ANNEX II TEMPLATE FOR PERFORMANCE PLANS AT NATIONAL OR FUNCTIONAL AIRSPACE BLOCK LEVEL REFERRED TO IN ARTICLE 10(1)

3. NATIONAL PERFORMANCE TARGETS OR FAB PERFORMANCE TARGETS AND MEASURES FOR THEIR ACHIEVEMENT

3.1. National performance targets or FAB performance targets in each key performance area, set by reference to each key performance indicator set out in Section 2 of Annex I, and covering each calendar year of the reference period.

3.2. For all key performance areas, description of the main measures put in place at national level or at the level of functional airspace blocks to achieve the performance targets.

3.3. Additional information to substantiate the national performance targets or FAB performance targets in the key performance area of cost-efficiency:

(a)

determined costs for en route and terminal air navigation services set in accordance with points (a) and (b) of Article 15(2) of Regulation (EC) No 550/2004 and with this Regulation, for each year of the reference period;

(b)

en route and terminal service units forecast, for each year of the reference period;

(c)

the baseline values for en route and terminal cost-efficiency targets referred to in point (a) of Article 10(2) and description and justification of the methodology used to estimate those values for each charging zone;

(d)

description and justification of the criteria and methodology used for the allocation of costs to charging zones and allocation of costs between en route and terminal services, in accordance with Article 22(5);

(e)

description and justification of the return on equity of the air navigation service providers concerned, as well as on the gearing ratio and on the level and composition of the asset base used to calculate the cost of capital comprised in the determined costs;

(f)

description and justification of economic assumptions, including:

• assumptions underlying the calculation of pension costs comprised in the determined costs, including a description on the relevant national pension regulations and pension accounting regulations on which those assumptions are based, as well as information whether changes of those regulations are to be expected;

• interest rate assumptions for loans financing the provision of air navigation services, including amounts, duration and other relevant information on loans, and explanation for the weighted average interest on debt used to calculate the cost of capital pre-tax rate and the cost of capital comprised in the determined costs;

• for information purposes only, inflation forecast based on the International Monetary Fund (IMF) Consumer Price Index (CPI);

• adjustments beyond the provisions of the International Financial Reporting Standards adopted by the Union pursuant to Commission Regulation (EC) No 1126/2008(1);

(g)

description and explanation of the adjustments resulting from the years preceding the reference period;

(h)

identification and categorisation of the determined costs relating to the cost items referred to in Article 28(3);

(i)

where applicable, a description of any significant restructuring planned during the reference period;

(j)

where applicable, approved restructuring costs from previous reference periods to be recovered.

(k)

the reporting tables and additional information required in Annexes VII, IX and XI which to be attached to the performance plan;

3.4. A breakdown of the performance targets set out in accordance with points 2.1 and 3.1(a) of Section 2 of Annex I at the level of each individual air navigation service provider covered by the performance plan and, in respect of performance plans established at the level of functional airspace blocks, reflecting the contributions of each provider concerned to the performance targets at the level of functional airspace blocks.

3.5. Where there is no Union-wide performance target, description and explanation of how the national performance targets or FAB performance targets contribute to the improvement of the performance of the European ATM network.

3.6. Description and explanation of the interdependencies and trade-offs between the key performance areas, including the assumptions used to assess those trade-offs.

(1)

Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (OJ L 320, 29.11.2008, p. 1).