lexiara

1.

Directive 2012/34/EU of the European Parliament and of the Council of 21 November 2012 establishing a single European railway area (recast) Text with EEA relevance · European Union

Account separation separate profit and loss accounts and balance sheets for freight, passenger and infrastructure management activities; detailed information on individual sources and uses of public funds and other forms of compensation in a transparent and detailed manner, including a detailed review of the businesses' cash flows in order to determine in what way these public funds and other forms of compensation have been used; cost and profit categories making it possible to determine whether cross-subsidies between these different activities occurred, according to the requirements of the regulatory body; methodology used to allocate costs between different activities; where the regulated firm is part of a group structure, full details of inter-company payments.

· All articles ·

Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.