Declaration on CTT's Analytical Accounting System - 2006
Declaration on the Analytical Accounting System of CTT - Correios de Portugal, S.A., for 2006, for the purpose 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 universal postal service provider, must be provided, pursuant to paragraph 1 of article 19 of Law no. 102/99 of 26 July, as amended by Decree Law no. 116/2003, of 12 June, with an analytical accounting system that enables, on the one hand, the determination of direct and indirect earnings and costs for each of the reserved services and each of the non-reserved services, and, on the other, the distinction between costs of the various basic postal service operations (clearance, sorting, transport and distribution of postal items);
ii) That CTT - Correios de Portugal, S.A., undertook, pursuant to paragraph 3 a) of article 2 of the Universal Postal Service Price Convention, of 21 April 2006, to maintain an analytical accounting system that will allow for the calculation of costs associated with each service and, within a service, of costs associated with the several service provision forms and costs associated with the different production process stages (clearance, sorting, transport and distribution);
iii) That ICP-Autoridade Nacional de Comunicações (ICP-ANACOM) promoted an audit to the results of the analytical accounting system for 2006;
iv) That this audit was carried out by a body independent from CTT - Correios de Portugal, S.A.;
v) The work performed by the auditors.
ICP-ANACOM hereby declares, for the purpose 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, that yield results of the analytical accounting system for 2006 comply with applicable legal and regulatory provisions.
Following the audit, ICP-ANACOM's Board of Directors issued determinations and recommendations that aim to improve CTT's analytical accounting system, and restated those issued in previous years, regarding which reasoned information on the respective implementation stage was requested.
