Statement on the Cost Accounting System of CTT - Correios de Portugal, S.A. for the year 2004, for the purposes of paragraph 2 of article 19 of Law no. 102/99 of 26 July, as amended by Decree-Law no. 116/2003, of 12 June
Considering:
i) That CTT - Correios de Portugal, S.A., as a universal service provider, must, in accordance with paragraph 1of article 19 of Law no. 102/99 of 26 July, as amended by Decree-Law no. 116/2003, of 12 June, have a cost accounting system to determine direct and indirect revenues and expenses derived from all reserved and non-reserved services and to distinguish between expenses for basic activities associated with postal services (collection, handling, transportation and distribution of postal items);
ii) That CTT - Correios de Portugal, S.A., must, in accordance with article 2, paragraph 3, point a), of the Universal Postal Service Price Convention of 20 January 2004, have a cost accounting system to determine expenses associated with each service and, within a given service, expenses associated with the various means of providing the service as well as with the different stages of the production process (collection, handling, transportation and distribution);
iii) That ICP - Autoridade Nacional de Comunicações (ICP-ANACOM) promoted an audit of the 2004 cost accounting system results;
iv) That this audit was conducted by an organization independent from CTT - Correios de Portugal, S.A.;
v) The work carried out by auditors,
ICP-ANACOM hereby declares that, for the purposes of paragraph 2 of article 19 of Law no. 102/99 of 26 July, as amended by Decree-Law no. 116/2003, of 12 June, CTT - Correios de Portugal, S.A.'s cost accounting system results for the year 2004 were produced in compliance with applicable legal and regulatory provisions.
See also:
- Notice of 17.11.2006, published on 22 of December https://www.anacom.pt/render.jsp?contentId=980695
