8  Detailed information on the calculation of ACE indicators

8.1 Cost-effectiveness indicators

The main indicators used in ACE to analyse ANSPs cost-effectiveness are:

• economic cost-effectiveness;

• financial cost-effectiveness;

• ATCO-hour productivity;

• ATCO employment costs per ATCO-hour; and,

• support costs per composite flight-hour.

The table below presents the formulas used to calculate these indicators with reference to the SEID item numbers.

#	Indicator	Formula	Source
1	Composite flight-hours	En-route flight-hours +(0.27×IFR airport movements)	En-route flight-hours: Item D16, continental ANS IFR airport movements: Item D18, SES airports + Non-SES airports 0.27 is the two-digits rounded weighting factor (see Chapter 3)
2	Economic cost-effectiveness	(Total service provision costs+Total costs of ATFM delays)/(Composite flight-hours)	Total service provision costs: Item A15 (en-route + terminal columns) Total costs of ATFM delays: Minutes of ATFM delays extracted from the Network manager database, monetarised using the cost of a minute of ATFM delays (see Chapter 4) Composite flight-hours: Formula #1
3	Financial cost-effectiveness	(Total service provision costs)/(Composite flight-hours)	Total service provision costs: Item A15 (en-route + terminal columns) Composite flight-hours: Formula #1
4	ATCO-hour productivity	(Composite flight-hour)/(Sum of ATCO in OPS hours on duty)	Composite flight-hours: Formula #1 Sum of ATCO in OPS hours on duty: Item D22 (ACCs + APPs+TWRs columns)
5	ATCO employment costs per ATCO-hour	(Staff costs for ATCOs in OPS)/(Sum of ATCO in OPS hours on duty)	Staff costs for ATCOs in OPS: Item C23 (en-route + terminal columns) Sum of ATCO in OPS hours on duty: Item D22 (ACCs + APPs+TWRs columns)
6	Support costs per composite flight-hour	(Total service provision costs-ATCOs in OPS Employment costs)/(Composite flight-hours)	Total service provision costs: Item A15 (en-route + terminal columns) ATCOs in OPS Employment costs: Item C23 (en-route + terminal columns) Composite flight-hours: Formula #1

8.2 Financial indicators used to monitor ANSPs liquidity and cash situation

The current ratio and cash-on-hand days indicators are used in ACE report to analyse ANSPs financial situation. The formulas and sources of data used for calculation are presented in the table below.

#	Indicator	Formula	Source
1	Current ratio	(Current assets)/(Current liabilities)	Current assets: Item B15 (total ANS column) Current liabilities: Item B30, (total ANS column)
2	Cash-on-hand days	(Cash in hand or at bank)/(Staff costs+Non-staff operating costs)×365	Cash in hand or at bank: Item B18 (total ANS column) Staff costs: Item A16, (total ANS column) Non-staff operating costs: Item A17 (total ANS column)