Statement on the Cost Accounting System of CTT - Correios de Portugal, S.A. in respect of 2001, for the purposes of paragraph 2 of Article 19 of Law no. 102/99 of 26 July
Whereas:
i) CTT – Correios de Portugal, S.A., as provider of the universal service, shall have a cost accounting system, pursuant to paragraph 1 of Article 19 of Law no. 102/99 of July 26 (Basic Law for the Postal Service), which enables the determination of direct and indirect revenues and costs derived from each of the reserved services and each of the non-reserved services and, moreover, allows the separation of costs concerning the several basic operations which integrate the postal services (acceptance, handling, transport and distribution of postal items);
ii) CTT – Correios de Portugal, S.A., is bound to maintain a cost accounting system, pursuant to paragraph 3a) of article 2 of the Price Agreement of the Public Universal Postal Service, of 21 December 2000, which enables the determination of costs derived from each service and, within a service, the costs concerning the different forms of service provision and the costs concerning the different stages of the production process (clearance, handling, transport and distribution of postal items);
iii) ANACOM has promoted an audit to the results of the cost accounting system in respect of 2001;
iv) This audit was carried out by an entity independent of CTT - Correios de Portugal, S.A.;
v) In the scope of the mentioned audit, the auditors produced a statement whereby the cost accounting system was declared to comply with the principles defined in Directive 97/67/EC of 15 December, in Law no. 102/99 of 26 July, in Decree-Law no. 448/99, of 4 November (Bases of the Concession of the Universal Postal Service), in the Price Agreement of the Universal Postal Service, and with the principles defined by ANACOM in the scope of the Price Agreements of the Public postal Services;
vi) The standards established by ANACOM regarding the Cost Accounting System comprise the rules defined in Directive 97/67/EC,
ANACOM hereby declares, for the purposes of paragraph 2 of Article 19 of Law no. 102/99 of 26 July, that the results of the cost accounting system of CTT - Correios de Portugal, S.A., in respect of 2001, were produced in compliance with the applicable legal and regulatory provisions.
Lisbon, 13 of February 2003.
Chairman of the Board
Álvaro Cordeiro Dâmaso
See also:
- Notice of 12.3.2003, published on 25 of March https://www.anacom.pt/render.jsp?categoryId=214947
