742.140 federal law on the financing fund of the rail infrastructure (the rail infrastructure fund, LFIF Act) of June 21, 2013 (Status January 1, 2016) the Federal Assembly of the Swiss Confederation, view of art. 87A of the Constitution (Cst.), saw the message of the federal Council on January 18, 2012, stop: art. 1 the financing of rail infrastructure (Fund) Fund is a fund legally dependent on the Confederation; It has a clean accounting.
October 7, 2005 on the Finance Act is applicable on a subsidiary basis.
RS 611.0 art. 2Comptes of the Fund the Fund's accounts include the income statement, the balance sheet and the investment account.
The income statement presents at least: a. in respect of income: 1. payments in the form of recipes to mandatory assignment, 2. the payments from federal finances in accordance with art. 87A, al.2, let.d of the Constitution, 3. active interest on loans;
(b) in respect of the charges: 1. the levies for exploitation, 2. the passive interests of the commitments of the Fund, 3. the depreciation of assets.
The balance sheet includes all assets and all liabilities and equity.
The investment account has at least the granting of loans and investments in the maintenance and development of the railway infrastructure as well as the research mandates are related. They are not covered expenses which may be brought to the assets and therefore under the control of the al. 2, let. b, CH 1.
New content according to Chapter 4 of the annex to the Federal ACT of 19 June 2015 (the Confederation's new accounting model optimization), in force since Jan. 1. 2016 (2015 4009 RO; FF 2014 9127).
Art. 3 payments to fund the Council sets the amounts intended for the Fund.
The amounts defined in art. 87, art. 2, let. d, and 196, ch. 3, al. 2. Cst are based on prices of 2014. They are adjusted for changes in real gross domestic product and follow the rising cost of railway construction index. The federal Department of finance sets the terms, in agreement with the federal Department of the environment, transport, energy and communication.
Art. 4 samples of the Fund the Federal Assembly adopts every year, at the same time as the federal decree concerning the annual budget, a simple federal decree fixing the amounts to be taken from the Fund. These samples are divided on: a. operation and maintenance; b. development; c. the research mandates.
Samples should cover priority needs related to operation and maintenance of the railway infrastructure.
If the construction works are executed more quickly than expected and that costs change according to plans, the federal Council may increase 15% more than the appropriation for the current year allocated to development in accordance with para. 1, let. b. art. 5 spending the Federal Assembly every four years a fixed ceiling of expenditure for payments who are arrested pursuant to art. 4, al. 1, let. a. federal Council reports to the Federal Assembly State facilities and the rate of use of the infrastructure as part of the message on the approval of the spending cap.
Art. 6 commitment appropriations commitment appropriations intended for the stages of development are governed by art. 58 of the Federal Act of 20 December 1957 railway.
SR 742.101 art. 7 debt, reserve and compensation fund should not debt more than to the extent of advances paid.
It is an appropriate reserve.
Assets are not remunerated.
Art. 8 approval of the accounts and financial planning the federal Council submits annually the accounts of the Fund for approval by the Federal Assembly.
It establishes a financial planning of the Fund over three years. It presents the Federal Assembly at the same time as the budget for the Fund.
Art. 9 repeal of the law in force the order of the Federal Assembly of 9 October 1998 on regulation of the Fund for large-scale railway projects is repealed.
[RO 1999 775, 2005 2517, 2009 1169, 2010 5017]
Art. 10 dissolution of the Fund for major rail projects at the entry into force of the federal decree of June 20, 2013, regulation, financing and management of rail infrastructure, the Fund includes all assets and liabilities of the Fund for large-scale railway projects.
The Fund simultaneously resumed the flow of ordinary federal finance loans and loans for investment in the railway infrastructure.
RO 2015 645 art. 11 reimbursement of advances A count January 1, 2019, at the latest, the budget and financial planning of the Fund must provide that at least 50% of the payments to the Fund provided for in art. 87, art. 2, let. a, Cst. and the entire amount to the Fund under art. 196, ch. 3, al. 2, Cst. used to pay and to repay advances, until full repayment of these.
Advances are paid to the market rate. The details shall be elaborated by the Federal Finance Administration.
Date of entry into force: 1 January 2016 RO 2015 661 annex of the Federal ACT of 21 June 2013 on financing and the development of the railway infrastructure (RO 2015 651).
RS 101 FF 2012 1371 June 2, 2014 (FF 2014 3953) ACF.
Status January 1, 2016