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Commission Implementing Regulation (EU) 2019/317 of 11 February 2019 laying down a performance and charging scheme in the single European sky and repealing Implementing Regulations (EU) No 390/2013 and (EU) No 391/2013 (Text with EEA relevance)
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The following instructions shall be followed for the purpose of reporting data in Tables A and B;
the tables shall be filled in for each charging zone. Costs and prices shall be established in national currency;
for Table A, the figures shall be actual figures for year (n-5) until year (n-1) and planned figures for year (n) onwards;
for Table B, the annual price shall reflect the value of the contract. The unit of output considered to determine the value of the contract shall be described and reported in the table by the Member State concerned. As regards terminal air navigation services, Table B shall be filled in separately for each airport where air navigation services are provided under market conditions in the terminal charging zone.
The following additional information shall be provided together with the information to be included in Tables A and B:
description of the unit of output used in Table B;
description of the criteria used for allocating costs of facilities or services between different air navigation services based on the list of facilities and services listed in ICAO Regional Air Navigation Plan, European Region (Doc 7754);
description and explanation of differences between planned and actual figures for years (n-5) to (n-1) in respect to all data provided in Tables A and B;
description and explanation of five year planned costs and investments in relation to expected traffic;
description and explanation of the method adopted for calculating depreciation costs: historic costs or current costs;
justification for the cost of capital, including the components of the asset base;
description of the sources of financing of the air navigation services concerned in respect of each charging zone where services are subject to market conditions.
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