Abstract: A method for producing electrical energy is disclosed which uses a heat source, such as solar heat, geothermal heat, industrial waste heat or heat from power production processes, providing heat of 150 ° C. or below, further comprising an absorber system in which a working gas, primarily carbon dioxide CO2, is absorbed into an absorbent, typically an amine, further comprising a reactor which receives heat from said heat source and in which the absorbent-CO2 mixture is split into CO2 and absorbent, further comprising an expansion machine, an electricity generator and auxiliary equipment such as pumps, pipes and heat exchangers. The system according to the method allows the cost-efficient production of electrical energy and cooling using low value heat source.