120/E/2-PDF English

Auditing cross-distribution and accounting processes of tickets in passenger transport

Ed. no.2| January 2018

Available languages

German English French
Price €0.00

€0.00 tax excl.

2nd edition, January 2018 - Original

The cross-distribution of domestic and international tickets is based upon the multilateral agreements provided for by UIC Leaflets 918-1, 918-2, 918-3 et 301, and by the Special Conditions of International Carriage (SCIC) for different types of ticket. However, these transactions are not always underpinned by automated data exchange with the vendor system. Therefore, the accounts kept for certain types of ticket are based on the subsequent upload of sales data sets into the international accounting systems in accordance with UIC Leaflet 301.
In this context, the carriers trust the ticket issuers that the revenue they are entitled to from the sale of their tickets will be correctly calculated and allocated to them. Moreover, they rely on the relevant conditions of carriage and tariffs being correctly applied and the agreed measures on revenue securing being duly implemented.
In order to ensure that the revenue resulting from such sales is being correctly apportioned, intermittent audits are carried out by a UIC audit body. These audits are to take account of the evolving competitive environment in their execution. This leaflet determines the regulatory framework within which the audit body will execute the audits.
The present leaflet contains provisions governing:

  • the setting-up of a supervisory body to audit the accounts kept for jointly-distributed tickets in passenger transport,
  • the membership and authority of the aforementioned supervisory body,
  • the conditions under which railway undertakings and distributors are to undergo audits by the aforementioned supervisory body,
  • the assessment, disclosure and safekeeping of the audit reports,
  • the authority of the UIC bodies and management with regard to the activities of the aforementioned supervisory body.


Data sheet

Ed. no.2
Edition date
Publication date
Page number
Passenger Combined Transport Voyageurs Transport Combiné