Impact of Deferred SNF Financial Liabilities on NFC Backend Strategy

The specifics of an NPP operating organization’s deferred financial liabilities for SNF management and the impact on them of the infrastructure formation rate at the final stage of the NFC are examined. The financial aspects of the problem and the current state and plans for the formation of an industrial complex for SNF management are examined. As an example of a computational analysis, it is shown that shifting the commissioning dates for the spent fuel reprocessing facilities greatly affects the deferred liabilities and, correspondingly, the financial stability of the company. Analysis of the dynamics of the change in the liabilities over time determines the importance of creating and managing a special reserve fund, taking into account the attendant risks of increasing the NPP’s cost of electricity production as a result of an increase in the current expenses for spent fuel management. Conclusions are drawn about the effect of individual reactor technologies on the structure of the deferred liabilities.