firm is a separate and independent legal entity and each describes itself as such. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. 8 Omstrukturering – Brønderslev Vand og Varme Varme A/S Likviditetsbudget 2007-2016 Gældsbrev på 10 mio. kr til 3,5% med afdrag via mellemregningen Investeringerne er væsentligt mindre end afskrivningerne Mellemregningen udgør -11,2 mio. kr. ultimo 2007 stigende til -25,5 mio.kr. ultimo 2016

9 © 2006 KPMG C.Jespersen Statsautoriseret Revisionsinteressentskab, the Danish member firm of KPMG International, a Swiss cooperative. KPMG International provides no professional services to clients. Each member firm is a separate and independent legal entity and each describes itself as such. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. 9 Omstrukturering – Brønderslev Vand og Varme Service A/S Driftsbudget 2007-2016 Intet overskud fra salg til Vandforsyning Overskud ved salg til Kloak udgør 435 tkr. i 2010 stigende til 4.243 tkr. i 2016 Overskud ved salg til Varme udgør 1.854 tkr. i 2007 stigende til 5.321 i 2016

10 © 2006 KPMG C.Jespersen Statsautoriseret Revisionsinteressentskab, the Danish member firm of KPMG International, a Swiss cooperative. KPMG International provides no professional services to clients. Each member firm is a separate and independent legal entity and each describes itself as such. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. 10 Omstrukturering – Brønderslev Vand og Varme Service A/S Likviditetsbudget 2007-2016 Mellemregningen stiger fra 0 kr. primo 2007 til 50,2 mio.kr. ultimo 2016

11 © 2006 KPMG C.Jespersen Statsautoriseret Revisionsinteressentskab, the Danish member firm of KPMG International, a Swiss cooperative. KPMG International provides no professional services to clients. Each member firm is a separate and independent legal entity and each describes itself as such. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. 11 Omstrukturering – Brønderslev Vand og Varme Åbningsbalancer