MEO cost accounting system (financial year 2017)


By decision of 19 March 2020 and following an audit, ANACOM approved the declaration of conformity with the applicable legal and regulatory provisions of the SCA - Sistema de Contabilidade Analítica (Analytical Accounting System) used by MEO - Serviços de Comunicações e Multimédia (MEO), referring to financial year 2017 and to the telephone service at a fixed location, the leased lines service and the interconnection service.

In particular, ANACOM declares that the results of the SCA used by MEO in respect of financial year 2017 were produced in accordance with the obligations to:

  • maintain an SCA that allows verification of price regulation measures imposed on access markets, under paragraph 5 of article 85 of the LCE - Lei das Comunicações Eletrónicas (Electronic Communications Law)https://www.anacom.pt/render.jsp?contentId=975162;
  • to develop and implement a costing and accounting separation system, in the wholesale leased lines markets, pursuant to article 71 of the LCE;
  • implement a costing and accounting separation system in the interconnection markets on the public telephone network at a fixed location, under article 71 of the LCE.

ANACOM also approved an update to the determinations which it had issued in relation to this SCA, to apply in future years.


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