The DIN EN 17463 is the standard for the valuation of energy-related investments (Valuation of energy related Investments - abbr: VALERI) and is increasingly becoming the focus of companies, at the latest in the December 2021 version. It was developed at the request of the European Union and various banks and lenders in order to achieve a generally valid and standardized profitability calculation of energy efficiency measures. DIN EN 17463 now serves as a Basis in various Legislation. For example, it was embedded in the Energy Financing Act, the EnSimiMav, the funding guidelines of the EU ETS electricity price compensation, the Carbon Leakage Regulation and the Electricity and Energy Tax Act.
For which companies is the standard important?
DIN EN 17463 is mandatory for all companies with a total annual energy consumption of more than 10 GWh that already have an energy management system in accordance with ISO 50001 or an environmental management system according to EMAS have introduced. It also applies to companies that have undergone an energy audit in accordance with DIN EN 16247 must evaluate their energy efficiency measures. If it turns out that an investment is classified as cost-effective according to the standard, it must be implemented. However, companies that consume less than 10 GWh of electricity or fossil fuels per year can also use DIN EN 17463 (VALERI) as a valid tool to assess the cost-effectiveness of their planned energy-saving measures. Valuing investments. They are just not yet obliged to implement them.
What standards does DIN EN 17463 specify for evaluating investments?
The standard first specifies how to collect and calculate the information. This concerns investment costs, annual cost savings, useful life or residual values. In the second step, the values are determined using the standards of DIN EN 17463. The calculation methodology is designed in such a way that it can also be verified by the company's controlling department. The calculation includes the static and dynamic amortization periods, the profitability, the net present value and all interest rates. In this way, all opportunities and risks are taken into account and all values remain traceable. The standard also describes how to record the results. The standardized form ensures that the company's decisions stand up to external energy auditors, experts and ultimately the Federal Office of Economics and Export Control (BAFA).
How is DIN EN 17463 (VALERI) used?
Die Norm muss von Energiebeauftragten oder Energiemanagement-Teams bei Unternehmen eingesetzt werden, die energieauditpflichtig sind oder bei Unternehmen, die ihre ISO-50001-Zertifizierung oder EMAS-Registrierung nicht verlieren möchten. Der Norm-Text sowie die Excel-Tabellen sind aber auch für Energieberater und Auditoren relevant. Sie verwenden sie dazu, ihre Auftraggeber die Investitionen in Energieeffizienzmaßnahmen wirtschaftlich zu bewerten und ihre Entscheidungen valide begründen können. Sämtliche Unternehmen mit einem jährlichen Energieverbrauch von 10 GWh sind beispielsweise im Rahmen der EnSimiMaV gezwungen, Energiesparmaßnahmen innerhalb von 18 Monaten umzusetzen, wenn der Kapitalwert nach 20 % der Laufzeit gemäß DIN EN 17463 (VALERI) positiv ist. Bei anderen gesetzlichen Regelungen variiert die Länge der Laufzeiten für eine Umsetzungspflicht noch. Alle Gesetze basieren jedoch auf der Norm und sehen eine wirtschaftliche Durchführbarkeit vor, wenn dadurch ein positiver Kapitalwert für das Unternehmen entsteht.