Analytical Accounting System used by MEO (financial year 2015)


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Declaration on the cost accounting system of the telephone service at a fixed location, the leased line service and the interconnection service provided by MEO - Serviços de Comunicações e Multimédia, S.A., for the 2015 financial period

Whereas:

1. By determinations of the Management Board of ANACOM of 14/01/2009, 28/09/2010, 27/08/2013 and 14/08/2014, MEO – Serviços de Comunicações e Multimédia, S.A. (MEO) was declared to be a body with significant market power in the following markets:

  • Market for wholesale (physical) network infrastructure access at a fixed location;
  • Market for wholesale broadband access in non-competitive areas;
  • Wholesale markets for terminating and trunk segments of leased lines on non-competitive routes;
  • Wholesale markets for call origin and termination on the public telephone network at a fixed location;

2. As such, among others, MEO is obliged:

  • To maintain a cost accounting system (CAS) allowing price regulation measures imposed on access markets to be monitored, under the scope of paragraph 5 of article 85 of Law No. 5/2004, of 10 February, as it stands (Electronic Communications Law - ECL);
  • To develop and put in place a costing and accounting separation system for wholesale leased line markets, pursuant to article 71 of ECL;
  • To implement a costing and accounting separation system for interconnection markets in the public telephone network at a fixed location, under article 71 of ECL;

3. Pursuant to paragraph 6 of article 85 and to paragraph 1 of article 76, both from ECL, it is incumbent on ANACOM to declare and to publish every year the conformity of the CAS with the provisions referred to in point 2;

4. In December 1996, and after ANACOM had defined the general principles with which MEO’s accounting system should comply, this operator officially notified ANACOM that it had implemented a CAS within the scope of the Telecommunications Public Service Contract;

5. Since then, ANACOM has promoted audits of the aforementioned system by independent bodies;

6. In the scope of the audit for the 2015 financial period, a declaration of conformity of the referred system with applicable provisions was prepared, with the auditors having concluded that the CAS complies therewith, in all relevant material respects;

ANACOM hereby declares that the results of MEO’s CAS for the 2015 financial year were produced in compliance with:

a) The provisions laid down in paragraph 5 of article 85 of ECL, as regards narrowband access to the public telephone network at a fixed location and publicly available telephone services at a fixed location;

b) Article 71 of ECL, as regards physical infrastructure access and broadband access, the leased line service (terminating and trunk segments) and call origination and termination in the public telephone network at a fixed location.


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