ATM/ANS.OR.D.015
Financial strength — economic and financial capacity
Regulation
(EU) 2017/373
Air navigation services and air traffic
flow management providers shall be able to meet their financial obligations,
such as fixed and variable costs of operation or capital investment costs.
They shall use an appropriate cost-accounting system. They shall demonstrate
their ability through the annual plan as referred to in point ATM/ANS.OR.D.005(b), as well as through
balance sheets and accounts, as applicable under their legal statute, and
regularly undergo an independent financial audit.
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