1970R2598 — EN — 20.05.2004 — 002.001 — 1
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►B REGULATION(EEC)No2598/70OFTHECOMMISSION
of18December 1970
specifyingtheitems tobeincludedunderthevariousheadingsintheformsofaccountsshownin
AnnexItoCouncilRegulation(EEC)No1108/70of4June1970
(OJ L 278, 23.12.1970, p. 1)
Amended by:
Official Journal
No page date
►M1CommissionRegulation(EEC) No 2116/78 of 7 September 1978 L 246 7 8.9.1978
►M2CommissionRegulation(EC) No 906/2004 of 29 April 2004 L 163 49 30.4.2004
▼B
REGULATION(EEC)No2598/70OFTHECOMMISSION
of18December 1970
specifying the items to be included under the various headings in
the forms of accounts shown in Annex I to Council Regulation
(EEC)No1108/70of4June1970
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic
Community;
Having regard to Council Regulation (EEC) No 1108/70 (1) of 4 June
1970 introducing an accounting system for expenditure on infrastruc-ture in respect of transport by rail, road and inland waterway, and inparticular Article 9 (1) thereof;
Having regard to the opinions expressed by members of the Committee
of Government experts;
Whereas the Commission is responsible for co-ordinating all work
arising out of that Regulation; whereas the Commission is in particular
responsible for determining what items are to be included under the
various headings in the forms of accounts shown in Annex I to thatRegulation; whereas the introduction of a standard and permanentaccounting system for expenditure on infrastructure must become effec-tive on 1 January 1971; whereas the appropriate provisions must be
adopted in good time to ensure that from the beginning the forms of
accounts are uniformly applied as between the various Member Statesand different modes of transport;
Whereas the steps to be taken must include both that of defining the
scope of the term ‘infrastructure’, by specifying for each mode oftransport the installations, buildings and equipment covered by thatterm, and that of specifying the kind of expenditure to be entered under
the various headings in the forms of accounts;
HAS ADOPTED THIS REGULATION:
Sole Article
The items to be included under the various headings in the forms of
accounts shown in Annex I to Council Regulation (EEC) No 1108/70
of 4 June 1970 shall be determined in accordance with Annexes I andII to this Regulation, of which they shall form an integral part.
This Regulation shall be binding in its entirety and directly applicable
inall Member States.1970R2598 — EN — 20.05.2004 — 002.001 — 2
(1) OJ No L 130, 15.7.1970, p. 4.
▼B
ANNEX I
Definitionandscopeoftheterm‘TransportInfrastructure’
For the purposes of Article 1 of Council Regulation (EEC) No 1108/70 of 4
June 1970, ‘transport infrastructure’ means all routes and fixed installations
of the three modes of transport being routes and installations necessary for
the circulationan d safety of traffic.
A. RAIL
Railway infrastructure consists of the following items, provided they form
part of the permanent way, including sidings, but excluding lines situated
withinrailway repair workshops, depots or locomotive sheds, an d private
branch lines or sidings:
— Ground area;
— Track and track bed, in particular embankments, cuttings, drainage chan-
nels and trenches, masonry trenches, culverts, lining walls, planting for
protecting side slopes etc.; passenger and goods platforms; four-foot
way and walkways; enclosure walls, hedges, fencing; fire-protection
strips; apparatus for heating points; crossings, etc.; snow protection
screens;
— Engineering structures: bridges, culverts and other overpasses, tunnels,
covered cuttings and other underpasses; retaining walls, and structures
for protection against avalanches, falling stones, etc.;
— Level crossings, including appliances to ensure the safety of road traffic;
— Superstructure, inparticular: rails, grooved rails an d check rails; sleepers
and longitudinal ties, small fittings for the permanent way, ballast
including stone chippings and sand; points, crossings, etc.; turntables
and traversers (except those reserved exclusively for locomotives);
— Access way for passengers and goods, including access by road;
— Safety, signalling and telecommunications installations on the open track,
in stations and in marshalling yards, including plant for generating, trans-
forming and distributing electric current for signalling and
telecommunications; buildings for such installations or plant; track
brakes;
— Lighting installations for traffic and safety purposes;— Plant for transforming and carrying electric power for train haulage: sub-
stations, supply cables between sub-stations and contact wires, catenaries
and supports; third rail with supports;
— Buildings used by the infrastructure department, including a proportion
in respect of installations for the collection of transport charges.
B. ROAD
Road infrastructure consists of the following items:
— Land;
— Road works prior to paving: cuttings, embankments, drainage works,
etc.; support and back filling;
— Pavement and ancillary works: pavement courses, including water-
proofing, verges, central reserve, gullies and other drainage facilities,
hard shoulders and other emergency stopping areas, laybys and parking
places on the open road (including roads for access and parking and
traffic signs), car-parks in built-up areas on publicly owned land,
planting and landscaping, safety installations etc.;
— Engineering structures: bridges, culverts, overpasses, tunnels, structures
for protection against avalanches and falling stones, snow screens, etc.;
— Level crossings;
— Traffic signs and signalling and telecommunications installations;— Lighting installations;
— Toll collection installations, parking meters;
— Buildings used by the infrastructure department.
C. INLAND WATERWAY
Inland waterway infrastructure consists of the following items:
— Land;
— Channel (earthworks, canal basins and linings, sills, groynes, berms,
towpaths and service roads), bank protection, canal-carrying aqueducts,
siphons and conduits, canal tunnels, service basins used exclusively for
sheltering vessels;1970R2598 — EN — 20.05.2004 — 002.001 — 3
▼B
— Works for waterway shut-off and safety, spillways for the discharge by
gravity of impounded water, basins and reservoirs for storing water for
feeding and regulating water level, water control structures, flow gauges,
level recorders and warning devices;
— Barrages or weirs (works constructed across the bed of a river to main-
tain sufficient depth of water for navigation and to reduce the speed of
flow by creating pounds or reaches), associated structures (fish ladders,
relief channels);
— Navigation locks, lifts and inclined planes, including waiting basins and
basins for water economy;
— Mooring equipment and guide jetties (mooring buoys, dolphins, mooring
bitts, bollards, rails and fenders);
— Movable bridges;— Installations for channel buoying, signalling, safety, telecommunications
and lighting;
— Installations for controlling traffic;
— Toll collection installations;
— Buildings used by the infrastructure department.1970R2598 — EN — 20.05.2004 — 002.001 — 4
▼B
ANNEX II
Definition of the expenditure to be entered under the various headings in
the forms of accounts show in Annex I to Council Regulation (EEC)
No1108/70of4June1970
A. GENERAL OBSERVATIONS
1. Under the provisions of Article 2 (2) of the above-mentioned Regulation the
expenditure to be entered in the accounts is to be that incurred directly in
meeting the cost of work, services and supplies in connection with the
construction, upkeep, running and administration of infrastructure. These
provisions therefore exclude entry in those accounts of yearly appropriations
for renewal, insurance or reserve funds set up to meet future expenditure.
2. For any given infrastructure, the expenditure to be taken into account under
the various headings in the forms of accounts is the total expenditure
incurred in respect of that infrastructure, irrespective of how the expenditure
is financed.
Nevertheless, where in respect of the same installation expenditure is borne
either directly or indirectly by two or more infrastructure administrations,
only such net expenditure as is properly chargeable to each administration
should be included in its accounts. Also, wherecompensation is granted by
the public authorities to certain infrastructure administrations, the amount of
such compensation is to be deducted from the expenditure incurred by those
administrations. ►M1Inthe case of the railways, the amoun ts deducted are
to be shown separately. Such amounts may relate in particular to compensa-
tionreceived inrespect of:
— infrastructure expenditure (Regulation (EEC) No 1107/70 (1), Article 3 (1)
(b)),
— payments in respect of retirement and other pensions (Regulation (EEC)
No 1192/69 (2), Article 4 (1) (c), Class III). ◄
3. The value of dismantled installations or equipment, whether sold or used
again, is to be set off against the expenditure entered under the appropriate
headings in the forms of accounts, subject, in the case of railways, to any
special provisions in this connection in agreements made between railway
undertakings and public authorities.
4. Expenditure relating to the purchase, upkeep and operation of specialised
equipment and tools used by the infrastructure department and expenditure
relating to transport used for service purposes by that department should be
entered under the appropriate headings in the forms of accounts or, failing
that, under the heading ‘General expenses’.
5. Workshop and warehousing charges should normally be included in the
invoice prices of the articles and materials supplied to the infrastructure
department. Where such direct charging is not possible, these charges should
be entered under the heading ‘General expenses’.
B. DESCRIPTION OF ITEMS TO BE ENTERED UNDER THE VARIOUS
HEADINGS
1.Headingscommontoallthreemodesoftransport
—Investment expenditure (headings A 1, B 1, C 1)
Investment expenditure comprises the total expenditure (in respect of
staff, and goods and services provided by third parties) in connection
with the construction, extension, reconstruction and renewal of infrastruc-
ture installations, including incidental expenses and research costs
connected with such work. This definition does not, however, preclude
entry pursuant to provisions of national law of certain minor investment
expenditure under the heading ‘Current expenditure’.
—Current expenditure (headings A 2, B 2, C 2)
Current expenditure comprises the total expenditure (in respect of staff,
and goods and services provided by third parties) in connection with the
upkeep and operation of infrastructure.
—General expenses (headings A 3, B 4, C 4)
General expenses comprise the total expenditure of the departments
concerned with administration, supervision and inspection specifically1970R2598 — EN — 20.05.2004 — 002.001 — 5
(1) OJ No L 130, 15. 6. 1970, p. 1.
(2) OJ No L 156, 28. 6. 1969, p. 8.
▼B
responsible for the creation and management of infrastructure, and also
that portion of the expenditure of the general administrative departments
directly concerned which is chargeable to infrastructure. General
expenses also cover all other expenditure which has not been taken into
account directly under any other heading in the forms of accounts.
The expenses covered include in particular the following:
— staff remuneration costs and operating costs of central, regional and
local administrative and technical departments, costs in connection
with supervision and taking over of works;
— payments in respect of retirement pensions for permanent staff, and
other employers' payments (family allowances, employers' health
insurance contributions, accident insurance premiums, contributions
to pension schemes for staff other than permanent staff, etc.);
— expenditure relating to service accomodation provided for staff
employed in the infrastructure department, less any rents charged;
— expenditure relating to service buildings of the repair and mainte-
nance department (in particular shelters, tool depots) in so far as this
has not been taken into account directly under other headings in the
forms of accounts.
2.Headingsforroadtransportonly
—Expenditure in respect of the upkeep of road surfaces (heading B 20)
This covers principally expenditure in respect of works in connection
with the mechanical resistance of roads to the loads applied to them. It
includes both expenditure in respect of repairs to the surface for flexible
pavements and expenditure in respect of the upkeep of section for rigid
pavements.
—Traffic police (heading B 3)
Expenditure on traffic police comprises the total expenditure of police
services chargeable to their traffic supervision and control functions,
including expenditure on buildings, vehicles and equipment for the
special use of such services.
3.Headingforinlandwaterwayonly
—Waterway police (heading C 3)
Expenditure on waterway police comprises the total expenditure in
respect of waterway police, including expenditure on buildings, wharfs
and vessels for the special use of such services.1970R2598 — EN — 20.05.2004 — 002.001 — 6