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is extremely high, suggesting that these ANSPs have been able to build up “war chests”,
even under full cost recovery. Indeed, the cost recovery principles allow for a reasonable
return on equity. This return appears in accounting terms as profit. If this profit is
retained, rather than being distributed as tax and dividends, or used to cross-subsidise
other activities, then reserves are built up.
8.2.18 In the context of the current traffic downturn, these reserves could, and sometimes are,
used to finance the revenue shortfall and therefore to limit increases in unit rates.
8.2.19 Wherever the “quick ratio” is below 1 (9 ANSPs according to Figure 108) this means that
the value of current liabilities exceeds the value of debtors and cash assets. At face value,
these ANSPs could face difficulties to draw cash to finance large under-recoveries.
8.2.20 In order to give an insight about the magnitude of the ANSPs quick assets, Figure 108
also shows the ratio of ANSPs quick assets to the annual revenues (see red dots). This
ratio is expressed in terms of months of revenues. For example, ANS CR quick assets
represent more than 3 months of revenues35. Figure 108 indicates that NATA Albania is
the ANSP with the highest quick ratio in 2008. This high ratio reflects an exceptional
situation due to delays in the implementation of the National Airspace Modernisation
Programme, where cash drawn from a bank loan to finance the investments is recorded as
cash assets in NATA Albania balance-sheet.
34 At the time of writing (April 2010), complete and consistent balance-sheet data were not provided by HCAA,
Finavia, DCAC Cyprus and Avinor. MUAC balance-sheet is part of the EUROCONTROL Agency Annual
Accounts.
35 Considering the very high and effective rate of route charges recovery (some 98% of 2008 charges were
recovered by the Central Route Charges Office by March 2009), one would not expect large cash (or quick
assets) needs (typically not larger than 3-4 months of revenues).
PRR 2009 93 Chapter 8: Cost-effectiveness
8.3 SES II performance scheme
8.3.1 Except the UK, all EUROCONTROL Member States operate under a full cost recovery
regime for en-route ANS. The current economic crisis shows the limitation of the full cost
recovery regime. All the under-recoveries generated in 2008 and 2009 will have to be
paid back by airspace users in 2010 and 2011, or possibly spread out over a longer period.
8.3.2 In a communication, CANSO [Ref. 34] stated that “the full cost recovery is not designed
for an economic downturn”. CANSO also stated that “ANSPs are ready to accept greater
financial risk if governments endorse appropriate governance, sound financial
management and a fair balance between risk and reward”.
8.3.3 On the other hand, during the PRC-led consultation in preparation for the implementation
of the performance scheme36, airspace users’ representatives have repeatedly stated that
ANSPs should bear the full risks and retain the full rewards for superior performance.
8.3.4 The SES II regulation [Ref. 2] was adopted by the European Parliament and the Council
on 21 October 2009. The main provisions entered into force on 4 December 2009.
Article 11 of the amended Framework Regulation refers to a “performance scheme”
which should provide an opportunity for ANSPs to further improve their performance.
The performance scheme described in Article 11 will apply to the 27 EU Member States
and associated States. In this context, no doubt that the pressure to genuinely improve
cost-effectiveness is high on the agenda of airspace users’ expectations.
8.3.5 In the current full cost recovery mechanism, all the risks are borne by airspace users,
including the costs of non optimal quality of service. ANSPs are not sufficiently
incentivized to deliver better cost-efficiency performance since they have to return any
over-recoveries, even if these are the result of cost savings.
8.3.6 The European Commission is developing Implementing Rules on the performance
scheme which are expected to be adopted in 2010. These Implementing Rules will
include inter-alia “general principles for the setting up by Member States of the incentive
scheme”. In addition, the European Commission is amending the Implementing Rules on
Charging scheme with a view to departing from the current full cost recovery regime.
8.3.7 The PRC considers that a financial incentive scheme should:
 not be linked with the achievement of safety performance targets to avoid undesirable
behaviour such as the underreporting of safety incidents;
 incentivise ANSP cost-efficiency and quality of service performance improvements
　
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