ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(77)76
Vol.1977/0030

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COMMISSION OFTHEEUROPEANCOMMUNITIES
COM(77)76final.
Brussels,17March1977*
-ProposalforaCouncilRegulation
onthe
necessarymeasurestoachievecomparability "between
theaccountingsystemsandannualaccountsofrailway
undertakings
(Communication fromtheCommissiontotheCouncil)■
CQM(77)76final.

EXPLANATORY MEMORANDUM
1. Inaccordance with Article 8(2)ofCouncil Decision 75/327/EEC of
20May1975 on improvement ofthesituation ofrailway undertakings and
theharmonisation ofrules governing thefinancial relations "between such
undertakings andStates ,"before 1January 1978 ,theCouncil ,acting ona
proposal from theCommission ,shall adopt thenecessary measures toachieve
comparability between theaccounting systems andannual accounts ofall
railway undertakings andshall laydown uniform costing principles ".
This proposal isdesigned toimplement this Decision asregards the
comparability ofaccounting systems andannual accounts .Uniform costing
principles will becovered inaseparate proposal .
2. Thepurpose ofintroducing theproposed measures ontheaccounting
systems andannual accounts ofnational railway undertakings istofurther
theharmonization oftherules governing thefinancial relations between the
railway undertakings andStates .Theaimofthis harmonization isto
promote adequate autonomy forrailway undertakings andtherunning ofrailway
undertakings oneconomic principles andensure transparency offinancial
intervention bythe State .
These objectives cannot beattained without anaccounting system which
conforms totheguidelines setoutintheDecision of20May1975 >a*1**helps
toputthem into effect .
3. Inaddition ,thecomparability ofaccounting systems andannual
accounts isoneprerequisite foranyform ofsubsequent integration of
railway undertakings onwhich theCommission istosubmit areport tothe
Council pursuant toArticle 8(2)oftheabovementioned Council Decision of
20May 1975 .
4. Inpreparing itsproposal ,theCommission hasbeen able todraw
extensively onthework oftheInternational Union ofRailways (UIC)which
wasbased onprevious studies bytheUnited Nations Economic Commission for
Europe (ECE),Geneva .Inthesection dealing with general accounting the
uniform accounting scheme forrailway undertakings described inUICDocument
No.313Roffers asuitable means ofcomplying with therequirements ofthe
Council Decision of20May 1975 *
This accounting scheme ,most ofwhich isembodied inAnnexes ItoIV
oftheproposal ,contains outlines forthepresentation ofthebalance sheet ,
andtheprofit andloss account ,with nomenclatures covering theessential
elements oftheannual accounts andaccounting -systems ofrailways .Certain
adjustments have hadtobemade ,inaccordance with Article 8(3)ofthe
abovementioned Council Decision ,toensure transparency ofresults bysector
ofactivity andofrevenue bycategory oftraffic .
OJL152 of12June 1975

-3-
5.TheCommissionalsowonderedwhethertheaccountingschemecontained
intheamendedproposalforafourthCouncilDirective forcoordination of
nationallegislationregardingtheannualaccountsoflimitedliability
companiescouldbeappliedtorailwayundertakings .
However,thefactthatmostnationalrailwayundertakings inthe
Communityhaveaspeciallegalstatus,thespecialfeaturesofrailway
operationsandtherequirementsofArticle8(3)oftheDecisionof20May1975
havepromptedtheCommissiontopresenttheattachedproposal.TheAdvisory
CommitteesetupbytheRegulationcoulddevisesolutionstotheproblems
arisingfromtheultimateadoptionoftheaccounting schemecontainedinthe
fourthDirective .
6.Intheory,theaccountingschemesetoutinthepresentproposalshould
replace,asfromtheentryintoforceoftheRegulation,theaccountingschemes
andformsofannualaccountscurrentlyinuseintheMemberStates.
InmostMemberStates,however,considerable problemswouldbeentailed
inmakinganimmediateswitchfromnationalsystemstoaCommunitysystem,
sincethenationalsystemsweredesignedtocomplywithspecificlegal
requirements ineachMemberState.
Forthisreason,theproposalprovidesthatthedetailedrulesfor
drawingupandpublishingtheannualaccountofrailwayundertakings inforce
atpresentmaybemaintainedduringatransitional periodtobedetermined
subsequently bytheCouncil.However,thecomparability ofaccountingsystems
andannualaccountswillbeachievedduringthistransitionperiod
transposingtheaccountsinaccordancewiththelayoutsandnomenclatures of
theCommunityaccounting scheme.
Asuitablewayofcomplyingwiththerequirementsinitially,wouldbe
forthesetransposedaccounts,withexplanatorynotestobecommunicated to
theCommission,fortheaccountstobeexaminedbyaspecialcommitteeandfor
asummaryoftheaccountstobesenttotheMemberStates.
7.Thepublication ofannualaccounts,currentlygovernedbynational
practice,willcontinue.Theannualaccountsdrawnupaccordingtothe
Communityaccounting schemewillbepublishedbytherailwayundertakings in
anannualreport;thecurrentpublicationruleswillhowevercontinueto
applyduringthetransitional period.
8.Thestandardization oftheaccountingsystemsandannualaccountsof
railwayundertakings remainsthefinalobjective.Oneofthetasksofthe
specialistoommitteewillbetoassisttheCommissioninexaminingtheproblems
whichstandinthewayofsuchunification andinseekingappropriatesolutions.
SupplementtoBulletinNo.6/74

Proposal foraCouncil Regulation onthenecessary
measures toachieve comparability batweenthe accounting
systems andannual accounts ofrailway undertakings
THE C0ol7CIL OFTHE EUROFEAK "GOMCJITITISS
Having regard totheTreaty establishing theEuropean Economic Community ,
and inparticular Article 75thereof ,
Hiving regard toCouncil Decision 75/327/E3C^of20Kay1975on-ke
improvement ofthesituation ofrailway undertakings andtheharmonization of
rules governing financial relations "between such undertakings andStates and
inparticular Article 8(2)thereof ,
Having regard totheProposal from theCommission ,
Having regard totheopinion oftheEuropean Parliament ,
Having regard totheopinion oftheEconomic andSocial Committee ,
Where.-is :trieharmonization ofrules concerning financial relations "between
.v-;esandrailway undertakings must "bebased asfaraspossible onthe
financial andaccounting principles applicable toindustrial anacommercial
undertakings jwhereas this harmonization demands theimplementation ofthe
necessary measures toachieve comparability between theaccounting systems
andannual accounts ofallrailway undertakings j
V.hereasthe^comparability oftherailway undertakings accounting systems
must contribute toimproved cooperation between railway undertakings j
whereas tnis isindispensaole toanyfuture integration ofthese undertakings ;
Whereas i*cisappropriate that auniform accounting scheme reflecting the
special structure ofrailway undertakings should belaid down forthe
national railway undertakings oftheMember States ;
Whereas JorJ^if oration purposes ,itisdesirable thatrailway undertakings
_conxinue "GOpuolish their accounts annually ;
Whereas thereplacement by"these provisions ofthose nowinforce concerning arnual
accounts maypose problems forcertain railway undertakings ;,-ereas it
appropriate tolaydownatransitional period during which theundertakings "
mayconfine this operation tothetransposition oftheannual accounts inaccordance
*.heuniform accounting scheme ;
OJJToL152of12June 1975 -

-5-
Whereasannualaccounts,"transposedifnecessary,withexplanatorynotes,
shouldbeoommunicated totheCommissionwithinareasonableperiodto
enableittoassessthemandtosenda__summarythereoftotheMemberStates;
WhereasanAdvisoryCommitteeshouldbesetuptoassisttheCommissionin
standardising andrenderingcomparabletheaccountsofrailwayundertakings-
HASADOPTEDTHISREGULATION :
./•

–6–
Article 1
Thepurpose ofthis Regulation istomake theannual accounts of
railway undertakings comparable .Annual accounts comprise the "balance sheet ,
theprofit andloss account andtherelated explanatory notes .
Article 2
This Regulation shall apply tothefollowing railway undertakings :
-Société Nationale deschemins deferbeiges (SNCB) /Nationale Maatschappij
derBelgische Spoorwegen (NMBS )
-Danske Statsbaner (DSB;
-Deutsche Bundesbahn (DB)
-Société Nationale deschemins deferfrançais (SNCF )
-Corae Iompair Eireann (CIE)
-Azienda autonoma delle ferrovie dello Stato (PS)
–Société Nationale deschemins deferluxembourgeois (CFL)
-Naamloze Vennootschap Nederlandse Spoorwegen (NS)
-British Railways Board (BRB)
-Northern Ireland Railways Company Ltd .(NIR )
Article 3
Railway undertakings shall each year ,starting with theaccounting year 1978 ,
raw up .their annual accounts inaccordance with Annexes ItoIVwhich form an
integral part ofthis Regulation .
Article 4
1. Thebalance sheet drawn upinaccordance with themodel inAnnex I
shall use thenomenclature set out inAnnex II.
2. Theprofit andloss account drawn upinaccordance with themodel inAnnex III
shall use thenomenclature set out inAnnex IV.
Article 5
Railway undertakings shall attach totheannual accounts referred toin
Article 3explanatory notes concerning anyitem inrespect ofwhich anestimate ofvalue
hasbeen made ,forexample depreciation ,andwork inprogress .These notes
shall explain themethod ofevaluation used .
./•

-7-
Article6
Theannualaccountsshallbepublished.Theirpublication inthe
annualreportoftherailwayundertakingshallsatisfythisobligation.
Article7
1Asatransitional measure,theundertakings maycontinuetheircurrent
methodofpresentingtheirannualaccountsuntiltheendoftheaccountery
year19S4> onconditionthattheseaccountsaretransposedin
accordancewiththeprovisionsofArticle3to5*Wherenoentryismadein_respectofanitemofthenomenclature ,thereasonforthisshallbestated.
2.Duringthetransitional periodreferredtoabove,theundertakings
shallpublishtheirannualaccountsinaccordancewithexistingnational
practiceandthepublicationoftransposedaccountsshallnotbecompulsury.
Article8
1.TheMemberStatesshall•communicate totheCommissionwithinten
monthsoftheendoftheaccountingyearinquestiontheannualaccounts
drawnupinaccordancewiththeprovisionsofArticles3to5where
applicable ,thetransposedaccountsreferredtoinArticle7*
2.AfterconsultingtheCommitteereferredtoinArticle9»theCommission
shallsendasummarytotheMemberStateswithineightmonthsofreceiving
theaccounts.TheCommissionshallattachtothissummary
anyobservations whichinitsopinionarecalledforregardingthe ~
implementation ofthisRegulation.
Article9
x.AnAdvisoryCommitteeattachedtotheCommissionisherebysetupto
assisttheCommissionintheexaminationoftheannualaccountsofrailway
undertakings .
2.TheCommitteeshallgiveitsopiniononanyquestionrelatingto
theimplementation onthisRegulation.Itshallexamineinparticularthe
problemsandsolutionsconnectedwithimprovingthecomparability ofthe
annualaccountsofrailwayundertakings andmakingprogresstowardsgreater
standardization oftheiraccountingsystems.
3.TheCommitteeshallbechairedbyarepresentative oftheCommission
andshallconsistoftworepresentatives designatedbyeachMemberState.The
MembersoftheCommitteemayrequesttheassistanceofdesignatedexperts.
TheCommitteeshallbeconvenedbytheCommissionwhichshall
providethenecessarysecretarialservices.
./•

~8–
4«TheCommittee'sconclusionsshall "beincludedinthereportwhichthe
CommissionistosubmittotheCouncileverytwoyearspursuanttoArticle14ofCouncilDecision75/327/SECof20May1975on"th®improvementofthe
situationofrailwayundertakings andtheharmonization ofrulesgoverning
financialrelations "betweensuchundertakings andStates.
Article10
ThisRegulationshall"bebindinginitsentiretyanddirectly
applicableinallMemberStates.
DoneatBrussels. FortheCouncil
ThePresident

LAYOUTOFTHEBALANCESHEET
ASSETS
FIXEDASSETS/"Installations
Landandfixed
Less:depreciation
Transportstockand.equi.pmQrvtk
Less:depreciation
Otherstock&equipment
Less:depreciation
OTHERFIXEDASSETS
Fixedassetsunderconstruction
Participantsinother-undertakings
Long-termloans
Costoffloatingloansand
loanredemptionpremiums
Miscellaneous fixedassets
STOCKS
REALIZABLE ANDLIQUIDASSETS
Debtors
Loansrepayablewithin1year
Billsreceivable
Chequesinhand
Securities
Postalchequeaccounts,bankaccounts,
cashinhand
RESULTS
Lossesfor<:previousfinancialyears
Lossforthefinancialyear
ASSETStTOTALLIABILITIES
00
01
02
03.0
03.9
04
05.0
05.1
05.9
31
40
44
06.0
07.0CAPITALANDRESERyES
Capital
Reserves
CONTRIBUTIONS TOINVESTMENT COSTS
PROVISIONS
Provisionsforreplacement
Miscellaneous provisions
FUNDSFORSTAFF
LONG-TERMFINANCIAL DEBTS
Debentures
Stateloans
Otherfinancialdebts
SHORTTERMDEBTS
Creditors
Financialdebtswhoseterraislessthan
Billspayable \oneyear
RESULTS
Profitsforpreviousfinancialyears
Profitforthefinancialyear
LIABILITIES :TOTAL.,

ΑηηαχII
/t
WCftTEffGLATITREOFTHEBAI.ANCB-SHEET ACCOUNTS
CLASS0*ACCOUNTSFORCW17CAPITAL
00-CAPITAL
00.0–Stocksorsharespaidupandnotredeemed
00.1–Stocksorsharespaidupandredeemed
00.2-Stocksandsharesnotpaidup
00.3-Stateendowmentsorcontributions
Initialcapitalandanyvariations
01-RESERVES
01.0-Légalreserve
01.1–Statutoryreserves
01.2–Reservesforrevaluations ofassets
Increasesinvalueresultingfromrevaluations of
"balance-sheet items.
01.9–Otherreserves
Includesthecapitalcomponentoftheannual
redemptionpaymentsonloanswhereRailwayshave
chargedthiscomponenttotheprofitandloss
account.
02-CONTRIHJTIONS TOINVESTMENT COSTS
Contribution bytheStateorbythirdpartiestothe
implementation ofgiveninvestmentprojects
03-PROVISIONS
03.0-Provisionsforreplacement
Provisions madebycertainRailwaystofinancethe
replacement oftheirfixedassetsinsteadof
depreciating them.Railwayswhichdepreciatetheir
fixedassetsshouldchargetothisaccountthe
differencebetweenthedepreciation calculated
accordingtothereplacement valueofafixed
assetandthedepreciation calculatedscoordingto
theoriginalvalue.

-2-
03.9 –Miscellaneous provisions
Provisions made tocover certain losses andcharges .
Adjustments fordepreciation aretobe "booked tospecial
sub-accounts ofthecorresponding assets accounts .
04-FUNDS FORSTAFF
Inparticular ,pension funds administered bythe
Railways where there arenoautonomous pension schemes .
05-LONG-TERM FINANCIAL DEBTS
These aredebts whose term islonger than oneyear ;they must
beentered intheaccounts atrepayment value .
05.0 –Debenture :loans
05.1 –State loans
O5.9 -Other financial debts
06-RESULTS BROUGHT FORWARD
06.0 –Profits forprevious financial years
06.1 -Losses forprevious financial years
07-RESULT FOR THEFINANCIAL YEAR
07.0 –Profit forthefinancial year
07.1 –Loss forthefinancial year
./•

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CLASSI-FIXEDASSET -ACCOUNTS
10-LA3JDANDFIXEDINSTALLATIONS
10.0–Purchaseorconstruction value
Includinganyrevaluations andcontributions totmrd
parties.
10.0.0–Land(bothbuiltonandnotbuilton)
10.0.1-Earthworks andpermanentway
10.0.2–Majorstructures
10.0.3–Buildings
10.0.4–Electriotractionfixedinstallations
10.0.5–Safetyandtelecommunications installations
Inoludinglevelcrossings;notincludingbuildings
(cf.aocount10.0.3)
10.0.9-Miscellaneous installations
10.1–Depreciation
11-TRANSPORT STOCKANDEQUIPAIENT
11.0–Purchaseorconstruction value
11.0.0–Tractiveunits
11*0.0.0–Steamlocomotives
11.0.0.1–Electriclocomotives
11.0.0.2–Electricrailcars
Includingspecialtrailers
11.0.0.3–Diesellocomotives
II.O.O.4–Dieselrailcars
Includingspecialirailers
II.O.O.9–Otherpoweredunits.
Includingbatterypoweredrailmotortractorsandrailcarsanddieselrailmotortractors.

-4-
/i
11.0.1-Hauledpassengervehicles
11.0.2-Hauledgoodsvehicles
11.0.3-Roadtransportstockandequipment
11.0.4-MarineBtockandequipment
Includinghovercraft
11.0.9-Otherstockandequipment
Includinglarge,mediumandsmallcontainers
11.1-Depreciation
12-OTHERSTOCKANDEQUIPMENT
Includingfurniture,machinery,toolBandspecial-
purposeservicevehicles(railcarsforthe
inspectionoftunnels,railcarsfortheinspection
oftheoverheadcontactwire,etc.)palletsand
taokle.
12.0-Purchaseorconstruction value
12.1–Depreciation <
13-FIXEDASSETSUNDERCONSTRUCTION
13.0-Fixedinstallations
13.1-Transportstookandequipment
13.9-Otherstookandequipment
14-PARTICIPATIONS INOTHERUNDERTAKINGS
15-LONG-TERM LOANS
Loanswhosetermismorsthanoneyear.
Adjustments ftfrdepreciation aretobebookedto
sub-aooount 15.1.
•/.

-5-
23•C-Nominal v^luo
15-0.0–Loa"3tosur-s 'diar .
;c..(t.»>-0t'icr1oans
i'j.' .-Adjustments fordepreciation
le - •-*>'FLOATING LOiNS ANDLOAN REPJ->IPJ .TCTI :".--s*TLT ^
For *thportion not yet paid ofS .
l7-MISCELLANEOUS FIXED ASSETS
Including patents ,concessions ,licences andother
similar rights .
CLASS II-STOCK ACCOUNTS
20-SUPPLIES INSTORE ORINTHE YARDS
Adjustments fordepreciation are to "bebooked to
sub-account 20.1 .
20.0 -Purchase orconstruction value
20.0.0 -Supplies fortractive units andhauled vehioles
20.0.1 -Supplies forthepermanent way
20.0.2 -Safety andtelecommunications supplies andsupplies for
electrical installation
20.0.3 -Supplies forvarious fixed assets
20.0.4 –Consumable supplies
20.1 -Adjustments fordepreciation

-6-
/i
m
21-SUPPLIESBEIHOMANUFACTURED ORUNDERREPAIR
Includingworkinprogressintheworkshops,unless
-thevalueofthisworkisalreadyincludedunder
acoount20.
CLASSIII-SUNDRYDEBTORAJTDCREDITOR ACCOUNTS
30-DEBTORS
30.0-Nominalvalue
30.0.0-Suppliers
30.0.1-Clients
30.0.2-Staff
30.0.3-State
30.0.4-Susidiaries
30.0.5-Partnersorshareholders
30.0.6-Otherdebtors
30.0.7–Suspenseandpre-payment ac
30.1-Adjustmentsfordepreciation
31-CREDITORS
31.0-Suppliers
31.1-Clients
31.2-Staff
31.3-State
31.4–Subsidiaries
31.5–Partnersorshareholders
31.6-Othercreditors
Includingdepositsandsecuritiesreoeived
31.7-SuspenseandprepaymentaccountAdjustments for
depreciation areto
bebookedtosub­
account30.1
oount

-7-
yGr
CU.ri3;*y-FlliMiCIhi,&CCCUST3
40~FINANCIALDEF'S'WHOSETEffirisLS^c-TKA?»G»?YEAi?
41-LtWSWfiO'J'GTERK313LESS'.VKANQK2YEAR
4--«>"Nominalvalue
4--'iAJ.J(atinei'jtfordepmiation
A2-Bill,SREOEIVABLE
42.0■"Bominalvalue
4-:.a-Adjustmentsfordepreciation
43-CHEQUESII?HMD
44-BILLSPAYABLE
45~SECURITIES
Notincludingparticipationinotherundertakings
(cf.account14) s4j»0–Purchasevalue
45«1–Adjustmentsfordepreciation
46-POSTALCHEQUEACCOUNTS
AJ--BANKACCOUNTS
43-CA2JIIVHJL3D
Nu-Cla-js7-INTERNALOPERATIONSmaybeusedbynetworkswhichkeepthei
accountsaccordingtotheuniformaccountingschemestraightaway.

LAYOUTOPTHEPROFITMPLOPSACCOUNT(91)
I.GeneraloperationAnnexIII
&
COSTSBYTYPE REVENUEBYTYPE
«
60Staffoosts
A)transportandanoillaryactivities
B)otheraotivities70Trafficrevenue
,a?8en^er^luggagetraffio(a)byrail
lb)byroad
(c)byothermeansoftransport
1.GoodBtraffic(adistinctiontobemade
betweennationalandinternationaltraffic)
(a)fulltrainandwagonloads61Materialssuppliedandservicesperformed
bv-thirdparties
A)transportandanoillaryactivities
B)otheraotivities
62Taxesanddues
A)transportandanoillaryaotivitiesvdjparrloaasandparcels(c)"byroad
(d)byothermeansoftransport
2.Postaltraffift
B)otheraotivities
71Finanoialrevenue
63Allocationsfordepreciation
A)transportandancillaryactivities
I
B)otheractivities I1.SourceX
2.SourceY
72Revenuefromotheractivities and
miscellaneous income
64Allocationstoprovisionaocounts
A)transportandancillaryactivities
B)otheractivities73Contraofoostsbookedtootheraocounts
74Compensations receivedfromtheStateand
fromotherpubliobodiesunder
0.Regulation(EEC)1191/69
1.RegulationlEEC^1192/69
2.Regulation(EEC;1107/7065Financialoharges
A)transportandancillaryaotivities
B)otheraotivities
EXPENDITURE TOTAL REVENUETOTAL
91.0Operatingprofitforthefinancialyear91.1Operatinglossforthefinancialyear
II.Summaryoftheprofitandlossaocount
91»1Operatinglossforthefinanoialyear
91.3Exceptionallosses
91.4Corporationtax91.0Operatingprofitforthefinancialyear
91.2Exceptionalprofits
91*5Balancingsubsidy
91.6Profitforthefinancialyear(tobetransferredtoaccount0"?»0)91.7Lossforthefinancialyear(tobetransferredtoaccount07.l)

Annex IV
/F
Nomenclature oftheProfit andLoss Account (seeAnnex IIIforlayout )
(Account sforcosts andincome "bytype )
I.GEÏÏERAL OPERATION
CLASS VI-ACCOUNTS FOR COSTS BYTYPE
60–STAFF COSTS (subdivided "between -A–"transport andancillary activities' *
and-B–"other activities ")
60.0 –Remuneration ofstaff inactive employment
Allremuneration ofstaff ,including remuneration
relating tofixed assets ,supplies andwork for
third parties .
60.1 –Pension charges
Amount ofpensions paid outdirectly "bythe
Railways less anycontributions paid byemployees
inaotive employment .
Amount ofcontributions paid bytheRailways to
autonomous pension funds .
60.2 –Miscellaneous sooial security costs
Inparticular ,contributions bytheRailways in
respects offamily benefits ,social welfare ,
security ,staff training ,etc .
Theremuneration ofstaff inthedepartment
responsible forpensions andother welfare
activities istobebooked toaccount 60.0 .
61-MATERIALS SUPPLIED AM)SERVICES PERFORMED BYTHIRD PARTIES (subdivided
between "transport andancillary activities "and
"other activities ")
♦>1£.»
./•

–2–
61.0-Fuel,powerandlight
Consumption ,forwhateverpurpose,includingthat
relatingtofixedassetsandthird,parties.
61.1-Materialconsumption
Consumptionforwhateverpurpose,includingthat
relatingtofixedassetsandthirdparties.
61.2-Servicesperformedbythirdparties
Includingthoserelatingtofixedassetsand
thirdparties.
61.3-Rentals
Inoludinghireofrollingstockandtools.
61.4-Miscellaneous charges
Includinginsurancepremiumsandindemnities ,'
waterandgasandsundryadministrative costs
(fees,telephone,postage,advertisements ,
publioityetc.).
62–TAXESANDDUES(subdividedbetweentransportandancillaryactivities
andotheractivities)
63-ALLOCATIONFORDEPRECIATION (subdividedbetweentransportandancillaryactivitiesandotheractivities)
Alsoallocationstothereplacementprovision.
64–ALLOCATIONS TOPROVISIONACCOUNTS(subdividedbetweentransportand
ancillaryactivitiesandotheractivities)
Provisions ofallkinds.
65-FINANCIALCHARGES(subdividedbetweentransportandancillaryactivities
andotheractivities).
./

-3-
lc
CLASS VII-REVENUE ACCOUNTS BYTYPE (*)
70-TRAFPIC REVENUE
Alltraffic revenue (rail ,road and .other )
excluding service ,transport operations but
inoluding associated revenue .
70.0 -Passenger andluggage traffic
a)byrail
b)bytfoad
c)byother means oftransport
70.1 -Goods traffic (adistinction tobemade between national and
international traffio )
a)full trains andwagon loads
b)part loads andparcels
c)byroad
d)byother means oftransport .
70.2 –Postal traffic .
71-FINANCIAL REVENUE -Source
Inoluding interest onsecurities held anddividends
from participation inother undertakings
72-REVENUE FROM OTHER ACTIVITIES ANDMISCELLANEOUS INCOME
Inparticular from work andsupplies forthird
parties and rents .
73-CONTRA OFCOSTS BOOKED TOOTHER ACCOUNTS
Inparticular ,fixed asset accounts andsupplies
accounts .
(*)Allrevenue netoftax (inparticular ,netofVAT)
•/o

-4-
74-CCMFS5TSATI 0H3RECEIVED PROM THESTATE ANDPROM OTHER PUBLIC BODIES
74.0 -Compensation forpublio service obligations
(Regulation (EEC)1191/69)
74.O.O-Tariff obligations
Alltariff obligations .
74*0.1 -Other compensations
74*1 –Compensations forthenormalization ofaocounts
(Regulation (EEC)II92/69)–inaccordance with theprovision
ofArtiole 10ofRegulation 1192/69*
74*2 -Other compensations
(Regulation (EEC)1107/70)
II.SUMMARY PROFITS AND LOSSES
91.0 -Operating profit forthefinanoial year
91.1 -Operating loss forthefinancial year
91.2 -Exceptional profits
91.3 -Exceptional losses
91.4 -Corporation tax
91.5 -Balancing subsidy
91.6-Profit forthefinancial year
91*7 –LOBS forthefinanoial year .