COMMISSION OF THE EUROPEAN COMMUNITIES
COM(81) 813 finaL
Brussefs, 8 January 1982
3st
THIRD COMMISSTON REPORT TO THE COUNCIL
ON THE TRANSPOEED ANNUAL ACCOUNTS OF
THE RAILWAY UNDERTAKINGS
1979
C0M(81) 813 finaL
UJ
t{)
q)
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Examining SNCF's Finances: Health, Compensation, and Solidarity Funds, Slides of Accounting
An analysis of the French National Railways finances, focusing on three main funds: Caisse de Soins de Santé, Caisse des Indemnités, and Caisse de La Solidarité Société Nationale des Chemins de Fer Français (SNCF). the role, balance, and relationship between these funds.
What you will learn
- How are the funds related to each other in the context of the French National Railways finances?
- What are the main components of the French National Railways finances, as outlined in this document?
- What is the role of Caisse de Soins de Santé in the French National Railways finances?
- How does Caisse des Indemnités operate in relation to the French National Railways finances?
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COMMISSION OF THE EUROPEAN COMMUNITIES
COM(81) 813 finaL
Brussefs, 8 January 1982
3st
THIRD COMMISSTON REPORT TO THE COUNCIL
ON THE TRANSPOEED ANNUAL ACCOUNTS OF
THE RAILWAY UNDERTAKINGS
C0M(81) 813 finaL
UJ
t{)
q)
SYNOPTIC REPORT ON^ ACCOUNTS
INTRODUCT ION
- ArticLe 5^ of^ Regutation (EEC) (^) No 283U77 prov'ides^ that^ RaiLway^
undertakings
shaLL with.in 12 months^ of^ the^ end of the accounting yealin question^ trans-
mit to the^ Commission^ their transposed annual^ accounts'^ Six months^ after
their rece.ipt "the comm'ission^ shaLL submit a^ synopsis^ of / the transposed
accounts-7 to^ thu^ Councit".
- The Commissionrs services prepared^ a^ working^ document^
for d'iscussion within
the Advjsory Committee^ estabLished to^ assist^ the^ Commission in^ the^ impLe-
mentation of this^ ReguLation.
The Committee is^ charged^ to give^ its^ op'inion^ in^ any^
questions reLating to
the probtems and^ soLution^ connected with^
'improving
the comparabitity of
the transposed annuaL^ accounts^ of rajLway undertak'ings^ and making progress
towards greater^ harmonization^ of their accounting systems.
A meeting was.^ heLd^ on October^
6, 1981.
lhe synoptic report on^ the^ 1979 Transposed Accounts^ takes accottnt
of the Committeers oPinions.
- The report'is in 2 Parts:
- reproduction^ of the Transposed Accounts^
- (^) Notes
- commentary on progress to comparabiiity and^ future devetopment thereof'
SOCIETE NATIONALE^
DES
NATIONALE MAATSCHAPPIJ
CHEMINS DE^ FER BELGES
(SNCB)
DER BELGISCHE SPOORWEGEN^
(NMBS)
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SNCB/NMBS:
FINANCIAL YEAR^
F'igures are^
gi ven
BALANCE SHEET
ASSETS
ExoLanatorY notes
i n mi |. ['ions of^ BFR^ -
Accounts 10^ -^ 13 - Fixed^ Assets
The fixed assets^ shown in^ the^ Balance sheet^ are^ those acquired s'ince
1.9.1926, when^ the SNCB was^ founded;^ they are^ recorded^ at their purchase^ vaLue
and they include both those^ f.inanced by^ the^ raiLway^ company and^ those^
financed
bytheState;theLatteraresetoffbytheAccount02-Contribut.ionto
Investment
Cost.
TherepLacementisensuredthroughtheRepLacementFund(Account0S).
The aILocation is caLcuLated to^ cover^ industriaL depreciation^ of tracks, equip-
ments, tooLs,^
bui Ldings and^
structures'
It is foreseen to^ replace thjs^ system^ by a cLassic^ method^ of^ depreciation'
Aqgg-qntl1 -^
SharehoLdings
in (^) 0ther Companies
SharehoLdings in affi Iiated^
compan'les
SharehoLdings in other comPanies
0ther stocks and^ shares
Account 15
(^) - Long-Telm Loans
These are aLl cLaims^ vjs-i-vis companies^ in which SNCB has a^ share-
ho Ld'i ng.
256
s
Account 17^ -^ MisceLLaneous^ F'i^
xed Assgtq
(a)
Rai tway^ openat'i^
ng concession
(b)
t.Jar damage
(c) (^) Loan to Fonds des Oeuvres SociaLes
2 410
13 425
Accounts 20 and^21 -^ Stocks
The amounts entered^ in the accounts
Raw materials,^ consumabLes, supp['ies
tJork i n progress
Goods
Th'i s account aLso
the FOS.
7 696
7 688
1 216
2 554
11 466
incLudes FB^105 mio which
is an investment'in
are average
7 069
578
weighted
prices'
Account 30 - Debtors
CLaims whose^ term^ is^ more than one^ year arising
from goods^ deLivered^ and services^ rendered
CLaims whose term^ is no more than^ one^ year
(a) (^) Arising from goods^ deLivered^ or^
services
rendered
(b) 0t her^ c^ lai^ ms
Adjustments
Account 45 -^ Securities
Account 43 -^46 -47-^
- Bank BaLance^
and Cas!
Belonging to^ the^ FOS^ :^
FB 83 mio'
L.i ab'i I^ i_t^ i^ es.
Account 01 -
This is
3'l st Decembe r
thi s Fund.
Rese rves
the amount^ credited to
- A^ sum^ is^
entered
the Loan RedemPtion^ Fund as at
i n the accounts each^
year (^) to repLen'ish
Agcount 03
- Prov'isions
(a) (^) Fixed Assets RePLacement Fund
(b) (^) Provision for exchange
Losses reLat'ing
fore'ign currency^
Loans (Eurofima)
(c) (^) 0ther
Provisions
to
1 175
Plof i^ t^ and^ Loss^ Ac coultt
EXPENS ES
Account 60 - Staff^ Costs
Renumerat i ons
Pensi ons
SociaL Assurance
0ther SociaL^ Charges
Account 61 -^ MateriaL Supplied^
and
Goods, ravJ^ materiaLs,^ consumabLes^
and
supp L^ i es
M'i sce L laneous goods and^
servi ces
51 651
Servi ces^ Performed
8 960
Thi rd Parties
Account 62 - Taxes and^ Dues
The totat on^ this^ account^ is the sum^ of^ :
- VAT^ on^ investment^
goods
- VAT on^ free^ sales^ to^ the^ personnel of the buffets
- Tax on assets rented^ to third^ parties
- Road^ tax^ on^ vehicLes
- Registration fees,^ stamp^ duty and court registry^
dues
The VAT is 6 i'|^ for^ transport^ of^ passengers and 16^ %^ on^ goods^ transport'
Account 64 -^ ALLocations^ to Provjsion AccourltJ
RenLacement aL^ Locat'i^ on
Insurance Fund aL^ Location
Provision for exchange^ Losses
debt s
I (^320)
on Long-term '^1
8 609
Account 65^ -^
FinanciaL Charges
Charges on^ debts^ whose term is^ more^ than^ one^ year
Charges on debts whose^ term is no more than one^ year
MisceLtaneous financiaL^ charges
Reduct'i ons of c^ reances
REVENUE
Account 70 - Traffic^
Revenue
3 687
4 072
the accounts.^ In^ the
based on stati sti cs
case of^ receipts
have been made
Account 71 -^ FinanciaL^
Revenue
Revenue from f inanci at assets
Revenue from other^ cLa'ims^
and bank balances and^ cash
Mi sceL Laneous
Account 72 - 0ther Revenue
Serv'i ces and^ supp^ L^ i^ es
Mi sceL Laneous revenue
Revenue reLating to^ staff
These figures are extracted^ from
from passenger^ traffic/,^ some^ breakdowns
between raiL traffic^ and^ road traffic.
Account 73 -
InternaL work^ retat'ing
(a) New fixed assets
(b) (^) RenewaLs to be wri
Net amount charged to
Net amount^ charged^ to
112
349
7 940
fi xecl assets
1 725
8 235
5 9Z?.
1 654
Contra of Costs Booked !o
0thel Accounts
to the improvement^ of
tten down
the RepLacement Fund
the Insurance Fund
The sum^ of^ BFR Z 000 mio^ th^ the^ Health^ Insurance 0ffice^
(FOS)'is optional
comoensat'ion not^ incIuded^ in the accounts'
Account 913,-^ ExceptionaL Prof its
The excePtionaL^ Profits incLude:
- a credit relatjng^ to 1978 of BFR^ 75 mio^ given by the state
- BFR 283 mio^ repaid^ VAT on
jnvestments (^) for creatjon of employment'
Note about the^ HeaLth^ Insurance office
In favour of^ the^ personneI the sNCB^ has^ created a HeaLth Insurance
Office
(Fonds
des oeuvres SociaLes)^
- Fos^ -^ consjsting^ of :
- La Caisse^ de Soins de Sant
- ta Caisse des^ Indemnit6s
- La^ Ca'isse^ de La SoLidarit6 SociaLe.
From 1979 on the accounts^ of this Fund are'incorporated^ in the accounts of
the sNcB. t,tlhereas^ the^
income and expenditures^
of the FOs^ are not recLuded
in the profit^ and Loss account of^ the^ Company-
The results of^ the FOS are
'integrated as
f^ oL^ Lotls^ :
- Caisse de Soins de^ Sant6: this^ fund^ represent^ a normal debt which^ the
State meets every^ yearr'its deficit is^ brought^ into^ account^
S0.
- Caisse des Indemnit6s^ : is aLways in^ batance,^ the income corresponcF to
the expendi tures.
- Caisse de^ La^ SoLjdarit^ Sociate: disposes^ of^ a^ cred'it,^ which is considered
as a debt^ to^ the^ personnel and which'is shown in^ account^ 31.
DANSKE STATSBANER
(DSB)
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DSB - Financial^ Year
ExPLanatorY Notes
F'igures are^ gi ven i n mi^ L^ L^ i^ ons^ of DKR '
I. BaLance Sheet
Accounts 10 -^ (^13) - Assets
In accordance wjth the nationaI
standard accounting procedure
the
costs of fixed assets^ under^ construction are incIuded'in^
Accounts 10 - 12'
Accounts
11 12 Tota[
3 969 2 969 240 7 178
Primo vaLue
- (^) Investments
- Sales
- Deprecjation
ULtimo vaLue
483 452
147 33
57 122
49 984
8 187
4 248 3 266 27',1^7
Accounts 20 and^
21 - Stocks
Stock vaLuation is^ based^ on current prices'
Liabi Lities
The cap.itaL^ is^
bui 1.1^ up through annuaL state^ contributi^ ons to
investments.
II. Profit and Loss^ Account
Account 60 - Staff Costs
This account^ incLudes^ DSBrs contributions to^ pension costs for atL
staff in empLoYment.
The pensions^
paid (^) to retired DSB staff are^ covered^ by the State budget'
Staff expenditure reLating^ to fixed assets^ is^ entered under the reLe-
vant assets accounts.
Ac count 74 -^ Compensation^
and Aid
ReguLation
(EEC) (^) No 1191/
- passenger^
transPort
- freight and^ mai^ L
ReguLation
(EEC) (^) No 1192169 - CLass^ XI^ -
AtLowances to^ staff
ReouLat'ion
(EEC) (^) No 1107l7O - Infrastructure
Cost
This amount^
'is (^) compensation for interest^
charges and
of fixed instalLations^ which the other
modes do^ not
amortization on^ Loans