COUNCIL REGULATION (EEC) No 2183/78  of 19 September 1978  laying down uniform costing principles for railway undertakings
THE COUNCIL OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 75 thereof,
Having regard to Council Decision 75/327/EEC of 20 May 1975 on the improvement of the situation of railway undertakings and the harmonization of rules governing financial relations between such undertakings and States (1), and in particular Article 8 (2) thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Parliament (2),
Having regard to the opinion of the Economic and Social Committee (3),
Whereas the establishment of uniform costing principles for railway undertakings should ensure closer cooperation between them and contribute to the improvement of their financial situation;
Whereas it is preferable as a first step to limit the scope of this costing to international goods traffic in full train loads;
Whereas the information provided by cost calculations based on common principles and its exchange between the railway undertakings concerned are of importance in the taking of commercial decisions on the conditions for accepting or refusing international freight traffic or the termination of existing traffic;
Whereas, in order to assist the Commission in studying the application of uniform costing principles and of measures leading to further improvements, an Advisory Committee should be set up,
1. The uniform costing principles for railway undertakings established by this Regulation shall apply to international freight transport carried in full train loads.
2. "International freight transport" means transport of freight by trains using the networks of at least two Member States, moving by rail or train ferry throughout.
3. "Carried in full train loads" means that the consignment comprises several wagon loads offered for carriage at the same time by the same sender at the same station, and forwarded directly as a full train to the same consignee at the same destination station.
This Regulation shall apply to the following railway undertakings:  - Société nationale des chemins de fer belges (SNCB),
Nationale Maatschappij der Belgische Spoorwegen (NMBS),
- Danske Statsbaner (DSB),
- Deutsche Bundesbahn (DB),
- Société nationale des chemins de fer français (SNCF),
- Coras Iompair Eireann (CIE),
- Azienda autonoma delle ferrovie dello Stato (FS),
- Société nationale des chemins de fer luxembourgeois (CFL),  (1)OJ No L 152, 12.6.1975, p. 3. (2)OJ No C 266, 7.11.1977, p. 14. (3)OJ No C 18, 23.1.1978, p. 30.
- Naamloze Vennootschap Nederlandse Spoorwegen (NS),
- British Railways Board (BRB),
- Northern Ireland Railways Company Ltd (NIR).
1. From 1 January 1979, the railway undertakings shall calculate the costs of the freight transport referred to in Article 1 in accordance with the following general principle.
"Costs" shall be the change in the total costs of the railway undertaking resulting from the introduction of new traffic, from an increase or a reduction in existing traffic or from the termination of such traffic. "Change" means:    - for new traffic or for an increased volume of existing traffic, the additional costs to the railway undertaking resulting from the acceptance of such traffic,
- for existing traffic the termination of which is being considered or for a reduction in volume of existing traffic, the savings in costs resulting from the termination or reduction of such traffic.
2. In addition to the calculation of costs in accordance with the general principle set out in paragraph 1, the railway undertakings shall calculate the total costs defined in Annex IV, provided however, either that the railway undertaking uses them for the railway activities covered by this Regulation or that there is agreement with the other railway undertakings participating in the same traffic that they should be calculated.
1. Costs shall be calculated for the same period as the expected duration of the traffic being costed and taking into account the economic conditions forecast for that period.
2. Costs shall be calculated with reference to the standard list in Annex I, on the basis of the guidelines in Annex II and taking into account the various traffic characteristics of which an indicative list is given in Annex III.
3. For the purpose of calculating costs, railway undertakings may use the standard bases for cost calculation defined in Annex IV.
Within the limits of their commercial responsibility, railway undertakings participating in international freight transport as defined in Article 1 shall communicate to the other railway undertakings participating in the same traffic, on a basis of reciprocity, at the latter's request and in confidence, the information referred to in Article 3 and shall indicate the bases used for the calculation.
1. An Advisory Committee shall be set up to assist the Commission in studying the application of the principles set out in this Regulation.
2. The Committee shall give its opinion on any question relating to the implementation of this Regulation and shall study measures designed to improve the provisions thereof.
3. The Committee shall be chaired by a representative of the Commission and shall consist of two representatives designated by each Member State. The members of the Committee may be assisted by experts designated by them. The Committee shall be convened by the Commission which shall provide the necessary secretarial services.
4. The Committee's conclusions shall be set out in the report which the Commission will submit to the Council every two years pursuant to Article 14 (1) of Decision 75/327/EEC.
This Regulation shall be binding in its entirety and directly applicable in all Member States.