1969R1192 — EN — 01.05.2004 — 002.001 — 1
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►B REGULATION(EEC)No1192/69OFTHECOUNCIL
of26June1969
oncommonrulesforthenormalisationoftheaccountsofrailwayundertakings
(OJ L 156, 28.6.1969, p. 8)
Amended by:
Official Journal
No page date
►M1Council Regulation (EEC) No 3572/90 of 4 December 1990 L 353 12 17.12.1990
Amended by:
►A1Act of Accession of Denmark, Ireland and the United Kingdom of Great
Britain and Northern IrelandL 73 14 27.3.1972
(adapted by Council Decision of 1 January 1973) L 2 1 1.1.1973
►A2Act of Accession of Greece L 291 17 19.11.1979
►A3Act of Accession of Spain and Portugal L 302 23 15.11.1985
►A4Act of Accession of Austria, Sweden and Finland C 241 21 29.8.1994
(adapted by Council Decision 95/1/EC, Euratom, ECSC) L 1 1 1.1.1995
►A5Act concerning the conditions of accession of the Czech Republic, the
Republic of Estonia, the Republic of Cyprus, the Republic of Latvia,the Republic of Lithuania, the Republic of Hungary, the Republic of
Malta, the Republic of Poland, the Republic of Slovenia and the Slovak
Republic and the adjustments to the Treaties on which the EuropeanUnion isfoundedL 236 33 23.9.2003
▼B
REGULATION(EEC)No1192/69OFTHECOUNCIL
of26June1969
on common rules for the normalisation of the accounts of railway
undertakings
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European EconomicCommunity, and in particular Articles75 and 94 thereof;
Having regard to the Council Decision of 13 May 1965 (
1) on the
harmonisation of certain provisions affecting competition in transportby rail, road and inland waterway;
Having regard to the proposal from the Commission;
Having regard to the Opinion of the Assembly (
2);
Having regard to the Opinion of the Economic and Social
Committee (3);
Whereasone of the objectivesof the common trans port policy isto
eliminate disparities which arise by reason of the imposition of finan-cial burdenson, or the grant of benefitsto, railway undertakingsby
public authorities, and which are consequently liable to cause substan-
tial distortion in the conditions of competition;
Whereas it is appropriate for that purpose to take such action as will
ensure the elimination of the effects of such financial burdens or bene-
fitswith a view to achieving equality of treatment for all modesof
transport; whereas for certain classes of financial burden or benefit,such action may consist in their early termination; whereas, in respectof other classes, such action must be carried out as part of a process ofnormalisation of the accounts of railway undertakings, a feature of suchnormalisation being the payment of compensation in respect of the
effects of such financial burdens or benefits;
Whereas a final settlement of the position as regards certain of the
classes of financial burden or benefit to be covered by normalisationwill have to be made in conjunction with the progressive harmonisation
of the rulesgoverning financial relationsbetween railway undertakings
and Statesaslaid down in Article 8 of the Council Decis ion of 13 May1965 on the harmonisation of certain provisions affecting competitionin transport by rail, road and inland waterway; whereas, for thoseclasses of burden or benefit, it is therefore appropriate, pending a finalsettlement, to leave to each State the right to decide in each individual
case whether normalisation should take place; whereas, if normalisation
isdecided on, it s hould be carried out in accordance with the commonruleslaid down in thisRegulation, in particular asregardsthe methodsfor calculating financial compensation;
Whereas, before any steps can be taken in pursuance of the normalisa-
tion of accounts to pay any compensation due as a result of thatnormalisation, it is necessary to determine the financial burdens borneor benefitsenjoyed by railway undertakingsby comparis on with theirposition if they operated under the same conditions as other transportundertakings;
Whereas, in order to make such determination, the cases to which
normalisation should be applied must be defined; whereas all existingcases in the Member States should be covered, with the exception, onthe one hand, of public service obligations, within the meaning of
Council Regulation (EEC) No 1191/69 (
4) of 26 June 1969 on action
by Member Statesconcerning the obligationsinherent in the conceptof a public service in transport by rail, road and inland waterway and,1969R1192 — EN — 01.05.2004 — 002.001 — 2
(1) OJ No 88, 24.5.1965, p. 1500/65.
(2) OJ No C 135, 14.12.1968, p. 34.
(3) OJ No C 118, 11.11.1968, p. 7.
(4) OJ No L 156, 28.6.1969, p. 1.
▼B
on the other hand, of disparities in the infrastructure and taxation
burdens under the rules governing the three modes of transport - dispa-rities which will in due course be eliminated under the measures
proposed with regard to infrastructure charging and in conjunction
with the adjustment of the general and specific taxation systems fortransport;
Whereas, since each case of normalisation has its own distinctive
features, it is appropriate to define the scope of each such case and tolay down the principlesof calculation to be applied for the purpos esof
determining the financial burdensimpos ed on, or benefitsgranted to,
railway undertakings;
Whereas, in order to determine the amount of such burdens or benefits,
it is necessary to compare the system applicable to railway undertak-ingswith that applicable to private trans port undertakingsoperatingother modesof trans port;
Whereasthe financial burdensborne by railway undertakingsare
usually greater than the benefits they enjoy and furthermore suchundertakings can easily supply the accounting data necessary to deter-
mine the amount of such burdens or benefits; whereas it is therefore
appropriate to allow such undertakings the initiative in the matter, itbeing left to the competent authoritiesof the Member Statestoexamine in accordance with the provisions of this Regulation, andbefore fixing the amount of compensation, the figures on which the
undertakings have based their applications; whereas it is desirable to
set a time limit within which such authorities must give a decision;
Whereas, since the payment of compensation is linked to the drawing
up of the budgetsboth of the State or the competent authoritiesand ofrailway undertakings, it is appropriate to lay down specific provisionsproviding for the making of payments on the basis of estimates and thesettlement of the oustanding balances;
Whereas, for the sake of clarity and in order to publicise appropriately
the normalisation of accounts, it is desirable to lay down that amounts
of compensation granted pursuant to the normalisation of accounts
should appear in a table annexed to the annual accounts of railwayundertakings;
Whereas it is desirable to ensure that appropriate means are made
available by the Member Statesto trans port undertakingsin order toenable the latter to make representations concerning their interestswith regard to individual decisions made by Member States in imple-
mentation of thisRegulation;
Whereas the Commission must be able to obtain from Member States
all relevant information concerning the application of thisRegulation;
Whereas, since compensation paid pursuant to this Regulation is to be
granted by Member Statesin accordance with common ruleslaid downby this Regulation, such compensation should be exempted from thepreliminary information procedure laid down in Article 93 (3) of theTreaty establishing the European Economic Community;
Whereas the implementation of the common transport policy necessi-
tatesthe immediate application of the provis ionsof thisRegulation to
the six national railway undertakings; whereas, by reason of the posi-tion of other railway undertakings, with respect in particular to theconditions of competition in transport, and by reason of the need toimplement the aforesaid common transport policy by stages, examina-tion of the conditionsfor extending the application of thisRegulation
to other railway undertakings can be postponed for some years;
Whereas the process of normalisation does not relieve Member States
of their own responsibility for eliminating, as far as possible, existingcauses of distortion; whereas, nevertheless, they must not by suchaction bring about a deterioration, in law or in fact, in the situation ofrailway staff, or impede or retard improvements in their living andworking conditions;1969R1192 — EN — 01.05.2004 — 002.001 — 3
▼B
HAS ADOPTED THIS REGULATION:
SECTION I
Definitionsandscope
Article 1
1. The accounts of railway undertakings shall be normalised in
accordance with the common ruless et out in thisRegulation.
2. Any financial compensation resulting from the normalisation of
accountslaid down in paragraph 1 s hall be effected from 1 January1971 and in accordance with the common proceduress et out in thisRegulation.
Article 2
1. Normalisation of the accounts of railway undertakings shall,
within the meaning of this Regulation, consist in:
(a) determination of the financial burdensborne or benefitsenjoyed by
railway undertakings, by reason of any provision laid down by law,
regulation or administrative action, by comparison with their posi-tion if they operated under the same conditions as other transportundertakings;
(b) payment of compensation in respect of the burdens or benefits
disclosed by the determination under (a).
2. Financial burdens resulting from any provision laid down by law,
regulation or administrative action which embodies the results of nego-tiations between the two sides of industry shall not be treated asfinancial burdensfor the purpos esof thisRegulation.
3. Normalisation of accounts within the meaning of this Regulation
shall not apply to public service obligations imposed by Member States
and covered by Regulation (EEC) No 1191/69.
Article 3
1. ThisRegulation s hall apply to the following railway undertak-
ings:
— Société Nationale desCheminsde Fer Belges(SNCB)/Nationale
Maatschappij der Belgische Spoorwegen (NMBS),
— Danske Statsbaner (DSB),— Deutsche Bundesbahn (DB),— Deutsche Reichsbahn (DR),
—Οργανισµός Σιδηροδρόµων Ελλάδος (ΟΣΕ),
— Red Nacional de losFerrocarrilesEs pañoles(RENFE),— Société Νationale desCheminsde Fer Français(SNCF),
— Iarnród Éireann,— Ente Ferrovie dello Stato (FS),— Société Nationale desCheminsde Fer Luxembourgeois(CFL),
— Naamloze Vernootschap Nederlandse Spoorwegen (NS),
— Österreichische Bundesbahnen (ÖBB),
— Caminhos-de-Ferro Portugueses, EP (CP),— Valtionrautatiet/Statsjärnvägarna (VR),
— Statensjärnvägar (SJ),
— British Rail (BR),
— Northern Ireland Railways(NIR),1969R1192 — EN — 01.05.2004 — 002.001 — 4
▼A1
▼M1
▼A4
▼M1
▼A4
▼M1
▼A5
—České dráhy ( ČD) a.s.; Správa železni ční dopravní cesty s.o.,
— AS Eesti Raudtee,
Edelaraudtee AS,
— Valsts akciju sabiedr ība ‘LatvijasDzelzce ļš’ (LDZ),
— Lietuvosgeležinkeliai (LG),— Magyar Államvasutak Rt. (MÁV),—G y őr-Sopron-Ebenfurti Vasút Rt. (GySEV),
— PKP Polskie Linie Kolejowe S.A.,
PKP Cargo S.A.,
PKP InterCity sp. z o.o.,
PKP Przewozy Regionalne sp. z o.o.,
— Slovenske železnice (SŽ),— Železnice Slovenskej republiky (ŽSR).
2. The Commission shall, by 1 January 1973 at the latest, submit to
the Council the measures it considers to be necessary for the purpose of
extending the application of thisRegulation to other undertakingseffecting carriage by rail.
Article 4
1. Normalisation of accounts within the meaning of this Regulation
shall be applied to the following classes of financial burden or benefit:
(a) paymentswhich railway undertakingsare obliged to make but
which, for the rest of the economy, including other modes of trans-port, are borne by the State (Class 1);
(b) expenditure of a social nature incurred by railway undertakings in
respect of family allowances different from that which they wouldbear if they had to contribute on the same terms as other transportundertakings(Clas sII);
(c) payments in respect of retirement and other pensions borne by
railway undertakingson termsdifferent from thos e applicable toother transport undertakings (Class III);
(d) the bearing by railway undertakings of the costs of crossing facil-
ities(Clas sIV).
2. The following classes of financial burden or benefit in existence
at the time of entry into force of thisRegulation s hall be terminated by
1 January 1971 at the latest:
(a) the obligation to recruit staff surplus to the requirements of the
undertaking (Class V);
(b) backdated increases in wages and salaries imposed by the Govern-
ment of a Member State, except where such increases are made forthe sole purpose of bringing the wages and salaries paid by railwayundertakings into line with the wages and salaries paid elsewhere
in the transport sector (Class VI);
(c) delay imposed by the competent authorities with regard to renewals
and maintenance (Class VII).
3. The following class of financial burden or benefit in existence at
the time of the entry into force of this Regulation shall be abolished by1 January 1973 at the latest:
financial burdens in respect of reconstruction or replacement arising
out of war damage which are borne by railway undertakingsbut which
should have been assumed by the State (Class VIII);
the capital and interest burden of loans granted under this head shall be
the subject of normalisation of accounts within the meaning of thisRegulation until liability ceases.1969R1192 — EN — 01.05.2004 — 002.001 — 5
▼B
▼B
4. The following classes of financial burden or benefit in existence
at the time of the entry into force of thisRegulation may be the s ubjectof normalisation of accounts within the meaning of this Regulation:
(a) the obligation to retain staff surplus to the requirements of the
undertaking (Class IX);
(b) measures benefiting staff, in recognition of certain services
rendered to their country, imposed on railway undertakings by theState on terms different from those applicable to other transport
undertakings(Clas sX);
(c) allowances payable to staff imposed on railway undertakings and
not on other transport undertakings (Class XI);
(d) expenditure of a social character incurred by railway undertakings,
in respect in particular of medical treatment, different from thatwhich they would bear if they had to contribute on the same basisas other transport undertakings (Class XII);
(e) financial burdensdevolving upon railway undertakingsin cons e-
quence of their being required by the State to keep in operation
works or other establishments in circumstances inconsistent withoperation on a commercial basis (Class XIII);
(f) conditions imposed in respect of the placing of public contracts for
works and supplies (Class XIV).
The following class of financial burden or benefit may also be the
subject of normalisation of accounts within the meaning of this Regula-tion:
capital and interest burdens borne as a result of lack of normalisation in
the past (Class XV).
A final settlement of the position as regards Classes IX to XV shall be
adopted by the Council by not later than the time when measures areadopted for the implementation of Article 8 of the Council Decision of
13 May 1965 on the harmonisation of certain provisions affecting
competition in transport by rail, road and inland waterway. In themeantime, Member States shall endeavour to remove the causes ofthose financial burdens or benefits.
SECTION II
Commonrulesfornormalisationandcompensation
Article 5
1. Any financial burden upon, or benefit for, railway undertakings
which shall or may be the subject of normalisation of accounts shallbe determined in accordance with the provisions of the Annexes to
thisRegulation. The Annexess hall form an integral part of thisRegu-
lation.
2. Where, for any class to be normalised, the conditions applicable
to railway undertakingshave to be compared with thos e applicableelsewhere in the transport sector, the comparison shall be only withprivate undertakings.
Article 6
1. The gross amount of compensation shall be determined for each
class of normalisation by applying the principles of calculation speci-fied in the Annex for the relevant class.
The net amount shall be obtained by taking into account only once any
item which appearsmore than once in the calculation of the gros s
amounts for the various classes.
2. Where the calculation made in accordance with the provisions
laid down in the Annexes for each class of normalisation discloses afinancial burden for the railway undertaking, the latter shall be entitledto an equivalent sum by way of compensation from the public authori-ties.1969R1192 — EN — 01.05.2004 — 002.001 — 6
▼B
Where such a calculation discloses a benefit for the railway under-
taking, the equivalent sum by way of compensation shall be due fromthe railway undertaking to the public authorities.
Article 7
1. Every year railway undertakings shall submit to the competent
authoritiesapplicationsfor normalis ation in accordance with the provi-
sions of this Regulation.
2. Such applications shall consist of:
(a) data relating to the following financial year, calculated on the basis
of the provisions laid down by law, regulation or administrativeaction in force at the time the application ismade; and
(b) the data needed for adjustment of the amounts paid provisionally in
respect of the financial year for which final results are known.
3. Such application, which shall be made in good time to allow the
public authorities to make the necessary provision in the budget, shall
contain all relevant supporting information concerning in particular:
(a) the financial burdens or benefits for each class of normalisation;
(b) the method of calculation applied for each class under considera-
tion;
(c) the gross and net amounts referred to in Article 6 (1) for each class
under consideration. The estimates referred to in paragraph 2 (a)shall be calculated on the basis of the figures for the last periodfor which final results are known, account being taken of anychanges which may have occurred within each class of normalisa-tion up to the time when the application wasmade.
Article 8
1. The competent authoritiesof the Member Statess hall examine the
data upon which the application by the railway undertaking concerned
isbas ed.
2. After giving the undertaking concerned an opportunity to submit
itscomments , the competent authoritiesof the Member Statesmay:
— adjust the amounts of the compensation and alter other items in the
application, if the provisions of this Regulation have not beencomplied with;
— include in the application other financial burdensor benefits
resulting from any of the classes listed in Article 4.
3. The competent authoritiess hall determine, in accordance with the
provisions laid down in this Regulation, the estimated amount of the
compensation for the following financial year, and the final amount ofthe compensation for the last preceding financial year for which finalresults are known. Their decision shall include details of the calculationof such amounts.
4. The competent authoritiess hall notify the railway undertaking of
their decision six months at the latest after receipt of the application.
If the competent authoritiesfail to give a decis ion within that period,
the undertaking's application shall be deemed to be provisionally
accepted.
Article 9
Member States shall pay the estimated amount of compensation deter-
mined pursuant to Article 8 in the course of the financial year for
which the estimate was made.
In the course of that financial year, Member States shall pay or collect
the balance of the compensation due by reason of the differencebetween the final amount of the compensation for the last precedingfinancial year for which final results are available and the estimatedamountsalready paid.1969R1192 — EN — 01.05.2004 — 002.001 — 7
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Article 10
1. The amount of the compensation paid in respect of each class of
normalisation shall be shown in a table annexed to the annual accounts
of the railway undertaking. That table shall show separately amounts of
compensation received on an estimated basis, and amounts received orpaid in settlement of the outstanding balance as provided in Article 9.
The table shall also show, in respect of each public service obligation,
the amountsof compens ation granted under Regulation (EEC) No1191/69.
2. The total amount of compensation received pursuant to the
normalisation of accounts and of compensation received in respect of
public service obligations shall, depending on the rules in force in the
individual States, be entered either in the trading account or in theprofit and loss account of the railway undertaking concerned.
Article 11
Decisions of the competent authorities of the Member States taken in
pursuance of the provisions of this Regulation shall state the reasonson which they are based and shall receive official publication.
Article 12
Member States shall ensure that railway undertakings, in their capacity
as railway undertakings, are given the opportunity to make representa-tions concerning their interests, by appropriate means, with regard to
decisions taken pursuant to this Regulation.
SECTION III
Finalprovisions
Article 13
1. The Commission may request Member States to supply all rele-
vant information concerning the application of thisRegulation.Whenever it considers it necessary, the Commission shall consult withthe Member Statesconcerned.
2. Compensation paid pursuant to this Regulation shall be exempted
from the preliminary information procedure laid down in Article 93 (3)
of the Treaty establishing the European Economic Community.
Member States shall promptly forward to the Commission details of
amounts actually paid as compensation in respect of each class offinancial burden or benefit covered by thisRegulation.
Article 14
1. Member States shall, after consulting the Commission and in
good time, adopt such laws, regulations or administrative provisionsas may be necessary for the implementation of this Regulation.
2. Where a Member State so requests, or where the Commission
considers it appropriate, the Commission shall consult with the
Member States concerned upon the proposed terms of the measures
referred to in paragraph 1.
ThisRegulation s hall be binding in itsentirety and directly applicable
in all Member States.1969R1192 — EN — 01.05.2004 — 002.001 — 8
▼B
ANNEX I
Class I:Payments which railway undertakings are obliged to make but
which,fortherestoftheeconomy,includingothermodesoftrans-
port,arebornebytheState
A.Scope
This class covers cases where, pursuant to some provision laid down by law,
regulation or administrative action, a railway undertaking must itself bear
certain payments which for the rest of the economy, including other trans-
port undertakings, are borne in whole or in part by the State. Such
payments include compensation in respect of loss or injury resulting from
accidents at work, and special allowances for the children of employees.
B.Principle ofcalculation
Compensation shall be equal to the amount which the State would have
borne had an undertaking in any other sector of the economy, including
other modesof trans port, been concerned.1969R1192 — EN — 01.05.2004 — 002.001 — 9
▼B
ANNEX II
Class II:Expenditure of a social nature incurred by railway undertakings
in respect of family allowances different from that which they
would bear if they had to contribute on the same terms as other
transportundertakings
A.Scope
This class covers cases where, pursuant to some provision laid down by law,
regulation or administrative action, a railway undertaking is required to
make payments, either directly or through a specialised body, in respect of
family allowances.
B.Principle ofcalculation
The financial burden to be normalised shall be equal to the difference
between:
(a) the amount of the allowancesprovided for under the general law paid by
the railway undertaking and
(b) that same amount adjusted, by:
— the ratio between the proportion of headsof familiesto total active
staff in the railway undertaking and such proportion in the totality of
the undertakingscontributing to the body taken asa bas isof compar-
ison;
— the ratio between the average number of persons dependent on each
head of family for the railway undertaking and such average numberfor the totality of the undertakingscontributing to the body taken as
a basis of comparison.1969R1192 — EN — 01.05.2004 — 002.001 — 10
▼B
ANNEX III
Class III:Paymentsinrespect ofretirement andpensionsbornebyrailway
undertakings on terms different from those applicable to other
transportundertakings
A.Scope
This class covers cases where, pursuant to some provision laid down by law,
regulation or administrative action, a railway undertaking is required to
make payments in respect of retirement and other pensions for its staff and
other persons entitled on terms different from those applicable to other trans-
port undertakings.
The difference in terms causing the difference in payments arises by reason
of:
1. the fact that the railways must pay pensions as they fall due directly and
in full while other transport undertakings pay to an appropriate body a
contribution proportionate to the number of their active staff and to the
level of salaries and wages of that staff;
or
2. the fact that railway staff receive the benefit of certain special provisions
to which other modes of transport are not subject and which result in
additional financial burdenson or in benefitsfor railways .
B.Principles ofcalculation
1. With regard to payments covered by A (1), compensation shall be equal
to the difference between the financial burden which the undertaking
bears and that which it would bear if, with the same number of persons
actively employed and receiving the same remuneration, they were
subject either to the scheme under the general law (general social security
scheme or compulsory supplementary schemes) or to the scheme applic-
able to other modes of transport. In cases where such schemes offer no
basis for comparison, the retirement and pensions scheme of a representa-
tive transport undertaking shall be taken as a basis.
The financial burden borne by the railway undertaking shall be ascer-
tained directly from itsaccounts .
The financial burden which the undertaking would bear if, with the same
number of persons actively employed and receiving the same remunera-
tion, it were subject to the scheme taken as a basis of comparison, shall
be determined by applying the provisions laid down by law, regulation or
administrative action governing such scheme.
2. With regard to payments covered by A (2) compensation shall be equal to
either:
(a) the difference between:
— the financial burden borne by the undertaking asas certained
directly from itsaccountsand
— the direct or indirect benefitswhich the undertaking enjoysby
comparison with other modes of transport by reason of the special
provisions referred to in A (2);
or
(b) the difference between:
— the financial burdenswhich the undertaking bearsor would bear
in order to cover the totality of the paymentsin res pect of the
retirement and pensions scheme to which it is subject; and
— the financial burden which would result if the scheme taken as a
basis of comparison were applied.
3. If any rules of national law, having the same purpose but drawn in
different terms, produce the same results as those obtained by applyingparagraphs1 and 2, compens ation may be calculated in accordance with
those rules.
4. Each Member State shall inform the Commission by 31 December 1970
of the estimated amount of the compensation it intends to pay to its
railway undertaking pursuant to the foregoing principles.1969R1192 — EN — 01.05.2004 — 002.001 — 11
▼B
The Commission shall submit a report on this subject by 31 December
1971. On the basis of that report and by not later than the time when
measures are adopted for the implementation of Article 8 of the Council
Decision of 13 May 1965 on the harmonisation of certain provisions
affecting competition in transport by rail, road and inland waterway, the
Council shall decide what action should be taken in this respect.1969R1192 — EN — 01.05.2004 — 002.001 — 12
▼B
ANNEX IV
ClassIV:Thebearingbyrailwayundertakingsofthecostsofcrossingfacil-
ities
A.Scope
This class covers cases where, pursuant to some provision laid down by law,
regulation or administrative action, a railway undertaking bears an abnor-
mally large share of the construction and operating costs of facilities used
both by railwaysand by other modesof trans port.
An abnormally large share shall be deemed to be borne in the following
cases:
(a)where a new road is built
other than at the request of the railway undertaking, and that undertaking
bears the cost of crossing facilities for the new road;
(b)whereanoverpassorunderpassismodernisedorwherealevelcrossing
is replaced by an overpass or underpass
other than at the request of the railway undertaking, and that undertaking
bears the cost of modernisation, less any additional cost for modifica-
tionsmade at the reques t of the railway undertaking and the value of
any benefit which it derivesfrom modernis ation;
(c)where a level crossing is modernised
and the railway undertaking bearsmore than half the cos t;
(d)where, in respect of the reconstruction, maintenance or operation of:
— an overpass or underpass,
the railway undertaking bearsa proportion of the cos tsinvolved
greater than the proportion of the costs of constructing or moder-
nising crossing facilities which it ought to bear on the basis of (a)
or (b);
— a level crossing,
the railway undertaking bearsmore than half the cos t involved.
B.Principles ofcalculation
Compensation shall be determined as follows:
For cases coming under (a): the amount of the compensation shall be equal to the proportion
of the cost borne by the railway undertaking not having
requested the new road in question, less any additional costs
incurred by reason of modifications made at the request of the
railway undertaking;
For cases coming under (b): the amount of the compensation shall be equal to the proportion
of the cost borne by the railway undertaking not having
requested the modernisation of the structure in question, less
any additional costs for modifications made at the request of the
railway undertaking and the value of any benefit which the
railway undertaking derivesfrom the workscarried out; s uch
benefit shall be assessed having regard, where a level crossing
is replaced by an overpass or underpass, to any compensation
which the railway undertaking hasalready received in res pect
of the level crossing;
For cases coming under (c): the amount of the compensation shall be equal to that part of the
cost borne by the railway undertaking which is in excess of the
half which it isrequired to bear;
For cases coming under (d): in the cases of overpasses or underpasses, the amount of the
compensation shall be equal to that part of the cost borne by
the railway undertaking which isin exces sof the proportion of
the cost of constructing or modernising crossing facilities which
it ought to bear according to the principlesof calculation laid
down for cases coming under (a) and (b);
— in the case of level crossings, the amount of the compensa-
tion shall be equal to that part of the cost borne by the
railway undertaking which isin exces sof the half which it
isrequired to bear.1969R1192 — EN — 01.05.2004 — 002.001 — 13
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ANNEX V
Class V:Obligation to recruit staff surplus to the requirements of the
undertaking
Scope
This class covers cases where, pursuant to some provision laid down by law,
regulation or administrative action, a railway undertaking is required to recruit
more staff than it actually requires.1969R1192 — EN — 01.05.2004 — 002.001 — 14
▼B
ANNEX VI
ClassVI:BackdatedincreasesinwagesandsalariesimposedbytheGovern-
ment of a Member State, except where such increases are made
for the sole purpose of bringing the wages and salaries paid by
railway undertakings into line with the wages and salaries paid
elsewhere inthetransportsector
Scope
This class covers cases where, pursuant to some Government measure, a railway
undertaking is required to make backdated increases in the wages and salaries of
its staff without being allowed to adjust rates so as to take those backdated
increases into account, whilst similar financial burdens are not imposed on other
transport undertakings.1969R1192 — EN — 01.05.2004 — 002.001 — 15
▼B
ANNEX VII
Class VII:Delay imposed by the competent authorities with regard to
renewalsandmaintenance
Scope
This class covers cases where, pursuant to a decision by the public authorities, a
railway undertaking isobliged to reduce itsexpenditure on renewalsand main-
tenance to a level below that required to ensure the continuity of the
undertaking'sactivities .
The effect of such intervention is that expenditure for the financial years in
which the postponed work then has to be done is raised to an abnormally high
level. This state of affairs results in a financial burden being imposed on the
railway undertaking in cases where the latter is unable to increase the amounts
allocated for those years to expenditure on maintenance and renewals.1969R1192 — EN — 01.05.2004 — 002.001 — 16
▼B
ANNEX VIII
Class VIII:Financial burdens in respect of reconstruction or replacement
arising out of war damage which are borne by railway under-
takingsbutwhichshouldhavebeenassumedbytheState
A.Scope
This class covers cases where, pursuant to some provision laid down by law,
regulation or administrative action, a railway undertaking is required to bear
financial burdens in respect of reconstruction or replacement arising out of
war damage on a different basis from that applicable to other transport
undertakings.
B.Principle ofcalculation
The amount shall be determined by comparing as between railway and other
transport undertakings the basis on which the burdens have been borne,
account being taken of any indirect expenses incurred by reason of the
special nature of railway activities.
The financial burdens to be taken into consideration shall be as follows:
(a) direct expenditure on reconstruction or replacement;
(b) the capital and interest burden of loans incurred in connection with
reconstruction or replacement.
The amount of the compensation shall be ascertained directly from the
accountsof the railway undertaking.
Where a loan has been contracted for the purpose of also meeting other
expenditure, the financial burden which it entailss hall be determined on
the basis of that part of the loan intended for reconstruction or replacement.1969R1192 — EN — 01.05.2004 — 002.001 — 17
▼B
ANNEX IX
Class IX:Obligation to retain staff surplus to the requirements of the
undertaking
A.Scope
This class covers cases where, pursuant to some provision laid down by the
public authorities, a railway undertaking is required:
(a) to keep employed surplus staff whom, under provisions concerning its
staff, it would be entitled to dismiss;
(b) under certain provisions of its staff regulations not agreed to by the
railway undertaking, to retain staff released by rationalisation measures
who cannot reasonably be given other work in the undertaking.
B.Principles ofcalculation
The financial burden resulting from the retention of surplus staff will be
proportionate to the number of persons affected by the measure under
consideration.
For cases coming under (a): the number of persons to be dismissed shall be proposed by the
undertaking. The number of persons to be retained shall be fixed
by decision of the competent authorities. Compensation shall be
made in respect of expenditure relating to such surplus staff for
such period as that staff remains surplus to requirements.
For cases coming under (b): the number of surplus staff to be taken into consideration in the
calculation shall be specified by the railway undertaking. This
number shall be equal to the number of persons released by
rationalisation measures, account being taken of the possibility
of re-employing such staff in the course of the year in which
the rationalisation measures are to take effect in posts made
vacant by reason of retirement, or in newly created posts.
The amount of the resultant financial burden will be equal to the total of the
wages or salary, allowances and social security payments for each person
retained in employment or for each homogeneous group of such persons. In
the latter case, the amount may be calculated on the basis of averages for
each such group.1969R1192 — EN — 01.05.2004 — 002.001 — 18
▼B
ANNEX X
Class X:Measures benefiting staff, in recognition of certain services
rendered to their country, imposed on railway undertakings by
theStateontermsdifferentfromthoseapplicabletoothertrans-
portundertakings
A.Scope
This class covers cases where, by reason of some provision laid down by
law, regulation or administrative action, a railway undertaking is required
to take special measures, such as granting allowances, advancements in
seniority, additional promotions, or special holidays, for the benefit of staff
having served in the armed forces or rendered special services to their
country.
B.Principles ofcalculation
Compensation shall be equal to the amount of the special benefits which the
undertaking is required to grant to the staff in question.
With regard to additional promotions, only promotions granted which are
surplus to establishment shall be taken into account.
Compensation may be calculated in two different ways, depending on the
number of persons concerned:
(a) the calculation may be made individually for each case, or
(b) by homogeneous groups of persons, the average increase in costs per
person and the number of persons benefiting each year being determined
for each group.1969R1192 — EN — 01.05.2004 — 002.001 — 19
▼B
ANNEX XI
Class XI:Allowancespayabletostaffimposedonrailwayundertakingsand
notonothertransportundertakings
A.Scope
This class covers cases where, pursuant to some provision laid down by law,
regulation or administrative action, a railway undertaking is required to grant
to itss taff or part thereof, whether actively employed or available for active
employment, allowancesthe payment of which isnot impos ed on other
transport undertakings. Such allowances include in particular additional
family allowances and supplementary holiday bonuses.
B.Principle ofcalculation
Compensation shall be equal to the amount of the financial burden which the
undertaking hasto bear.1969R1192 — EN — 01.05.2004 — 002.001 — 20
▼B
ANNEX XII
Class XII:Expenditure of a social character incurred by railway undertak-
ings,inrespectinparticularofmedicaltreatment,differentfrom
thatwhichtheywouldbeariftheyhadtocontributeonthesame
basisasothertransportundertakings
A.Scope
This category covers cases where, pursuant to some provision laid down by
the public authorities, a railway undertaking is required to meet, either
directly or acting through a specialised body, certain expenses, such as those
in respect of medical treatment.
B.Principles ofcalculation
Compensation shall be equal to the difference between the financial burden
actually borne by the undertaking and the burden it would bear if it were
affiliated to the body taken as a basis of comparison, allowance being
made for benefitsgranted voluntarily by the undertaking.
With regard to medical treatment comparison shall be calculated as follows:
the financial burden borne by the railway undertaking shall be ascertained
directly from its accounts. The burden it would bear if — with the same
number of persons actively employed and receiving the same remuneration
— it were subject to the scheme taken as a basis of comparison shall be
determined in accordance with the provisions laid down by law, regulation
or administrative action governing such scheme. Expenditure relating to
benefitsgranted voluntarily by the railway undertaking to itss taff which
are additional to those available under the scheme taken as a basis of
comparison shall be deducted from the difference between the two amounts
thusobtained.1969R1192 — EN — 01.05.2004 — 002.001 — 21
▼B
ANNEX XIII
Class XIII: Financial burdens devolving upon railway undertakings in
consequence of their being required by the State to keep in
operation works or other establishments in circumstances
inconsistentwithoperationonacommercial basis
A.Scope
This class covers cases where, pursuant to a decision of the public authori-
ties, a railway undertaking is required, for reasons of social or regional
policy, to keep in operation works or other establishments the existence of
which isno longer jus tified by the requirementsof the undertaking.
B.Principle ofcalculation
Compensation shall be equal to the cost of keeping the works in question in
operation as required. The figures for determining that cost shall be those
given in the accountsof the railway undertaking.1969R1192 — EN — 01.05.2004 — 002.001 — 22
▼B
ANNEX XIV
Class XIV:Conditionsimposedinrespect of theplacingof publiccontracts
forworksandsupplies
A.Scope
This class covers cases where, pursuant to a provision laid down by the
public authorities, a railway undertaking is required to place a proportion of
its contracts for works and supplies with domestic undertakings based in
certain regions of the Member State, or with specified categories of domestic
contractors.
B.Principles ofcalculation
A comparison shall be made between the price charged by the party to
whom the contract ispreferentially awarded and the price quoted in the
economically most favourable tender for that contract, or failing such a
tender, for a similar contract.
The amount of the compensation shall be the difference between those two
prices.1969R1192 — EN — 01.05.2004 — 002.001 — 23
▼B
ANNEX XV
Class XV:Capitalandinterestburdensborneasaresultoflackofnormal-
isationinthepast
A.Scope
This category covers cases where, as the result of action by the public autho-
rities, the budget of a railway undertaking includes provision for the capital
and interest burden of loans contracted with, or advances received from, the
competent authorities under decisions made in the past by such authorities
on groundsincompatible with the principlesof normalis ation laid down in
thisRegulation.
B.Principles ofcalculation
The said capital and interest burden may be incorporated by the competent
authoritiesin their own budget or may be included in normalis ation under
this Regulation. In the latter case normalisation shall apply to the total
existing capital and interest burden shown in the budget of the railway
undertaking in respect of loans contracted with, or repayable advances
received from, the competent authorities.
The amount of the burden shall be ascertained from the accounts of the
railway undertaking.1969R1192 — EN — 01.05.2004 — 002.001 — 24