Decree No. 44 / 2003 Coll.
Decree on the definition of the costs associated with the operation of the railway infrastructure
Valid
Effective from 17.02.2003
44
DECLARATION
of 4 February 2003
on the definition of the costs associated with the operation of the railway infrastructure
The Ministry of Transport provides pursuant to § 22 (4) of Act No. 77 / 2002 Coll., on the public limited company České dráhy, state organization Railway Infrastructure Administration and amending Act No. 266 / 1994 Coll., on Railways, as amended, and Act No. 77 / 1997 Coll., on the State Company, as amended:
Basic concepts
For the purposes of this decree:
(a) eligible costs
1. with the provision of railway infrastructure operability, the amount effectively spent on compliance with the technical conditions of railway infrastructure operability under a specific legislation, (1) to be determined pursuant to this Regulation from the costs recorded in the railway infrastructure operator's accounts,
2. with the operation of the railway infrastructure, the component of which is defined in the annex to the specific legislation, (2) the amount which is effectively spent on activities which provide for and serve the railway transport and organise railway transport under the special legislation, (3) which shall be determined according to this Regulation from the costs recorded in the accounts of the railway infrastructure operator;
(b) calculation ones defined by the quantity, time or combination thereof for which costs and revenues are calculated;
(c) the maintenance unit unit as set out in the Annex to this Decree;
(d) a recalculated maintenance unit consisting of measurable maintenance units as set out in the Annex to this Decree, all professional activities involved in the repair and maintenance of the railway infrastructure and its technical installations;
(e) an hour of work on average of the hours of employment of designated staff from the applicable working time fund;
(f) by a cost centre, the lowest organisational unit where costs are collected and evaluated;
(g) by means of a common central control, in the information system otherwise not attributable to the cost of the cost centre;
(h) the operational direction of the management including cost items related to the management and function of the technical background of the organisational unit;
(i) administrative direction of the common costs of ČD public limited company associated with the management and administration of the company,
j) centralised costs common costs of corporate importance, budgeted and charged at the level of the management centre and designated organisational components of ČD public limited company;
(k) intra-corporate costs costs registered according to the purpose of their costs, determined in accordance with the special legislature4) within the designated accounting classes, within the meaning of the accounting schedule and the classification of the performance and costs of ČD public limited company.
List of eligible costs associated with the safety of railway infrastructure operability
(1) The basic calculation leader for determining the cost of the ČD public limited company to ensure the operation of the railway infrastructure is the recalculated maintenance unit.
(2) The total costs of repair and maintenance of the converted maintenance unit include the share of ČD's operating and administrative management and the share of centralised costs.
(3) For the needs of the recalculated maintenance unit, the maintenance of the assets of the state-owned organization of the Railway Infrastructure Administration and the assets of the ČD public limited company for the purpose of ensuring the operation of the road from the maintenance of the assets of the ČD public company for the business of the carrier.
(4) The costs referred to in paragraph 2 shall consist of:
(a) the cost of the consumption of materials, energy and services;
(b) the wage costs of staff providing maintenance and repair of the road;
(c) general health insurance, social security and state policy allowance (5), collected from the wage costs referred to in (b);
(d) the accounting depreciation of the assets of ČD's public limited liability company to ensure the operation of the road;
(e) in-house costs related to the provision of railway infrastructure operability;
(f) other eligible costs related to the security of railway infrastructure operability not covered by points (a) to (e);
(g) the operational direction of ČD public limited company, which is allocated according to the proportion of wage costs,
(h) the share of the administrative director to be determined on the basis of the criterion of the cost sharing without the component of the operating director;
(j) the centre direction which is allocated according to the proportion of wage costs.
List of eligible costs associated with the operation of the railway infrastructure
(1) The basic calculation act for determining the amount of the costs and the ČD public limited company associated with the operation of the railway infrastructure is the hour of work of the employees involved in the operation of the railway infrastructure.
(2) The basis of the valuation shall be the costs reported for the train transport organisation's activities plus the relevant shares of the centre, operational and administrative direction and centralised costs.
(3) The costs referred to in paragraph 2 consist of:
(a) the cost of the consumption of materials, energy and services; in cases where the costs mentioned are jointly provided for both the operation of the railway infrastructure and other activities of the ČD public limited company, such as lighting, heating and maintenance of the transport building, these costs must be divided in proportion to the purposes and / or activities,
(b) the wage costs of staff involved in the operation of the railway infrastructure;
(c) general health insurance, social security and state policy allowance (6) collected from wage costs as referred to in (b);
(d) the book depreciation of the assets of the ČD public limited company serving the operation of the railway infrastructure; in cases in which such property also serves to secure other activities, it is necessary to divide those costs in proportion to the purposes and / or activities,
(e) in-house costs related to ensuring the operation of the railway infrastructure;
(f) other eligible costs related to the operation of the railway infrastructure not covered by points (a) to (e);
(g) the centre direction which is allocated according to the proportion of wage costs;
(h) operating overhead, which is allocated according to the proportion of wage costs;
(i) the share of the administrative director to be determined on the basis of the criterion of direct costs without the component of the operating director;
(j) the share of centralised costs to be determined on the basis of the criterion of direct costs without the component of the operational direction.
Determination of costs
In order to determine the cost of the designated calculation ones pursuant to Sections 2 and 3 and to demonstrate the actual cost level of the activities in question, the initial accounting documents registered in the relevant accounts of ČD's analytical accounting records shall be carried out in accordance with a specific law. 7)
Definition of reasonable profit
The reasonable profit of ČD's public limited company for the activities of the railway infrastructure operation and its operability shall be set at a maximum of 9% of the total eligible costs as defined in Sections 2 and 3. The amount of profit will be specified for each year in a contract between the Railway Infrastructure Administration and ČD public limited company.
Implementation of costs
The Railway Infrastructure Administration shall make reimbursement of the costs determined in accordance with Sections 2 and 3 in regular monthly amounts of one twelfth of the contracted annual volume by the fifth day of each calendar month.
Method of defining costs for the modernisation and development of the railway infrastructure
The calculation leader for determining the cost of the ČD public limited company is the hour of work calculated from the volume of wage and costs related to the civil engineering activities carried out in relation to the modernisation and development of the railway infrastructure of the year in question. 8)
Implementation of costs
The Railway Infrastructure Administration shall make reimbursement of the costs determined in accordance with Section 7 in regular monthly amounts of one twelfth of the contracted annual volume, by the fifth day of each calendar month.
Efficacy
This decree shall take effect on the day of its publication.
Minister:
Ing. Šimonovský v. r.
Annex to Decree No 44 / 2003 Coll.
Definition of maintenance units
Maintenance unit for:
1. The railway superstructure represents 1 standard metre of unelectrified track without track circuits with concrete (or steel) sleepers and the following additional parameters:
(a) the actual operating load shall be between 10 and 14 million gross tonnes per year (million tonnes / year);
(b) the track speed is between 60 and 90 km.h-1;
(c) the track is in a straight direction or an arc having a radius exceeding 800 m and a gradient of up to and including 10 °,
(d) the period of use (age) of the tangible property is up to and including 5 years from the year of acquisition.
For tracks with different parameters, the conversion factors are then converted into the maintenance unit, which are added to or subtracted from the basic length.
2. The railway bottom represents 1 standard metre of the body of the railway underrun of a single track at the level of the terrain or at a height up to one metre or in a cut up to a maximum depth of up to one metre, with an operating load up to 18 million hrt / year and corresponding to the structure of the railway underfloor.
(a) Seats with different ratios than those referred to in the previous point shall be converted into maintenance units by multiplying their length (or area) by the fixed correction factors and the resulting value of the surcharges shall be added to the base number of the railway bottom maintenance units.
(b) For the purpose of calculating the maintenance units of the railway bottom, the number of normal metres of track length shall be considered as the basic number of maintenance units of the railway bottom (usually the construction length of the first track on the open track or at the railway station).
3. Buildings owned by the Railway Infrastructure Administration state organization represent 1 metre of cubical built space.
4. The bridges represent the sum of the range of supporting structures and the height of the lower structure multiplied by the factor, which characterises the object in particular with regard to the expression of maintenance performance (environment, traffic intensity, track storage method, coating surface of steel and solid parts, oblique, etc.).
5. Tunnels represent 1 standard metre of single-track tunnel or 0,56 standard meter of double-track tunnel.
6. The communication and signalling technology is a sub-indicator for determining the time needed for the maintenance of a specific volume of equipment, which takes into account both the time needed for maintenance and the time for non-normalised performance of the main activity - local additional needs, in hours per year.
7. Electrical engineering and energy is a sub-indicator for determining the time needed to maintain a specific volume of equipment, derived from standard hours, which takes into account the time required for maintenance in hours per year.
1) Sections 25 and 26 of Decree No. 177 / 1995 Coll., which issues the construction and technical rules of the runways, as amended by Decree No. 346 / 2000 Coll.
2) Annex No. 1 of the Act No. 77 / 2002 Coll., on the Czech Railways Stock Company, State Organisation of the Railway Infrastructure Administration and amending Act No. 266 / 1994 Coll., on Railways, as amended, and Act No. 77 / 1997 Coll., on the State Company, as amended.
3) Sections 3, 10 and 13 of Decree No. 173 / 1995 Coll., which is published by the Railway Regulations.
4) Article 14 of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 353 / 2001 Coll.
5) For example Act No. 589 / 1992 Coll., on Social Security Insurance and Contribution to State Employment Policy, as amended by Act No. 10 / 1993 Coll., No. 160 / 1993 Coll., No. 307 / 1993 Coll., No. 42 / 1994 Coll., No. 241 / 1994 Coll., No. 59 / 1995 Coll., No. 118 / 1995 Coll., No. 140 / 2000 Coll., No. 132 / 2000 Coll., No. 220 / 2000 Coll., No. 238 / 2000 Coll., No. 492 / 2000 Coll.
6) For example Act No. 589 / 1992 Coll., as amended, and Act No. 592 / 1992 Coll., as amended.
7) Paragraph 13 (1) (c) of Act No. 563 / 1991 Coll., as amended by Act No. 353 / 2001 Coll.
8) § 24 paragraph 1 of Act No. 77 / 2002 Coll.
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Regulation Information
| Citation | Decree No. 44 / 2003 Coll., on the definition of the costs associated with the operation of the railway infrastructure |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 17.02.2003 |
|---|---|
| Effective from | 17.02.2003 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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