Norwegian Renewable Energy Partners Partnermeeting

Transkript

1 Norwegian Renewable Energy Partners Partnermeeting l Fossekallen Conference Centre August 18, 2010

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3 INDEX Agenda s. 3 Styrepresentasjon, ved Bjørn Blaker.s. 4-6 Årsberetning. s.7-17 Organisasjonsform, Deloitte.... s Strategi..s Partneravgift, Geir Elsebutangen.....s

4 Agenda Partner Meeting l August 18, 2010 l Fossekallen l Lysaker l Norwegian Renewable Energy Partners-INTPOW arrangerer partnermøte onsdag 18. august Arrangementet holdes i Fossekallen, Granfoss Næringspark 12:00-12:30 Lunsjbuffé 12:30-13:00 Kaffe og registrering 13:00-13:20 Innledning og styrets beretning Styreleder Bjørn Blaker 13:20-13:50 Vurdering av organisasjonsform, skatt Deloitte, Mari Wetlesen, Torill Aamelfot 13:50-14:00 Organisering av Norwegian Renewable Energy Partners - INTPOW Styreleder Bjørn Blaker 14:00-14:10 Etablering av valgkomité Styreleder Bjørn Blaker 14:10-14:40 Strategi, handlingsplan og budsjett Administrerende direktør Geir Elsebutangen 14:40-15:00 Medlemskontingent/ partneravgift Administrerende Geir Elsebutangen 15:00-15:20 Kaffepause 15:20-15:45 Baselineundersøkelsen Menon, Anne Espelien 15:45-16:15 Vind på land i Norge og Sverige en sektor med milliardinvesteringer fram til 2020 SAEWind, Anne-Grete Ellingsen, Direktør forretningsutvikling 16:15-16:45 Finansiering av fornybar energi - utfordringer og løsninger Nordea, Hans Jacob Bull-Berg 16:45:17:00 Idé-myldring 17:00-18:00 Avlutning med tapas Promoting Norwegian Renewable Energy Capabilities

5 Bjørn Blaker holds the position as Vice President, Statkraft AS. Mr. Blaker has a 20 years long experience from the energy industry in Norway and abroad, in particular within the field of renewable energy sources. He has his Master of Science from the Norwegian University of Science and Technology and further business education from IMD and INSEAD. Bjørn Blaker Anne-Grete Ellingsen is executive director of Agder Energy with the responsibility for partner relations and international investments. Before joining Agder Energy she was director of at Gjensidige Group with responsibility for the Affinity/ partner marked. Ellingsen s previous work experience includes the position of managing director of the Federation of Norwegian Commercial and Service Enterprises (HSH), several management positions with Statoil and Elf Aquitaine in Norway and abroad. She has been Secretary General of the World Petroleum Congress and State Secretary at the Ministry of Oil and Petroleum. Ms. Ellingsen has more than 15 years of experience as a board member of privately owned and listed companies. Ms. Ellingsen holds a BSc in chemistry, a MSc. in Petroleum Technology and a BSc. in Economics. She has participated in AFFs leadership courses for managers and senior executives. Ellingsen is a Norwegian citizen and resides in Oslo, Norway. Anne-Grete Ellingsen Anne Marit Skulberg is Senior Adviser in the Norwegian Ministry of Trade and Industry. She has a broad business experience from working more than 25 years with the Norwegian industry, both within the industry and as a consultant. She is now in the Trade Policy Department, international section in the ministry. She holds a Master of Science (MSc) in Chemical Engineering from The Norwegian University of Science and Technology (NTNU) in 1983, and a Master of Business Administration (MBA) from Brunel University, England in Anne Marit Skulberg

6 Øivind Johansen is an Assistant Director General in the Norwegian Ministry of Petroleum and Energy, Department for Climate, Industry and Technology. He graduated from the University of Oslo in 1992 with a degree of Master of Law. Mr. Johansen s previous and current field of work in the Ministry comprises a. o. energy law including power market regulations, hydropower licensing and watercourse management. Current work especially relates to the energy industry and international renewable energy issues. Mr. Johansen was a member of the Steering Committee of the Dams and Development Project Phase 2, he is an observer to the International Hydropower Association on behalf of the Ministry and follows up Norway s participation in the International Renewable Energy Agency (IRENA). Øivind Johansen Anne Kari H. Ovind is Deputy Director General of the Section for the High North, Resources and Russia in the Norwegian Ministry of Foreign Affairs. She started in the MFA in 1993 and has been working in the field of EU/EEA affairs, security policy and global climate change and energy issues. She was posted at the Norwegian Delegation to NATO from She holds MBA degree from the Norwegian School of Economics and Business Administration, MSc degree from London School of Economics and Political Science and MA from College of Europe, Bruges. Anne Kari H. Oivind Elisabeth Tørstad is Vice President in DNV and Director of Operation with global responsibility for Cleaner Energy and Operation, a position she has held since She started her carreer in civil engineering, and later with research work at the University of Oslo. Ms Tørstad joined DNV in 1994 and has since held a number of senior positions, primarily related to the Energy sector. She has been on the board of DEMO 2000 and the Norwegian Space Center. Ms. Tørstad holds a Master of Science in Structural Physics from University of Oslo, she is also Business Economist from the Norwegian School of Management and holds a degree in Organizational Psychology. Elisabeth Tørstad

7 Ola Norderhaug is Vice President of Norconsult and Head of International Operations. Norconsult covers all aspects of Energy including hydropower, wind power, thermal power, transmission/distribution and high voltage systems, power economics, dams and water ways, water and environment as well as activities within oil and gas. Recent experience includes Head of Energy Division since 2001, Board member in Norconsult , Vice President of Electrical Systems Division between and Head of Industrial Power Section. Mr. Norderhaug has more than 20 years of professional experience with energy and electrical systems and as project manager covering all project phases. Mr. Norderhaug holds an MSc in Electrical Engineering and a BSc of Business Administration and has participated in AFFs leadership courses for managers. Norderhaug is a Norwegian citizen and resides in Oslo, Norway. Ola Norderhaug Anne-Lise Aukner is Managing director and CEO of Nexans Norway AS, one of the leading suppliers of energy and telecom cables in Norway and the world leading supplier of submarine high voltage cables. Anne-Lise Aukner has been in the energy business both in Norway and internationally for nearly 20 years and is also member of the Board of Directors of EDB Business Partner ASA, Kongsberg Gruppen ASA, NHO and Norsk Industri. She holds a law degree from the University of Oslo. Anne-Lise Aukner Knut H. Johansen is the CEO and founder of Navita Systems AS. Navita, which was formally formed in 2003, was the result of a management buy-out from the OMX group of parts of its IT-related energy business. Knut has twenty years of experience from delivering IT solutions for energy trading. Knut has been responsible for IT deliveries to physical and financial power exchanges in Europe, North America, Asia and Australia since the deregulation of the Norwegian power market started in 1991 and served as a precursor for similar deregulation processes all over the world. Knut was in particular responsible for the deliveries of the IT systems for the balancing market, spot market, the financial energy market and the clearing of exchange products and OTC to Nord Pool, the Nordic power exchange. Knut has also been responsible for ETRM deliveries to a large number of prominent energy companies, including E.ON, StatoilHydro, The Norwegian State Power Board, and Fortum. Knut holds a M.Sc. degree in Electrical Engineering and Computer Science from the University of Technology in Trondheim, Norway. Knut H. Johansen Lars Dysterud Hansen is the Managing Director of Norsk Solkraft. Lars Dysterud Hansen

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19 INTPOW Valg av organisasjonsform ifm etablering Halden, 11. august 2010 Torill Aamelfot partner/advokat Lars Henrik Rolstad fast advokat INTPOW Generelt vedrørende etablering Sentrale kriteria ved valg av organisasjonsform Forenlig med INTPOWs formål og virksomhet Muliggjøre effektiv styring og kontroll Tilstrekkelig medbestemmelsesrett for interessentene/ medlemmene Tilrettelegge for tilstrekkelig økonomisk rapportering Anledning for ansettelse av arbeidstakere Virksomheten skal i størst mulig grad anses skattefri (Forhold av avgiftsmessig art, dvs mva) I utgangspunktet flere mulige former for organisering AS lite egnet pga eiere, problemer med medlemsavgift og presumsjon for skatt DLS uaktuelt pga skatteplikt for deltakere Aktuelle organisasjonsformer Stiftelse eller forening Deloitte Advokatfirma AS

20 INTPOW Stiftelse Noen utgangspunkter: En stiftelse kjennetegnes ved at en formuesverdi gjennom en rettslig disposisjon blir stilt selvstendig til disposisjon for et bestemt formål Har ikke eiere (selveiende institusjon), og kan ikke ha medlemmer Styret er øverste myndighet, men mulig med andre rådgivende organer Finansiering ved tilførsel av kapital ved stiftelse/kapitalforhøyelse og gaver Regnskapsplikt og revisjonsplikt Kan ha arbeidstakere Pro: Velkjent i norsk rett og samfunn, herunder lovregulert Samme modell som INTSOK Kontroll fra stiftelsestilsynet Contra: Utelukker direkte innflytelse og medbestemmelsesrett for medlemmer Strukturelt sett finansiering gjennom avkastning av grunnkapital? Kan oppfattes som noe stivbent Deloitte Advokatfirma AS INTPOW Forening Noen utgangspunkter: En forening kjennetegnes i et formål som medlemmene har sluttet seg sammen for å fremme, og har ikke grunnlag i overføring av en formuesverdi Medlemmer kan øve innflytelse, men ingen eiere (selveiende institusjon) Manglende lovregulering Imidlertid full frihet til regulering og styring som ønsket ved vedtektsutforming Medlemsskifte skjer ved inn- og utmelding Ikke regnskapsplikt for ikke-økonomiske foreninger, men lite relevant her Kan ha arbeidstakere Pro: Kan organiseres etter behov, f.eks GF/årsmøte som øverste myndighet Løpende finansiering gjennom medlemsavgift /kontingent Enklere ift medlemmers innflytelse og medbestemmelsesrett Contra: Ikke lovregulert, dvs ingen konkret bakgrunnsrett å falle tilbake på Muligens ikke helt velkjent, men likevel mange store foreninger (NHO, bransjeforeninger, fagforeninger etc) Deloitte Advokatfirma AS

21 INTPOW Skattemessige forhold Betydning av legal form Valg av organisasjonsform har i utgangspunkt liten konsekvens for skatt, men AS en viss presumsjon for skatt Stiftelse/forening presumsjon mot skatt Ikke erverv til formål Sentralt vilkår at organisasjonen ikke har erverv til formål Bør gjenspeiles i vedtekter og øvrig dokumentasjon (strategidokumenter mv) INTPOWs faktiske virksomhet må synliggjøre et ikke ervervsmessig formål Finansierer sin virksomhet gjennom offentlig støtte og medlemsavgift Virksomhet anses direkte å fremme det ikke ervervsmessige formål Har ikke til hensikt å gå med overskudd typisk non-profit organisasjon Plikter Skattefrie institusjoner har vanlige plikter som arbeidsgiver, f.eks. plikt til å betale arbeidsgiveravgift, trekke skatt og innberette lønnsutbetalinger Deloitte Advokatfirma AS INTPOW Merverdiavgift Stiftelse Medlemsavgifter /driftstilskudd avgiftspliktig, dvs 25 % mva fra INTPOW Medlemmene forutsetningsvis fullt ut avgiftspliktige virksomheter således ingen kostnad for medlemmene Iom at INTPOW må beregne mva på medlemsfakturaer, vil INTPOW oppnå fradragsrett for mva på sine avgiftsbelagte kostnader Gunstig avgiftsmessig Forening Avgiftsbehandlingen usikker når det gjelder medlemskontingenten Hovedregel om generell avgiftsplikt på all tjenesteomsetning Imidlertid spørsmål om kontingentunntak etter mval Vil INTPOW anses for ideell forening Ivaretakelse av medlemmenes generelle interesser på området og samfunnets felles interesser trekker i retning av ideell forening Hvis unntak vil ikke INTPOW få (fullt) fradrag for inngående mva. Spørsmål om forholdsmessig fradrag hvis deler av omsetningen er avgiftspliktig Deloitte Advokatfirma AS

22 INTPOW Oppsummering/Konklusjoner Organisasjonsform Både stiftelse og forening aktuelle alternativer Foreningsformen mer fleksibel ift organisering og medlemskap. Forening virker også mer naturlig sett opp mot behov for løpende finansiering Skattemessige forhold INTPOWs virksomhet anses å være skattefri forutsatt en virksomhet basert på et ikke ervervsmessig formål Merverdiavgift Stiftelsesformen gir klare linjer Konklusjon usikker vedrørende forening Deloitte Advokatfirma AS Deloitte Advokatfirma AS

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29 Form of participation INTPOW partnership 2010 COMPANY INFORMATION Company name: Subsidiaries included in the membership: Mailing address (PO Box, etc): Zip code: Phone (main): Company County ("Fylke") City: Fax: Web site: Org no.: Invoice address (if different): Zip code: City: Contact person: Phone dir: Title: Mobile: Fax dir: Please estimate your company s international turnover in 2009/10: Binding signature: (Capital letters) Title: The Partnership fee will be invoiced upon signing of membership. Sign up for membership is based on the closest quarter. A yearly invoice will be sent January each year. Please verify from which quarter you would like your membership to apply from: January From year: 2010 April From year: 2010 July From year: 2010 October From year: 2010 Requirement for becoming a partner is that the organization works internationally out of Norway, and that they have an Norwegian office with production or sales out Norway. Part of the international revenues must be generated out of Norway. Subsidiaries as members For a company to include a subsidiary as partner with full access rights to market info and attendance in events, the main partner must be located in Norway and the subsidiary must be minimum 67% owned. The accounting must also be consolidated in the Norwegian company. Your partnership will be active until formal notice is given in writing, 3 months prior to termination of partnership. Fax to: INTPOW Att: Geir Elsebutangen Fax no (or, send to: mail@intpow.com) 1

30 Partnership fees 2010 Supply Industry and Energy Industry Annual fee (NOK) Turnover (NOK million) 1 Your company (x) 32,000 <50 63, , , , ,000 1,000-2, ,000 2,000 5, ,000 > 5,000 Joint INTSOK-INTPOW discount 25%. Already member of INTSOK Finance institutions Annual fee (NOK) Loan portfolio (NOK 1,000 million) Your company (x) 32,000 Government 63,000 Private Institutions (Eksportfinans) 126,000 < 3,000 National banks 399,000 >3,000 International banks (DnBNOR) Renewable Energy sector Hydropower Windpower (incl. ocean power) Solar power Cluster belonging Project owner Energy producer Consultant Resource mapping Product supplier System supplier/integrator Service company Research & Development Investor/Finance Your company (x) Your company (x) 1) The annual fee is based on the total turnover Binding signature: (Capital letters) Your partnership will be active until formal notice is given in writing, 3 months prior to termination of partnership. Fax to: INTPOW Att: Geir Elsebutangen Fax no (or, send to: mail@intpow.com) 2

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32 Intpow Team Geir Elsebutangen, Managing Director Geir has vast international experience from ABB, working in the South East Asia, Africa, Middle- East and Europe with business development for the past 20 years. Phone no: Jon Dugstad, Regional Director Jon has 20 years of international investment banking and strategic advisory experience from investment banks such as Handelsbanken and Barclays advising projects and companies on corporate strategy and financial transactions. Prior to joining INTPOW, he was an advisor to the renewable energy industry on strategy, business development and financing. Jon has a Diplom-Kaufmann (MBA) diploma from Germany. Phone no: jon@intpow.com Line Amlund Hagen, Regional Director Line has been working in the energy sector for the last 20 year. Both nationally and internationally; in institutions like the Norwegian Ministry of Petroleum and Energy, the Norwegian Research Council, Innovation Norway, the European Commission and the European Free Trade Association. She has a thorough knowledge of the energy industry and the political framework in which it operates. Phone no: line@intpow.com Anja Reiler, Administrative Coordinator Prior to joining INTPOW Anja worked with marketing at Norwegian Church Aid and at Helios, a pioneer in the distribution of organic food. She has vast experience as an administrator in an international environment and speaks fluent Spanish and French. She holds an MA in Conflict Resolution from Sydney University with special focus on the world's perception of Norway as a good international citizen. Phone no: anja@intpow.com