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The purpose of UIC Leaflet 306 is to identify the different relationships which may exist between those involved in passenger rail transport with respect to accounting and financial arrangements for international transport services and ancillary services. For each type of relationship affecting at least one UIC member railway undertaking (RU), the leaflet indicates the reference text setting out the regulations and specifies the corresponding basic principles. Moreover, it contains a precise definition of the parties involved (service providers, issuers and allocators), their roles and responsibilities.