標準號：UIC OR 311-2007
中文標準名稱：鐵路企業間的財政關系.應用的原則和術語
英文標準名稱：Financial relations between railway undertakings - Principles and terms of application
標準類型：S02
發布日期：2007/1/1 12:00:00
實施日期：1999/12/31 12:00:00
中國標準分類號：S02
適用范圍：UIC Leaflet 311 defines the general procedures governing financial relations between UIC Members.Other railways may use the leaflet on the basis of a corresponding agreement.The obligatory/recommendatory provisions aim to harmonise procedures for accountancy and the payment of mutual services, and are compliant with the Uniform Regulations governing International Carriage by Rail (COTIF 1999), the European Directives to be applied, and other regulations of UIC and the Brussels Clearing House (BCC).The present leaflet obliges users to register credits and debts resulting from traffic services brought to account in accordance with UIC Leaflets 301 and 304 in a current account and clear balances monthly.In as far as the accounting regulations provide for income being collected on foreign routes, companies are obliged to observe a fixed value date, which is used to calculate accounting charges.For the exchange of other services (non-traffic services), the payment conditions agreed in service contracts will generally apply. Use of the current account system is also recommended in these cases,If such agreements do not exist or are not clearly expressed, recourse can be made to the regulations laid out in UIC Leaflet 311.Financial relations in the sense used in this leaflet are subject to risks resulting from fluctuations in currency exchange rates and from accounting and payment procedures.As in the regulations governing charges, users are offered a uniform reference interest rate (EURIBOR one-month rate), in order to limit the losses to both parties resulting from accounting delays.The risk of lost income through failure to pay (long-term debt) has increased for creditors in that the new COTIF no longer provides for referral to OCTI or the breaking of the transport chain throughrestrictions on prepayment facilities. In addition to the requirements for guarantees, the UIC protective measures constitute the only safe means of reducing risk.The appendices serve to implement the principles laid down in the texts.