Division 1 Account separation

separate profit and loss accounts and balance sheets for freight, passenger and infrastructure management activities;

detailed information on individual sources and uses of public funds and other forms of compensation in a transparent and detailed manner, including a detailed review of the businesses' cash flows in order to determine in what way these public funds and other forms of compensation have been used;

cost and profit categories making it possible to determine whether cross-subsidies between these different activities occurred, according to the requirements of the regulatory body;

methodology used to allocate costs between different activities;

where the regulated firm is part of a group structure, full details of inter-company payments.