The National Civil Aviation Agency (ANAC) established a new framework for the monitoring of concession-bound assets, applicable to airport infrastructure concessionaires. It is designed to improve the quality of information available to ANAC.
Resolution n.º 661/2022 from the National Civil Aviation Agency (ANAC) established a new framework for airport infrastructure concessions, more specifically, concerning the supervision of concession-bound assets, i.e., physical assets (such as equipment or vehicles) whose right of use was transferred by the government to an airport concessionaire, or acquired by an airport concessionaire (see definitions in article 2). The resolution also enacted additional provisions for reversible assets.
The new framework stems from Public Consultation n.º 4/2021, reported in the 25th edition of the Regulatory Report. According to its regulatory impact analysis, the resolution seeks to improve the quality of the information available to ANAC concerning the inventory of each airport under concession, as well as to provide a standard treatment of the information related to reversible assets. In that sense, it is intended as a unified administrative process for monitoring the concession-bound assets from each Brazilian airport under concession.
The resolution established three asset reports that must be submitted to ANAC by airport infrastructure concessionaires, the Internal Asset Report (RIB, in the Portuguese acronym), the External Asset Report (REB, in the Portuguese acronym), and the Asset Movement Report (RMB, in the Portuguese acronym). The RIB and RMB must be routinely submitted, while the REB must be submitted when a transfer in the operation of an airport occurs. Specific provisions apply to airport concessions already in place before the publishing of the resolution and to the concessionaires that carried out third-party inventories in the last five years, in the case of REB.
As stated in article 26, a specific ANAC ordinance will provide templates for those reports.
