
Article 1 
From 1 January 1971, there shall be introduced, in the manner provided for in this Regulation, a standard and permanent accounting system for expenditure on infrastructure in respect of transport by rail, road and inland waterway.
Article 2 

1. Expenditure to be entered in the accounts shall comprise both expenditure relating specifically to the transport function of infrastructure and that part of expenditure common to that function and to other functions which is attributable to the transport function.
2. Irrespective of the accounting rules applied in Member States, expenditure to be recorded for any one year shall be expenditure incurred during that year on the construction, running and administration of infrastructure. Amortisation of, and interest on, loans contracted for the purpose of financing infrastructure expenditure shall not be included.
Article 3 
Infrastructure expenditure accounts shall be kept for each of the railway networks listed in Annex II (A.1) and for the total of all the other networks listed in Annex II (A.2), as well as for all roads and inland waterways open to public traffic, with the following exceptions:

((a)) roads closed to motor traffic, that is, to vehicles with a cylinder capacity equal to or exceeding 50 cm3;
((b)) roads used exclusively by agricultural or forestry vehicles or which serve only to provide access for agricultural or forestry operations;
((c)) inland waterways on which traffic is limited to vessels of less than 250 tonnes deadweight;
((d)) waterways of a maritime character, as listed in Regulation (EEC) No 281/71.
Article 4 
Infrastructure expenditure accounts shall be prepared in accordance with the forms shown in Annex I.
The detailed procedures for preparing these accounts shall be laid down by each Member State.
Article 5 

1. Member States shall send to the Commission, not later than 31 December of each year, the accounts for the previous year in respect of infrastructure expenditure and shall present these accounts in the forms shown in Annex 1 (SIC! Annex I).
2. Separate accounts shall be presented:
(a) in respect of railways:
((i)) for each of the networks listed in Annex II (A.1);
((ii)) for the total of all the other networks listed in Annex II (A.2). However, the returns relating to these networks shall be sent only once every five years, starting with those for the year 1980.
(b) in respect of roads, for each category of road listed in Annex II B, giving separate figures for those sections of such roads situated within built-up areas and those situated outside such areas;
(c) in respect of inland waterways, in accordance with the headings set out in Annex II C.
Article 6 
Member States shall send to the Commission, at the same time as they send the accounts referred to in Article 5, and in respect of the same period, totals for the expenditure on infrastructure used by each mode of transport in respect of the following items:

— loans contracted during the year for the purpose of financing infrastructure expenditure;
— capital repayments and, separately, interest on loans contracted earlier.
When compiling these totals, Member States shall take into account only those loans expressly assigned to the financing of infrastructure expenditure.
Article 7 
Member States shall send to the Commission, at the same time as they send the accounts referred to in Article 5 and in respect of the same period, returns relating to the use of infrastructures in accordance with Tables A, B (1.1) and C of Annex III.
The returns covered by Tables B (1.2) and B (2) of that Annex shall be sent only once every five years. In the case of Table B (1.2) returns shall be sent for the first time for the year 1980 and, in the case of Table B (2), returns shall be suspended until work on the system of charging for the use of infrastructure make them necessary.
Article 8 

1. Until such time as common criteria for determining the proportion attributable to the transport function of expenditure common to that function and to other functions of infrastructure expenditure have been laid down by the Commission in pursuance of Article 9 (1) and applied by the Member States, expenditure relating specifically to the transport function and total common expenditure shall be recorded separately under the various headings shown in the forms of accounts.
2. Until, in pursuance of Article 9 (1), agreement has been reached on the criteria to be applied in drawing the dividing line between roads situated within built-up areas and those situated outside such areas, Member States shall, when compiling the figures referred to in Article 5 (2) (b) and in Annex III B, use criteria of their own choice, details of which shall be included in the information which they send to the Commission pursuant to Articles 5 and 7.
3. For the Federal Republic of Germany, communication to the Commission of the information provided for in Annex II C shall be compulsory only with effect from the return for the year 1972.
4. Communication to the Commission of the returns relating to the use of infrastructure covered by Table B 1 of Annex III shall, as regards returns for the years 1972 to 1974, be compulsory for the single-digit categories of vehicle and optional for the other categories.
5. For the Netherlands, communication to the Commission of the returns relating to the use of infrastructure covered by Table B of Annex III shall be compulsory in respect of roads in that country falling within category 5 in Annex II B only with effect from the return for the year 1975.
6. For Italy, communication to the Commission of the returns relating to the use of infrastructure covered by Table B 2 of Annex III shall be effected for the first time in respect of the return for the year 1971. Subsequent communication of returns in respect of that Table shall be effected in the years provided for in the second paragraph of Article 7.
7. Communication to the Commission of the returns relating to the use of infrastructure covered by Table C of Annex III shall be compulsory:
— for Belgium, in respect of vessels in categories (e) and (f) and of traffic on the maritime basin of the Scheldt (SIC! Schelde), only with effect from the return for the year 1973;
— for the Federal Republic of Germany, only with effect from the return for the year 1973;
— for France, in respect of vessels of categories (e) and (f) and of the number of vessels passed through locks, only with effect from the return for the year 1974;
— for the Netherlands, in respect of regulated rivers, only with effect from the return for the year 1972.
Article 9 

1. The Commission shall be responsible for the overall co-ordination of the various measures arising out of this Regulation and for seeing that its provisions are applied in a uniform manner. In particular the Commission shall specify the contents of the various headings in the forms of accounts shown in Annex I and lay down common criteria for determining the proportion attributable to the transport function of expenditure common to that function and to other functions of infrastructure.The Commission shall also endeavour to bring about a progressive alignment of the detailed accounting procedures followed in Member States, the approximation of the criteria applied in drawing the dividing line between roads situated within built-up areas and those situated outside such areas, and the improvement and approximation of methods for compiling returns on the use of infrastructure.
2. The committee of Government experts referred to in Article 5 of the Council Decision of 13 May 1965 implementing Article 4 of Council Decision No 64/389/EEC of 22 June 1964 on the organisation of an inquiry into infrastructure costs in respect of transport by rail, road and inland waterway shall assist the Commission in carrying out these tasks and also in drawing up the list of inland waterways referred to in Article 3 (e).
3. The Commission shall submit annually to the Council, six months after receipt of the information provided for in Articles 5, 6 and 7, a summary giving the main features of the accounts in respect of infrastructure expenditure.
Article 10 
The Council may, acting by qualified majority on a proposal from the Commission, make such amendments to the Annexes to this Regulation as may be required in the light of experience and of the measures adopted as regards charging for the use of infrastructure.
Article 11 
Member States shall, in good time and after consulting the Commission, adopt such laws, regulations or administrative provisions as may be necessary for the implementation of this Regulation.
Where a Member State so requests, or where the Commission considers it appropriate, the Commission shall consult with the Member States concerned upon the proposed terms of the measures referred to in the preceding paragraph.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX I
A. 

1.. Investment expenditure
(expenditure on new construction, extension, reconstruction and renewals)
2.. Current expenditure
(expenditure on maintenance and operation)
3.. General expenses

B. 

1.. Investment expenditure
(expenditure on new construction, extension, reconstruction and renewals)
2.. Current expenditure
(expenditure on maintenance and operation)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.. Traffic police
4.. General expenses

C. 

1.. Investment expenditure
(expenditure on new construction, extension, reconstruction and renewals)
2.. Current expenditure
(expenditure on maintenance and operation)
3.. Waterway police
4.. General expenses

ANNEX II
A.1. RAIL — 

— Société Nationale des Chemins de Fer Belges (SNCB)/Nationale Maatschappij der Belgische Spoorwegen (NMBS),
— Danske Statsbaner (DSB),
— Deutsche Bundesbahn (DB),
— Deutsche Reichsbahn (DR),
— Οργανισμός Σιδηροδρόμων Ελλάδος (ΟΣΕ),
— Red Nacionale (SIC! Nacional) de los Ferrocarriles Españoles (RENFE),
— Société Nationale des Chemins de Fer Français (SNCF),
— Iarnród Éireann,
— Ente Ferrovie dello Stato (FS),
— Société Nationale des Chemins de Fer Luxembourgeois (CFL),
— Naamloze Vernootschap Nederlandse Spoorwegen (NS),
— Österreichische Bundesbahnen (ÖBB),
— Caminhos-de-Ferro Portugueses, EP (CP),
— Valtionrautatiet/Statsjärnvägarna (VR),
— Statens järnvägar (SJ),
— British Rail (BR),
— Northern Ireland Railways (NIR).

Czech Republic


— Správa železniční dopravní cesty s.o.

Republic of Estonia


— AS Eesti Raudtee;
— Edelaraudtee AS

Republic of Latvia


— Valsts akciju sabiedrība ‘Latvijas Dzelzceļš’ (LDZ)

Republic of Lithuania


— Akcinė bendrovė ‘Lietuvos geležinkeliai’

Republic of Hungary


— Magyar Államvasutak Rt. (MÁV)
— Győr-Sopron-Ebenfurti Vasút Rt. (GySEV)

Republic of Poland


— PKP Polskie Linie Kolejowe S.A.

Republic of Slovenia


— Slovenske železnice (SŽ)

Slovak Republic


— Železnice Slovenskej republiky (ŽSR).

Republic of Bulgaria


— Национална компания ‘Железопътна инфраструктура’ (НК ‘ЖИ’)

Romania


— Compania Națională de Căi Ferate ‘C.F.R.’ — S.A. (CFR).

Republic of Croatia


— HŽ Infrastruktura d.o.o.

A.2. RAIL — 

 Albtal-Verkehrs-Gesellschaft mbH
 Alsternordbahn GmbH
 Eisenbahn-Gesellschaft Altona-Kaltenkirchen-Neumünster
 Augsburger Lokalbahn GmbH
 Bayerische Landeshafenverwaltung
 Bentheimer Eisenbahn AG
 Birkenfelder Eisenbahn GmbH
 Delmenhorst-Harpstedter Eisenbahn GmbH
 DB, Bundesbahndirektion Frankfurt, Ne-Geschäftsführung
 Deutsche Eisenbahn-GmbH
 Dortmunder Eisenbahn
 Elmshorn-Barmstedt-Oldesloer Eisenbahn AG
 Verkehrsbetriebe Extertal— Extertalbahn GmbH
 Filderbahn der Stuttgarter Straßenbahnen AG
 Hafen- und Verkehrsbetriebe der Stadt Kiel
 Häfen der Stadt Köln
 Hafen- und Bahnbetriebe der Stadt Krefeld
 Hersfelder Kreisbahn
 Hohenzollerische Landesbahn AG
 Verkehrsbetriebe Grafschaft Hoya GmbH
 Hümmlinger Kreisbahn
 Ilmebahn-Gesellschaft AG
 Köln-Bonner Eisenbahnen AG
 Kölner-Verkehrs-Betriebe AG (Köln-Frechen-Benzelrather Eisenbahn)
 Eisenbahn Köln-Mülheim-Leverkusen der Farbenfabriken Bayer AG
 Krefelder Eisenbahn-Gesellschaft AG
 Kreiswerke Gelnhausen GmbH — Verkehrsbetriebe
 Meppen-Haselünner Eisenbahn
 Merzig-Büschfelder Eisenbahn GmbH
 Mindener Kreisbahnen
 Bahnen der Stadt Monheim GmbH
 Neukölln Mittenwalder Eisenbahn-Gesellschaft
 Neusser Eisenbahn
 Niederrheinische Verkehrsbetriebe Aktiengesellschaft NIAG
 Nordfriesische Verkehrsbetriebe AG
 Kreisbahn Osterode am Harz — Kreiensen
 Osthannoversche Eisenbahnen AG
 Osthavelländische Eisenbahn
 Verkehrsbetriebe Peine-Salzgitter GmbH
 Regentalbahn AG
 Rhein-Sieg-Verkehrsgesellschaft
 Verkehrsbetriebe des Kreises Schleswig-Flensburg
 Siegener Kreisbahn GmbH
 Südwestdeutsche Eisenbahnen AG
 Tegernsee-Bahn AG
 Trossinger Eisenbahn
 Uetersener Eisenbahn-AG
 Verden-Walsroder Eisenbahn GmbH
 Vorwohle-Emmenthaler Verkehrsbetriebe GmbH
 Bahngesellschaft Waldhof — Nebenbahn Waldhof/Sandhofen
 Wanne-Bochum-Herner Eisenbahn
 Werne-Bochum-Höveler Eisenbahn
 Westfälische Verkehrsgesellschaft mbH
 Westerwaldbahn
 Wuppertaler Stadtwerke AG
 Württembergische Eisenbahn-GmbH
 Württembergische Nebenbahnen GmbH
 Industriebahn der Stadt Zülpich
 Hafenbahn Aschaffenburg
 Brohltal-Eisenbahn GmbH
 Kleinbahnverwaltung Gemeinde Edewecht
 Hohenlimburger Kleinbahn
 Oberrheinische Eisenbahn Gesellschaft AG
 Wittlager Kreisbahn GmbH


 Torino — Ceres
 Ferrovie Nord Milano
 Trento — Malè
 Società Veneta Autoferrovie
 Società Veneta per imprese e costruzioni pubbliche
 Ferrovia Suzzara — Ferrara
 Gestione Governativa Ferrovie Padane
 Azienda Trasporti Consorziali di Modena
 Azienda Trasporti Consorziali — Bologna
 Acotral
 Ferrovie Adriatico Appennino
 Gestione Governativa Ferrovia Cancello — Benevento
 Ferrotranviaria (SpA)
 Ferrovie del Sud-Est
 Ferrovie del Gargano
 Gestione Governativa Ferrovia Circumetnea
 Azienda Consorziale Trasporti — Reggio Emilia
 La Ferroviaria italiana
 Società Mediterranea strade ferrate umbro-aretine
 Società nazionale di ferrovie e tranvie.

Valtionrautatiet/Statsjärnvägarna (VR)


 Inlandsbanan Aktiebolag (IBAB)
 Malmö-Limhamns Järnväg (MLJ)
 Växjö-Hultsfred-Västerviks Järnväg (VHVJ)
 Johannesberg-Ljungaverks Järnväg (JLJ)


 Jindřichohradecké místní dráhy (JHMD) a.s.
 Connex Morava, a.s.
 OKD Doprava, a.s.
 Viamont, a.s.


 AS Eesti Raudtee
 Edelaraudtee AS


 Valsts akciju sabiedrība ‘Latvijas Dzelzceļš’ (LDZ)
 Pašvaldību dzelzceļa infrastruktūras pārvaldītājs ILDC


 Akcinė bendrovė ‘Lietuvos geležinkeliai’


 Fertővidéki Helyiérdekű Vasút Rt. (FHÉV)


 Przedsiębiorstwo Transportu Kolejowego i Gospodarki Kamieniem S.A. - Rybnik
 Kopalnia Piasku ‘Kuźnica Warężyńska’ S.A. - Dąbrowa Górnicza
 Kopalnia Piasku ‘Szczakowa’ S.A. - Jaworzno
 Kopalnia Piasku ‘Kotlarnia’ S.A. - Kotlarnia
 Jastrzębska Spółka Kolejowa Sp. z o.o. w Jastrzębiu Zdroju
 Kopalnia Piasku ‘Maczki Bór’ Sp. z o.o. - Sosnowiec


 Compania Națională de Căi Ferate ‘C.F.R.’ — S.A. (CFR)

B. 

1.. Autoroutes/Autosnelwegen
2.. Autres routes de l'État/Andere rijkswegen
3.. Routes provinciales/Provinciale wegen
4.. Routes communales/Gemeentewegen


1.. Motorveje
2.. Hovedlandeveje
3.. Landeveje
4.. Biveje


1.. Bundesautobahnen
2.. Bundesstrassen
3.. Land-(Staats-)strassen
4.. Kreisstrassen
5.. Gemeindestrassen


1.. Εθνικό οδικό δίκτυο
2.. Επαρχιακό οδικό δίκτυο
3.. Δημοτικό ή κοινοτικό οδικό δίκτυο


1.. Autopistas
2.. Autovías
3.. Carreteras estatales
4.. Carreteras provinciales
5.. Carreteras municipales


1.. Autoroutes
2.. Routes nationales
3.. Chemins départementaux
4.. Voies communales


1.. National primary roads
2.. Main roads
3.. County roads
4.. County borough roads
5.. Urban roads


1.. Autostrade
2.. Strade statali
3.. Strade regionali e provinciali
4.. Strade comunali


1.. Routes d'État
2.. Chemins repris
3.. Chemins vicinaux


 1. Autosnelwegen van het Rijkswegenplan
 (primaire wegen)
 2. Overige wegen van het Rijkswegenplan

 3. Wegen van de secundaire wegenplannen
 
 4. Wegen van de tertiaire wegenplannen
 
 5. Overige verharde wegen
 


1.. Bundesautobahnen
2.. Bundesstraßen
3.. Landesstraßen
4.. Gemeindestraßen


1.. Auto-estradas
2.. Estrades (SIC! Estradas) nacionais e regionais
3.. Vias municipais
4.. Vias florestais


1.. Päätiet/Huvudvägar
2.. Muut maantiet/Övriga landsvägar
3.. Paikallistiet/Bygdevägar
4.. Kadut ja kaavatiet/Gator och planlagda vägar


1.. Motorvägar
2.. Motortrafikleder
3.. Övriga vägar


1.. Motorways and trunk roads
2.. Principal roads
3.. Non-principal and other roads


1.. Dálnice
2.. Silnice
3.. Místní komunikace


1.. Põhimaanteed
2.. Tugimaanteed
3.. Kõrvalmaanteed
4.. Kohalikud maanteed ja tänavad


1.. Αυτοκινητόδρομοι
2.. Κύριοι Δρόμοι
3.. Δευτερεύοντες Δρόμοι
4.. Τοπικοί Δρόμοι


1.. Valsts galvenie autoceļi
2.. Valsts 1. šķiras autoceļi
3.. Valsts 2. šķiras autoceļi
4.. Pilsētu ielas un autoceļi


1.. Magistraliniai keliai
2.. Krašto keliai
3.. Rajoniniai keliai


1.. Gyorsforgalmi utak
2.. Főutak
3.. Mellékutak
4.. Önkormányzati utak


1.. Toroq Arterjali
2.. Toroq Distributorji
3.. Toroq Lokali


1.. Drogi krajowe
2.. Drogi wojewódzkie
3.. Drogi powiatowe
4.. Drogi gminne


1.. Avtoceste
2.. Hitre ceste
3.. Glavne ceste
4.. Regionalne ceste
5.. Lokalne ceste
6.. Javne poti


1.. Diaľnice
2.. Rýchlostné cesty
3.. Cesty I. triedy
4.. Cesty II. triedy
5.. Cesty III. triedy
6.. Miestne komunikácie


1.. Автомагистрали
2.. Републикански пътища
3.. Общински пътища


1.. Autostrăzi
2.. Drumuri naționale
3.. Drumuri județene
4.. Drumuri comunale


1.. Autoceste
2.. Državne ceste
3.. Županijske ceste
4.. Lokalne ceste

C. 

Inland waterways or groups of inland waterways Regulated rivers Canalised rivers Canals Other waterways
Waterways accessible to vessels with a deadweight metric tonnage:    
 I. from 250 up to but excluding 400 t
    
 II. From 400 up to but excluding 650 t
    
 III. from 650 up to but excluding 1 000 t
    
 IV. from 1 000 up to but excluding 1 500 t
    
 V. from 1 500 up to but excluding 3 000 t
    
 VI. equal to or exceeding 3 000 t
    


ANNEX III
TABLE A — 
Member State:

Network:
Returns must be subdivided according to motive power (electric and others)

Class of traffic Passenger train Goods train, Other
Long-distance express and express trains Other categories Rapid service Ordinary service
 1. Train/kilometres
     
 2. Gross metric ton/kilometres worked
     





TABLE B —  1.1. 
Member State:

Category of road:


(millions of units)
Category of vehicle Vehicle/kilometres
 1. Passenger vehicles with less than 10 seats
 
 2. Vans with total permitted laden weight of less than three tonnes
 
 3. Goods vehicles
 
 4. Goods vehicles with trailer
 
 5. Tractors with semi-trailer
 
 6. Buses and coaches
 
 7. Other
 
 1.2. 
Member State:

Category of road:


(millions of units)
Category of vehicle Vehicle/kilometres
 3.1. Two-axled goods vehicles
 
 3.2. Three-axled goods vehicles
 
 3.3. Four-axled goods vehicles
 
 4.1. Two-axled goods vehicles with two-axled trailer
 
 4.2. Two-axled goods vehicles with three-axled trailer
 
 4.3. Three-axled goods vehicles with two-axled trailer
 
 4.4. Three-axled goods vehicles with three-axled trailer
 
 4.5. Other categories of goods vehicle with trailer
 
 5.1. Two-axled tractors with single-axle semi-trailer
 
 5.2. Two-axled tractors with two-axled semi-trailer
 
 5.3. Three-axled tractors with two-axled semi-trailer
 
 5.4. Three-axled tractors with two-axled semi-trailer
 
 5.5. Other categories of tractor with semi-trailer
 
 6.1. Two-axled buses and coaches
 
 6.2. Three-axled buses and coaches
 

 2. 
(Roads outside built-up areas)

Member State:

Category of road:


(in thousands of units)
Vehicle category (in class intervals of 2 metric tons of maximum gross weight) Driving unit Drawn unit
Front axle km Rear axle km Front axle km Rear axle km
single double single double triple single double single double triple
 by class intervals of 1 metric ton of actual axle load
 3.1 two-axled goods vehicles
          
 3.2 three-axled goods vehicles
          
 3.3 four-axled goods vehicles
          
 4.1 two-axled goods vehicles with two-axled trailer
          
 4.2 two-axled goods vehicles with three-axled trailer
          
 4.3 three-axled goods vehicles with two-axled trailer
          
 4.4 three-axled goods vehicles with three-axled trailer
          
 4.5 other categories of goods vehicle with trailer
          
 5.1 two-axled tractors with single-axle semi-trailer
          
 5.2 two-axled tractors with two-axled semi-trailers
          
 5.3 three-axled tractors with single-axle semi-trailer
          
 5.4 three-axled tractors with two-axled semi-trailer
          
 5.5 other categories of tractor with semi-trailer
          
 6.1 two-axled buses and coaches
          
 6.2 three-axled buses and coaches
          


TABLE C — 



Member State:
Waterway, section of waterway or group of waterways:

(in thousands of units)
Category of Vessel Vessel/kilometres t/km deadweight Number of vessels passed through locks
1 2 3 4



(a) Self-propelled vessels with deadweight tonnage of:

—  < 250 t
— 250 — 399 t
— 400 — 649 t
— 650 — 999 t
— 1 000 — 1 499 t
—  ≥ 1 500 t   
Total (a)   



(b) Dumb barges with deadweight tonnage of:

—  < 250 t
— 250 — 399 t
— 400 — 649 t
— 650 — 999 t
— 1 000 — 1 499 t
—  ≥ 1 500 t
   
Total (b)   



(c) Pushed barges with deadweight tonnage of:

—  < 400 t
— 400 — 649 t
— 650 — 999 t
— 1 000 — 1 499 t
—  ≥ 1 500 t   
Total (c)   
 (d) Sea-going vessels with net tonnage of:
   

—  < 300 NRT   

— 300 — 999 NRT   

—  ≥ 1 000 NRT   
Total (d)   



(e) Tugs with a power of (1 000 units):

—  < 184 W
— 184 — 293 W
— 294 — 734 W
—  ≥ 735 W   
Total (e)   



(f) Pusher craft with a power of (1 000 units):

—  < 184 W
— 184 — 293 W
— 294 — 734 W
—  ≥ 735 W   
Total (f)   
 (g) Passenger vessels
   




