General Considerations
Introductory note
The statutes of ICP - Autoridade Nacional de Comunicações (ICP-ANACOM), with headquarters at Avenida José Malhoa 12, in Lisbon, were approved by Decree-Law no. 309/2001 of 7 December.
ICP-ANACOM is a legal person under public law, endowed with administrative and financial autonomy and its own assets. Its purpose is to regulate, supervise and represent the communications sector under the terms of the aforementioned statutes and the remaining applicable law.
ICP-ANACOM's legal framework was adapted to its mission and responsibilities; it is a mixed regime which combines the prerogatives of public law, indispensable for the performance of its authoritarian duties, with the flexibility and efficiency of private law.
ICP-ANACOM is an independent body, as classified by the framework law for public institutes (Law no. 3/2004 of 15 January, article 48, paragraph 1, point f)) and articles 6 and 20 of Decree-Law no. 210/2006 of 27 October, which gives approval to the organizational structure of MOPTC, by which a special regime is bestowed with derogation of the common regime where such is strictly necessary to its specificity.
Paragraph 2 of the above mentioned article 20 of Decree-Law no. 210/2006 further underlines that ''ICP-ANACOM is independent in the exercise of its functions, in the context of law, without prejudice to the guiding principles of communications policy set by the Government, according to constitutional and legal terms and the acts subject to ministerial tutelage under terms anticipated by law and in these statutes''.
The following notes follow the sequential numbering defined in the Official Accounting Plan. The notes corresponding to numbers that do not appear in this annex either do not apply to ICP-ANACOM or are not relevant to the attached financial statements.
- Main value criteria https://www.anacom.pt/render.jsp?categoryId=338780
- Exchange rates used https://www.anacom.pt/render.jsp?categoryId=338781
- Taxation https://www.anacom.pt/render.jsp?categoryId=338782
- Average number of people at the service of ICP-ANACOM https://www.anacom.pt/render.jsp?categoryId=338783
- Movements in fixed assets https://www.anacom.pt/render.jsp?categoryId=338784
- Reassessments of tangible fixed assets (legislation) https://www.anacom.pt/render.jsp?categoryId=338785
- Reassessments of tangible fixed assets https://www.anacom.pt/render.jsp?categoryId=338786
- Tangible and in progress fixed assets (additional information) https://www.anacom.pt/render.jsp?categoryId=338787
- Movements in current asset adjustments https://www.anacom.pt/render.jsp?categoryId=338788
- Total value of doubtful debts https://www.anacom.pt/render.jsp?categoryId=338796
- Assumed financial commitments https://www.anacom.pt/render.jsp?categoryId=338798
- Movements in provisions https://www.anacom.pt/render.jsp?categoryId=338800
- Equity capital movements https://www.anacom.pt/render.jsp?categoryId=338802
- Board remuneration https://www.anacom.pt/render.jsp?categoryId=338804
- Service provision by activity https://www.anacom.pt/render.jsp?categoryId=338805
- Statements of financial results https://www.anacom.pt/render.jsp?categoryId=338806
- Statement of extraordinary results https://www.anacom.pt/render.jsp?categoryId=338808
- Accruals and deferrals https://www.anacom.pt/render.jsp?categoryId=338809
- State and other public entities https://www.anacom.pt/render.jsp?categoryId=338810
- Bank deposits https://www.anacom.pt/render.jsp?categoryId=338811
- Statement of results by function https://www.anacom.pt/render.jsp?categoryId=338814
- Other relevant information https://www.anacom.pt/render.jsp?categoryId=338815
- Subsequent events https://www.anacom.pt/render.jsp?categoryId=338816