Statement on the Cost Accounting System of CTT - Correios de Portugal, S.A. in respect of 2002, 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 be provided with a cost accounting system, pursuant to paragraph 1 of Article 19 of Law no. 102/99 of 26 July (Basic Law of the Postal Service), which enables the determination of direct and indirect revenues and costs derived from each reserved and 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 point a) of paragraph 3 of article 2 of the Price Agreement of the Public 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);
iii) ANACOM has promoted an audit to the results of the cost accounting system in respect of 2002;
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 1997, 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), and in the Price Agreement of the Universal Postal Service;
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 2002, were produced in compliance with the applicable legal and regulatory provisions.
