Yes, port infrastructure managers may exclude from total revenues income from: (i) documental activities supporting the regularisation of customs operations; (ii) delayed delivery of containers or failure to collect/load the goods; (iii) security services, provided they can be differentiated from guardianship; (iv) revenues from so-called urban connectivity activities; (v) hostess services linked to congress and conference activities; (vi) mooring and parking of recreational craft. Port infrastructure managers also exclude the amounts allocated for extraordinary maintenance of the maritime property or related capitalised investments, limited to the depreciation costs entered in the income statement for the reporting period, as evidenced by a certified appraisal.
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