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The Railways Infrastructure (Access, Management and Licensing of Railway Undertakings) Regulations (Northern Ireland) 2005

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Financial fitness

7.  For the purpose of demonstrating its financial fitness a railway undertaking shall make available to the Department the undertaking’s annual accounts, or if the undertaking is not able to provide annual accounts then the undertaking’s balance sheet, together with details of the following matters (in so far as these cannot be ascertained from the annual accounts, or as the case may be, the balance sheet)—

(a)the railway undertaking’s available funds, including the bank balance, pledged overdraft provisions and loans;

(b)the railway undertaking’s funds and assets available as security;

(c)the railway undertaking’s working capital;

(d)relevant costs, including the railway undertaking’s purchase costs of payments to account for vehicles, land, buildings, installations and rolling stock; and

(e)charges on the railway undertaking’s assets.

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