Article 12 Transparency of accounts

Air navigation service providers, whatever their system of ownership or legal form, shall draw up, submit to audit and publish their financial accounts. These accounts shall comply with the international accounting standards adopted by the Community. Where, owing to the legal status of the service provider, full compliance with the international accounting standards is not possible, the provider shall endeavour to achieve such compliance to the maximum possible extent.

In all cases, air navigation service providers shall publish an annual report and regularly undergo an independent audit.

Nuair atá beart seirbhísí á sholáthar, déanfaidh soláthraithe seirbhísí aerloingseoireachta na costais agus an t-ioncam a eascraíonn as na seirbhísí aerloingseoireachta a shainaithint agus a nochtadh agus miondealú déanta orthu i gcomhréir leis an scéim muirearaithe le haghaidh seirbhísí aerloingseoireachta dá dtagraítear in Airteagal 14, agus, i gcás inarb iomchuí, coimeádfaidh siad cuntais chomhdhlúite a bhaineann le seirbhísí eile nach seirbhísí aerloingseoireachta iad, rud a cheanglófaí orthu a dhéanamh dá mba rud é, maidir leis na seirbhísí i dtrácht, gur ghnóthais ar leithligh a sholáthraigh iad.

Member States shall designate the competent authorities that shall have a right of access to the accounts of service providers that provide services within the airspace under their responsibility.

Member States may apply the transitional provisions of Article 9 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards ( 1 ) to air navigation service providers that fall within the scope of that regulation.