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This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B REGULATION (EEC)No 1192/69 OF THE COUNCIL
of 26 June 1969
on common rules for the normalisation of the accounts of railway undertakings
(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 Ireland L 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
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REGULATION (EEC)No 1192/69 OF THE COUNCIL
of 26 June 1969
on common rules for the normalisation of the accounts of railway
undertakings
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Havingreg ard to the Treaty establishingthe European EconomicCommunity, and in particular Articles 75 and 94 thereof;
Havingreg ard to the Council Decision of 13 May 1965 (
1)o nt h e
harmonisation of certain provisions affectingcompetition in transportby rail, road and inland waterway;
Havingreg ard to the proposal from the Commission;Havingreg ard to the Opinion of the Assembly(
2);
Havingreg ard to the Opinion of the Economic and Social
Committee(3);
Whereas one of the objectives of the common transport policy is to
eliminate disparities which arise by reason of the imposition of financialburdens on, or the grant of benefits to, railway undertakings by publicauthorities, and which are consequently liable to cause substantialdistortion 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-fits with a view to achievingequality of treatment for all modes oftransport; whereas for certain classes of financial burden or benefit,such action may consist in their early termination; whereas, in respect ofother classes, such action must be carried out as part of a process ofnormalisation of the accounts of railway undertakings, a feature of suchnormalisation beingthe payment of compensation in respect of theeffects 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 harmonisationof the rules governing financial relations between railway undertakingsand States as laid down in Article 8 of the Council Decision of 13 May1965 on the harmonisation of certain provisions affectingcompetition intransport by rail, road and inland waterway; whereas, for those classesof burden or benefit, it is therefore appropriate, pendinga final settle-ment, to leave to each State the right to decide in each individual casewhether normalisation should take place; whereas, if normalisation isdecided on, it should be carried out in accordance with the commonrules laid down in this Regulation, in particular as regards the methodsfor calculatingfinancial 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 benefits enjoyed by railway undertakings by comparison 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 ofCouncil Regulation (EEC) No 1191/69 (
4) of 26 June 1969 on action by
Member States concerningthe oblig ations inherent in the concept of apublic service in transport by rail, road and inland waterway and, on the
(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.
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other hand, of disparities in the infrastructure and taxation burdensunder the rules governing the three modes of transport - disparitieswhich will in due course be eliminated under the measures proposedwith regard to infrastructure charging and in conjunction with theadjustment of the general and specific taxation systems for transport;
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 principles of calculation to be applied for the purposes ofdeterminingthe financial burdens imposed on, or benefits g ranted 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 undertakingswith that applicable to private transport undertakings operating othermodes of transport;
Whereas the financial burdens borne by railway undertakings are
usually greater than the benefits they enjoy and furthermore such under-takings can easily supply the accounting data necessary to determine theamount of such burdens or benefits; whereas it is therefore appropriateto allow such undertakings the initiative in the matter, it being left to thecompetent authorities of the Member States to examine in accordancewith the provisions of this Regulation, and before fixing the amount ofcompensation, the figures on which the undertakings have based theirapplications; whereas it is desirable to set a time limit within whichsuch authorities must give a decision;
Whereas, since the payment of compensation is linked to the drawing
up of the budgets both of the State or the competent authorities and ofrailway undertakings, it is appropriate to lay down specific provisionsprovidingfor the makingof payments on the basis of estimates and thesettlement of the oustandingbalances;
Whereas, for the sake of clarity and in order to publicise appropriately
the normalisation of accounts, it is desirable to lay down that amountsof compensation granted pursuant to the normalisation of accountsshould 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 States to transport undertakings in order toenable the latter to make representations concerningtheir interests withregard to individual decisions made by Member States in implementa-tion of this Regulation;
Whereas the Commission must be able to obtain from Member States
all relevant information concerningthe application of this Reg ulation;
Whereas, since compensation paid pursuant to this Regulation is to be
granted by Member States in accordance with common rules laid downby this Regulation, such compensation should be exempted from thepreliminary information procedure laid down in Article 93 (3) of theTreaty establishingthe European Economic Community;
Whereas the implementation of the common transport policy necessi-
tates the immediate application of the provisions of this Regulation tothe six national railway undertakings; whereas, by reason of the positionof other railway undertakings, with respect in particular to the condi-tions of competition in transport, and by reason of the need to imple-ment the aforesaid common transport policy by stages, examination ofthe conditions for extendingthe application of this Reg ulation to otherrailway 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 such actionbringabout a deterioration, in law or in fact, in the situation of railwaystaff, or impede or retard improvements in their livingand workingconditions;
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HAS ADOPTED THIS REGULATION:
SECTION I
Definitions and scope
Article 1
1. The accounts of railway undertakings shall be normalised in
accordance with the common rules set out in this Regulation.
2. Any financial compensation resultingfrom the normalisation of
accounts laid down in paragraph 1 shall be effected from 1 January1971 and in accordance with the common procedures set out in thisRegulation.
Article 2
1. Normalisation of the accounts of railway undertakings shall,
within the meaningof this Reg ulation, consist in:
(a) determination of the financial burdens borne or benefits enjoyed 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 resultingfrom 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 burdens for the purposes of this Regulation.
3. Normalisation of accounts within the meaningof this Reg ulation
shall not apply to public service obligations imposed by Member Statesand covered by Regulation (EEC) No 1191/69.
Article 3
▼
A1
1. This Regulation shall apply to the following railway undertakings:
▼M1
— Société Nationale des Chemins de 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 los Ferrocarriles Españoles (RENFE),— Société Νationale des Chemins de Fer Français (SNCF),
— Iarnród Éireann,— Ente Ferrovie dello Stato (FS),— Société Nationale des Chemins de Fer Luxembourgeois (CFL),— Naamloze Vernootschap Nederlandse Spoorwegen (NS),
▼
A4
— Österreichische Bundesbahnen (ÖBB),
▼M1
— Caminhos-de-Ferro Portugueses, EP (CP),
▼A4
— Valtionrautatiet/Statsjärnvägarna (VR),— Statens järnvägar (SJ),
▼
M1
— British Rail (BR),— Northern Ireland Railways (NIR).
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2. The Commission shall, by 1 January 1973 at the latest, submit tothe Council the measures it considers to be necessary for the purpose ofextending the application of this Regulation to other undertakingseffectingcarriag e by rail.
Article 4
1. Normalisation of accounts within the meaningof this Reg ulation
shall be applied to the followingclasses of financial burden or benefit:
(a) payments which railway undertakings are obliged to make but
which, for the rest of the economy, includingother modes oftransport, 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 (Class II);
(c) payments in respect of retirement and other pensions borne by
railway undertakings on terms different from those applicable toother transport undertakings (Class III);
(d) the bearingby railway undertaking s of the costs of crossingfacili-
ties (Class IV).
2. The followingclasses of financial burden or benefit in existence at
the time of entry into force of this Regulation shall be terminated by 1January 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 inthe transport sector (Class VI);
(c) delay imposed by the competent authorities with regard to renewals
and maintenance (Class VII).
3. The followingclass 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 arisingout
of war damage which are borne by railway undertakings but whichshould 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 meaningof thisRegulation until liability ceases.
4. The followingclasses of financial burden or benefit in existence at
the time of the entry into force of this Regulation may be the subject ofnormalisation of accounts within the meaningof this Reg ulation:
(a) the obligation to retain staff surplus to the requirements of the
undertaking(Class IX);
(b) measures benefitingstaff, in recog nition of certain services rendered
to their country, imposed on railway undertakings by the State onterms different from those applicable to other transport undertakings(Class X);
(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 burdens devolvingupon railway undertaking s in conse-
quence of their beingrequired by the State to keep in operationworks or other establishments in circumstances inconsistent withoperation on a commercial basis (Class XIII);
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(f) conditions imposed in respect of the placingof public contracts for
works and supplies (Class XIV).
The followingclass of financial burden or benefit may also be the
subject of normalisation of accounts within the meaningof this Reg ula-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 of13 May 1965on the harmonisation of certain provisions affectingcompetition 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
Common rules for normalisation and compensation
Article 5
1. Any financial burden upon, or benefit for, railway undertakings
which shall or may be the subject of normalisation of accounts shall bedetermined in accordance with the provisions of the Annexes to thisRegulation. The Annexes shall form an integral part of this Regulation.
2. Where, for any class to be normalised, the conditions applicable to
railway undertakings have to be compared with those applicable else-where in the transport sector, the comparison shall be only with privateundertakings.
Article 6
1. The gross amount of compensation shall be determined for each
class of normalisation by applyingthe principles of calculation specifiedin the Annex for the relevant class.
The net amount shall be obtained by takinginto account only once any
item which appears more than once in the calculation of the grossamounts 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 a finan-cial burden for the railway undertaking, the latter shall be entitled to anequivalent sum by way of compensation from the public authorities.
Where such a calculation discloses a benefit for the railway under-
taking, the equivalent sum by way of compensation shall be due fromthe railway undertakingto the public authorities.
Article 7
1. Every year railway undertakings shall submit to the competent
authorities applications for normalisation in accordance with the provi-sions of this Regulation.
2. Such applications shall consist of:
(a) data relatingto the followingfinancial year, calculated on the basis
of the provisions laid down by law, regulation or administrativeaction in force at the time the application is made; 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, shallcontain all relevant supportinginformation concerningin particular:
(a) the financial burdens or benefits for each class of normalisation;
(b) the method of calculation applied for each class under considera-
tion;
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(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 period forwhich final results are known, account beingtaken of any chang eswhich may have occurred within each class of normalisation up tothe time when the application was made.
Article 8
1. The competent authorities of the Member States shall examine the
data upon which the application by the railway undertakingconcernedis based.
2. After g ivingthe undertakingconcerned an opportunity to submit
its comments, the competent authorities of the Member States may:
— 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 burdens or benefits
resultingfrom any of the classes listed in Article 4.
3. The competent authorities shall determine, in accordance with the
provisions laid down in this Regulation, the estimated amount of thecompensation for the followingfinancial year, and the final amount ofthe compensation for the last precedingfinancial year for which finalresults are known. Their decision shall include details of the calculationof such amounts.
4. The competent authorities shall notify the railway undertakingof
their decision six months at the latest after receipt of the application.
If the competent authorities fail to give a decision 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 whichthe 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 estimatedamounts already paid.
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 accountsof the railway undertaking. That table shall show separately amounts ofcompensation received on an estimated basis, and amounts received orpaid in settlement of the outstandingbalance as provided in Article 9.
The table shall also show, in respect of each public service obligation,
the amounts of compensation granted under Regulation (EEC) No 1191/69.
2. The total amount of compensation received pursuant to the
normalisation of accounts and of compensation received in respect ofpublic service obligations shall, depending on the rules in force in theindividual States, be entered either in the tradingaccount or in the profitand loss account of the railway undertakingconcerned.
Article 11
Decisions of the competent authorities of the Member States taken in
pursuance of the provisions of this Regulation shall state the reasons onwhich they are based and shall receive official publication.
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Article 12
Member States shall ensure that railway undertakings, in their capacity
as railway undertakings, are given the opportunity to make representa-tions concerningtheir interests, by appropriate means, with reg ard todecisions taken pursuant to this Regulation.
SECTION III
Final provisions
Article 13
1. The Commission may request Member States to supply all rele-
vant information concerningthe application of this Reg ulation. When-ever it considers it necessary, the Commission shall consult with theMember States concerned.
2. Compensation paid pursuant to this Regulation shall be exempted
from the preliminary information procedure laid down in Article 93 (3)of the Treaty establishingthe 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 this Regulation.
Article 14
1. Member States shall, after consultingthe Commission and in g ood
time, adopt such laws, regulations or administrative provisions as maybe 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 MemberStates concerned upon the proposed terms of the measures referred to inparagraph 1.
This Regulation shall be binding in its entirety and directly applicable in
all Member States.
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ANNEX I
Class I: Payments which railway undertakings are obliged to make but
which, for the rest of the economy, including other modes of trans-port, are borne by the State
A.Scope
This class covers cases where, pursuant to some provision laid down by law,
regulation or administrative action, a railway undertaking must itself bearcertain payments which for the rest of the economy, includingother transportundertakings, are borne in whole or in part by the State. Such paymentsinclude compensation in respect of loss or injury resultingfrom accidents atwork, and special allowances for the children of employees.
B.Principle of calculation
Compensation shall be equal to the amount which the State would have borne
had an undertakingin any other sector of the economy, includingothermodes of transport, been concerned.
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ANNEX II
Class II: Expenditure of a social nature incurred by railway undertakings
in respect of family allowances different from that which theywould bear if they had to contribute on the same terms as othertransport undertakings
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 makepayments, either directly or through a specialised body, in respect of familyallowances.
B.Principle of calculation
The financial burden to be normalised shall be equal to the difference
between:
(a) the amount of the allowances provided for under the general law paid by
the railway undertakingand
(b) that same amount adjusted, by:
— the ratio between the proportion of heads of families to total active
staff in the railway undertakingand such proportion in the totality ofthe undertakings contributing to the body taken as a basis of compar-ison;
— the ratio between the average number of persons dependent on each
head of family for the railway undertakingand such averag e numberfor the totality of the undertakings contributing to the body taken as abasis of comparison.
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ANNEX III
Class III: Payments in respect of retirement and pensions borne by railway
undertakings on terms different from those applicable to othertransport undertakings
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 makepayments in respect of retirement and other pensions for its staff and otherpersons entitled on terms different from those applicable to other transportundertakings.
The difference in terms causingthe 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 acontribution proportionate to the number of their active staff and to thelevel 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 inadditional financial burdens on or in benefits for railways.
B.Principles of calculation
1. With regard to payments covered by A (1), compensation shall be equal to
the difference between the financial burden which the undertakingbearsand that which it would bear if, with the same number of persons activelyemployed and receivingthe same remuneration, they were subject eitherto the scheme under the general law ( general social security scheme orcompulsory supplementary schemes) or to the scheme applicable to othermodes of transport. In cases where such schemes offer no basis forcomparison, the retirement and pensions scheme of a representative trans-port undertakingshall be taken as a basis.
The financial burden borne by the railway undertakingshall be ascer-
tained directly from its accounts.
The financial burden which the undertakingwould bear if, with the same
number of persons actively employed and receivingthe same remu-neration, it were subject to the scheme taken as a basis of comparison,shall be determined by applyingthe provisions laid down by law, reg ula-tion 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 undertakingas ascertained
directly from its accounts and
— the direct or indirect benefits which the undertakingenjoys by
comparison with other modes of transport by reason of the specialprovisions referred to i nA(2 ) ;
or
(b) the difference between:
— the financial burdens which the undertakingbears or would bear
in order to cover the totality of the payments in respect of theretirement 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, havingthe same purpose but drawn in
different terms, produce the same results as those obtained by applyingparagraphs 1 and 2, compensation may be calculated in accordance withthose 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 itsrailway undertakingpursuant to the foreg oingprinciples.
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 whenmeasures are adopted for the implementation of Article 8 of the CouncilDecision of 13 May 1965 on the harmonisation of certain provisionsaffectingcompetition in transport by rail, road and inland waterway, theCouncil shall decide what action should be taken in this respect.
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ANNEX IV
Class IV: The bearing by railway undertakings of the costs of crossing
facilities
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 usedboth by railways and by other modes of transport.
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 crossingfacilities for the new road;
(b)where an overpass or underpass is modernised or where a level crossing
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 modificationsmade at the request of the railway undertakingand the value of anybenefit which it derives from modernisation;
(c)where a level crossing is modernised
and the railway undertakingbears more than half the cost;
(d)where, in respect of the reconstruction, maintenance or operation of:
— an overpass or underpass,
the railway undertakingbears a proportion of the costs involved
greater than the proportion of the costs of constructing or moder-nisingcrossingfacilities which it oug ht to bear on the basis of (a) or(b);
— a level crossing,
the railway undertakingbears more than half the cost involved.
B.Principles of calculation
Compensation shall be determined as follows:
For cases comingunder (a): the amount of the compensation shall be
equal to the proportion of the cost borne bythe railway undertakingnot havingrequestedthe new road in question, less any additionalcosts incurred by reason of modificationsmade at the request of the railway under-taking;
For cases comingunder (b): the amount of the compensation shall be
equal to the proportion of the cost borne bythe railway undertakingnot havingrequestedthe modernisation of the structure in ques-tion, less any additional costs for modifica-tions made at the request of the railwayundertakingand the value of any benefitwhich the railway undertakingderives fromthe works carried out; such benefit shall beassessed havingreg ard, where a levelcrossingis replaced by an overpass or under-pass, to any compensation which the railwayundertakinghas already received in respectof the level crossing;
For cases comingunder (c): the amount of the compensation shall be
equal to that part of the cost borne by therailway undertakingwhich is in excess of thehalf which it is required to bear;
For cases comingunder (d): in the cases of overpasses or underpasses, the
amount of the compensation shall be equal tothat part of the cost borne by the railwayundertakingwhich is in excess of the propor-tion of the cost of constructingor moder-nisingcrossingfacilities which it oug ht tobear accordingto the principles of calculation
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laid down for cases comingunder (a) and (b);
— in the case of level crossings, the
amount of the compensation shall beequal to that part of the cost borne bythe railway undertakingwhich is inexcess of the half which it is requiredto bear.
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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 recruitmore staff than it actually requires.
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ANNEX VI
Class VI: Backdated increases in wages and salaries imposed by the
Government of a Member State, except where such increases aremade for the sole purpose of bringing the wages and salaries paidby railway undertakings into line with the wages and salaries paidelsewhere in the transport sector
Scope
This class covers cases where, pursuant to some Government measure, a railway
undertakingis required to make backdated increases in the wag es and salaries ofits staff without beingallowed to adjust rates so as to take those backdatedincreases into account, whilst similar financial burdens are not imposed on othertransport undertakings.
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ANNEX VII
Class VII: Delay imposed by the competent authorities with regard to
renewals and maintenance
Scope
This class covers cases where, pursuant to a decision by the public authorities, a
railway undertakingis oblig ed to reduce its expenditure on renewals and mainte-nance 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 highlevel. This state of affairs results in a financial burden beingimposed on therailway undertakingin cases where the latter is unable to increase the amountsallocated for those years to expenditure on maintenance and renewals.
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ANNEX VIII
Class VIII: Financial burdens in respect of reconstruction or replacement
arising out of war damage which are borne by railway under-takings but which should have been assumed by the State
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 bearfinancial burdens in respect of reconstruction or replacement arisingout ofwar damage on a different basis from that applicable to other transportundertakings.
B.Principle of calculation
The amount shall be determined by comparingas between railway and other
transport undertakings the basis on which the burdens have been borne,account beingtaken of any indirect expenses incurred by reason of thespecial 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
accounts of the railway undertaking.
Where a loan has been contracted for the purpose of also meetingother
expenditure, the financial burden which it entails shall be determined on thebasis of that part of the loan intended for reconstruction or replacement.
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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 undertakingis required:
(a) to keep employed surplus staff whom, under provisions concerningits
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 measureswho cannot reasonably be given other work in the undertaking.
B.Principles of calculation
The financial burden resultingfrom the retention of surplus staff will be
proportionate to the number of persons affected by the measure under consid-eration.
For cases comingunder (a): the number of persons to be dismissed shall
be proposed by the undertaking. The numberof persons to be retained shall be fixed bydecision of the competent authorities.Compensation shall be made in respect ofexpenditure relatingto such surplus staff forsuch period as that staff remains surplus torequirements.
For cases comingunder
(b):the number of surplus staff to be taken into
consideration in the calculation shall be spec-ified by the railway undertaking. Thisnumber shall be equal to the number ofpersons released by rationalisation measures,account beingtaken of the possibility of re-employingsuch staff in the course of the yearin which the rationalisation measures are totake effect in posts made vacant by reason ofretirement, 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 personretained in employment or for each homogeneous group of such persons. Inthe latter case, the amount may be calculated on the basis of averages foreach such group.
1969R1192 — EN — 01.01.1995 — 001.001 — 19
▼B
ANNEX X
Class X: 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 transportundertakings
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 takespecial measures, such as granting allowances, advancements in seniority,additional promotions, or special holidays, for the benefit of staff havingserved in the armed forces or rendered special services to their country.
B.Principles of calculation
Compensation shall be equal to the amount of the special benefits which the
undertakingis required to g rant 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, dependingon 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 benefitingeach year beingdeterminedfor each group.
1969R1192 — EN — 01.01.1995 — 001.001 — 20
▼B
ANNEX XI
Class XI: Allowances payable to staff imposed on railway undertakings
and not on other transport undertakings
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 grantto its staff or part thereof, whether actively employed or available for activeemployment, allowances the payment of which is not imposed on othertransport undertakings. Such allowances include in particular additionalfamily allowances and supplementary holiday bonuses.
B.Principle of calculation
Compensation shall be equal to the amount of the financial burden which the
undertakinghas to bear.
1969R1192 — EN — 01.01.1995 — 001.001 — 21
▼B
ANNEX XII
Class XII: Expenditure of a social character incurred by railway undertak-
ings, in respect in particular of medical treatment, different fromthat which they would bear if they had to contribute on the samebasis as other transport undertakings
A.Scope
This category covers cases where, pursuant to some provision laid down by
the public authorities, a railway undertakingis required to meet, eitherdirectly or actingthroug h a specialised body, certain expenses, such as thosein respect of medical treatment.
B.Principles of calculation
Compensation shall be equal to the difference between the financial burden
actually borne by the undertakingand the burden it would bear if it wereaffiliated to the body taken as a basis of comparison, allowance beingmadefor benefits granted voluntarily by the undertaking.
With regard to medical treatment comparison shall be calculated as follows:
the financial burden borne by the railway undertakingshall be ascertaineddirectly from its accounts. The burden it would bear if — with the samenumber of persons actively employed and receivingthe same remuneration— it were subject to the scheme taken as a basis of comparison shall bedetermined in accordance with the provisions laid down by law, regulation oradministrative action governing such scheme. Expenditure relating to benefitsgranted voluntarily by the railway undertaking to its staff which are addi-tional to those available under the scheme taken as a basis of comparisonshall be deducted from the difference between the two amounts thusobtained.
1969R1192 — EN — 01.01.1995 — 001.001 — 22
▼B
ANNEX XIII
Class XIII: Financial burdens devolving upon railway undertakings in
consequence of their being required by the State to keep inoperation works or other establishments in circumstances incon-sistent with operation on a commercial basis
A.Scope
This class covers cases where, pursuant to a decision of the public authorities,
a railway undertakingis required, for reasons of social or reg ional policy, tokeep in operation works or other establishments the existence of which is nolonger justified by the requirements of the undertaking.
B.Principle of calculation
Compensation shall be equal to the cost of keepingthe works in question in
operation as required. The figures for determining that cost shall be thosegiven in the accounts of the railway undertaking.
1969R1192 — EN — 01.01.1995 — 001.001 — 23
▼B
ANNEX XIV
Class XIV: Conditions imposed in respect of the placing of public contracts
for works and supplies
A.Scope
This class covers cases where, pursuant to a provision laid down by the
public authorities, a railway undertakingis required to place a proportion ofits contracts for works and supplies with domestic undertakings based incertain regions of the Member State, or with specified categories of domesticcontractors.
B.Principles of calculation
A comparison shall be made between the price charged by the party to whom
the contract is preferentially awarded and the price quoted in the economic-ally most favourable tender for that contract, or failingsuch a tender, for asimilar contract.
The amount of the compensation shall be the difference between those two
prices.
1969R1192 — EN — 01.01.1995 — 001.001 — 24
▼B
ANNEX XV
Class XV: Capital and interest burdens borne as a result of lack of normal-
isation in the past
A.Scope
This category covers cases where, as the result of action by the public
authorities, the budget of a railway undertaking includes provision for thecapital and interest burden of loans contracted with, or advances receivedfrom, the competent authorities under decisions made in the past by suchauthorities on grounds incompatible with the principles of normalisation laiddown in this Regulation.
B.Principles of calculation
The said capital and interest burden may be incorporated by the competent
authorities in their own budget or may be included in normalisation underthis Regulation. In the latter case normalisation shall apply to the totalexistingcapital and interest burden shown in the budg et of the railwayundertakingin respect of loans contracted with, or repayable advancesreceived from, the competent authorities.
The amount of the burden shall be ascertained from the accounts of the
railway undertaking.