COMMISSION OF THE EUROPEAN COMMUNITIES 
COM (89)364 final 
Brussels, 18 July 1989 
TENTH SYNOPTIC REPORT 
on the transposed annual accounts of railway undertakings 
19 8 6 
(according to article 5 (2) of 
Council Regulation (EEC) No. 2830/77 of 12 December 1977) 
G+~. W 
Synoptic report on railway accounts (1986) 
1. INTRODUCTION 
1.1 Article 3 of Regulation (EEC) No. 2830/77 U) provides that railway 
undertakings shall, within 12 months of the end of the accounting year in 
question, transmit to the Commission their transposed accounts. Six 
months after their receipt "the Commission shall submit a synopsis (of 
the accounts) to the Council". 
12 After the reception of the transposed accounts of all undertakings (July 
1988), the Commission's services prepared a detailed working document, 
including a summary and a overall commentary of the 1986 transposed 
accounts. 
1.3 The working document was sent in August to the Members of the Advisory 
Committee, who were asked to present their remarks until 15th October. 
1.4 The Advisory Committee Members had no remarks on the summary and 
commentary presented by the Commission's services (briefly restated in 
point 2 of this synoptic report). 
(1) 0.3. No. L 334/13 of 24.12.1977. 
- 2 -
2. SUMMARY AND COMMENTARY ON THE TRANSPOSED ACCOUNTS 
2.1 A summary of the Transposed Accounts is reproduced in Annexes I and II. 
2.2 The following changes in accounting practices can be noted with relation 
to prior year reports: 
(a) FS 
In accoroance with art. 17 of the law 210/85 establishing the FS as a 
public enterprise, the balance of the exercise of 1986 is set up in line 
with the provisions in art. 2423 f.f. of the "Codice Civile". 
Account 00 - Represents the initial allocation to the new FS 
Account 10 - As State property, land and fixed installations do no 
longer belong to the FS 
Account 15 - Is showing credits vis-a-vis the State for long-term debts 
where the refunding is made by the State. 
(b; DSB 
Account 20 - From 1986 onwards the Stocks are no longer part of the 
State budget. Previously purchased stock goods were 
charged to the Profit and Loss Account at the time of 
consumption. In future it will be recorded upon purchase 
whether for immediate use or storage. 
2.3 Statements on Source and Application of Funds have been received from all 
railway companies, with the exception of RENFE, FS, CFL and CP. The 
Statement has for the first time been presented in the sixth Two-Year 
Report (1983-1985) in the form agreed by the Advisory Committee. 
3. THE COUNCIL IS INVITED TO TAKE NOTE OF THIS SYNOPTIC REPORT 
SUMMARY OF THE TRANSPOSED PROFIT AND LOSS ACCOUNT (1986) ANNEX II 
(IN MIO NATIONAL CURRENCY) 
REVENUE 
TRAFFIC REVENUE 
- PASSENGER 
- GOODS 
- POSIAL 
FINANCIAL REVENUE 
OTHER REVENUE 
CONTRA OF COSTS 
COMPENSATION AND AIDS 
- REG. vEEC) 1191/69 
- REG. (EEC) 1192/69 
- REG. (EEC) 1107/70 Art. 3 
- OTHER 
- REG. (EEC) 1107/70 Art. 4 
EXTRAORDINARY ITEMS 
LOSS FGR THE YEAR 
TOTAL 
EXPENSES 
STAFF COSTSWENDUNGEN 
MATERIAL SUPPLIED AND SERVICES 
PERFORMED BY THIRD PARTIES 
TAXES AND DUES 
DEPRECIATION AND PROVISIONS 
FINANCIAL CHARGES 
EXTRAORDINARY ITEMS 
PROFIT FOR THE YEAR 
TOTAL BRB 
2 170,6 
1 442,4 
683,6 
44,6 
1,1 
230,3 
343,9 
809,8 
786,4 
18,6 
4,8 
187,1 
3 742,8 
1 967,6 
1 308 
205,3 
72,4 
189,5 
3 742,8 CFL 
1 815 
359 
1 456 
22 
148 
6 226 
2 773 
2 187 
1 266 
190 
8 401 
6 528 
719 
99 
806 
249 
8 401 CIE 
230,5 
187,6 
39,4 
3,5 
9,4 
23,4 
116,8 
56,3 
B,2 
24,7 
,6 
27,0 
380,1 
198,2 
113 
17,5 
23,4 
21,2 
2,4 
4,4 
380,1 CP 
17 787 
13 587 
4 147 
53 
190 
1 267 
21 342 
11 188 
680 
3 400 
6 074 
2 080 
5 683 
48 349 
24 815 
11 792 
6 
4 129 
5 345 
2 262 
48 349 DB 
15 731 
5 957 
9 413 
361 
149 
1 750 
6 152 
9 302 
3 438 
4 691 
172 
1 001 
300 
3 321 
36 705 
20 482 
11 359 
82 
1 810 
2 932 
40 
36 705 DSB 
4 284 
2 743 
1 442 
99 
7 
600 
169 
2 751 
2 058 
21 
672 
7 811 
3 630 
2 364 
798 
1 019 
7 811 FS 
(1) 
2 601 
1 505 
950 
146 
82 
584 
1 008 
10 534 
2 385 
1 055! 
2 868 
2 858 
1 370 
693 
15 502 
7 517 
3 613 
87 
1 797 
2 003 
485 
15 502 NIR 
(2) 
6 138 
5 240 
864 
34 
56 
1 735 
5 486 
4 676 
55 
755 
1 198 
14 613 
8 676 
4 185 
501 
10 
1 239 
14 613 NS 
1 433 
1 121 
283 
29 
57 
157 
157 
1 390 
1 325 
38 
27 
3 194 
1 706 
774 
14 
430 
270 
3 194 OSE 
8 984 
4 678 
4 288 
18 
67 
621 
1 629 
19 322 
873 
4 503 
13 946 
148 
30 771 
21 862 
6 539 
174 
833 
483 
1 060 
30 771 SNCB 
NMBS 
27 328 
11 377 
15 635 
316 
706 
21 976 
5 129 
35 766 
22 868 
405 
12 493 
3 014 
93 919 
51 548 
26 762 
4 
5 811 
9 741 
53 
93 919 SNCF 
37 790 
18 739 
18 439 
612 
1 170 
4 009 
3 014 
23 891 
7 278 
30 
10 981 
2 602 
3 000 
1 452 
3 875 
75 201 
39 511 
17 863 
2 034 
5 534 
9 515 
744 
75 201 
(1) Mrd LIT (2) "000 UK currency 
SUMMARY OF THE TRANSPOSED BALANCE SHEET (1986) 
(IN MIO NATIONAL CURRENCY) ANNEX I 
ASSE1S 
LONG-TERM ASSETS 
- FIXED ASSETS 
- OTHER FIXED ASSETS 
CURRENT ASSETS 
- STOCKS 
- REALIZABLE ASSETS 
- BANK BALANCES AND CASH 
CUMULATIVE RESULTS 
(LOSSES; 
TOTAL 
LIABILITIES 
CAPITAL AND RESERVES 
LONG TERM DEBTS 
CURREN1 LIABILITIES 
CUMULATIVE RESULTS 
(PROFI1S) 
TOTAL BRB 
1 813,8 
1 601,7 
212,1 
539,5 
208,4 
304,7 
26,4 
856,8 
3 210,1 
1 801,7 
640,2 
768,2 
3 210,1 CFL 
4 084 
4 017 
67 
1 538 
639 
867 
32 
79 
5 701 
4 028 
928 
745 
5 701 CIE 
300,3 
300,3 
92,2 
32,3 
58,4 
1,5 
52,0 
444,5 
115,9 
213,6 
110,6 
4,4 
444,5 CP 
90 030 
50 176 
39 854 
16 686 
4 389 
11 467 
830 
8 156 
114 872 
47 378 
48 348 
19 146 
114 872 DB 
64 141 
61 599 
2 542 
4 550 
1 071 
2 836 
643 
6 230 
74 921 
32 276 
38 041 
4 604 
74 921 DSB 
12 005 
11 964 
41 
772 
711 
61 
12 777 
12 005 
772 
12 777 FS 
(1) 
28 222 
1 449 
6 773 
3 467 
50 
7 570 
5 847 
41 689 
17 197 
16 503 
7 989 
41 689 NIR 
(2) 
45 291 
45 291 
3 482 
736 
2 260 
486 
1 198 
49 971 
41 167 
7 
3 590 
5 207 
49 971 NS 
7 346 
6 620 
726 
609 
306 
266 
37 
7 955 
4 884 
2 151 
920 
7 955 OSE 
51 876 
50 617 
1 259 
37 346 
6 663 
27 595 
3 088 
89 222 
57 095 
13 416 
18 711 
89 222 RENFE 
495 256 
199 178 
4 444 
35 250 
10 259 
24 216 
775 
7 951 
246 823 
139 352 
80 198 
45 332 
264 882 SNCB/ 
NMBS 
213 400 
209 583 
3 817 
40 516 
9 901 
29 878 
737 
10 966 
264 882 
139 352 
80 198 
45 332 
264 882 SNCF 
108 648 
98 921 
9 727 
22 453 
3 523 
18 521 
409 
36 727 
167 828 
59 849 
66 360 
41 619 
167 828 
(1) Mrd LIT 
(2) '000 UK currency 
Commission of the European Communities 
COM(89) 364 final 
Tenth synoptic report 
on the transposed annual accounts of railway undertakings (1986) 
(according to Article 5(2) of Council Regulation (EEC) No 2830/77 of 
12 December 1977) 
18.7.1989 
Office for Official Publications of the European Communities 
L - 2985 Luxembourg 
Series: DOCUMENTS 
1989 - 5 pp. - Format: 21.0 x 29.7 cm 
EN 
ISSN 0254-1475 
ISBN 92-77-52182-1 
Catalogue number: CB-CO-89-323-EN-C 
ISSN 0254-1475 
COM(89) 364 final 
DOCUMENTS 
E^SSE^ 
Tenth synoptic report 
on the transposed annual accounts of railway 
undertakings (1986) 
(according to Article 5(2) of Council Regulation 
(EEC) No 2830/77 of 12 December 1977) 
07 
Catalogue number: CB-CO-89-323-EN-C 
ISBN 92-77-52182-1 18.7.1989 
€ 
COMMISSION OF THE EUROPEAN COMMUNITIES