296/2010 Coll.
DECREE


Dated 20 October 2010

The procedures for the preparation of financial model and determine the maximum amount of compensation


Ministry of Transport, pursuant to § 36 para. 2 of Act no. 194/2010 Coll.
On public passenger transport services and amending other laws, to perform
§ 23 para. 7:

§ 1
Subject Matter


This Decree lays down further to the directly applicable legislation of the European Union
^ 1)

A) the method of preparation of the financial model and determine overcompensation,

B) the costs, revenues and operating assets, which can be used for
build a financial model

C) how costs, revenues and operating assets of the carrier demonstrates
customer,

D) the definition of net income and the maximum allowable rate of return on capital and


E) rules for changing the compensation.

§ 2


Definitions
For the purposes of this Decree

A) initial financial model model of revenues, expenses and net income
to result from an agreement on public service
passengers

B) the underlying costs expected economically justified costs
listed in the default financial model that affect net income,

C) baseline revenue anticipated revenues listed in the default
financial model that affect net income,

D) the actual cost to the actual economically justifiable cost carrier in
given period

E) actual revenues generated revenues carrier in a given period

F) the compensation amount for which payment will be shown
customer agrees to a contract for the provision of public transport services
passengers

G) the sum of net income and compensation of revenue minus expenses and

H) operating assets Tangible and intangible majetek2)
which is strictly necessary to ensure the fulfillment of contractual obligations.

§ 3

Default financial model and method for determining the excess compensation

(1) The initial financial model is assembled in the structure pursuant to Annex no. 1
hereto in the case of public passenger transport services in
public rail transport and in accordance with Annex no. 2 hereto, if | || public passenger transport services in the public line transport.

(2) The initial financial model should be constructed so as to encompass all
assumptions known at the time of conclusion of the contract and its expected development and
to net income not acquire negative values.

(3) In the case of public service contracts concluded on the basis of direct
task is overcompensation, if in any year according to initial financial model
share of net income to operating assets
exceeds the maximum permitted rate the yield on capital under § 7.

§ 4
Expenses


(1) the absence of a procedure under paragraph 2 to the default and actual costs includes


A) costs incurred to generate, assure and maintain income by
Tax Act příjmů3) that are necessary to fulfill the obligation of contracts
except

First Depreciation according to the Law on Income příjmů3), instead of which they are applied
costs in the amount of accounting depreciation under the law on accounting4)

Second net book value of sold and liquidated
tangible and intangible assets

Third costs incurred by the carrier to the promotion other than their own
services operated under a public service contract in their
premises or vehicles in the amount exceeding the revenue generated from this activity and


Fourth gifts

B) the cost of operating the advance of vehicles amounting to 15% of the fleet
needed to ensure the performance of contractual obligations,

C) the cost of the port, crossing the parking and driving caused
fulfillment of contractual obligations,

D) payments associated with the lease of goods associated with subsequent right to buy
(hereinafter the "leasing")

E) Repayment of leasing companies for things that were previously owned
carrier and were subsequently sold to a leasing company and leased
carrier with subsequent right to buy (hereinafter referred to as "reverse
leasing") || |
F) adjustments and write-offs of bad debts incurred during
ensure the performance of contractual obligations,

G) damages not caused by the carrier and uncovered the insurance benefits,

H) the costs of promoting its own services operated under

Public service contracts and

I) the remuneration of members of statutory bodies carrier; for each
to a maximum of six times the average monthly wages in the national economy
for the month of December preceding the calendar year
announced by the Czech Statistical Office.

(2) The public service contract can be agreed that the costs referred to in paragraph 1
point. b) to h) and promotion costs
own services operated under a public service contract shall not be included
into default and actual costs, or will be included in a range.
Remuneration to members of statutory bodies carrier may be in default and actual
costs include only the maximum amount referred to in paragraph 1. and).

(3) Actual costs submitted by the carrier in the public service contract
concluded on the basis of a direct award in the structure pursuant to Annex no. 3 to
this decree in the case of public passenger transport services in public rail transport
and Annex no. 4 hereto in the case
public passenger transport services in the public line transport.

§ 5

Revenues

(1) The source and the actual revenues include revenues from fares,
revenues from other services which are the subject of contractual obligations, revenues from transport
Storage, surcharges for non-transport řádu5) and others || | income made in the context of providing carrier performance based on
public service contract except
proceeds from the sale of fixed assets.

(2) If the contract provides otherwise, into income is included proceeds from the sale of property at
leaseback, which for the purposes of this Decree distinguishes
time during the lease term.

(3) Actual revenues submitted by the carrier in the public service contract
concluded on the basis of a direct award in the structure pursuant to Annex no. 3 to
this decree in the case of public passenger transport services in public rail transport
and Annex no. 4 hereto in the case
public passenger transport services in the public line transport.

§ 6
Operating assets


(1) Operating assets recognized carrier pre-contract structure
according to Annex no. 5 hereto.

(2) The operating assets for each time period as their
residual value at the end of the immediately preceding financial year.

(3) Tangible and intangible assets in operating assets include
only from that part of the residual value of which is used to meet
of the public service obligation.

(4) The operating assets are not included

A) Tangible and intangible assets

B) prepayments for tangible and intangible assets

C) property or part thereof acquired using subsidies and

D) valuable rights and goodwill under another legal regulation 6).

(5) In the case of assets acquired under leases include carrier in operating assets
first extraordinary installment leasing company whose
value for the purposes of this Decree decreases evenly over the term of the lease
.

(6) The procedure under paragraph 5 shall not apply in the case of sale and leaseback.

(7) Actual operating assets submitted by the carrier in case of a
public service contracts by direct award in the structure
according to Annex no. 6 hereto.

§ 7

Maximum allowable rate of return on capital

(1) The maximum allowable rate of return on capital is 7.5% per annum of
operating assets as defined in § 6

(2) Ratio of net income to operating assets down
agreement on public service so as not to exceed the maximum allowable rate of return on capital
.

§ 8

The rules for changing the amount of compensation in the event of direct award

(1) If the actual costs or actual earnings deviate from the default or starting
cost of revenue, may increase compensation
only if they are agreed in the contract conditions and method for increasing compensation costs and changes
or proceeds carrier could not at the time of conclusion of the contract with
regard to the facts known to predict.

(2) If a public service contract provides otherwise, the change
compensation for the loss of actual costs compared to baseline
costs or increase actual revenues compared to baseline yields always involves
half of these deviations.


(3) The customer and the carrier may be in a public service contract
designate one or more parts of the underlying costs or revenues starting
influence the amount of compensation that will be during performance of the contract
indexed manner stipulated in the contract.

(4) For the duration of the arrangement, the total annual amount paid
exceed the amount of compensation, which may lead to
share of net income to operating assets exceeded the maximum allowable rate
yield on capital.

§ 9
Efficiency


This Decree shall take effect on 1 November 2010.
Minister
:

JUDr. Barta vr
Appendix 1


Default financial model (public rail transport)
Appendix 2


Default financial model (public service buses)
Appendix 3


Statement of actual costs and revenues (public rail transport)
Appendix 4


Statement of actual costs and revenues (regular public transport)
Appendix 5


Default model operating assets
Annex 6


Statement of operating assets

1) Regulation of the European Parliament and Council Regulation (EC) no. 1370/2007 of 23
October 2007 on public passenger transport services by rail and by road
and repealing Regulation (EEC) No. 1191 / 69 and 1107/10.