Revenue Accounting Manual (RAM) Edition 2022 | oxetele) aes e -1ele\e/e ee trNOTICE DISCLAIMER. The information contained in this publication is subject to constant review in the light of changing government requirements and regulations, No subscriber or other reader should act on the basis of any such information without referring to applicable laws and regulations and! ‘or without taking appropriate professional advice. Altrougn every effort has been mace to ensure accuracy, the International Air Transport Assaci- ation shall not be held responsible for ary loss or damage caused by errors, omissions, misprints tr misinterpretation of the contents hereof, Fur- thermore, the International Air Transport Asso- Ciation expressly disclaims any ang all ability to ‘any person or entity, whether a purchaser of this, publication of not, in respect of anything done fr omitted, end the consequences of anything done or omitted, by any such person or entity in reliance on the contents of this publication Opinions expressed in advertisements ap- pearing in this publication are the advertiser's opinions end do not necessarily reflect those of IATA. The mention of specific companies or products in advertisement does not im- ply that they are endorsed or recommended by IATA in preference to others of a similar na- ture which are not mentioned or advertised. © International Air Transport Association. Al Rights Reserved, No part of this publication may be reproduced, recast, reformatted or trans- mitted in any form by any means, electronic or mechanical. including photocopying, recorcing fr any information storage and retrieval sys- tem, without the prior written permission fram: Serior Vice President Financial Settlement & Distribution Services International Air Transport Association IATA Center, 33 Route de 'Aéroport, PO Box 416 1218, Genova, Switzerland {© 2021 International Ar Transport Association Allrignts reserved Montreal Geneva Cataloguin in Publication data canbe&, We TATA TABLE OF CONTENTS Page PREFACE x REFERENCE MARKS xi INDEX TO CHANGES IN THIS EDITION OF THE RAM wil INTRODUCTION AND ADMINISTRATION xix ‘APPLICATION OF RULES PUBLISHED IN THE REVENUE ACCOUNTING MANUAL (RAM) ..... xix 4.4. Content and Description xix 2. APPROVAL FOR PUBLICATION xix 3. RAMEDITOR GROUP oonssnnnnnnnnninnninnnnnnninnnnnninnnnnnnnnnnnnnninnnnnns XK 4, SETTLEMENT OF DIFFERENCES ....nsessusnnnsnnnnnnnnnnnnnnnninnnnsnnnnmnssns XK 5. FinAC (INDUSTRY FINANCIAL ADVISORY COUNCIL) WORKING GROUP TERMS OF REFERENCE AND TASK FORCES RULES AND REGULATIONS 5.1 Role and Mandate 5.2 Membership . : 53 Meetings and Procedures. 5.4 Work Programme 55 Task Forces ... 6 _INTERLINE BILLING AND SETTLEMENT OPERATIONS WORKING GROUP. MEMBERSHIP AND MODUS OPERAND! xxii 61 Role/Mandate ... son wil 6.2 Membership .. xxi 7. ONLINE BALLOT PROCEDURE FOR IBS OPS (GENERAL MEETING) PROPOSALS xiv 8 TERMINOLOGY nv EXPLANATION OF ABBREVIATIONS USED IN THE REVENUE ACCOUNTING MANUAL wsssnsssssne XXV EXPLANATION OF DEFINITIONS USED IN THE REVENUE ACCOUNTING MANUAL .ncsscsssnnnns XXVE 9. MEMBERSHIP OF THE INTERLINE BILLING AND SETTLEMENT OPERATIONS WORKING GROUP xvii 9.1. Official Observers of the Interline Billing and Settlement Operations Working GrOUD wcsnennn XV PART A .... CHAPTER A1—PROVISOS ..... RULES 1 ‘Submission hiiinnnnnnniinniinnnnnnninininininnnninnnnnnnn A Effectiveness 1 1 1 1 ‘Amendments to Procedures Withdrawal CHAPTER A2—PASSENGER AND EXCESS BAGGAGE BILLING RULES .......ccsscneenunnnnne 2 1. BASIC BILLING RULES ssnnnnnsnnnnnnnnnninsinnnnnnsnninnnnsnnnnnsnnn 1.1. Billing Passenger Flight Coupons 2e we 1ATA Revenue Accounting Manual 1.2. Biling Passenger and Excess Baggage Flight Coupons which Give Incomplete or Contradictory Information smn - 3 Biling of Fraudulent Tickets .... 4 Billing Unspecified Miscellaneous Charges Orders (MCOs) 5 Biling EMDs 6 Billing Coupons with no Refund Value 7 Billing Excess Baggage Charges 8 9 t + t Biling Interlineable Taxes/Fees/Charges (TFCs) Reservation Change Fee Q Surcharges Billing Memos Supplementary Charges 2. REROUTING BILLING RULES (ORIGINAL COUPONS, EXCHANGES/REISSUES) 2.4 Adjustments of Amounts due to/from Passenger 22 Exchange Billings Involving Under/Over Collections 2.3 Exchange Billings Involving Under/Over-Collection (UATP) 24 Voluntary Reroutings, Bling Values 25 Involuntary Reroutings, Billing Values 26 Planned Schedule Change 2.7 Conflicting Indicators for Involuntary Reroute and Planned Schedule Change ..... 2.8 _lnvoluntary Reroute and Planned Schedule Change Flow Chart (Resolution 7364) 2.9 Surface Transportation, Billing Values ssnnnnnnsnn 3. FARES TO BE USED IN BILLINGS 4. BILLING FOR INADMISSIBLE PASSENGERS, 44 Billing Rules 42 Examples 6. _ BILLING REDUCED FARES FOR AGENTS/EMPLOYEES. CHAPTER A3—PASSENGER AND EXCESS BAGGAGE BILLING SUPPORT SUPPORTING DOCUMENTS REQUIREMENTS Original Billings Rejections Biliing/Credit Memos Endorsements .. snes Computer Generated Ticket Image Facsimile-Standard Computer Generated EMD Image Facsimle-Standard Attachment A nu snnnnnnennnnnsnnn Attachment B 2. LANGUAGE FOR REJECTIONS/CORRESPONDENCE OTHER THAN ENGLISH AND METHOD OF CROSS RATE CALCULATION .... . se 3. EXCESS BAGGAGE COUPON BILLING LIMIT 4. DOCUMENTS BILLED WITHOUT SETTLEMENT AUTHORISATION CODE CHAPTER A4—PASSENGER REFUNDS 1. RESPONSIBILITY «0. 4:1 Refund of Other Airlines Documents at Refunding Airline Risk 1.2 Correspondence Regarding Other Airline Documents Refund Authority&, We IATA Table of Contents 1.3. Refund of Other Airlines Documents-Limitations .. 29 1.4 Expediting Refund Procedure ssn 29 2. REFUND ADJUSTMENT 29 24 — Refund Adjustment Proce$S son uninnnnnnnnnnnnnnnnnnnniannnnnnniinennnnnnnnne 29 3. BILLING RULES 30 3.1 General 30 32 Retroactive Adjustments 30 3.3. Adjustment Limitations vo 31 CHAPTER A5—CARGO BILLINGS 32 1. BASIC BILLING RULES ssn sens semen 32 44 Basic Entitlement 32 1.2 Use of Own Air Waybill for Copies of Other Airlines Air Waybills 32 133. Part Shipment Bilings Prepaid Shipments 32 14 Non-lATA Delivering Airline Charges 32 1.5 Billing of Taxes 32 46 Other Charges Incurred in Transit on Prepaid Consignments 33 17 VAT 33 2. RATES TO BE USED IN BILLINGS 3 3. REROUTING BILLING RULES ... 33 3.1. Rerouting Airline Responsibility osmmnnennnmnnnnnnnnnnnnnnnnnnnn 3B 32 Prorate Share Subject to MPA-Cargo 33 4. CORRECTION OF CARGO CHARGES 33 4.1 Limitation on Amount to be Billed ...... 33 4.2 Use of Cargo Charges Correction Advice (CCA) to Support Billing 33 5. __ BILLING AIR WAYBILLS WHICH GIVE CONTRADICTORY INFORMATION 33 6 CHARGE NOT RECOGNISED (NO AWB RECORD OR SECTOR), OR DUPLICATE BILLING .... 33 7. CARGO TRANSFER MANIFEST INFORMATION 34 CHAPTER A6—CARGO—CHARGES COLLECT (CHARGES FORWARD) 35 1. METHOD OF BILLING 35 1-1 1952 Cumulative Charges Method 35 1.2 Principle 35 13. Applicatio 35 1.4 Overriding Commission... . 35 1.5 Biling Procedures for Pari Shipments 36 2. ADJUSTMENT OF CHARGES ... ssn svn 36 2.1 Changes from Prepaid to Collect and Vice-Versa 36 22 — Overcharges on Air Waybill-Correction at Destination 37 2.3 Undercosting of Air Waybill-Action at Destination ...nunnnnnmmnnnesnnnnnnnnnmnnnnnnnn ST 3. UNDELIVERED COLLECT SHIPMENTS, 37 4. CHARGES COLLECT FEE 38 41 Entitlement oon ssnnnnnnnnnnnnnnnnnnnnninnnnnnnmmnnnnmnnnnnnnnn 3B 4.2 Effective Date for Application 38e , 1ATA Revenue Accounting Manual 4.3. Changes from Collect to Prepaid 38 44 Undelivered Shipments... smn en 38 ‘Attachment A—EXAMPLES OF CUMULATIVE CHARGES METHOD wn 39 CHAPTER A7—CARGO INVOICES AND CREDIT NOTES 44 1. USE OF INVOICES 44 1.4 Initiated by Creditor Against Debtor Airline 44 1.2 Invoice Acceptance 44 1.3. Invoice Cancellation 44 2. USE OF CARGO CREDIT NOTES 44 24 General 44 22 Error Correction 44 3. PREPARATION AND RENDERING OF CARGO INVOICES AND CREDIT NOTES 44 3.4 Numbering 44 3.2 Addressing 44 3.3 Preparation and Dispatch 45 3.4 Invoice Copies 45 3.5 Bulk or Summary Invoices 45 3.6 Dating 45 3.7 Clearance Period 45 4. TYPES OF INVOICES AND CREDIT NOTES-SEPARATION AND IDENTIFICATION BY TYPE 46 44 Cargo 46 4.2 Identification of Types 46 5. __ INFORMATION TO BE GIVEN ON INVOICES AND CREDIT NOTES 46 5.1 Invoices for Air Cargo 46 5.2 Invoices for Mail 46 5.3 Invoices for Rejections 46 5.4 Interline Service Charge 46 5.5 Currency Conversion-Cargo Invoices 47 6 CURRENCY TO BE USED 47 7. AIRLINE ADDRESSES AND CONTACTS. a7 ‘Attachment A—GARGO INVOICE LEVEL DATA 48 ‘Attachment B—CARGO PRIME AWB BILLING 53 ‘Attachment C—CARGO REJECTION MEMO 62 Attachment D—CARGO BILLING MEMO 85 Attachment E—CARGO CREDIT MEMO 103 Attachment F—CARGO SUMMARIES 124 CHAPTER A8—REVECTIONS AND TIME LIMITS-CARGO BILLINGS AND UNITED STATES GOVERNMENT BILLS OF LADING 130 1. GENERAL REJECTION REQUIREMENTS .....:sssmnnnnmnnnninnnnnnmnnnnnnnnnn 130 2. REASONS FOR REJECTION 130 2.1. Rejection Reason Codes .... : sunt 130 22 Detailed Rejection Reason . 130 2.3 Incorrect Fare a... 131&, We IATA Table of Contents 3. MINIMUM VALUE FOR REJECTION 3.1 General Rejections cn. 4. REJECTION FORMS AND LISTINGS 41 Cargo Rejections nn. 4.2. Rejection Memo Supporting Documents 5. APPLICABLE TIME LIMITS AND CORRESPONDENCE REQUIREMENTS 5.1. Original Biling, Rejection and Correspondence Stages 5.2 Correspondence srnnnnn nn 5.3 Changes in Billing Values 6. _ BILLINGS OR REJECTIONS OUTSIDE THE TIME LIMITS 6.1 General 62 Lost Documents 6.3 Agreed Exceptions 7. CURRENCY OF REJECTIONS 8 CARGO “NO RECORD" REJECTION ITEMS. 8.1 Rejection Requirements 9. LANGUAGE TO BE USED IN REJECTIONS AND CORRESPONDENCE 10. UNITED STATES GOVERNMENT BILLS OF LADING. 10.1 General 10.2 Issuing Airline's Responsibility .. 10.3 Delivering Aitline's Responsibility .. 10.4 Other Airline Responsibilities ..... Attachment A—SPECIMEN OF WAIVER OF IARGES CHAPTER A9—INVOICES AND CREDIT NOTES (PASSENGER, MISCELLANEOUS AND UATP) .. USE OF INVOICES Initiated by Creditor Against Debtor Airline Invoice Acceptance Invoice Cancellation 2. USE OF CREDIT NOTES 24 General 2.2 Error Correction 3. PREPARATION AND RENDERING OF INVOICES AND CREDIT NOTES 3.1 Numbering 32 Addressing 3.3 Preparation and Dispatch 3.4 Invoice Copies 3.5 Bulk or Summary Invoices 36 Dating 37 Clearance Period 4. TYPES OF INVOICES AND CREDIT NOTES-SEPARATION AND IDENTIFICATION BY TYPE 4.4 Passenger 42 UATP 43° Cargo 44 Miscellaneous nnn 45 Identification of Types . 131 131 131 132 132 133 133 135 136 136 136 136 136 136 137 137 137 137 137 137 137 138 139 140 140 140 140 140 140 140 140 140 140 141 141 441 141 141 141 142 142 142 142 142 142e we 1ATA Revenue Accounting Manual 5. INFORMATION TO BE GIVEN ON INVOICES AND CREDIT NOTES 142 5.1 Invoices for Passenger Transactions (Other than Universal Air Travel Pian-UATP) 142 5.2 Invoices for UATP Transactions vn . vo 143 5.3 Invoices for Mall nn. sen 143 54 Invoices for Other (Miscellaneous) Items (see also Chapter A13) 143 5.5 Invoices for Rejections-Passenger 143 5.6 _ Invoices for Rejections-Cargo 143 5.7 Interline Service Charge 143 5.8 Currency Conversion-Passenger Invoices 143 6 CURRENCY TO BE USED 143 7. AIRLINE ADDRESSES AND CONTACTS ee 143 ‘Attachment A—PASSENGER INVOICE LEVEL DATA... 144 ‘Attachment B—PASSENGER PRIME COUPON BILLING .. 149 ‘Attachment C—PASSENGER REJECTION MENO .... nnn oe 189 Attachment D—PASSENGER BILLING MEMO 185 ‘Attachment E—PASSENGER CREDIT MEMO 202 Attachment F—PASSENGER SUMMARIES 220 Attachment G—PASSENGER SOURCE CODES 235 CHAPTER A10—REJECTIONS AND TIME LIMITS-PASSENGER BILLINGS ........0000nsnnnnewsun 27 1. GENERAL REJECTION REQUIREMENTS .....ccssnmnnnnunmnnniinnnmnnnmnnnnnnnnnn 237 2. REASONS FOR REJECTION 237 2.4 Rejection of Electronic Ticket Billings 237 22 Rejection Reason Codes 237 23 Detailed Rejection Reason 237 3. MINIMUM VALUE FOR REJECTION 239 3.1 General Rejections 239 4, REJECTION FORMS AND LISTINGS 239 4.1 Passenger Rejections 239 4.2 Rejection Memo Supporting Documents 240 5. APPLICABLE TIME LIMITS AND CORRESPONDENCE REQUIREMENTS .. . 241 5.1 Original Biling, Rejection and Correspondence Stages 241 52 Correspondence 243 5.3 Changes in Billing Values 244 6. _ BILLINGS OR REJECTIONS OUTSIDE THE TIME LIMITS ...nsnsssnnnnnsnnnnse soe 24M: 6.1 General 244 6.2 Agreed Exceptions 245 7. CURRENCY OF REJECTIONS ....nnmnnnnninnnnninnininnnsnimmnnnnmmnnnnnnnnne 205 8 LANGUAGE TO BE USED IN REJECTIONS AND CORRESPONDENCE 245&, We IATA Table of Contents CHAPTER A11—INTERLINE SERVICE CHARGE AND OVERRIDING COMMISSION ... 246 1. GENERAL 246 2. METHOD OF ACCOUNTING FOR INTERLINE SERVICE CHARGE AND OVERRIDING COMMISSION 248 24 On Passenger Sales and Prepaid Cargo 248 22 — On*Charges Collect” Cargo 248 3. EXCHANGED TRANSPORTATION DOCUMENTS 246 4. REFUNDED TRANSPORTATION DOCUMENTS ..nsunnnninnnnneunnininnnnnesnnennnn 247 44 General 247 42 Exception 247 CHAPTER A12—CURRENCY 248 1. PASSENGER 248 4:1 Currency of Original Billing 248 1.2 Currency of Adjustment 248 13. Currency Conversion Procedures .... 248 44 Currency Conversion Rates and Adjustments of Rates 251 1.5 Rounding Off. on 252 46 Currency Restrictions on Documents 252 1.7 Currency Codes .... nnn 253 2. CARGO... 253 24 Currency of Original Billing 253 22 Currency of Adjustments ...on.on 253 23 Currency Conversion Procedures .... 253 24 Currency Conversion Rates and Adjustments of Rates sennnn fennns 254 25 — Rounding-Off 256 26 — Currency Restrictions on Documents 256 27 Currency Codes 256 3B UATP oncnsne 256 3.1 Conversion From Currency of Sale to Currency of Billing 256 3.2. Conversion in Case of Refund 256 CHAPTER A13—BILLING PROCEDURE—MISCELLANEOUS ITEMS 287 1. USE OF INVOICES 257 11 General 257 12 Numbering 257 13. Adjustments 257 14 Use of Credit Notes .. 257 2. PREPARATION AND RENDERING OF INVOICES 258 2.4 Invoice Specifications 258 22 Period of Time Covered by Invoices 258 23 Invoice Copies 258 2.4 — Addressing 259&, By 1ATA Revenue Accounting Manual 3. CURRENCY .. a 259 3.1, Currency of Original Billings 259 3.2 Currency of Adjustments ..... 259 3.3 Currency Conversions 259 3.4 Currency Abbreviations 260 4. ADJUSTMENTS OF BILLINGS .. 260 4.1. Rejection Requirements - 260 4.2 Combination of Rejection Items... 261 4.3. Rejection Time Limits 261 44 Disputes After Rejection 262 ATTACHMENT A—SUMMARY OF CHARGE CATEGORIES AND CHARGE CODES TO BE USED IN INVOICES 263 ATTACHMENT B—MANDATORY FIELDS REQUIRED ON ALL INVOICES 268 ATTACHMENT C—SUMMARY OF STRUCTURE AND CONTENT OF INVOICES an ATTACHMENT D—DETAILED STRUCTURE AND CONTENT OF INVOICES BY CHARGE CATEGORYICHARGE CODE 279&, We IATA Table of Contents PART B 393 CHAPTER B1—PASSENGER INTERLINE ACCOUNTING/AUDITING ON A SAMPLE BASIS. 385 STANDARD AGREEMENT FOR PASSENGER INTERLINE ACCOUNTING/AUDITING ON A SAMPLE BASIS 386 ‘Attachment ATO THE STANDARD AGREEMENT FOR PASSENGER INTERLINE ACCOUNTINGIAUDITING ON A SAMPLE BASIS 389 APPENDIX 1 TO ATTACHMENT A—(Paragraph 1.1.1 (a) refers) 401 APPENDIX 2 TO ATTACHMENT A—(Paragraphs 7.5, 9.1.6 and 10.1.6 refers) 401 APPENDIX 3 TO ATTACHMENT A—(Paragraph 5.6 refers) 402 ‘APPENDIX 4 TO ATTACHMENT A—FORMS USED IN PASSENGER INTERLINE ACCOUNTING ON A SAMPLING BASIS 403 APPENDIX TO ATTACHMENT A—(Paragraph 4.3.2 refers) PROVISIONAL ‘ADJUSTMENT RATE (PAR) . nnn 42 ‘APPENDIX 6 TO ATTACHME! 44 ‘Attachment B—SAMPLING SIGNATORIES ....... srnnvnnnane 415 1. TABULATION OF AGREEMENTS (Signalories Sampling With) ..ncscsn0secvwesnnssncnee 415 CHAPTER B2—INTERLINE SERVICE CHARGE AND OVERRIDING COMMISSION 47 1. INTERLINE SERVICE CHARGE 47 2. OVERRIDING COMMISSION a7 3. LIMITATIONS ON THE PAYMENT OF INTERLINE SERVICE CHARGE ....ccusnnnennnenn AIT CHAPTER B3—MAIL 418 1. GENERAL INFORMATION ON AIRMAIL SETTLEMENT RULES AND RATES w.sccuccunnunn 418 1.1 Source of Regulations 418 1.2 Responsiblities of Postal Administrations 418 1.3. Airmail Rates and Distances Used ....... ontiniinniinnnniinninniinnnnnannnnnnns AB 14 Basic Rates-Gold Francs per Tone Kilometre 418 2. ACCOUNTING DOCUMENTATION, PROCEDURES AND TIME LIMITS 418 2.4 Supporting Documentation 418 2.2 Accounting Periods and Settlement ..nnnnnnnnmmnnnnnmnnnnmnnnnnnnnnnnnnnnnnnn 418 23 Summary Documentation for Settlement aig 24 Postal Administrations’ Documentation and Time Limits aig 25 Settlement of Accounts and Currencies USC ...umnnnnnnnnnninnnnnnnnennnnnnnnnnn AID 26 Interline Accounting of Airmail aig 27 Airline Responsibilty for Reroutings 419 ‘Attachment A—SAMPLE OF FORM CN38 wsunsmmnnnnnnnnnnninnnnnnnnnnnnnnn 420 CHAPTER B4—UNITED STATES GOVERNMENT BILL OF LADING 422 1. DEFINITION 422 14 General 422 1.2 Documentation Copies Provided .wnncmnmnnnnmnmnnnnnnnnnnnnninnnnsennnnnenannnnne AQ 13 Invoice Support 422 2. ACTION AT ORIGIN 422 2.4 Entries on GBL 422 22 Entries on Air Waybill .. 423 22 Entre “mnie 42e we 1ATA Revenue Accounting Manual 3. ACTION AT DESTINATION 423 BA General... . 423 32 Prepaid Air Waybil 423 3.3. Collect Air Waybill 423 4. QOLLECTION OF CHARGES (s00 also Chapter AB). 424 4.1 Collections at Destination : 424 4.2 Procedure for Billing U.S. Government 424 4.3, Time Limit for Billing U.S. Government 424 CHAPTER B5—CURRENCY CODE 425 1 ALPHABETIC CURRENCY CODE (ISO CODE) 425 2. NUMERIC CURRENCY CODE 425 Attachment A—ISO CODE IN ORDER OF COUNTRY 426 ‘Attachment B—ISO CODE IN ORDER OF ALPHABETIC CODE, 432 ‘Attachment C—ISO CODE IN ORDER OF NUMERIC CODE 438 CHAPTER B6—AIRLINES SUPPORTING CARGO BILLINGS WITH COPIES OF AIR WAYBILLS ..... 444 1. LIST OF AIRLINES .... 444 2. REJECTIONS 444 CHAPTER B7—ADDRESSES FOR INTERLINE BILLINGS .....0s:snnnnssnnnnns seovmnneesnes 445; CHAPTER B8—ENHANCED AND SIMPLIFIED DISTRIBUTION CAPABILITY 446 CHAPTER B9—FLIGHT INTERRUPTION MANIFEST BILLING RULES 4a7 1. Original Billing Values a7 2. Adjustment to Original Bling ValUeS ......nnncssnmnnnnmnneinnnmnnnannnnnnnnnnnnnn AGB 3. Billing of Counterfeit FIMs 449 4, Billing for Lost FIMs 450 41 Excess Baggage Coupon Billing Limit 450 4.2 Billing Document and information Required 450 43 Invoicing 450 4.4 Endorsement Evidence Required 450 4.5 Liability of Debiting Airline 450 AB Rejections wnnmnnnnnnnnnne 450 5. Adjustment to Original Billing Values 450 6. Multiple Billings Received 450 7. FIM Rejections ..... 450 ‘Aitachment A—INVOICE SPECIFICATIONS FOR FIM BILLINGS ..&, We IATA Table of Contents CHAPTER B10—FREQUENT FLYER REDEMPTION BILLING . 454 1. BACKGROUND 454 2. PRIME COUPON BILLING 454 3. FREQUENT FLYER REJECTION BILLINGS 454 4, FREQUENT FLYER BILLING MEMOS esuscssncsnnnninnninnnnnnmnnnnnnennennnnnnn 454 5. VALIDATION CHECKS 455 CHAPTER B11—SIMPLIFIED BILLING PROCEDURES 456 4, FLIGHT INTERRUPTION MANIFEST (FIM) s.ncnnsnmnmnninnnnnntnnnnnnnnrne 456 1.2 Procedural Advantages 456 13. Recommended Procedure 456 2. _INTERLINEABLE TAXES/FEESICHARGES (TFC) 457 2.4 Biling Airine : smn seownnne 457 22 Billed Airline 457 3. INVOLUNTARY REROUTE SETTLEMENT .. 457 3.1 Introduction 457 32 Forms used in Involuntary Reroute Settlement... 458 ‘Attachment A—MULTILATERAL INVOLUNTARY REROUTE SETTLEMENT AGREEMENT Pm 459 APPENDIX A TO ATTACHMENT A—SERVICE DESCRIPTION sense 465 APPENDIX B TO ATTACHMENT A—GEOGRAPHIC REGIONS, 467 APPENDIX C TO ATTACHMENT A—APPLICATION FOR PARTICIPATION 468 ‘APPENDIX D TO ATTACHMENT A—CONCURRENCE AGREEMENT 469 ‘APPENDIX E TO ATTACHMENT A—SALES DATA AUTHORIZATION 470 CHAPTER B12—STATEMENTS AND SETTLEMENTS OF ACCOUNTS .......0c00snnnnnnnnnnnnnn 471 1. THROUGH IATA CLEARING HOUSE art 2. QUTSIDE THE IATA CLEARING HOUSE art 24 Settlement Frequency ani 22 Authorised Transactions 47 23 Statement Frequency 47 24 Statement Specification (see Attachment A) 47 2.5 Dispatch of Invoices and Statements 472 2.6 Settlement Method .. 472 2.7 Currency Changes ..... 472 28 Settlement Advice and Payme 472 ‘tachment A~SPECIMEN OF STATEMENT OF ACCOUNT 473 CHAPTER B13—UNIVERSAL AIR TRAVEL PLAN (UATP) ara 1. APPLICATION OF UATP MERCHANT SERVICE FEE ara 2. INTERLINE SETTLEMENT METHODS ara 3. SUBSEQUENT ADJUSTMENTS INVOLVING UATP MERCHANT SERVICE FEE ..csssnnnn 475e , 1ATA Revenue Accounting Manual CHAPTER B14—SPA CHECKLIST SPA Checklist ...osmssnnnnnniennnnnnne CHAPTER B15—SIMPLIFIED INVOICING AND SETTLEMENT—IS-IDEC FILE SPECIFICATION FOR PASSENGER AND CARGO TRANSACTIONS CHAPTER B16—STANDARD AGREEMENT FOR SIS PARTICIPATION 1. SUBMISSION OF ELECTRONIC INVOICE DATA VIA ELECTRONIC DATA INTERCHANGE (EDI) FOR THE PURPOSE OF INTERLINE BILLING 2. PROVISION OF SERVICE 3. PARTICIPATION IN THE SERVICE 3.1 Obligations and Responsibilities of the Participant... 3.2 Personal Data 4, GENERAL ADMINISTRATION OF STANDARD AGREEMENT ..socsnssmnne 5. GOVERNANCE 6 MODIFICATIONS 7. SERVICE LEVEL .. 7.41 General 7.2 Failure to Perform 7.3 Service Level Credits 7.4 Measurement and Monitoring Tools... 8 FEES AND CHARGES. 9 TAXES 10. WARRANTIES AND LIABILITIES 11. INDEMNIFICATION 12. VALIDATION OF DATA 13. COST RECOVERY ..... 14. INTELLECTUAL PROPERTY RIGHTS 18. CONFIDENTIALITY 16. MONITORING . 17. PUBLICATION 18. TERMAND TERMINATION 19. INSURANCE 20. FORCE MAJEURE 476 476 477 478 479 479 479 479 480 481 481 48 482 482 482 482 482 483 483 483 485 486 486 487 487 488 488 488 489 489&, We IATA Table of Contents 21. ASSIGNMENT .... 490 22. NOTICE 490 23. GOVERNING LAW AND DISPUTE RESOLUTION 490 23.1 Laws 490 23.2 Dispute Resolution 490 24. NATURE OF THIS AGREEMENT 4g 25. COUNTERPARTS 49t 26. SEVERABILITY .. 491 27. USE OF SYMBOL & LOGOS 492 28. SURVIVAL 492 29. LANGUAGE 492 ATTACHMENT A—PRICING SCHEDULE 493 ATTACHMENT B—SERVICE AND ADDITIONAL SERVICE OPTIONS 496 ATTACHMENT C—GOVERNANCE 498 ATTACHMENT D—SIMPLIFIED INVOICING AND SETTLEMENT (SIS)~SERVICE DESCRIPTION 502 ATTACHMENT E—SERVICE LEVEL AGREEMENT 520 ATTACHMENT F—PARTICIPANTS IN THE AGREEMENT 523 ATTACHMENT G—EU STANDARD CONTRACTUAL CLAUSES 524 CHAPTER B17—TAX UPDATE 560e , 1ATA Revenue Accounting Manualwe IATA Preface PREFACE A This is the 2022 Edition of the IATA Revenue Accounting Manual, issued on behalf of the FinAC (Industry Financial Advisory Council). The Manual contains all interline billing rules as adopted by the 7° Interline Billing and Settlement Operations General Meeting (held as an online event on 28" September 2021) (Part A). It also contains information concerning industry agreements and details of their use in interline revenue accounting (Part B). ‘Any comments or queries concerning this Manual should be addressed to: International Air Transport Association Mr. Altug Meydanli Senior Manager, Pay-Account Standards 800 Place Victoria P.O. Box 113 Montreal, Quebec Canada H4Z 1M1 Tel +1 (458) 258 3539 E-mail meydanlia@iata.org REFERENCE MARKS New rules, plus amendments to existing rules, are indicated by the following symbols: Symbol — Meaning 1 — Addition of a new item. = Change to an item, @ Cancellation of an item, [EFFECTIVE + JANUARY 2022 xvii&, By 1ATA Revenue Accounting Manual INDEX TO CHANGES IN THIS EDITION OF THE RAM RAM Chapter ParagraphiAttachment ThIBS OFS GM” Agenda Multiple Chapters | Replacing "FinCon with “FinAG (Industry Pt Financial Advisory Council) into & Admin | RAM Online Ballot Procedure-New Paragraph P2 AZ Note-Paper EB Exception PS AZ Paragraph 1.8 Pa AZ Paragraph 1.8.2.2 P65 AZ Paragraph 2.5.6 P6 2 Paragraph 2.6,2.7 &2.8 °7 RB & ATO Paragraph 5.2.2.4 Pt AB &A10 & ATS Paragraph, 5.2.2.6 & 447 P12 10 Paragraph 5.1 P13 AN, Paragraph 1.3.4 PAS BIALB Paragraph 1 Sampling Carrier Feedback 88 Changes in mulliple paragraphs in BS P16 BI Paragraph 12 PAT B16 Paragraph 55 36 (SIS GM) BIG ALA Section 3-Other Charges SIS SG AB Paragraph 4.1.1 Ct AB Paragraph 5.1 & 5.2.2.1 &S222 c2 xviiiA &, We IATA Introduction and Administration INTRODUCTION AND ADMINISTRATION 1 APPLICATION OF RULES PUBLISHED IN THE REVENUE ACCOUNTING MANUAL (RAM) 14 Content and Description This Manual consists of the following sections: 1.4.4 Introduction and Administration 14.2 Part Interline revenue accounting rules as decided by the FinAC (Industry Financial Advisory Council) and duly convened General Meetings. 14.3 PartB Information concerning industry agreements and other information of use in interline revenue accounting 12 Should there be any conflict between the contents and any IATA Resolution (IATA Reso.) the Resolution in question shall prevail 13 For invoices settled within the IATA Clearing House (ICH), amendments or additions shall become effective with transactions invoiced from the first period (P1) of the month indicated at the bottom of each RAM page, unless othenwise indicated, For invoices settled outside of the IATA Clearing House (non-ICH), amendments or additions become effective with transactions invoiced from the 1st of the month indicated at the bottom of each RAM page, unless otherwise indicated 14 Each member shall be entitled to assume that in interline accounting every other member shall comply with the procedures detailed in Part A unless a member has notified IATA Head Office of his non-acceptance of any such procedure or procedures. Such notifications will be published in Chapter 1 of Part A. 15 Members may, without notification to IATA, mutually agree to use procedures other than those provided in Part A of the manual 2. APPROVAL FOR PUBLICATION 24 Changes to the Revenue Accounting Manual can be approved by a majorly vote of IATA airline representatives voting on the proposed change at a duly convened General Meeting provided that the change is not opposed by 15% or more of those airline representatives voting on the proposed change. One vote per IATA airline member is permitted. Abstentions will not be considered in assessing the result of the voting procedure. A quorum for the General Meeting shall consist of the delegates of 30 airlines. In those cases where an agenda proposal is not approved, the 2 letter designators of the carriers which respectively voted in favour, against or abstained, shall be reflected in the minutes of the meeting, on request of the proponent (Records shown are for information purposes only and no further objections from voting members will be entertained), Note: Voting rules are determined by, and can be changed only by, direction of the FinAC (Industry Financial Advisory Council) EFFECTIVE + AANUARY 2022 xix&, We TATA Revenue Accounting Manual 32 4a 42 43 44 45 46 RAM EDITOR GROUP After approval for publication in accordance with Paragraph 2 above, revisions to this manual will be developed and drafted by the RAM Editor Group comprising of up to three active members from the Interline Billing and Settlement Operations Working Group (IBS OPS WG) plus the IATA Senior Manager, Pay-Account Standards. Where the revision is simply to update an existing reference to another Resolution/Agreement, the RAM Editor Group shall make such changes without referring the matter to the General Meeting for approval. The Chair of the IBS OPS WG will be responsible for the oversight of the RAM Editor Group and it will meet at their call, as necessary, to complete its work SETTLEMENT OF DIFFERENCES Any dispute or claim concerning the scope, meaning, construction or effect of the provisions of the Revenue Accounting Manual or accounting aspects of IATA Resolutions may be referred to a ‘Committee on Differences and settled in accordance with the following procedures: The members of the Committee on Differences (“Committee”) shall be three in number and shall bbe drawn from those members of the IBS OPS WG not parties to the dispute. The decision of the Committee on Differences will be by majority vote. A written explanation of the Committee's decision and basis for opinion will be provided to the parties in dispute. ‘A member wishing to take advantage of this procedure in order to settle a dispute may do so provided that: {a) The rejection procedures as specified in RAM Chapter A8, Paragraph 4.1, Chapter A10, Paragraph 4.1 and Chapter A13, Paragraph 4, have been applied and attempts to resolve the dispute by correspondence have been unsuccessful; {b) written notice of the intention to refer the matter to a Committee on Differences has been given to the other party(ies) to the dispute; {c) notice has been given to the Senior Manager, Pay-Account Standards, IATA, requesting the appointment of a Committee on Differences. The Senior Manager, Pay-Account Standards, IATA, shall advise all parties to the dispute of his receipt of the notification and advise the date of convening of the Committee on Differences, which shall not be less than six weeks from the date of receipt of the request. Not less than three weeks prior to the meeting each party to the dispute shall forward separately to the Senior Manager, Pay-Account Standards, IATA, with copies to the other interested parties, its ‘own statement of events and its own interpretation of the relevant RAM provisions or IATA Resolutions. Supporting documents or Photostat copies thereof should be attached. ‘The Committee on Differences shall endeavour to render a decision within six weeks from the date of its appointment. In the event the Committee is unable to render a decision within this time period then the Senior Manager, Pay-Account Standards, IATA will be notified. The Senior Manager, Pay-Account Standards, IATA shall consult with the Committee on the additional time required to render its decision and inform the parties accordingly. The decision of the Committee on Differences shall be binding The IATA Senior Manager, Pay-Account Standards, shall inform the parties in the dispute about the decision of the Committee on Differences within four weeks from the date of the decision of the Committee.A A &, We TATA Introduction and Administration 51 Ad 52 524 5.22 5.23 5.24 525 5.26 527 5.28 5.29 5.2.10 5.241 FinAC (INDUSTRY FINANCIAL ADVISORY COUNCIL) WORKING GROUP TERMS OF REFERENCE AND TASK FORCES RULES AND REGULATIONS Role and Mandate The FinAC may establish Working Groups, subject to the approval of the Director General to: (a) Provide technical advice on an on-going basis; and {b) Work with IATA management on campaigns and issues. The FinAC will establish the mandates of the Working Groups and renew them on an annual basis. ‘The mandates are detailed below. Membership Except where stated otherwise, Membership of FinAC Working Groups will consist of no more than 15 members and is open only to Member Airlines. Each Member may by written notification to the FinAC nominate a person to serve as a representative of a FinAC Working Group. Members of FinAC Working Groups shall be appointed by the FinAC, on the basis of Member nominations. The appointments shall take into consideration: {a) Industry expertise; {b) Potential contribution to the Working Group's work; 0 c) e ) ) Seniority within the airline of the candidate concemed; ) Where relevant, representative participation in the services being overseen; ) Regional balance; (f) Airline alliance balance (including non-alliance airlines); (g) Candidates from aitiines that share a common ownership structure; {h) Size of Member airline balance; {i) Acombination of continuity and rotation in the Working Group membership; )) Representation of the membership across all of the Working Groups; {k) Industry Feedback. Each Member shall be appointed for a term of up to three years, which can be renewed up to a maximum of two times. If a person has served three consecutive terms, a minimum of two years must expire before that person is eligible again for appointment to the same Working Group. FinAC may exceptionally approve the appointment of a person to serve more than three consecutive terms on the basis of his or her knowledge and experience. Itis generally expected that no individual would be appointed to membership of two different FinAC. Working Groups at the same time. Working Group members may not appoint a proxy to represent him or her. Each Member shall act as a representative of the membership as a whole and not as a representative of his or her region or of the Member that nominated him or her. The Working Groups shall elect their Chair and Vice-Chair whose terms shall be for three years, with an expected rotation after 2 terms, through a simple majority vote, ‘The Chair and Vice-Chair shall operate as a full member of the Working Group. IATA will appoint a secretary to work with the Working Group and coordinate its activities within IATA. [EFFECTIVE + JANUARY 2022 xxiA &, We 1ATA Revenue Accounting Manual 5.2.12 Membership shall terminate if: (a) The airline ceases to be a Member, or (b) The Member leaves the relevant position in the airfine, or (c) The Member fails to attend two consecutive meetings, or (d) The Member fails to attend 2 consecutive conference calls in a given calendar year. 53 Meetings and Procedures 5.3.1 The Working Group shall meet as required, including by teleconference, video conference, or other electronic means. It shall meet in person at least twice per year. It shall normally meet within six to eight weeks prior to the FinAC meetings, to enable reporting to the FinAC. 5.3.2 Meetings shall be called by IATA, in consultation with the Chair 5.3.3 IATA shall normally give thirty days’ notice of the meeting; at least ten days’ notice shall be given for a special meeting, 5.3.4 A-simple majority of the Working Group members shall constitute a quorum for any meeting, 535 Attendance at meetings willbe limited to Group Members. A limited number of qualified observers may be invited to attend specific meetings at the invitation of IATA. Where their knowledge or advice would be useful in attaining the objectives of the meeting, representatives of relevant international organisations and regional airline associations may be invited by IATA to attend meetings as observers. 5.36 The agenda of any meeting shall include any relevant matter proposed by: (a) Any member of the Group (b) IATA (c) The FinAC or one of its Working Groups (d) Other IATA Member Airiines or Strategic Partners whose representative shall be entitled to attend the relevant Working Group meeting. 5.37 IATA management and the FinAC Steering Group shall provide the coordination between the activity of the Groups and the Financial Committee. 5.38 The Working Groups will seek to operate on a consensus basis, based on members present. 5.39 Each Group may establish its working procedures consistent with these Rules. 5.3.10 The work of the Working Group shall be conducted in full compliance with applicable competition and antitrust law, with supervision from IATA Legal Counsel, 54 Work Programme 5.4.1 The Working Groups shall develop an annual Work Programme which will be reported as part of the overall subject activity to the committee FinAC. The report will be developed on a consensus basis. 55 Task Forces 5.5.1 Subject to the FinAC’s approval, Task Forces may also be established to address specific projects. 5.5.2 The Task Forces terms of references shall state their specific objectives, work programmes, deliverables, agreed timetables, and membership. 5.5.3 The Task Forces will be reconfirmed by the FinAC annually and be disbanded once their mandate xxi has been completed.&, We IATA Introduction and Administration 6. INTERLINE BILLING AND SETTLEMENT OPERATIONS WORKING GROUP MEMBERSHIP AND MODUS OPERANDI 64 Role/Mandate A 64.1 The Interline Biling and Settlement Operations Working Group shall act as advisor to the FinAC, other relevant IATA bodies, and IATA Management on operational and technical matters related to IATA's Industry financial systems and services related to interline billing and settlement, including maintenance and development of efficient operating procedures, and financial standards support- ing related airline financial processes. 6.1.2 Areas of activities include: {a) Advising IATA on proposed changes in the Regulations and Procedures of the Clearing House, including the application of security deposits and other security provisions or penalties. (b) Reviewing and approving application to the Clearing House of Non-IATA member airines, under Clearing House Regulation 4b. (c) Serving as adjudicators in arbitration under the Clearing House Regulation 23, in Inter- Clearance arbitrations, or in intertine billing disputes. (d) Reviewing proposed changes in billing rules or transaction processes, and in settlement procedures for revenue accounting, for their implications on the financial and settlement systems service delivery. {e) Advising IATA in the maintenance and updating of the Revenue Accounting Manual for interiine procedures. (f) Advising IATA with regard to policies in relation to defaults and bankruptcies. (g) Recommending changes to mandatory or recommended data elements and adjusting billing rules accordingly {(h) Advising IATA on priortisation of developments and changes to functionalities of its financial and settlement systems as proposed by the user communities or the service providers, and supporting any system testing as requested by IATA (apart for the SIS and First and Final services who have a designated group). 62 Membership 6.2.1 In addition to the standard FinAC Working Groups Membership rules the following applies: {a) Members should be qualified representatives at Senior Manager level within their airlines, with expertise and knowledge in interline billing, settlement processes, IATA Financial Services and ‘Systems, and accounts receivable. {b) The membership shall include airlines using at least one of IATA’s services covered by the remit of the FinAC. All services should be represented in the overall membership of the group. [EFFECTIVE + JANUARY 2022 xiii&, We TATA Revenue Accounting Manual 7A 72 73 74 75 76 xxiv ONLINE BALLOT PROCEDURE FOR IBS OPS (GENERAL MEETING) PROPOSALS. IBS OPS WG may decide by simple majority to arrange an online ballot for the IBS OPS Proposals for, {a) Online or hybrid IBS OPS General Meetings, and/or {b) Urgent proposals that IBS OPS WG believes cannot wait for the next annual IBS OPS General Meeting (for example for proposals that are needed to be voted on due to regulatory requirements or proposals that RAM needs to be revised to align with IATA PSC Resolutions). ‘The effective date of such urgent proposals will be clearly stated in the proposal, ‘The RAM Voting Rules will be also applied for online ballots. IATA will inform and provide at least 2 weeks advance notice to the IBS OPS General Meeting before conducting an online ballot. IATA will provide clear instructions as to how the online ballot will be conducted and how IATA member aitlines can register on the online ballot platform and participate in the vote, together with the exact start and closure dates of the ballots. The duration of any online ballot will be for a minimum of 2 weeks unless the IBS OPS WG decides a longer duration is required. IATA will provide a platform to conduct the online ballot and instructions to access and vote on that platform, After the closure of the online ballot, IATA will inform IBS OPS GM Members about the online ballot results with an official ATA Bulletin as soon as possible, latest within the next two weeks afier the closure of the ballot. Each IATA Airline should indicate their primary and alternate IBS OPS General Meeting Delegates with the below information by sending an email to standards@iata.org and register to the IATA online ballot platform by following the registration guidelines that IATA will provide. Then, IATA will assign the voting rights to the primary and altemate delegates of IATA Airlines. © Name of the Airline + IBS OPS GM Primary Delegate and Alternate Delegate; © Name and Sumame of the delegates © Title of the delegates © Email address of the delegates IATA Airlines should inform IATA in case of IBS OPS General Meeting delegate change andior the ‘change in the contact information of the delegates by sending an email to standards@iata.org,&, We TATA Introduction and Administration AB TERMINOLOGY EXPLANATION OF ABBREVIATIONS USED IN THE McO MPA-C MPA-P MPD Nuc PFC PI PMc. PMP PTA RATD sis TAIP TFCs TTBS ATP VAT vMPD REVENUE ACCOUNTING MANUAL. ‘Agent Discount followed by two digits indicating the percentage discount Applicable Local Fare Airlines Reporting Corporation Area Settlement Plan Airline Tarif Publishing Company Air Waybill Billing and Settlement Plan Cargo Charges Correction Advice Credit Card refund Notice Electronic Miscellaneous Document European Union Flight Interruption Manifest Government Bill of Lading Industry Discount followed by two digits indicating the percentage discount Integrated Settlement Inadmissible Passenger Interline Service Charge Line Item details for Miscellaneous Categories. Mandatory fil field for Suppliers, Airlines can be zero filled Miscellaneous Charges Order Muttilateral Proration Agreement-Cargo Muttilateral Proration Agreement-Passenger Multiple Purpose Document Neutral Unit of Construction Passenger Facility Charge A special purpose code used in accordance with Resolution 701 to denote “Inadmissible Passenger” Prorate Manual Cargo Prorate Manual Passenger Prepaid Ticket Advice Revenue Accounting Tax Database Simplified Invoicing and Settlement Ticketing Airline Identification Programme Taxes/Fees/Charges Ticket Tax Box Service Universal Air Travel Plan Value Added Tax Virtual Multiple Purpose Document xxv&, We TATA Revenue Accounting Manual xvi EXPLANATION OF DEFINITIONS USED IN THE Billing Date First Impacted Flight Invoice Date Involuntary Rerouting Normal and Special Fares Persistent! Repetitive Error Planned Schedule Change Receiving Carrier ‘Scheduled Departure Date REVENUE ACCOUNTING MANUAL. For invoices settled through the ICH or ACH, the billing date is the period in which the invoice is included for settlement. For settlement outside the ICH or ACH, the billing date is the same as the invoice date. also known as the first sector of the involuntary change to the passenger's new itinerary shown on the new, reissued ticket. In context of this procedure, this is the first scheduled departure date on the reissued ticket. ‘The calendar date the invoice is raised. For interline settlement purposes, involuntary reroute means a change to a passenger's itinerary as originally ticketed due to an interruption in the ‘operation of a carrier's fight or inability to provide transportation for confirmed space, provided that this interruption has occurred on the day of the first impacted flight of the reissued ticket or either of the two days before. ‘A change of carrier is not required to satisfy the requirements of an Involuntary Reroute. Note: An involuntary change to an originally ticketed itinerary is required to ‘meet the conditions of an involuntary reroute. For settlement purposes a fare shall be classified as normaljunrestricted or special/restricted based on the filing by the fare owner in the fare distribution system andior GDS under the fare rule title and explanation. Errors shall be identified as involving five or more items with identical amount or rate for a given value component (e.g. Fare amount; ISC amount or ISC % rate; TFC code and TFC amount or TFC code and TFC % rate...) with an aggregate total of USD $25.00 gross minimum. means any modification to the operation of a flight as filed in an airline's schedules which may require passenger notification, and/or rebooking and/or Tecticketing. Planned Schedule Changes procedures are defined in Rec- ‘ommended Practice 1735, ‘Any ticket with an indication of schedule change in the endorsement! restriction area of the ticket shall be considered to be issued due to Planned Schedule Change. ‘Additionally, if a ticket is designated as an involuntary reroute and is issued more than 2 days, regardless of the time difference, prior to the first scheduled departure date shown on the reissued ticket, then the ticket shall be considered to be a planned schedule change. Note: An involuntary change to an originally ticketed itinerary is required to ‘meet the conditions of a Planned Schedule Change. ‘The carrier receiving full and final control of an electronic coupon contained ‘on an electronic ticket or transportation document from the issuing carrer. also known as the ticketed departure date,&, We TATA Introduction and Administration 9. MEMBERSHIP OF THE INTERLINE BILLING AND SETTLEMENT OPERATIONS, WORKING GROUP AIR FRANCE (AF-057) Mrs. Isabelle Sanchez Project Manager E-mail issanchez@airfrance fr ‘AIR NEW ZEALAND (NZ-086) Mr. Gavin Pereira Quality & Data Maintenance Analyst E-mail gavin.pereira@aimz.co.nz AMERICAN AIRLINES (AA-001) Mrs. P Stiller (Chair and Editor Group) Senior Manager, Interline and Proration, E-mail priscilla stiller@AA.com BRITISH AIRWAYS (BA-125) Mrs. Caroline Elkington (Editor Group) PRA Commercial Executive - Partnerships E-mail caroline.elkington@ba.com CHINA SOUTHERN AIRLINES (CZ-784) Mrs. Jacqueline Zheng Senior Manager, Interline Passenger Settlement E-mail zhengjialin@csair.com EMIRATES (EK-176) Mr. Suresh Verkot Manager, Revenue Accounting Services E-mail: verkot suresh@emirates.com ETIHAD AIRWAYS (EY-607) Mr. Sachin Jain Manager Revenue Audit Interline & Refund, Financial Reporting E-mail SJain@etihad.ae LUFTHANSA (LH-220) Mrs. Ivonne Riebel Process Architect, Cargo Revenue Accounting E-mail ivonne.riebel@dlh.de QANTAS AIRWAYS (QF-081) Mr. James Hayward (Editor Group) Manager, Interline and Revenue Services E-mail jameshayward@gantas.com.au SINGAPORE AIRLINES (SQ-618) Mrs. Ssu Hui Han Manager Overseas Accounting E-mail: ‘SsuHui_Han@singaporeair.com.sg ‘SWISS INTERNATIONAL AIRLINES (LX-724) Mrs, Myriam Burget Head of Passenger Revenue Accounting E-mail: myriam.burget@swiss.com TAP AIR PORTUGAL (TP-047) Mr. Paulo Godinho Revenue Accounting Manager E-mail: pgodinho@tap.pt UNITED AIRLINES (UA-016) Mrs, Isabel Ruiz Assistant Manager, PRA Operations E-mail isabel.ruiz@united.com XIAMEN AIRLINES (MF-731) ‘Sheng (Sam) Chen Senior Accountant, Cargo Settlement E-mail chensheng@xiamenair.com xxviie , 1ATA Revenue Accounting Manual 94 Official Observers of the Interline Billing and Settlement Operations Working Group KLM ROYAL DUTCH AIRLINES (KL-074) Mr. Ab Bouman Controller, Passenger Revenue Accounting E-mail ab.bouman@KLM.com, TURKISH AIRLINES (TK-235) Mrs. Nermin Azem Kiran Interline Accounting Manager E-mail: nkiran@thy.com xviii EFFECTIVE JANUARY 2002&, We TATA Provisos—A1 CHAPTER A1—PROVISOS 14 144 12 124 1.2.2 123 13 14 15 RULES The following rules govern the publication of provisos in the Revenue Accounting Manu Submission Airlines submitting provisos should address them to the Senior Manager, Pay-Account Standards, IATA, who will forward them to the chairman of the Revenue Accounting Manual Editor Group. When the Editor Group is satisfied that the proviso is worded suitably the chairman of the Editor Group will advise Senior Manager, Pay-Account Standards so that the proviso may be published. The function of the Editor Group is to guard against misunderstandings. It has no right to withhold provisos unless it is clear that the proviso itself is in conflict with the provisions of an IATA Resolution or Government Regulation. Effectiveness Provisos against a RAM rule must be submitted not later than 30" June of the year in which the RAM rule becomes applicable. Provisos notified by the Senior Manager, Pay-Account Standards will be effective from the first day of the second month after the issue date shown in the notification, Provisos will expire on the 31% December of the same year. Amendments to Procedures When submitting new provisos, members must bring the subject matter before the next Revenue Accounting meeting with proposals for amending the relevant procedures published in the Revenue Accounting Manual so as to enable the provisos to be withdrawn. If such an agenda item is not submitted or if an agenda item is submitted and fails to sustain the support of the meeting, the proviso is automatically cancelled with effect from its expiry date. A proviso cancelled in this manner may not be re-submitted as a new proviso by the airline which submitted the proviso, neither may another airine submit a new proviso dealing with the same problem in a similar manner. Withdrawal Provisos may be withdrawn at any time by notification to the Senior Manager, Pay-Account Standards. A proviso having been withdrawn cannot be reinstated other than by its submission as a new proviso, Adri tration Charge Airlines wishing to file provisos to the Revenue Accounting Manual will pay an administration charge to IATA of USD5,000 upon completion of the filing, (payable via the IATA Clearing House where applicable). [EFFECTIVE + JANUARY 2022 1bb &, By IATA Revenue Accounting Manual A2 CHAPTER A2—PASSENGER AND EXCESS BAGGAGE BILLING RULES Throughout this manual all references to flight coupons shall include segments of electronic tickets, physical flight coupons and/or computer generated ticket image facsimi les thereof, based on ticketing system data and conforming to RAM Chapter A3, Paragraph 1.5 Note: The 36th Edition of the Passenger Services Conference Resolution Manual (PSCRM) effective from 1 June 2016 removed all references to paper traffic documents, and as such they are no longer supported. Any documents issued (or reissued) on or after 1 June 2016 must be electronic. Paper traffic documents issued before this date, under the provisions of the previously effective resolutions published in the 35th Edition should be honored in accordance with those resolutions. From 1 June 2016, the industry default for all ticketing processes will be electronic. This also includes the removal of Flight Interruption Manifests (FIMs) as an interline procedure. Instead all documents must be reissued to the New Operating Carrier. Note: Non-Renewal of Limited Exception for Interline Paper Excess Baggage Tickets. Starting 1 June 2021, the exception for Paper Excess Baggage Tickets expired as another extension at the 2020 PSC (Passenger Standards Conference) was NOT granted. Therefore, starting 1 June 2021, carriers who wish to interline excess baggage charges may do so using electronic processes. Carriers who do not have interline EMD capability may continue to issue paper Excess Baggage Tickets only on a bilateral basis upon agreement with their partners. 1. BASIC BILLING RULES 14 Billing Passenger Flight Coupons 1.4.1 Subject to Paragraphs 1.2.1 and 1.2.2 below, and to any rules relating to voluntary or involuntary rerouting (see IATA Resolution 735d and 736), the amount to be billed by the honouring airline tc the issuing airline is the fare (or prorate thereof) due to the carrier shown in the "Fare Calculation area or “From/To” panel, or where there is no entry, in the “Carrier” box in the "Good for Passage section. The fare (or prorate thereof) shall be calculated in accordance with the original information as to routing, carrying airlines, coupon and fare basisiticket designators and fare calculation points shown on the fight coupon. in order to determine if the correct and applicable fare is collected, complete ticket sales data (e.g.: ISR, TCN or E-ticket record) for the entire journey may be taken into consideration, if available to the billing airline. Where an incorrect fare has been collected, the fare shall be determined as per RAM Chapter A2, Paragraph 3 and the following shall apply: Where an over collection has been made, billing shall nevertheless be based on the lowest official published fare applicable to the journey performed. Where an under collection has been made, the fare shall be raised to the lowest official published fare applicable to the journey performed ‘An airline may refuse a request for a change of fare calculation points shown on the ticket except: {a) where such a request means a simple repositioning of a fare already mentioned in the fare calculation box from a routing point to which such fare does not apply to a routing point already included in the From/To box to which the fare does apply; or (b) where a refund is made to the passenger. An airline requested to agree to an adjustment of billing may ask for evidence that the refund is being made to the passenger and may refuse the request unless such evidence is produced (see Chapter A4 Paragraph 2.1.1}; (c) where a portion of the routing covered by a single fare component is in breach of the fare ‘construction rules in such a manner that it may not be covered by a single fare, then the fare component shall be split into two or more components using the points already shown in such fare component to obtain the cheapest fare construction for this portion of the routing. Any 2 [EFFECTIVE 1 JANUARY 2022&, We TATA Passenger and Excess Baggage Billing Rules—A2 1.1.3.4 12 124 12.2 1.2.2.4 other portions of the routing not in breach of fare construction rules shall be evaluated in accordance with the original fare construction points. The right to refuse a request for a change of fare calculation points shown on the ticket shall apply whether or not the fare charged the passenger as shown on the ticket is correct for the fare calculation points shown. When the ticket is issued with passenger type codes eligible for discount listed in IATA Resolution ‘728 Para.1.5 (Fare and Passenger Type Codes), the applicable discount shall be applied. Note: Any airline uplifting a flight coupon endorsed by a General Sales Agent is entitled to treat this as a valid endorsement by the General Sales Agent's Principal. Where a carrying airline finds it necessary to raise a debit, for a flight coupon not subject to a through fare, which is in excess of the apparent value as established by the issuing airline, such airline shall give sufficient details of the basis of the charge to enable the issuing airline to decide whether the debit is correct or incorrect without further interline correspondence. Carriers are entitled to the fare or prorate thereof and charges effective on the date the ticket (or EMD, if applicable) was issued for travel on the specific dates and journey shown on the tickevEMD. Only in the event of a voluntary change to the first sector in the journey, the fare and charges for the passenger journey shall be recalculated in accordance with the fare and charges effective on the date on which the change is made ie. date of issue of voluntary reissue ticket and is reflected on the ticket, Change to first sector means all the changes which affect the ticket pricing i.e. change to sector {from airport & to airport), Carrier, RBD, Flight date, Flight no. or Fare basis. The airline issuing the ticket is responsible for the correct completion of the free baggage allowance box. The actual carrier is entitled to assume that the free baggage allowance inserted on each coupon, even when varying excess baggage allowances are applicable, is correct and may compute its charges to the passenger accordingly. If an under-collection is discovered later because of an incorrect free baggage allowance entry the actual carrier may debit the issuing airline for its loss of revenue. Where, due to carelessness at a handling point, a passenger is allowed to travel on an invalid ticket or invalid portion of a ticket and a subsequent airline is involved on a through fare journey not involving a stopover, that airline may bill the airline who originally accepted the invalid ticket with any difference between the correct fare and the fare available from the issuing airline against the collected coupon(s). Such billings shall be supported by an electronic copy of the appropriate ‘coupon(s) or ticket image facsimile(s) based on ticketing system data. In the case of billings in respect of group travel, where it appears that the regulations concerning the minimum group size have not been met, the issuing airline shall not be required to provide proof of the original group size unless the honouring airline can furnish substantial evidence that the minimum group size was not attained. Billing Passenger and Excess Baggage Flight Coupons which Give Incomplete or Contradictory Information The Prorate Manual Passenger gives rules for assumption of carrying airlines for proration purposes. In cases not covered by Paragraph 1.2.1 above, where a flight coupon shows incomplete or ‘contradictory information for the calculation of the amounts to be billed the billing airine is entitled to bill an amount not exceeding the applicable local fare or excess baggage charge for the sector(s) billed. The issuing airline may reject any item billed under this sub-paragraph with the difference between the correct fare or excess baggage charge (or prorate thereof) and the amount billed only if the difference is more than USD30 gross or its equivalent. The minimum requirement of USD30 does not apply, if the issuing airline is able to prove that when issued, the ticket concerned was [EFFECTIVE + JANUARY 2022 3&, We TATA Revenue Accounting Manual A2 1.2.22 1.23 13 1.34 134.4 14 15 154 complete and not contradictory. The issuing airline must support its rejection with full details, i.e. a ‘computer generated image to show routing, carrying airlines and fare calculation points, of the basis on which the fare or excess baggage charge (and prorate) has been established. If an airline raises an initial debit in accordance with Paragraph 1.2.2, it shall subsequently quote this as the basis of its charge should it receive a rejection debit from the issuing airline. When an airline lifts for passage or exchange a flight coupon which has been mutilated so that ticket/coupon number is incomplete or unknown, the billing airline will clearly identify them by the relevant source code as defined in RAM Chapter AQ, Altachment G. Where necessary, fictitious ticket/coupon numbers may be used on billing memos and/or coupon records. The billed airline shall not reject a debit solely on the grounds that a ticket/coupon number is incomplete or unknown, Billing of Fraudulent Tickets Where due to fraudulent activity, the value and/or routing on an uplifted coupon differs from that shown on the issuing airline's original ticket image facsimile, the coupon shall be settled based on the applicable coupon details of the original Fraud Related to Electronic Documents Refer to IATA Resolution 78 1b for the carriers’ liability rules for loss incurred for the reason of fraud related to electronic documents. Billing Unspecified Miscellaneous Charges Orders (MCOs) ‘The amount the billing airline is entitled to receive from the coupon(s) of an EMD is limited to the ‘amount stated in the sale value box of the EMD. Note: In accordance with IATA Resolution 725, any EMD, or EMDs presented together having a total value exceeding USDS,000 or equivalent (at the banker's buying rate) shall not be honoured without authorization of the issuing carrier. An electronic copy of such authorization shall be attached to the exchange coupon(s) for billing purposes. Billing EMDs The airline honouring an EMD shall debit the issuing airline for the amount in the currency of the country of payment of the EMD as stated thereon. Note 1: In accordance with IATA Resolution 012 currency of the country of payment means the currency in which international fares are denominated. This means the currency in which international fares are denominated in the country of issue of the EMD. Note 2: In accordance with JATA Resolulion 725, any EMD, or EMDs presented together having 4 total value exceeding USD5,000 or equivalent (at the banker's buying rate) shall not be honoured without authorisation of the issuing carrier. An electronic copy of such authorisation shall be attached to the exchange coupon(s) for billing purposes. Note 3: With regard to the billing value of EMDs issued in countries which establish passenger fares and excess baggage charges in US Dollars, (see Attachment A to IATA Resolution 024a), US Dollars is the currency of the country of payment. Note 4: With regard to the billing value of EMDs issued in countries which establish passenger fares and excess baggage charges in Euros (see Attachment & to IATA Resolution 024), Euros is the currency of the country of payment. Example 1: EMD issued in Brazil for travel commencing in Argentina: Fare from Argentina quoted in US Dollars Equivalent fare paid will be in BRL EMD therefore shows both USD and BRL&, We TATA Passenger and Excess Baggage Billing Rules—A2 1.5.2 The billing value will be the US Dollar amount since the EMD is issued in Brazil - a country in which fares are denominated in US Dollars. Example 2: EMD issued in France for Travel commencing in Brazil Fare from Brazil quoted in US Dollars Equivalent fare paid will be in EUR The billing value will be the EUR amount since the EMD is not issued in a country from which fares are denominated in US Dollars. Note 3 does not apply to this case, Example 3: EMD issued in Brazil for travel commencing in France: Fare from France quoted in EUR Equivalent fare paid will be in BRL The billing value will be a US Dollar amount - the currency of the country of payment. ‘As no US Dollar amount will be shown on the EMD, such US Dollar value will be derived from the EUR amount. This conversion shall be performed at the exchange rate published by the IATA Clearing House for the five banking days ending on the 25th of the month preceding the actual month of sale, imespective of 10% variation Example 4: EMD issued in the USA for travel commencing in Japan: Fare from Japan quoted in JPY Equivalent fare paid will be in US Dollars The billing value will be the US Dollar amount - the currency of the country of payment. Example 5: EMD issued in Brazil Amount in the "For Value" Box: Usb 1264 Equivalent Amount Paid BRL 29881 Note 3 applies to this example. The amount to be billed shall be based on the USD amount. Example 6: EMD issued in Croatia for travel commencing in Switzerland Fare from Switzerland quoted in CHF Equivalent fare paid will be in HRK ‘The amount to be billed shall be based on a EUR amount, but as no such amount will be shown on the ticket, the EUR amount will be derived from the fare in CHF. This conversion shall be performed at the exchange rate published by the IATA Clearing House for the five banking days ending on the 25" of the month preceding the actual month of sale, imespective of 10% variation. The selling airline is responsible for the collection and payment to the ticketing airline of the amount specified in the EMD. Any interlineable TFCs collected by the selling airline will be remitted to the ticketing airline. The ticketing office is responsible for arranging an additional collection from the selling office or making an additional collection from the passenger, if an under-collection is discovered. [EFFECTIVE + JANUARY 2022 5&, We TATA Revenue Accounting Manual A2 16 17 18 18.4 A182 Billing Coupons with no Refund Value If a reissue has been made by another airline and fight coupons with no refund value are submitted for refund, the airline who originally made the collection may debit the issuing airline with the applicable local fare (sampling) or prorate value (non-sampling) of the flight coupons with no refund value. Billing Excess Baggage Charges In respect of excess baggage charges billed on documents issued under the application of IATA Resolution 302, the issuing airline is responsible to the carrying airline for the full appropriate rate determined by the baggage provisions selection criteria of the resolution. If such a rate is not available, settlement shall be based on the filed carrier rule for the joumey for which the flight ‘coupon(s) wasiwere issued. If, for whatever reason, the issuing airline has made an under or over collection, it must absorb any resulting difference between the collected and applicable amounts. Billing Interlineable Taxes/Fees/Charges (TFCs) (See Chapler B11 for simplified procedure) Defi For the purpose of interline billing, an interlineable TFC is defined as a TFC which, in accordance with the terms under which it is levied by the relevant authority, must be remitted by the airline which performs the transportation, and which may be collected at the time of ticket issue by an airline other than the transporting airline TFCs which must be remitted by the ticket issuing airline, in accordance with the terms under which they are levied by the relevant authority are not interlineable TFCs and must not be billed on an interline basis. If the EMD issuing airline has to remit non-interlineable TFCs to the relevant authority then the EMD issuing airline must not be billed by the ticket issuing airline for such TFCs. When a tax code is applicable for a specific coupon and the relevant tax code is shown on the ticket, such tax will be considered to have been collected for all coupons to which such TFCs are applicable. Amount to be Billed Billing of TFCs shall be based upon the amount published in the applicable IATA Industry Revenue Accounting Tax Database, the Enhanced RATD, which is the single source for billing Interlineable TFCs, The Enhanced RATD to be used is the month which is applicable to the original biling of the coupon(s). The TFC amount to be billed shall be based upon the amount published at the date of ticket issuance as applicable for the ticketed travel date. For all coupons, this means the date of ticket issuance shall be used. For open sectors the date of ticket issuance shall be used as the ticketed travel date (open sectors are considered non-connecting and transittransfer exemptions do not apply). The determination of the applicable TEC must be based on the complete ticket sales (e.g., ISR, TCN) data if available for the entire journey, regardless of collection at the time the ticket is issued. For all tickets this means the applicable TFCs must be based on the complete ticket data of the routing, including both the "From/To" panel and "Good for Passage” sections, and the "Fare calculation” area, and cabin class, if available, unless an exemption filed in the RATD applies. If a Carrier Specific Amount (CSA) for the coupon concerned is published in the Enhanced RATD, it shall be allocated to the corresponding coupon as published at time of ticket issuance for the respective travel date. In the absence of an applicable CSA, the billing amount is based on the Official Amount published in the Enhanced RATD except as per 1.8.2.2 where a CSA or Official exemption applies and is present in the Enhanced RATD.&, We TATA Passenger and Excess Baggage Billing Rules—A2 A. 1.8.2.1 For involuntary changes, the TFC amounts published in the IATA Revenue Accounting Tax Database (RATD) arising from the revised routing shall be deemed applicable, but exemptions filed in the RATD relating to involuntary changes shall be applied irrespective of the reason. a Examples: Original ticket: HKG-BCN TFCs collected: G3 + HK Billable TFC: HKG-BCN = G3 + HK + IS (I5 not collected) Voluntary or Schedule Change Reissued Ticket: HKG-LHR-BCN TFCs collected on original ticket: G3, HK Billable TFCs: HKG-LHR = FR + HK + IS (even if not collected on the original ticket) LHR-BCN = UB + GB (even if not applicable to the original ticket) Involuntary Reissued Ticket: HKG-LHR-BCN TFCs collected on original ticket: G3, HK Billable TFCs: HKG-LHR = FR + HK +15 (even if not collected on the original ticket) LHR-BCN = UB (even if not applicable to the original ticket) GB is not billable as there is an exemption filed in RATD for Involuntary rerouting and it was not applicable to the original ticket. Note: The GB Tax involuntary exemption filed in RATD states that the GB Tax for the revised Journey shall remain the same as applicable to the original journey. 1.8.2.2 In some jurisdictions, certain carriers operating fights from/to those countries are exempt from paying certain taxes. Such Carrier Specific Amounts or Exemptions are published in the Enhanced RATD and shall apply. ® 1.8.3 Currency Conversion The amount published in the Enhanced RATD shall be converted to the currency of billing in accordance with RAM Chapter A12, Paragraoh 13.8 in the case of Passenger and Paragraph 2.3.2 in the case of Cargo. 1.8.4 Invoicing The TFCs shall be billed to the issuing airline simultaneously and on the same coupon billing as the relative document. It must be shown in the currency of listing, separately specifying the amount of TFCs per tax code on the same transaction as the fare billing of the relative document. Separate invoices or supplementary TFCs billings are not permitted. If a carrier includes VAT amounts in an invoice, it will have to follow the format specified in RAM Chapter A9, Attachment B—PASSENGER PRIME COUPON BILLING, 19 Reservation Change Fee 1.91 EMDs When a Reservation Change Fee has been collected in accordance with IATA Resolution 727a, it shall not be billed and shall accrue to the Member issuing the MCO/EMDs. 1.9.2 Flight Coupons When a Reservation Change Fee has been collected but incorrectly entered in the “fare calculation” area of the ticket, it shall not be billed or prorated and shall accrue to the Member issuing the ticket, [EFFECTIVE + JANUARY 2022 7&, We IATA Revenue Accounting Manual A2 1.40 Q Surcharges Billing amounts for Q surcharges shall be included with the gross fare value according to the specification from RAM Chapter AQ, Attachment B—PASSENGER PRIME COUPON BILLING. 4.41 Billing Memos No more than one item may be included on one billing memo unless all items refer to the same reason code. When a billing memo is raised for reason codes: 8C - Refund Adjustments 8F - Originally billed to wrong carrier 8G - Mutilated/incomplete documents 8J - Write-Your-Own ticket 8M - Outside Time Limit billings One billing memo may contain more than one item only if the routing, carrying airlines and the amount to be prorated are the same. 1.42 Supplementary Charges 1.12.1 Supplementary passenger charges can only be raised against an item previously billed if the error value exceeds USD200 per individual coupon. Such adjustment billings are limited to original billings for Passenger Tickets, Excess Baggage Tickets and Electronic Miscellaneous Documents. Such supplementary bilings shall be listed on a Biling Memo bearing Reason Code 8E “Adjustment/Supplementary Biling” in its respective coupon breakdown. 2 REROUTING BILLING RULES (ORIGINAL COUPONS, EXCHANGES/REISSUES) 24 Adjustments of Amounts due to/from Passenger The rules for calculating the amounts which have to be settled with the passenger in the case of reroutings are given in IATA Resolution 735d and 736, 22 Exchange Billings Involving Under/Over Collections Except for UATP transactions, original flight coupons exchanged by the rerouting aitfine shall be billed on the basis of the correct fare determined in accordance with Chapter A2 1.1.1 23 Exchange Billings Involving Under/Over-Collection (UATP) ‘See RAM Chapter B13, 24 Voluntary Reroutings, Billing Values 24.1 Incase of voluntary rerouting, the coupons of the original ticket shall be billed on the basis of the information shown on the ticket. This evaluation is independent of the fare calculation of the newly reissued/exchanged ticket. 24.2 The coupons of the newly reissued/exchanged ticket shall be billed on the basis of the information shown on the reissued/exchanged ticket without any reference to fare information of the original ticket.&, We TATA Passenger and Excess Baggage Billing Rules—A2 25 Involuntary Reroutings, Billing Values AAn involuntary rerouting is defined as a change to a passenger's itinerary as originally ticketed due to an interruption in the operation of a carrier's flight or inability to provide transportation for confirmed space. Sectors on the reissued ticket may only be recognised as involuntary rerouting when the reissued ticket has an issue date 2 days or less from the first scheduled departure date shown on the reissued ticket. A change of carrier is not required to satisfy the requirements of an Involuntary Reroute, Where an involuntary change to a passenger's itinerary as originally ticketed is made and an involuntary reroute designation is shown but the first scheduled departure date of the reissued ticket is more than 2 days from the issue date of the reissued ticket, such ticket shall be considered issued due to Planned Schedule Change. {An involuntary designation shall be considered invalid for any coupon on the reissued ticket with a scheduled departure date 5 or more days from the issue date of the reissued ticket. When counting the number of days for this procedure, the calendar day following the date of the reissued ticket shall be day one. Example: Issue Date = 01 May Scheduled Departure Date = 06 May The timeframe between issue date and scheduled departure date is 5 days AA flowchart to assist with the application of timeframes in R 735d and help distinguish between Involuntary Rerouting and Planned Schedule Change is provided in Paragraph 2.8 Examples: Treat As: Example 1 Date of Issue of Reissued Ticket — 01 May INVOL First scheduled departure date on reissue — 02 May Example 2: Date of Issue of Reissued Ticket — 01 May INVOL Original routing: NYC DL LON departure - 01 May Revised routing: NYC DL LON departure - 03 May Example 3: Date of Issue of Reissued Ticket —01 May Schedule Change First scheduled departure date on reissue ~ 04 May Example 4: Date of Issue of Reissued Ticket — 01 May Original Routing: LON 8A xIHKG JL TYO JL x/SIN BA LON Revised Routing: LON CX wHKG JL TYO JL x/SIN BA LON Coupons 1 and 2 ticketed departure date — 01 May INVOL Coupons 3 and 4 ticketed departure date — 06 May Ignore INVOL* *Ticketed departure date is 5 or more days from the date of issue “These coupons are not INVOL or Schedule Change 2.5.1 When an original coupon is accepted for involuntary rerouting, the airline carrying the passenger (new receiving carrier) shall receive the value that would have accrued to the original carrier {original receiving carrier), calculated in accordance with the ticketed information, the Multilateral Proration Agreement (MPA) and RAM Chapter A2, Paragraph 3. 25.2 When a charter passenger is accepted for involuntary rerouting in accordance with IATA Resolution 7351 the chartering member shall pay the applicable fare and charges of the new receiving carrier for the class of service used. When more than one carrier is involved in the rerouting, the applicable fare from the origin to the destination of the involuntary rerouting shall be shared by such carriers (new receiving carrier/s) in accordance with prorate agreements. [EFFECTIVE + JANUARY 2022 9&, By TATA Revenue Accounting Manual A2 253 25.4 255 A 256 25.7 258 26 > 10 In the event of involuntary rerouting, the airine(s) carrying the passenger over the revised portion of the routing (new receiving carrier(s)) shall receive the value which would have accrued to the original carrier (original receiving carrier), calculated in accordance with the ticketed information, the Multilateral Proration Agreement (MPA) and RAM Chapter A2, Paragraph 3. When more than one carrier is involved in the rerouting then the value which would have accrued to the original carrier (original receiving carrier) shall be shared between such carriers (new receiving carrier(s)) in accordance with the ticketed information, the Multilateral Proration ‘Agreement (MPA) and RAM Chapter A2, Paragraph 3. In the case of billing disputes, relating to 2.5.1, 2.5.3 and 2.5.4 above, ifthe issuing carrier cannot supply an official tariff reference as per Paragraph 3, Fares to be used in Billings, then the uplifting airline will bill on the basis of the lowest applicable official fare of the original receiving carrier(s), available for sale to any carrier. In order to determine the fare owner, apply the standard fare selection rules for the original routing. This shall also apply to an endorsed coupon regardless of any restriction included in the endorsement wording, When a frequent flyer award ticket is accepted for travel or reissued/exchanged for involuntary rerouting andior planned schedule change, the new receiving carrier(s) if different from the original receiving carrier(s) shall be entitled to bill 50% of the full normal one way sector fare of the new receiving carrier at date of travel for the transportation performed as determined from the Flight’Class” box of the flight coupon(s). For billing purposes it is assumed, that if a frequent flyer ticket is endorsed according to prevailing IATA Resolutions to another carrier, the change of carriers resulted from an involuntary situation even if the original receiving cartier did not indicate that on the applicable coupon. Note: When more than one normal sector fare for the class of service performed is published by the new receiving carrier, the lowest of such fares is to be used. If no normal carrier fare for the class of service performed is published by the new receiving carrier, the highest one way special fare published by the new receiving carrier for the class of service performed may be used. If no such fare is available, half of the highest return special fare published by the new receiving carrier for the class of service performed may be used. Refer to RAM Introduction and Administration Paragraph 8 “Terminology” for the definition of normal or special fares for settlement purposes. The original receiving airline, when billing the issuing airline, will disregard the interruption to the flight and will debit what would have been the value of each flight coupon had the flight been completed. The TFC to be used for interline billing in case of involuntary rerouting shall be in accordance with RAM Chapter A2, Paragarph 1.8.2.2 and the relevant paragraphs of RAM Chapter A2, Paragraph 1.8. Planned Schedule Change Planned Schedule Change means any modification to the operation of a fight as filed in an airline's schedules which may require passenger notification, andlor rebooking andlor re-ticketing. Planned Schedule Changes procedures are defined in Recommended Practice 1735. The characters INVOL’ shall not be used in the endorsementirestriction text in the case of a Planned Schedule Change. Additionally, if a ticket is designated as an involuntary reroute and is issued more than 2 days, regardless of the time difference, prior to the first scheduled departure date shown on the reissued ticket, then the ticket shall be considered to be issued due to Planned Schedule Change.@, a TATA Passenger and Excess Baggage Billing Rules—A2 Tickets reissued due to Planned Schedule Change shall be settled in accordance with RAM A2, 1.1 and Chapter A2, Paragraph 3 based on the ticketed information and date of issue of the original ticket. The TFC to be used for interline billing in case of Planned Schedule Change shall be in accordance with RAM A2, 1.8.2.1 and relevant paragraphs of A2, 1.8, When counting the number of days for this procedure the calendar day following the date of the reissued tickel shall be day one. Example: Issue Date = 01 May Departure Date = 06 May The timeframe between issue date and scheduled departure date is 5 days ‘A flowchart to assist with the application of timeframes in R735d and help distinguish between Involuntary Rerouting and Planned Schedule Change is provided in Paragraph 2.8. Examples: Treat As: Example 1 EndorsementiRestriction Text shows - SKCHG Schedule Change Example 2: Endorsement/Restriction Text shows ~ INVOL Schedule Change Date of Issue of Reissued Ticket — 01 May First scheduled departure date on reissue — 04 May O27 Conflict Indicators for Involuntary Reroute and Planned Schedule Change In the case of conflicting designations of Planned Schedule Change and Involuntary Reroute, apply the conditions of RAM Chapter A2 Paragraph 2.5. If the number of days; 2 days and 5 days are ‘met, ignore the schedule change designation and consider the ticket to be an Involuntary Reroute. IF not met, the ticket shall be considered a Planned Schedule Change. Example: Treat As: Endorsement/Restriction Text shows ~ Invol due to Sched Change Involuntary Date of Issue of Reissued Ticket ~ 01 May First scheduled departure date on reissue ~ 02 May [EFFECTIVE + JANUARY 2022 11We IATA Revenue Accounting Manual A2 A28 Involuntary Reroute and Planned Schedule Change Flow Chart (Resolution 735d) 12 [EFFECTIVE 1 JANUARY 2022&, We TATA Passenger and Excess Baggage Billing Rules—A2 A29 29.4 29.2 4a 44a AAD Surface Transportation, Billing Values Where on-carriage is by surface and passengers are provided with transportation either to the nearest airport or to the destination specified on the passenger ticket the cost for such surface transportation shall be paid by the intended carrier failing to perform the ticketed service. The intended carrier failing to perform the ticketed service will charge the issuing airline the value of the flight coupon(s) for the full intended flight in question and will absorb any costs above the value of the flight coupon(s). FARES TO BE USED IN BILLINGS The billing airline is entitled to the applicable fare or prorated portion thereof as correctly published in official tariffs such as Tariff Handbooks, Automated Fare Quote systems or electronic sources, {ATPCO, SITA, Global Distribution Systems, etc.) The Applicable fare shall be based on the published Fare Basis as indicated on the ticket. Should the Fare Basis not be found in a tariff available to the general public it shall be assumed that the fare is of a “private” type. Unless bilaterally agreed between carriers, a “private fare” type wil not be deemed an ‘applicable fare”. When a carrier lifts and bills the ticketing carrier for a private fare type it will do so based on the lowest applicable published fare of the ticketed fare owning carrier as selected in accordance with Passenger Tariff Resolution 017ha Fare Selection Criteria. Should no such fare be filed in a Public Tarif, then the lowest sector fare published by the receiving carrier will be used For the purpose of defining “Applicable” the original ticketing requirements shall be recognized, provided all automated parameterized fare conditions (excluding those filed as Notes in free text form) and requirements of the fare are met. Note 1: The RBD is not to be taken into consideration when determining the lowest applicable fare, Note 2: Except for passenger types CH and IN, no discount arising from a private fare type may be applied to the lowest applicable fare. BILLING FOR INADMISSIBLE PASSENGERS Billing Rules For the purpose of applying these billing rules the definions in IATA Resolution 701 (Para- graphs 1.1 through 1.6) shall be used The total cost (fare(s) for outbound journey and additional non-transportation charges) of inadmissible passengers is the responsibilty of the final inbound carrier. Where the passenger holds a return ticket this should be used, or the value of any unused coupons withdrawn in full or part payment of the fare for the new ticket. In this respect endorsement requirements shall be ignored. Any restrictions such as minimum stay, fare validity etc., on the original ticket may be waived and the ticket endorsed “Restrictions waived due to INAD”. Any uncollected fare and/or additional non-transportation charges (where such charges exceed USD25 or equivalent) shall be prorated on a straight rate prorate basis in accordance with the MPA-P, ignoring any provisos, amongst all carriers having participated in the inbound carriage. If the final inbound carrier does not ticket for the outbound carriage for whatever reason, the ticketing airline shall bill any uncollected fare and/or additional non-transportation charges to that carrier, who shall in tum prorate such amount amongst all carriers having participated in the inbound carriage, except that additional non-transportation charges not exceeding USD25 (or equivalent) shall be absorbed by the final inbound carrer. All costs referred to in 4.1.2 and 4.1.3 above shall be billed on a Billing Memo and annotated “Inadmissible Passenger’ and shall be supported by information relative to the inbound journey, together with a copy of any instruction issued by the authorities who declare the passenger inadmissible. [EFFECTIVE + JANUARY 2022 13&, By IATA Revenue Accounting Manual A2 4.1.5 Anairline participating in the outbound carriage of an inadmissible passenger shall bill the ticketing airline on a normal interline basis less Interline Service Charge (ISC).. 42 Examples Legend: = inbound joumey (to country of destination) = outbound journey (from country of destination) (1) (2) (8) (4) = airlines 4.24 Passenger travels from A to B to C to D ALD the passenger is declared inadmissible and is issued with a “PI” ticket D-A. No stopover was made at B or C on the inbound journey. D Carrier (1) issues original ticket and carrier (3) issues “PI” (inadmissible passenger) ticket. {a) Carriers (2) and (3) bill carrier (1) on a normal interline basis for their prorated shares of the inbound journey less ISC. (b) Carrier (3), as final inbound carrier, issues the “PI” ticket (c) Carrier (3) accepts a bill from any participating outbound carrier on a normal interline basis for their prorated share of the outbound journey less ISC. (d) Carrier (3) prorates any uncollected fare(s) and/or additional non-transportation charges (where such charges exceed USD25 or equivalent) between carriers (1), (2) and itself. Uncollected fares(s) relating to outbound carriage shall be billed less ISC; uncollected non-transportation charges shall be billed gross. 42.2 Passenger travels from A to B to C to D 14 At D the passenger is declared inadmissible and is issued with a “PI’ ticket D-A. A stopover was made at B but not at C on the inbound journey. Carrier (1) issues original ticket and carrier (4) issues “PI” (inadmissible passenger) ticket. {a) Carriers (2) and (3) bill carrier (1) on a normal interline basis for their prorated shares of the inbound journey less ISC.&, We TATA Passenger and Excess Baggage Billing Rules—A2 {b) Airline (4) for whatever reason, issues the “PI” ticket for carrier (3) (0) Airline (4) accepts a bill from any participating outbound carrier on a normal interline basis for their prorated share of the outbound journey less ISC. (d) Airline (4) bills carrier (3) for any uncollected fare(s) and/or additional non-transportation charges. Uncollected fare(s) relating to outbound carriage shall be billed less ISC; uncollected non-transportation charges shall be billed gross. {e) Carrier (3) prorates any uncollected fare(s) and/or additional non-transportation charges where such charges exceed USD25 or equivalent between carrier (2) and itself. Uncollected fare(s) relating to outbound carriage shall be billed less ISC; uncollected non-transportation charges shall be billed gross. 4.2.3 A cartier that tickets to a point short of the point from which the passenger is inadmissible, should not share in the outbound inadmissible passengers costs. Example: Passenger purchases a ticket from carrier (1) and flies from A to B to C on carriers (1) and (2) ‘Subsequently at C, the passenger purchases a ticket from carrier (3) to fly C to D. At D passenger is declared inadmissible and ordered back to A. Carrier (3) should bear the entire inadmissible passengers costs. routing of original ticket purchased routing of second ticket purchased A B c D x a) x 2) x 8) x 5. BILLING REDUCED FARES FOR AGENTS/EMPLOYEES Tickets marked with Passenger Type/Ticket Designator code AC/AD/ID shall be debited to the issuing airline taking into account the discount percentage which is shown on the ticket. [EFFECTIVE + JANUARY 2022 15e , IATA Revenue Accounting Manual A3 CHAPTER A3—PASSENGER AND EXCESS BAGGAGE BILLING SUPPORT 4 SUPPORTING DOCUMENTS REQUIREMENTS 1 al Bi Interline invoices for billing source codes 1, 2, 3, 23, 25, 26, 27 and 31 do not require supporting documents to substantiate billings. Note: Supporting document requirements for optional settlement procedures published in Part B are outlined in those specific agreements. 12 Rejections Rejections shall provide sufficient information to support the reason for rejection and to justify the rejected amount. Please see RAM Chapter A10, Paragraphs 1.3 & 1.4 for details, 1.21 Prorate Slips In cases of more difficult or complicated prorate calculations, it is recommended that the prorate slip, showing the prorate in full detail, be submitted with any rejection memo. Please see RAM Chapter A9, Attachment C for details. 13 Billing/Cre Billing and Credit Memos shall provide sufficient information to identify and substantiate the claim/credit. Please see RAM Chapter A9, Attachment D & E for details. Memos 14 Endorsements 1.4.1 When control of an electronic ticket or EMD has been passed by the validating carrier to the receiving carrier, an endorsement is considered granted. 1.4.2 No endorsement is required if an endorsement waiver agreement exists between the carrier shown in the *carrier’ box of such flight coupon and the billing carrier. If requested by the ticketing carrier the billing airline must prove the existence of such endorsement waiver agreement with either the Agreement itself or an Endorsement Waiver Agreement Disclosure form. 1.4.3 No endorsement is required in the case of code share billings, where travel occurs as ticketed and the billing carrier has a code share agreement with the marketing carrier shown on the fight coupon. In such cases, the billed carrier may not reject for lack of endorsement or for proof of the existence of an endorsement waiver agreement. 1.4.4 No endorsement is required for coupons affected by involuntary rerouting ifthe billing carrier is part of the ticketed itinerary affected by the rerouting. 16 [EFFECTIVE 1 JANUARY 2022&, We TATA Passenger and Excess Baggage Billing Support—A3 15 154 1.5.2 16 1.6.1 Computer Generated Ticket Image Facsimile-Standard When providing computer generated ticket image facsimiles in support of interline billings they must contain all the ticketing data as originally generated from the ticketing system but they must not include added data from other sources except proration data, provided it can be clearly distinguished from the ticketed data. At a minimum, the facsimiles must contain the following information as provided from the sales record: {a) Ticket number {b) Conjunction ticket number, where applicable (0) Issuing airline name c) iG ) Ticket issue date ) Validation information (agent name/number) {f) Endorsement box information (g) Journey origin/destination {h) Good for passage area, including cities/airports, marketing carrier, fight number, flight date, class of servicelbooking code, fare basis, ticket designator (i) Fare calculation area, including the IATA Rate of Exchange (IROE) () Fare amount (excluding tax) and currency code (k) Equivalent fare paid and currency code (l) Tax currency code, tax amounts and tax codes (m) Total fare (including taxes) in currency collected (n) Exchange ticket number, date, and point of sale, where applicable (0) Form of payment type {p) Tour code where applicable The computer generated ticket image facsimile should be structured and easily readable (see format examples in Attachment A). Computer Generated EMD Image Facsimile-Standard When providing computer generated EMD image facsimiles in support of interline billings they must contain all the EMD data as originally generated from the ticketing system but they must not include added data from other sources except proration data, provided it can be clearly distinguished from the original data of the EMD. At a minimum, the facsimiles shall contain, if the data is applicable, the following information as provided from the sales record: (a) Document number and coupon number (b) Conjunction document number, where applicable (0) Issuing Airline name or numeric identifier (d) Document issue Date {e) Validation information (agent name/number) (f) Endorsement/Restriction text (g) Reason for issuance code (RFIC) and text {(h) Ticket and coupon number to which the EMD is connected (i) Exchange EMD number, date, and point of sale, where applicable () Excess Baggage piece/unit information and the applicable rate [EFFECTIVE + JANUARY 2022 17&, By IATA Revenue Accounting Manual A3 {k) Good for passage area, including cities/airports, marketing carrier, fight number, fight date, where applicable ()) Charge amount (excluding tax) and currency code (m) Tax currency code, tax amounts, tax codes, and total tax value where applicable (n) Charge calculation area, including the IATA Rate of Exchange (IROE) where applicable (0) Equivalent fare paid and currency code (p) Total fare (including taxes) in currency collected (q) Form of payment type (f) Tour code where applicable (8) Reason for issuance sub code (RFISC) (8) Consumed At Issuance Indicator (where applicable) {u) Coupon value 1.6.2 The computer generated EMD image facsimile should be structured and easily readable (see 18 format examples in Aitachment B),&, We IATA Passenger and Excess Baggage Billing Support—A3 Attachment A Example 1 British Airways Audit Coupon LONILON 91497221 21DEC9 NO ENDORSEMENT RGBLML BRITISH AIRWAYS RUNCORN CHESHIR UNITED KINGDOM DOEJOHN MR 0173ED TICKET 125 1111111111 LONDON LHR BA0279 Y 2iNOV 1015 OKY1BA__21NOV2iNOV1PC. KLOS ANGELES LAX AA 0741 Y 21NOV 1655 OKY1BA___21NOV21NOVIPC OLAS VEGAS _LAS AA 0793 Y 29NOV 1015 OK Y1BA__29NOVOSDEC1PC X DALLAS FTWORTH DFW AA 0773 Y 29NOV 1550 OK YIBA__ 29NOVOSDECIPC MIAMI MIA TICKET 125 1111111112 MIAMI MIA BA 0279 Y O5DEC 1015 OKYIBA __29NOVOSDEC1PC XLONDON LHR GBP 998,00 LON BA XILAX AA LAS499 AA X/DFW AA MIA BA LON499 END PD (paid taxes) NT (new taxes) GBP 55,00GB GBP 22.40UB GBP 18.50YQ GBP 6.80YC GBP 6.20XA, GBP 8.60XY GBP 3.00AY GBP 5.60XF LAX4.5 MIA4.5 GBP1124.10 PSERRRRRRERI-A FOP CASH 19e , IATA Revenue Accounting Manual A3 Example 2 ELECTRONIC TICKETING DATA FROM: NZ QUERY DATE: —23JUN10 NAME : 130030003000 DOC NBR : 0862130500915 ISSUED : AN1/040CTO9 ISSUED BY: AIR NEW ZEALAND ONLINE CENTREEUROPE AGENT :ZZ IATA CODE: 23499000 CURRENT SEGMENT DATA, NZ PNR DOCUMENT 1: 0862130500915 CPN1 BA 735 QO8JAN10 GVALHR OK T3DE 2PC CPN2 NZ 38 TOBJAN10 LHRAKL OK T3DE 2 PC CPN3.NZ2 T24JAN10 AKLLHR OK T3DE 2PC CPN4 BA 732 Q25JAN10 LHRGVA OK T3DE, 2 PC FARE CALC GVA BA X/LON NZ AKL 892.05T3DE NZ X/LON BA GVA 892.05T3DENUC1 784.10END ROE 1.050940 FARE DATA FARE :CHF1875,00 TAX 01:EUR 280.00 YQ TOTAL EUR1613.22 TAX 02:EUR 3.77 YC TAX03:EUR 7.86 1A TAX04:EUR 4.81 XY TAX 05:EUR 13.26 KK TAX O6:EUR 13.55 CH TAX O7:EUR 3.43 XA TAX 08:EUR 46.54 UB EAP :EUR1240.00 TICKETING DETAILS PAYMENT 1 :VIXXXXXXXXXXXX1779:0411 VALUE:EUR1613.22 CARDHOLDER-1 RESTRICTIONS/IENDORSEMENTS 1: NONEND RESTRICTIONS APPLY 2: NONEND RESTRICTIONS APPLY LOCATION ID :9109129 ORIGIN: GVA DESTINATION: GVA NVB O8JAN10 NVA O8JAN10 NVB O8JAN10 NVA O8JAN10 NVB 24JAN10 NVA 24JAN10 NVB 25JAN10 NVA 25JAN10 20&, We TATA Passenger and Excess Baggage Billing Support—A3 Example 3 ELECTRONIC TICKETING DATA FROM: NZ QUERY DATE: 23JUN10 NAME : 3000000030000 DOC NBR: 1252465249739 ISSUED : LHRI21DECO9 ISSUED BY: TERM 5A HEATHROW A P- AGENT :A4 IATA CODE: 91491050 CURRENT SEGMENT DATA NZ PNR BA PNR, DOCUMENT 1: 1252465249739 CPN1 NZ 38 Y22DECO9 LHRHKG OK KSC/UQ_40KG. CPN2 VOID CPN3 VOID CPN4 VOID FARE CALC NCE BA LON85.00SSC/UQ BA HKG399.00KSC/UQ BALON Q 4.25 259.00SSC/UQBA NCE8S.00SSC/UQ NUCB32.25END ROE0.694000 FARE DATA FARE EUR 580.00 TAXO1:PD 1238FR TOTAL NOADC TAX02PD 10.29 QX TAX 03:PD 10.83 HK TAX 04:PD 4.00 IZ TAX 05:PD 48,10 UB TAX 06:PD 229.00 YQ TICKETING DETAILS PAYMENT 1 :MISCELLANEOUS VALUE:0.00 RESTRICTIONS/ENDORSEMENTS 1: INVOL REROUTE ORIG ISSUE: 1259699831768 NCE08SEP0920218951 TOUR CODE :87110000 ORIGIN: LON DESTINATION : HKG NVB NVA21DEC 21&, By TATA Revenue Accounting Manual A3 22 Example 4 ‘TKT NBR: 2819757399140 NAME: POPESCU/POPESCU MR ORIG/DEST:BUHBUH _ NBR OF TKTSISSUED:001_ TTL NBR OF SEGS:004 CPSFRMITO AL FLT CLS DATE TIME ST FBC BAG RLOC STATUS 1-0 OTPIST RO263__U 24MAY10 16250KUTR 20K QOQWC FLOWN NV24MAY 10/24MAY 10 2OISTDXB £K122 J 24MAY10 1925 OK JEE1YTR1 40K FLOWN 3-ODXBIST EK123 C 28MAY10 1120 OK CEE1YTR140K FLOWN 4-OISTOTP RO264 U 28MAY1018300K UTR 20K QOQWC_ FLOWN NV28MAY 10/28MAY 10 “ENDORSEMENTSIFARE CALCULATION" ER:NONENDO/VALID ON RO ONLYFARE RESTR APPLY FARE CALCULATION/LADDER FARE CALC INDICATOR: 0 BUH RO IST74.91EK DXB1328, 10EK IST936.48RO BUH74.91NUC2414.40END ROEO.734131 NON REFUNDABLE NON ENDORSABLE: ** FARE BREAKDOWN / FOP / TOUR CODE ** *TKT FARE DATA* * AUDITOR BASE:EUR 1773.00 - EQUIV:RON 7438.00 TAX:YQ. 210.00 TAX:RO 60.00 TAX:DC 32,00 TAX:TR 42.00 TAX: AE 69.00 TTL:RON 7851.00 TOUR CODE FOP:CA FOPAMT:7851.00 “* ADDITIONAL PASSENGER INFORMATION ** PSGR TYPE:ADULT ISSUING SYSTEM RLCC:1A/36FCWH DATE OF ISSUE: 19MAY10IATA Passenger and Excess Baggage Billing Support—A3 Example 5 0013738050327-28 _NAME-FILOCAMO/GIUSEPPE TTL NBR OF CPNS- 5 DATE OF ISSUE-OSMAY10 PNR-"PURGED 03JUN10 CPNAILFLT CLSDATE BRDOFF TIME STF/IB STAT 10 AA 0199 V 19MAY MXPJFK 1030A OK VK1MIAAI11 USED 20 AA 1671 V 23MAY JFKCUN 1155A OK VKIMIAAI11 USED 30 AA 1674 V O2JUN CUNJFK 425P OK VKIM/AAI11 USED 4X AA 0116 V O2JUN JFKLHR 1125P OK VKIM/AAI1? USED 5X 8A 0566 V O3JUN LHRMXP 250P OK VKIM/AAI1! USED FARE EUR2000 TAX 2.,07EX TAX 4.50HB TAX 7.621T TAX 0.58MJ TAX 1.81VT TAX 3.82AY TAX 7.64XA TAX 10.70XY TAX 8.40YC TAX 16.32UK TAX 19.46XD TAX 26.61UB TAX 3.44 XF JFK4.5 TOTALEUR 2112.97 FARE CALC MIL AA NYC Q129.40 AA CUN M1362.15 AA XINYC AA XILON Q1 29.40 BA MIL N1362.15 NUC2724.30 END ROE0.734131 FORM OF PAYMENT FOP-CASH DATE OF ISSUE-OSMAY10 ISSUED AT-ROM 000D 002 ARC/IATA NBR-38295810 ENDORSEMENTS/RESTRICTIONS. (CF 06704950580 PI 11521390150 T/A ON AA ONLY/NON TRANSF NON ENDIN-ITAA10 GDI ITATAAT0 REMARKS- [EFFECTIVE + JANUARY 2022 23