Review of Efficient costs Review of methodology to Methodology to calculate direct costs (art. taken into methodology Costs considered to calculate of direct costs (art. 31.3) determine market 31.3) account in to calculate segments and mark-ups calculation of direct costs (art. 32.1) by RB direct costs (art. (art. 31.3) by Difference Cost of Market 31.3) RB Econometric Engineering Operation Maintenance Renewal Mark-ups methodology capital segments Austria                    Belgium            Bulgaria Croatia           Denmark Estonia            Finland                       France Germany            Greece N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Hungary N/A N/A N/A N/A N/A N/A N/A N/A               Italy            Latvia Netherlands                       Norway Poland        Portugal                       Romania Slovakia N/A N/A N/A N/A N/A N/A N/A N/A               Slovenia            Spain            Sweden
Methodology to calculate direct costs (art. 31.3) Costs considered to calculate of direct costs (art. 31.3) Efficient costs taken into account in calculation of direct costs (art. 31.3) Review of methodology to calculate direct costs (art. 31.3) by RB Review of methodology to determine market segments and mark-ups (art. 32.1) by RB Econometric Engineering Difference methodology Operation Maintenance Renewal Cost of capital Market segments Mark-ups Austria            Belgium         Bulgaria            Croatia         Denmark   Estonia            Finland            France            Germany            Greece N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Hungary N/A N/A N/A N/A N/A N/A N/A N/A    Italy            Latvia            Netherlands            Norway            Poland        Portugal            Romania            Slovakia N/A N/A N/A N/A N/A N/A N/A N/A    Slovenia            Spain            Sweden           
IRG-Rail175-IRG-RailOverviewonchargingpractices.docx