{
  "url": "https://openlegislation.uk/eu-directive-2012-34/annex-VIII/division-1",
  "json_url": "https://openlegislation.uk/eu-directive-2012-34/annex-VIII/division-1.json",
  "legislation": "eudr/2012/34",
  "legislation_title": "Directive 2012/34/EU of the European Parliament and of the Council of 21 November 2012 establishing a single European railway area (recast) (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2012-34",
  "path": "annex/VIII/division/1",
  "kind": "division",
  "number": "1",
  "heading": "Account separation",
  "text": "(a) separate profit and loss accounts and balance sheets for freight, passenger and infrastructure management activities;\n(b) 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;\n(c) 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;\n(d) methodology used to allocate costs between different activities;\n(e) where the regulated firm is part of a group structure, full details of inter-company payments.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2012/34/annex/VIII/division/1",
    "retrieved_at": "2026-11-01T15:21:56.196367+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}