# 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), Division 3: Indication of financial performance

Extent: E+W+S+N.I.

(a) a statement of financial performance;
(b) a summary expenditure statement;
(c) a maintenance expenditure statement;
(d) an operating expenditure statement;
(e) an income statement;
(f) supporting notes that amplify and explain the statements, where appropriate.

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Source: https://www.legislation.gov.uk/eudr/2012/34/annex/VIII/division/3 (the official version)
Page: https://openlegislation.uk/eu-directive-2012-34/annex-VIII/division-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.