The Provision Of Public Transport Services And Damage Compensation Of Expenditure And Public Transport Service Tariff Setting Procedure

Original Language Title: Sabiedriskā transporta pakalpojumu sniegšanā radušos zaudējumu un izdevumu kompensēšanas un sabiedriskā transporta pakalpojuma tarifa noteikšanas kārtība

Read the untranslated law here: https://www.vestnesis.lv/ta/id/165547

Cabinet of Ministers Regulations No. 672 in 2007 (2 October. No 55 43) public transport services and for damage compensation of expenditure and public transport service tariff procedure Issued under the public transport Act article 5, first paragraph, point 3, the second subparagraph of article 11, article 12, third paragraph, and article 16, the second part i. General questions 1. determines the order in which: 1.1. Directorate of road transport provides public transport from the State budget allocated to the administration of the financial resources , distributions and allocations;
1.2. determine and calculate the losses, the carrier compensates for carrying the expectations of public transport services and associated controls on the use of these funds and the correctness of the rule of law;
1.3. the municipalities shall determine and calculate the funding from the State budget to compensate for the loss of the carriers, as well as local government funding allocated from the State budget to the provision of public transport services to compensate for the loss relating to carriers and controls the use of the rule of law and regularity;
1.4. determine, calculate and compensate the carrier for the State minimum quality requirements related to local authorities and granted funding from the State budget to the national minimum quality requirements related to compensate carriers for the expenditure, as well as controlling the use of the rule of law and regularity;
1.5. the carrier determines the service tariff pursuant to tariff calculation methodology of public transport services. 2. The carrier compensates for this with the provision of public transport services-related losses: 2.1 Basic route network (route) provides public transport costs exceeding revenues;
2.2. the cost of the basic route network, incurred, subject to the customer's specific tariffs, including certain categories of passengers, which the client has determined the fare relief. 3. the carrier shall be entitled to request the customer to offset the expenses incurred by the carrier or the principal, introducing legislation defined minimum quality requirements of public transport services by the provision of public transport services, if it exceeds the above introduction the quality of the provision of associated costs. II. Financing from the State budget of the funds provided for that purpose the carrier compensate for: 4.1. This provision 2.1. and 2.2. losses referred to, if they relate to transport regional Intercity route network, meaning-in full;
4.2. the provisions referred to in paragraph 2.1 of the loss if they are related to regional transport local network – in full;
4.3. the terms referred to in paragraph 3, expenditure on the Cabinet of Ministers established the quality requirements in the regional interurban transport mean local, regional or city network, meaning-in full;
4.4. the rules referred to in paragraph 2.1 of the loss if they are related to transport the city's network, meaning-the public transport services of the law set out in article 11. 5. The rules referred to in paragraph 2.2 of the losses resulting from regional or local interest-interest City route network, financed from the budget of the client. 6. If, in accordance with the laws of the public transport service of the city article 7 meaning route, organised by the city of Republic, outside the administrative area of the city of more than 20% of the total length of the route, the road Directorate recalculate when determining the funding to be allocated to the city of the Republic, to fully compensate for the expenses for the portion of the route, which is outside the city's administrative area. 7. Loss related to the Cabinet the specific categories of passengers who have permission to use public transportation with fare concessions, including the total cost, the amount of compensation fixed in accordance with the provisions of section 2.1. 8. Loss of basic transport route network, if they exceed the public transport service of the statutory route network building (providing services to educational institutions, medical institutions, jobs, State and local government institutions to normal (generally accepted) during working hours), carrier shall be borne by the budget of the customer, except in the case of these services the financial obligations entered into by the other institution. 9. The rules referred to in paragraph 3, expenditure on the customer-defined quality requirements by public transport service startup and beyond with the above quality requirements, the provision of associated costs shall be borne by the Subscriber. 10. Features this provision referred to in paragraph 4, the cost of compensation for the Ministry of transport's national budget Pro gramm "public transport". AU to TRANS port Directorate General in "public transportation" assigned funds shall be distributed as follows: 10.1. paying out compensation carriers, which provides public transport services in regional Intercity routes to the meaning;
10.2. providing funding to local authorities to compensate for their loss of transported to regional local routes and the city's importance. 11. in order to ensure that the compensation referred to in paragraph 4, the cost of the local government each year shall be submitted to the Directorate of the port following Autotran calculations: 11.1 district municipal-for this rule 4.2 and 4.4 compensation referred to in the next three years and the arrangements for paying the local regional or urban meaning route network;
11.2. of the city authorities-for this rule 4.4. the compensation referred to in the next three years and the arrangements for paying the interest of the city route network. 12. in paragraph 11 of these rules in these calculations, the municipalities follow that rule referred to in paragraph 8 the public transport route network design conditions. 13. paragraph 11 of these rules the compensation referred to in the municipality include:

13.1. the carrier submitted reports for the previous reporting period (calendar year) damage in accordance with the provisions of section 2.1. If the local carrier, ensuring that the (commitments) or give it the right to provide public transport services, is determined by the tariff for public transport services, in addition to the above report it submitted information on losses incurred pursuant to certain tariffs;
13.2. a decision on the request of a municipality;
13.3. the projected losses and expenses to compensate for the volume of financing required for the next period (three years);
13.4. a description of the algorithm used, and the reasons for it. 14. Road Transport Directorate during the month following that rule 11 and the calculation referred to in paragraph 13 and receiving evaluated and submitted to the Ministry of transport information for the additional funding required to be included on the priority list for submission to the Cabinet. 15. If the funds allocated to the municipality and to cover the expenses of loss is not sufficient, the municipality shall submit the evaluation Directorate of road transport that rule 13.1. information about referred to the period during which the carrier is providing the public transport services and which may be shorter than the reference period (calendar year). 16. If the municipality after compensation for the current period (quarter) has saved the State budget funds, these funds are directed to the carrier to cover the losses or expenses incurred for the reporting period (calendar year). If the funding is not to be used by way of compensation for the loss of the reporting period (calendar year), the Ministry of transportation specify the municipality next year State budget funds to be allocated. 17. If the State budget under "public transport" does not have enough resources to fully ensure the damages and reimbursement of expenses the cost of the required amount of funding and funding sources to decide, the Cabinet of Ministers. III. expenditure and Losses (calculation) separate records 18. If the carrier not only provide services covered by public service contracts, but also carries out other types of economic activity, the carrier must provide a separate accounting of economic activity. It is severable and the like in case of public transport services provided in separate, independent economic operator. 19. separate accounts shall be kept by the carrier by modes of transport (regional route between the cities of interest, regional local route or routes of urban interest) and along the route to the corresponding mode of transport, buses and trolleybuses in listing the mileage number of rail-wagon or composition, the number of mileage. 20. The carrier must provide the total revenue and total cost calculation for the mode of transport and for each route individually. 21. the carrier determines the cost of one kilometer: 21.1. City route network-meaning of the route network together;
21.2. the regional local route network and regional matter inter-urban routes network, a service with buses, the way;-
21.3. the regional Intercity route network, meaning a service with trains-the mode of transport and for each route individually. 22. One kilometre cost of transport shall be calculated by dividing the total estimated cost (in dollars) with the total mileage (kilometers) during the transport. The cost of one kilometer a particular route is calculated by dividing the total applicable to the route estimated costs (in dollars) to the relevant route mileage (kilometres). 23. the Subscriber may request the carrier to provide public transport services by coach and bus, separately calculated the cost of the public in the same vehicle, depending on the vehicle's capacity or other Subscriber specific indicators. 24. the estimated cost of the carrier and the tariff (fare) in the calculation of the relevant reporting period (calendar year) (annex 1) submitted to the customer at least two months before the next reporting period. 25. If during the period of the carrier for reasons not attributable to the carrier's total costs have changed by more than 5% (for example, drastic fuel (electricity) prices, significant passenger traffic volume changes), the carrier is entitled to submit customer specify the one kilometer cost calculation in accordance with the provisions of paragraphs 21 and 22. 26. the carrier accounting regulations governing certain organisations in accounting documents shall indicate in writing: 26.1. fuel (energy) consumption norms that the carrier be calculated, subject to these rules, the specific fuel consumption (energy) calculation methodology (annex 2);
26.2. the tyre disposal arrangements;
26.3. the cost allocation methodology (percentage and cost type of application), subject to the following criteria: 26.3.1. buses direct to the bus or a specific form of carriage applied against travelled kilometres in rail transport, direct cost applied against wagons or travelled kilometres down the composition in the form of transport;
26.3.2. indirect costs allocated between operating modes (away), against those proceeds, and indirect costs specified in the provision of public transport services, applied against the kilometers (rail-wagon or composition against the kilometres travelled), providing the public transport services in urban, regional or local interest in regional Intercity routes to the meaning. 27. the direct costs subject to the costs indicated in the report of the public transport services for profit or loss (annex 3) (hereinafter report) 5., 6., 7., 8., while the line to indirect costs-review 9, 11 and 12 cost on the line. 28. in determining the extent of damage, it is assumed that the public vehicle depreciation and value are written off in the year in accordance with the linear method in determining the useful life of public vehicles: 28.1. for road transport (buses)-8 years;
28.2. rail transport (trains and trams)-20 years;

28.3. the city electrified (trolleybus)-12 years. 29. The client can calculate the damages according to the order laid down in the Treaty, another write-down and depreciation method (instead of the rule in paragraph 28 above method), if the particular public vehicle operating conditions of public vehicle useful life is less than this provision set out in paragraph 28 of its useful life. 30. in order to determine the extent of damage to the carrier and the customer shall calculate the amount of compensation payable, the carrier shall submit to the customer: 30.1. review of the quarterly profit or loss within 30 days of the reporting period (quarterly);
30.2. the report for the calendar year of profit or loss, as well as clarification on report items in accordance with the annual accounts for the period laid down in the laws and regulations governing the annual accounts of undertakings. 31. the report fills in some by modes of transport-regional Intercity routes, meaning regional local route or routes of urban interest. 32. The report separately: 32.1. basic route network together the revenues and costs of providing public transport services pursuant to the contract, including the additional costs incurred in implementing the laws and regulations of the customer or the minimum quality requirements of public transport services;
32.2. route network outside the basic routes together the revenues and costs of providing public transport services pursuant to the contract. Determining the cost of transport outside the basic route network, the carrier also provides for the total cost of the profit margin. 33. If the customer, ensuring that the (commitments) or give it the right to provide public transport services, has detected a carrier service tariff, in addition to the provisions referred to in paragraph 18.8 report submitted: 33.1. information on passenger transport (annex 4);
33.2. information about routes, which incurred losses (annex 5). IV. Public transport fares (fare) detection methodology 34. Public transport service tariff (paid) determines the carrier and the Subscriber shall be submitted together with the one kilometer cost calculation (annex 1) of these rules the time limit specified in paragraph 24. 35. If the customer, ensuring that the (commitments) or give it the right to provide public transport services have been specified by the tariff, the carrier services two months before the tariffs (fares) the Exchange shall submit subscriber information about the expected tariffs (fares). 36. the carrier shall make all regional routes and local interest in regional Intercity routes in the interest of passenger transport market. Each passenger is carried in the circulation of the passenger trip distance (mileage) amount (passenger-kilometers). 37. The city's interest in the carrier's domestic routes passenger transportation (number). 38. the carrier transport public transport fares (fares) is calculated for each mode of transport, except for carriage by rail Intercity routes in the regional interest. 39. tariffs (fares) regional local routes and regional matter inter-urban routes shall be determined in accordance with one of the following methods: 39.1. charge for the distance of the passenger-fee for the distance between the passenger tariff stops;
24.4. cost per area (band)-the fee for the route, which can be proportional or non-proportional to the driving distance. 40. in determining the fare (fare) in the regional local routes and regional matter inter-urban routes, the carrier has the right to: 24.9. combine this provision in the tariff referred to in paragraph 39 (fare) detection methods;
40.2. fix fare (fare) on the part of the zone (zone) the same as for the full zone (band);
40.3. define different tariffs (fares) for different public transport modes, different routes and different time periods;
25.1. to apply discount round-trip tickets, the direction the Group tickets and hand luggage tickets, as well as introduce the fare discounts for other types of tickets;
25.2. to determine the embarkation (beginning) of the tariff, the importance of the city limits, the route meets corresponding to the tariff of the town (fare). 41. the carrier is entitled to impose additional fees, and to include it in the tariffs (fares) for the following passenger improvements the city's interest in the regional routes, local routes and regional matter inter-urban routes: 25.5. on the speed, if the travel time during transport are significantly reduced in comparison with the shipping time on other public transport vehicles on the route;
41.2. passengers provide conveniences, if public transport does not have the funds to improve and it is significantly different from other public vehicle interior furnishings;
41.3. tickets sales to the public vehicle if passengers are able to purchase a ticket for boarding station or stop point, as well as in other ticket distribution areas of importance for urban routes. 42. The fare (fare) routes of urban interest determined in accordance with the following methods: 42.1. single fare per journey per route (without driving distance restriction);
26.2. the subscription fee to the route and the mode of transport or without restriction to a specific term;
26.3. single fare per journey (without driving distance restriction)-zone (zone) ticket in one or more routes or transport one bar;
26.3. Single fares (without driving distance restriction)-time ticket in one or more routes or one or more types of services within a specific time interval, with the right to use a stop;
26.4. one-time fares this rule 42.1., 42.3 and 42.4. in the cases referred to in point, determining the limits of use, taking into account the season or any other time limits (for example, night, day). 43. the carrier shall, in determining the subscription fee: 43.1. take into account the customer's average number of trips during the period and the applicable discounts;

43.2. is entitled to increase the subscription price discount. 44. If the carrier pursuant to these rules shall apply to paragraph 25.1 discounts exceeding customer specific discounts, and according to this rule 43.2. discount to point size above average number of journeys (less than the average subscriber number of trips), with the discount related losses and expenses should be considered should the carrier. 45. If the client permission to use this provision at 24.3 25.2. bottom point and in the methods for the determination of the tariff, the fee for the trip, calculated by multiplying the distance of the passenger tariffs set in accordance with these rules, and paragraph 24.3 by adding the initial tariff.
46. The regional local routes and regional matter inter-urban routes down one passenger per kilometre cost: T (pas. km) = I, which pass. km I-projected passenger total cost (in dollars). The total cost shall be determined by taking into account the specific costs in accordance with the carrier's cost allocation methodology approved under Chapter III of these rules; Passport. km-projected passenger kilometres. Passenger kilometres is determined as follows: 46.1. when transport is not made in advance, take into account the principals at passenger kilometers the shipment; 46.2. building on the experience of the carrier service of public transport during the previous period and calculation-estimated the number of passengers carried multiplied by the average transport distance or forecast revenue divided by carriage tariffs (fares). If the transport is definitely differentiated tariffs, passenger-kilometres transported each passenger trip distance amount held carrier.
47. Urban routes down to the meaning of one passenger carriage cost. It is calculated that the projected total cost (in dollars) route network divided by the number of passengers carried. 48. A fee for the carriage of hand luggage, which is transported in the luggage compartment, and transport of animals determined by the principal or the carrier if the customer is not determined by the tariffs. 49. If the customer, ensuring that the (commitments) or give it the right to provide public transport services, the service is specified by the tariff, the carrier's average fare (fare) routes must not exceed this rules set out in chapter III the cost of transportation of passengers on the route in question. V. loss relief. Operators of 50 eligible loss amount shall be based on the rules of the Court mentioned in paragraph 30, reports, as well as taking into account whether the customer has specified tariffs or tariffs are not detected. 51. The Subscriber on the basis of this provision of the reports referred to in paragraph 30, the information, the actual losses determined as follows: revenue derived from providing public transport services, takes away reasonable expenses. The meaning of this provision shall be considered as revenue revenue from the sale of tickets, including monthly, and other revenue from providing public transport services. 52. the amount of the refund to be paid shall be determined as follows: in accordance with the provisions of paragraph 51 of the stated loss adds profit. The amount of profit determined as follows: revenue multiplied by interest, calculated as the sum of 2.5% and long-term bonds of Latvia the previous year profit rate average percentage. Vi. Additional expenditure 53. compensation for expenses relating to a Subscriber or the statutory minimum quality requirements by public transport services, the carrier is included in the cost calculation and indicates in the report (annex 3) under this rule 32.1.. 54. Information on the statutory minimum quality requirements (such as ticket sales-quality assurance, equipment improvement-low floor, heating and ventilation systems), as well as the related costs, the carrier shall submit to the principal public transport services. VII. arrangements for the payment of the monthly 55. until the tenth carrier paid damages for the previous month, if public transport contract provides otherwise. 56. within 30 days after receipt of the report the client evaluate and specify the amount of compensation, based on this rule 30 and 33 of the statements referred to in the paragraph. 57. to a Subscriber can determine the amount of compensation and to assess the validity of the calculated loss the carrier according to the contract and the rules referred to in paragraph 30 of the report, the contractor will take into account: 57.1. Organization of accounting documents carrier down, including the provision of the information referred to in paragraph 26, account plans, codes and symbols, terms of use, the inventory valuation methods, long term investments (fixed assets) accounting, depreciation and write-down methods;
57.2. service quality management system for the description of the processes to ensure the quality of service;
57.3. staff management system descriptions. 58. the amount of compensation specified in each quarter in accordance with the provisions laid down in chapter V of the compensation calculation method. 59. a carrier pays compensation, taking into account this provision accordingly 52 calculated for actual losses, if the client has specified tariffs and compensation amount does not cover actual losses. 60. the amount of compensation may not exceed the actual losses calculated, if the carrier is noticed in certain customer tariffs. 61. If the provision of public transport services awarded in accordance with the public procurement law, the amount of the refund shall be fixed in accordance with the purchase contract in the public transport service contract prices and actually earned revenue margins. 62. After clarification of the amount of the refund in accordance with these regulations 58.59 and 61 points, carrier and the Subscriber agree on compensation order: 62.1. If compensation has been paid less than the losses suffered, the difference shall be paid in successive monthly installments;

62.2. If compensation paid exceeded the loss, the difference in subsequent monthly withholding payments. 63. This rule 62.1. in the case referred to in subparagraph one monthly payment cannot be more than the previous quarter's average payment of two months. 64. The Subscriber after the compensation amount of refinement (the adjustment) in the carrier to refund the cost accounting period (quarter) in the following decades the third month. If the total for the year under review the amount of compensation paid is less than the calculated, the client 30 days cost the carrier the remaining part of the compensation. 65. If during the financial year the amount of compensation paid for loss exceeds the actual calculated refund amount: 65.1. the principal part of compensation including overpaid in the next reporting period, if the overpayment does not exceed 10% of the total amount of compensation for the year;
65.2. the client shall recover from pārmaksāto means the carrier, if they exceed 10% of the total amount of compensation for the year. 66. The principal after public transport services monitoring (inspection) and compensation evaluation of Justice have the right to reduce the amount of the refund, minus a refund of unduly paid portion of the next. VIII. Monitoring and control 67. compensation for the legality of the use, usefulness and accuracy of the control of the Ministry of transportation. 68. If irregularities are observed the operation, accounting, or data in the submission and have reasonable suspicion to be granted compensation for the rule of law, Subscriber: 68.1. stop the calculation of the compensation and retention calculated compensation;
68.2. specify the compensation calculations and apply the order penalties laid down in the Treaty;
68.3. set a time limit by which inevitably found laws and other violations of law;
68.4. the question of the appearance of the need to break the public service contract. 69. If the carrier shall provide customer specific reports these regulations without regard to time limits, the customer retention these rules laid down in paragraph 55 of the compensation payments. Compensation to resume only after the provision referred to in paragraph 30 of the report of the evaluation and clarification of the amount of the refund. If the carrier that holds of compensation as a result of additional loss, they shall be considered should the carrier. 70. the Directorate of road transport workers, presented a certificate of service, have the right: to become familiar with the carrier's 70.1. organised service quality management system, including quality of service and facilities that may be required, the resource base, including the carrier-owned or in use of public vehicles and equipment;
70.2. familiar with the public transport service-related revenue and the cost of the individual accounts, as well as accounting and other calculations and payments related documents justifying the operating income and expenses to get the necessary explanations and reference;
70.3. demand from carriers in the documents referred to in these provisions, annual reports, other necessary documents, examine them, as well as request and receive explanations;
70.4. familiarize yourself with the municipalities made the calculation of compensation arrangements and the organisation of public transport services, access to documents, require a responsible employee explanations. 71. If Directorate of road transport authorities in action finds shortcomings in the organisation of public transport services, it sends the traffic Ministry information about irregularities detected, suggesting to take the necessary control measures. 72. The Ministry of transport, the evaluation of any irregularities in the local public transport services in the area of the organisation, including compensation for non-compliance with legislation and policy objectives, set a time limit by which a municipality must prevent the law and other violations of the laws, and asking the road transport Directorate to withhold funding for the municipal cost according to the infringement found. If the local traffic within the time limit set by the Ministry does not prevent irregularities and to recover funds unduly iztērēto, municipality of seized funding is not paid. 73. A Subscriber (municipalities) employees, these provisions and 70.1 70.2 70.3..., the rights referred to. IX. concluding issues 74. calculation of compensation of losses of the European Council of 26 June 1969 Regulations (EEC) No 1191/69 on action by Member States to their obligations stemming from the concept of public services, transport by rail, road and inland waterway, conditions. 75. If the Subscriber in accordance with the contract of service quality or implementation is determined by the transition period until the end of which the carrier may use his current public vehicles, then the client to calculate the damages, take into account the carrier specific depreciation and write-down methods public vehicle useful life. 76. The rules apply to public transport service after January 1, 2008. Prime Minister a. Halloween traffic instead of the Minister-children and Family Affairs Minister a. Baštik of annex 1 of the Cabinet of Ministers of 2 October 2007, regulations no 672 projected cost and tariffs (fares) calculation

Instructions for filling out the report calculations made separately on the mode of transport, except by rail, which calculations shall be carried out separately for each route and along the way. 1. aisle-way (regional Intercity regional meaning local interest or the interest of the city route) route specified code. 2. box-projected total cost mode of transport or route. box 3-estimated mileage (kilometers or vagonkilometr). 4.-the estimated number of passengers carried. 5. box-calculated (fixed) passenger kilometres (completed only on the regional interurban and regional local routes). 6. the estimated cost of the one-kilometre (2. box/box 3). 7. box-one passenger per kilometre cost calculation (box/5.2 box) (only on the regional interurban and regional local routes). 8. box-one passenger transport cost (2./4. Aile) (to be completed only for the interest of the city routes). 9.-the estimated tariff (paid) shall be determined taking into account the cost of one passenger per kilometre, as well as the Cabinet of Ministers of 2 October 2007 No. 672 of the rules "in public transport services and for damage compensation of expenditure and public transport service tariff procedure" referred to in chapter IV of the tariff services (fare) detection methodologies (completed only on the regional interurban and regional local routes). 10.-the estimated fare of the city's interest in the route network is determined taking into account the cost of carriage of one passenger, as well as the Cabinet of Ministers of 2 October 2007 No. 672 of the rules "in public transport services and for damage compensation of expenditure and public transport service tariff procedure" referred to in chapter IV of the tariff services (fare) detection methodologies (completed only on the meaning of the city routes).
Traffic Minister-children and Family Affairs Minister a. Baštik in annex 2 of the Cabinet of Ministers of 2 October 2007, regulations no 672 fuel (energy) consumption calculation methodology 1. If you do not know the specific bus (brand and model) manufacturer factory fuel consumption rate (100 km), fuel consumption rate is determined by the pilot according to the methodology. 2. The fuel consumption norm buses down according to the following methodology: 2.1 the vehicle fuel tank shall be filled with the maximum fuel; 2.2. record the odometer check mark (B); 2.3. with the vehicle daily work mode off a certain quantity of kilometers (about 200-500 km) and again record the odometer check mark (B1); 2.4. the vehicle's fuel tank maximum repeatedly filled with fuel and note the quantity of fuel poured in (A). 3. Fuel consumption (100 km) according to this annex referred to in paragraph 2, the methodology is calculated using the following formula: fuel consumption (liters/100 km) = A x 100 B1-B 4. Fuel consumption can be determined experimentally if the bus is fitted with special fuel equipment (devices). 5. Energy (electricity or other energy sources) the consumption rate is determined using the vehicle (batteries) installed equipment (measuring devices), or the historically accumulated information and the following formula: the norm of consumption (kWh/10 000 gross t-km) = consumption (kWh) x 10 000 t-km gross t-km thousand gross = wagon km x wagon mass in tonnes 1000 6. Fuel consumption rate of detectable using diesel powered transport vehicle mounted equipment (measuring devices), or the historically accumulated information and the following formula consumption rate: (litres/10 000 gross t-km) = consumption (litres) x 10 000 t-km gross t-km thousand gross = wagon km x wagon mass in tonnes and 1000 7. All activities carried out in the fuel or energy consumption norms determination, document the carrier pilot.
Traffic Minister-children and Family Affairs Minister a. Baštik in annex 3 of the Cabinet of Ministers of 2 October 2007, regulations no 672 overview of public transport services profit or loss statement instructions to fill out the 1 report on public transport services individually: 1. fill in the on modes of transport-regional Intercity regional meaning local interest or the interest of the city routes. 1.2. basic route network total revenue received and expenditure, including expenditure incurred in implementing the laws and regulations of the customer or the minimum quality requirements of public transport services; 1.3. on the outside of the core route network routes in total revenue received and expenditure in accordance with the contract. 2. Fill in the report should be taken into account: 2.1 revenue items only includes revenue related to the provision of public transport services; 2.2. expense items shall include only the direct and indirect costs associated with the provision of public transport services. Cost items to cost carriers also requires service, for example, costs of technical mileage. 3. the carrier shall in addition to the information to be included in the report may also include other relevant information. 4. review the properties of the "signature" and "date" If the review does not fill in the prepared electronically and is designed according to the law on electronic document design.

1. line revenue net operating income from ticket sales (mēnešbiļeš). Loss and compensation payment of expenses are not included.

2. line in previous years and would save the country received funding indicates revenue that is eligible under the Cabinet of Ministers of 15 June 2004, regulations No 537 "order in which financial statements recording the State, local, foreign, European Community, other international organizations and institutions, financial aid (financial assistance), gifts and donations, whether in cash or in kind".

3. line other operating revenues other revenue generated by economic activity-provision of public transport services, for example, revenue for ad placement on the vehicle.

5. line the material cost of the line inputs, 5.1 materials acquisition of raw materials, materials and associated costs.

5.2. the line

Spare parts and other materials necessary for the operation of auto parts and other materials necessary for the operation and related costs, as well as routine repairs made to the carrier.

5.3. the line fuel (energy) fuel (diesel, petrol, gas) acquisition cost of public vehicles, as well as the cost of acquiring electricity electrified propulsion.

5.4. tires/wheel line across the tyre (buses, trolleybuses) or pairs of wheels (trams, trains) and the restoration of the acquisition costs.

5.5. the line of other material costs remaining cost of materials not mentioned in 5.1-5.4. line and that the carrier incurs in providing public transport services, or linked to, or derived from it.

6. line staff costs: (indicates the Administration's personnel costs) 6.1. remuneration for the work of the line public transport drivers pay the public transport drivers, in the light of the carrier's defined wage calculation methodology.

6.2. the line State social security payments public drivers State social security payments for public vehicle drivers (compulsory social insurance contributions paid to the State budget in accordance with the law "on State social insurance").

6.3. the remuneration for the work of the line other employees pay other employees on the job, for example, the maintenance guy, Treasurer, operators.

6.4. the line State social security payments to other employees of the State social security payments to other employees, such as the maintenance guy, Treasurer, operators (compulsory social insurance contributions paid to the State budget in accordance with the law "on State social insurance").

6.5. line other social security expenses other social security costs, such as the voluntary social insurance contributions, business risk state charges.

7. line the rest of the public transport services costs 7.1 line public vehicle insurance, licenses, vehicle registration costs associated with public vehicle insurance, license, registration, vehicle roadworthiness.

7.2. the line maintenance costs the costs associated with the utility room maintenance (for example, garage, parking lot, laundry, electricity used for rental payments, utility payments).

7.3. line repair costs costs related to public service vehicles or repairs performed outside of the carrier company.

7.4. payment on line ticket distribution (via) payments for ticket distribution (via) bus stations, stations or other locations.

7.5. the line's other services costs associated with the services provided by the carrier, for example, the fee for entry into the bus station, railway infrastructure.

7.6. the line other operating expenses other operating expenses, other than those referred to in 7.1-7.5. line and that the carrier incurs in providing the public transport services or linked to, or derived from it, such as inventory costs, low operational leasing payments.

8. line features write-down 8.1. line Public vehicles only the depreciation and write-off of vehicles used for public transport services.

8.2. use of Public vehicles in the line inventory services of public transport vehicles used to inventory (e.g., cash register, coffee machine), depreciation and amortization.

8.3. other fixed assets line fixed asset depreciation and amortization, which are used for economic activity, the laundry, parking garages.

9. line administration expenses 9.1. remuneration for work queue administration staff and administration to pay for the work of the Administration, staff and administration.

9.2. the line costs of social security administration personnel and administration of the social security costs, including business risk State fees, State social insurance payments (compulsory social insurance contributions paid to the State budget in accordance with the law "on State social insurance").

9.3. the line of communications expenditure expenditure for postal and telecommunications services.

5.8. line maintenance costs administration costs associated with the maintenance of administrative space, such as the rent on the premises of the Administration, utility payments, repairs of premises, household goods.

9.5. the administration queue requires fixed assets depreciation of fixed assets depreciation and amortization, which are used in the Administration's economic activity.

9.6. line travel expenses necessary for the administration of the maintenance of vehicles, including fuel and other material costs.

9.7. line the other administration expenses other administrative expenses not mentioned in 9.1-9.6. line and that the carrier incurs in providing the public transport services or linked to, or derived from it.

row 10-extraordinary income revenue from transactions that are clearly distinct from the ordinary activities of the carrier and which repeat frequently or periodically is expected.

11. line extraordinary expenditure expenditure resulting from transactions that are clearly distinct from the ordinary activities of the carrier and which repeat frequently or periodically is expected.

12. line interest payable and similar charges interest on borrowed funds.

13. the line current period profit or loss for the accounting period profit or loss resulting from the provision of public transport services.


Traffic Minister-children and Family Affairs Minister a. Baštik in annex 4 of the Cabinet of Ministers of 2 October 2007, regulations no 672 information about 20 passengers _ the traffic instead of the Minister-children and Family Affairs Minister a. Baštik in annex 5 of the Cabinet of Ministers of 2 October 2007, regulations no 672, information about routes, which incurred losses in 20 __ the traffic instead of the Minister-children and Family Affairs Minister a. Baštik in