---
title: "ATM/ANS.OR.D.015 Financial strength — economic and financial capacity — Part-ATM/ANS.OR · Avioverse"
description: "Air navigation services and air traffic flow management providers shall be able to meet their financial obligations, such as fixed and variable costs of…"
url: "https://avioverse.aero/regulations/easa/atm-ans/annex-iii-common-requirements-for-service/subpart-d/atm-ans-or-d-015"
---

# ATM/ANS.OR.D.015 Financial strength — economic and financial capacity

ANNEX III COMMON REQUIREMENTS FOR SERVICE PROVIDERS (Part-ATM/ANS.OR) · Regulation (EU) 2017/373 · EAR revision 12 Mar 2025

IR Implementing rule

## ATM/ANS.OR.D.015 Financial strength — economic and financial capacity

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.

IR · ATM/ANS.OR.D.015 — Regulation (EU) 2017/373 · ATM/ANS Easy Access Rules · EAR revision 12 Mar 2025

[All rules in SUBPART D — SPECIFIC ORGANISATIONAL REQUIREMENTS FOR ANS AND ATFM PROVIDERS AND THE NETWORK MANAGER (ATM/ANS.OR.D)](https://avioverse.aero/regulations/easa/atm-ans/annex-iii-common-requirements-for-service/subpart-d)

Consolidated from the EASA Easy Access Rules (revision 12 Mar 2025, extracted 13 Oct 2026) for convenience. Not the official publication — verify against the Official Journal of the European Union and the EASA publications before operational use.