{
  "url": "https://openlegislation.uk/eu-regulation-2009-1071/annex-I/division-I/division-E",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-1071/annex-I/division-I/division-E.json",
  "legislation": "eur/2009/1071",
  "legislation_title": "Regulation (EC) No 1071/2009 of the European Parliament and of the Council of 21 October 2009 establishing common rules concerning the conditions to be complied with to pursue the occupation of road transport operator and repealing Council Directive 96/26/EC (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2009-1071",
  "path": "annex/I/division/I/division/E",
  "kind": "division",
  "number": "E",
  "heading": "Business and financial management of the undertaking",
  "text": "The applicant must, in particular, in relation to road haulage and passenger transport:\n1..be familiar with the laws and practices regarding the use of cheques, bills of exchange, promissory notes, credit cards and other means or methods of payment;\n2..be familiar with the various forms of credit (bank credit, documentary credit, guarantee deposits, mortgages, leasing, renting, factoring, etc.) and the charges and obligations arising therefrom;\n3..know what a balance sheet is, how it is set out and how to interpret it;\n4..be able to read and interpret a profit and loss account;\n5..be able to assess the undertaking’s profitability and financial position, in particular on the basis of financial ratios;\n6..be able to prepare a budget;\n7..be familiar with the cost elements of the undertaking (fixed costs, variable costs, working capital, depreciation, etc.), and be able to calculate costs per vehicle, per kilometre, per journey or per tonne;\n8..be able to draw up an organisation chart relating to the undertaking’s personnel as a whole and to organise work plans, etc.;\n9..be familiar with the principles of marketing, publicity and public relations, including transport services, sales promotion and the preparation of customer files, etc.;\n10..be familiar with the different types of insurance relating to road transport (liability, accidental injury/life insurance, non-life and luggage insurance) and the guarantees and obligations arising therefrom;\n11..be familiar with the applications of electronic data transmission in road transport;\nin relation to road haulage:\n12..be able to apply the rules governing the invoicing of road haulage services and know the meaning and implications of Incoterms;\n13..be familiar with the different categories of transport auxiliaries, their role, their functions and, where appropriate, their status;\nin relation to road passenger transport:\n14..be able to apply the rules governing fares and pricing in public and private passenger transport;\n15..be able to apply the rules governing the invoicing of road passenger transport services.",
  "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/eur/2009/1071/annex/I/division/I/division/E",
    "retrieved_at": "2026-11-01T14:51:08.384920+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."
}