Law 24/1998, of July 13, of the universal postal service and the liberalization of postal services, a rule that incorporates the Spanish legal system

Directive 97 /67/EC of the European Parliament and of the Council of 15 December 1997 on common rules for the development of the internal market in postal services in the Community and improving the quality of the It is a legal framework which incorporates the rights and obligations of postal users and operators, establishing, in turn, a liberalized scope for action in respect of a very important part of the sector, in harmony with Article 38 of the Treaty. the Constitution.

Regulates, likewise, the universal postal service, understood as the set of quality postal services determined in that law and in its development regulations, provided on a permanent basis throughout the national territory and at an affordable price for all users.

For the maintenance of the universal postal service, Law 24/1998 grants the operator responsible for the universal postal service, a series of consideration for the financial burden arising from the obligations to provide such a service which is (a) the establishment of special and exclusive rights, a system for the reservation of services and the financing, by means of the compensation fund of the universal postal service, of the financial charges resulting from the provision of services; this.

It also provides for a system of supplementary funding by the State for the assumption that the provision of the universal postal service will entail a burden on the operator to whom the universal postal service is entrusted, not compensated by the reserved services and the compensation fund.

As a result of the foregoing, Article 29 of Law 24/1998 establishes the obligation, for the aforementioned operator, to carry an analytical accounting duly audited, with separate accounts, at least for each reserved service and for non-reserved services. The accounts relating to non-reserved services must make a clear distinction between the services which are part of the universal service and those which are not included in the universal service, and must be made available within the two years after the entry into force of that law, as laid down in the first paragraph of the second transitional provision of that law, which requires, in turn, that the analytical accounts which the operator to which the operator is entrusted with the provision of the universal postal service allows the cost of the universal postal service to be known and, where appropriate, that of the services mandatory that you can lend. In order to ensure the transparency of the real costs of the various services and the proper use, by the operator responsible for the universal postal service, of the consideration of the financial burden arising from the obligations for the provision of the service provided by Law 24/1998.

Furthermore, the third paragraph of the specified provision provides that operators who, in addition to other activities, provide services within the scope of the universal postal service, must carry an accounting in respect of the revenue and expenditure incurred by them, within the same period as that provided for in the preceding paragraph.

As a consequence of the above and, in compliance with the second paragraph of Article 29, this order is given, laying down the terms, the scope and the conditions under which the the analytical accounting shall be produced by the operator to whom the provision of the universal postal service is entrusted, as well as the separation of accounts by the operators carrying out activities in that field. The cases in which the Ministry of Public Works may require the universal postal service operator and the holders of administrative authorisations to provide information on their financial activity, including audits, are also set out. the form and assumptions in which they may be supplied to third parties, including the European Commission, guaranteeing the confidentiality of the data and the commercial and industrial secrecy.

By virtue, according to the State Council, I have:

Article 1. Object.

This order is intended to regulate the obligation of the operator to whom the provision of the universal postal service is entrusted to carry an analytical accounting and the separation of accounts to be observed by operators who provide services within the scope of the universal postal service.

I. Analytical accounting of the operator responsible for the provision of the Universal Postal Service

Article 2. End of analytical accounting.

The operator entrusted with the provision of the universal postal service shall carry an analytical accounting that complies with the following purposes:

a) Know the real cost of services for the proper establishment of the prices of services included in the universal scope.

(b) Know the net cost of the provision of the universal postal service for the purposes of the contribution to the compensation fund for that service and the fixing of the amount, if any, of the State's contribution to its maintenance.

c) Know the appropriate destination of the grants and consideration that the operator may receive for the provision of the universal postal service.

Article 3. Enforcement of analytical accounting.

1. The operator to whom the provision of the universal postal service is entrusted shall carry an analytical accounting accounting for separate accounts, at least for each reserved service and for non-reserved services, in accordance with the established in Article 29 of Law 24/1998.

2. In respect of non-reserved services, the appropriate distinction shall be made between services which are part of the universal postal service and those which are not included within the universal postal service.

3. The analytical accounts adopted by the operator to which the provision of the universal postal service is entrusted shall be carried out in accordance with the contents set out in Annex 1.

Article 4. Principles applicable to analytical accounting.

1. General principles of imputation.

The analytical accounting adopted by the operator entrusted with the provision of the universal postal service shall impute the costs to each of the services as set out below:

a) Direct costs.

Costs that can be directly assigned to a service or product will be assigned to that service or product.

b) Indirect costs.

Common costs, i.e. those that cannot be directly assigned to a particular service or product, will be allocated as follows:

Where possible, the common costs shall be charged on the basis of a direct analysis of their origin.

When it is not possible to carry out a direct analysis, the common cost categories shall be charged on the basis of an indirect link with another category or groups of cost categories for which it is possible to carry out direct allocation or allocation. The indirect link shall be based on comparable cost structures.

Where direct or indirect measures cannot be found for the allocation of costs, the cost category shall be charged on the basis of a general imputation factor, calculated using the ratio of all expenditure. assigned or imputed directly or indirectly, on the one hand, to each of the reserved services or products and, on the other, to the other services or products.

2. General accounting principles.

Also, the analytical accounting carried out by the operator entrusted with the provision of the universal postal service shall be subject to the following general accounting principles, the specification of which is set out in Annex 1:

a) Causality.

b) Objectivity.

c) Transparency.

d) Auditability.

e) Consistency.

f) Disaggregability

g) Sufficiency.

h) No compensation

i) Reconciliation.

Article 5. Delimitation of the cost of the provision of the universal postal service.

1. The operator to whom the provision of the universal postal service is entrusted shall provide the regulatory body with analytical accounting in accordance with the provisions of Article 29 of Law 24/1998.

2. In order to define the cost of the universal postal service, the operator shall make available to the postal regulatory body all the documents, data, circumstances or economic indicators required for it. supplement the analytical accounts referred to in paragraph 1.

3. The postal regulatory body shall carry out an annual audit of the accounts of the operator to whom the provision of the universal postal service is entrusted, either by itself or through an independent entity, in order to comply with the forecasts. set out in the previous paragraphs.

4. During the audit process referred to in paragraph 3, the operator to whom the provision of the universal postal service is entrusted shall provide all documents, data, circumstances or indicators of an economic nature. (a) to be required by the regulatory body if they are necessary for the proper preparation of such an audit.

5. The regulatory body shall, where appropriate, validate the analytical accounting and audit carried out on the same.

Article 6. Determination of the net cost or burden of provision of the universal postal service.

1. The Ministry of Public Works, through the postal regulatory body, shall determine annually the net cost or burden of the benefit by the operator to whom the universal postal service is entrusted, in accordance with Article 26 of the Law 24/1998.

2. The net cost or burden of the provision of the universal postal service determined will serve as a basis for the correct application of the financing mechanisms of the aforementioned service provided for in Law 24/1998.

3. The result of the calculation of the net cost of the provision of the universal postal service as well as the conclusions of the audit shall be made available to postal operators who contribute to the financing of the universal postal service. application of these, in the terms described in this order and guaranteeing, in any case, commercial and industrial secrecy.

4. The Ministry of Public Works will produce an annual report on the cost of the universal postal service and the financing of the universal postal service, which will be raised to the Government's Delegation for Economic Affairs.

Article 7. Request for information from the operator to whom the provision of the universal postal service is entrusted.

1. The Ministry of Public Works, through the postal regulatory body, may request the operator to whom the provision of the universal postal service is entrusted, information on its financial activity, including audits, in the following cases:

(a) When, pursuant to Article 22 of Law 24/1998, of July 13, public service obligations are required.

(b) Where necessary pursuant to the provisions of Article 24bis of Law 24/1998.

(c) Where necessary to ensure the proper establishment of prices, special rates and discounts for services included in the universal scope, in accordance with the provisions of Law 24/1998 on the material.

(e) Where the annual report referred to in Article 6.4 is to be drawn up.

f) When required, in order to meet the forecasts set out in Article 26 of Law 24/1998.

g) When requested by the Ministry of Public Works, in order to ensure the proper provision of the universal postal service in the terms and conditions specified in Law 24/1998.

2. The request for information referred to in the preceding paragraph shall in any event be reasoned.

The confidentiality of data and commercial and industrial secrecy must also be guaranteed.

3. At the time of providing the required information, the operator to whom the provision of the universal postal service is entrusted may ask the regulatory body for the confidential nature of all or part of the information provided by the reasons for the same. That body shall consider the request referred to by the decision which it finally takes.

4. Failure to comply with the duty of information referred to in this Article shall give rise to the application of the provisions laid down in Title V of Law 24/1998.

II. Separation of accounts from the holders of singular administrative authorisations

Article 8. Liability for separation of accounts.

Operators who, in addition to other activities, provide services within the scope of the universal postal service and, consequently, are holders of a single administrative authorisation, must carry a separate accounts with respect to those services, in accordance with the provisions of the following Article.

Article 9. Conditions in which the separation of accounts should occur.

Accounting for revenue for the universal postal service will be based on billing

differentiated, universal and non-universal, of the services provided by the operator to its customers. To this end they will adapt the accounts of subgroup 70, "Sales of goods", "own production", "of services", among others, of the General Plan of Accounting, adding after the denomination of the account "of the universal postal service" for the revenue that actually corresponds to this service, maintaining its original denomination for the other activities performed by the operator.

Article 10. Request for information to the holders of singular administrative authorisations.

1. The Ministry of Public Works, through the postal regulatory body, may apply to the holders of administrative authorisations for information on their financial activity, including audits, in the following cases:

(a) When, pursuant to Article 12 of Law 24/1998 and by order of the Minister of Public Works, they have been imposed conditions of non-economic content, for reasons of general interest.

b) When, pursuant to Article 22 of Law 24/1998, public service obligations are required.

(c) When, pursuant to Article 12 (b) of Law 24/1998, they have voluntarily assumed obligations of the universal postal service.

(d) Where necessary for the purpose of drawing up the report referred to in Article 6.4.

e) When required to comply with the provisions laid down in Article 26 of Law 24/1998.

2. The request for information referred to in the preceding paragraph shall in any event be reasoned.

The confidentiality of data and commercial and industrial secrecy must also be guaranteed.

3. At the time of providing the required information, operators may request the regulatory body for the confidential nature of all or part of the information provided by stating the reasons for the information.

This body will consider the request raised, if necessary, by motivating the decision that it ultimately takes.

4. Failure to comply with the duty of information referred to in this Article shall give rise to the application of the provisions laid down in Title V of Law 24/1998.

III. Provision of information

Article 11. Provision of information.

1. The Ministry of Public Works, through the postal regulatory body, may provide information of an accounting character for the holders of the individual administrative authorities and the operator to whom the postal service is entrusted. universal, in the cases and form indicated in the following paragraphs.

2. In accordance with the sixth paragraph of Article 26.1 of Law 24/1998, as well as in Article 27 of Royal Decree 1338/1999 of 31 July, governing the postal charges and the compensation fund for the postal service universal, the result of the calculation of the net cost of the provision of the universal postal service by the operator responsible for that service, as well as the conclusions of the audit, shall be made available to the postal operators who contribute to the financing of the universal postal service, upon request.

To this end, they must write to the postal regulatory body of the Ministry of Public Works, specifying those data that are of their interest and crediting their condition as contributors to the service compensation fund. universal postal. The application shall also be accompanied by the documentation certifying the personality and capacity of the person acting on behalf of the applicant postal operator.

Data which, by their nature, structure or characteristics may affect the commercial or industrial secret of the universal postal service provider, may not be subject to consultation.

3. Furthermore, the Ministry of Public Works, through the postal regulatory body, may provide information of an accounting nature to third parties, including the European Commission, always for justified reasons and upon request by those, holders of individual administrative authorisations and the operator to whom the provision of the universal postal service is entrusted.

In any case, commercial and industrial secrecy must be guaranteed.

The request for information from the applicant must be formalized in writing, stating the data that are of interest to the applicant. The application shall be accompanied, where appropriate, by the documentation certifying the personality and capacity of the person acting on behalf and on behalf of the applicant.

4. The decision, if it is to be refused, must be reasoned.

Additional provision first. -Obligatory of accounting standards.

The operator to whom the provision of the universal postal service is entrusted shall not be obliged to observe the provisions laid down in this order in respect of analytical accounting, where it does not have the the financial burden arising from the obligations for the provision of the said service, laid down in Chapter IV of Title III of Law 24/1998.

Additional provision second.-Deadline for presentation of accounts.

The operator to whom the provision of the universal postal service is entrusted must submit to the postal regulatory body of the Ministry of Public Works before 25 July each year, the results of the analytical accounting of the previous financial year.

However, the first submission of accounts referred to in the preceding paragraph shall be made before 25 July 2005 and shall correspond to the accounts for the financial year 2004 which may, exceptionally, be presented with the criteria that are currently used by the public operator, providing a report on the differences between the criteria used and the criteria approved in this order.

Single repeal provision-Regulatory repeal.

Other provisions of equal or lower rank shall be repealed as set out in this order.

Single end disposition. -Entry into effect.

This order will take effect the day following your publication in the "Official State Bulletin".

Madrid, 12 July 2004.

ALVAREZ ARZA

ANNEX 1

Principles, criteria, and conditions for cost accounting system development

1. Definition of the nature of the cost system to be developed by the operator to whom the provision of the Universal Postal Service is entrusted

The system of costs to be developed by the operator to which the universal postal service is entrusted (hereinafter the operator) will be the cost of "fully distributed historical costs", a system based on the the allocation of all the costs included in the external financial accounts for the production of the various goods or services.

2. General accounting principles to be respected by the Cost System

The general principles to be applied for the construction of the cost system and for the accounting allocation of assets, revenues and costs to the various services provided by the operator are as follows:

1. Causality.

All cost and revenue allocations to each activity or service must be performed through the inductors/drivers of such costs and revenues, i.e., through the objective parameters of the variables that the generate and on which these costs are distributed. These parameters will henceforth be called "generators". In addition, the operator's fixed assets and, where applicable, the circulating assets, must be allocated to the 'cost centres', in order to ensure that the costs arising from the investment in such assets are driven by causation criteria. the training of the cost of the various services.

2. Objectivity.

Cost or revenue generators must be objective and quantifiable by means of statistical, census or sample computations, sufficiently reliable, directly or indirectly related to the services produced and the information procedures. Costs which are difficult to identify with objective and quantifiable generators must be allocated by means of previously established objective criteria.

In addition, in the case of costs that are not directly assigned to a service, objective criteria for distribution between the set of activities will be established.

3. Transparency.

The cost ultimately attributed to each activity or service will be susceptible to decomposition in the different types of cost, taking into account its nature, as described throughout this annex.

In particular, the costs arising from the investment in assets assigned to the production processes, including the amounts to be amortized, must be identified separately from the rest of the operating costs of the process such as the preservation, maintenance or use of the assigned asset.

4. Auditability.

The cost accounting system shall establish appropriate interrelationships with the records of the operator's external financial accounting and with the operational and statistical systems on which the "generators" of the cost and revenue charges for services, in order to facilitate the comprehensive audit of cost accounting.

5. Consistency.

Accounting principles as well as the valuation and temporality criteria that are proposed, as set out in this Annex, must be maintained over time. In the event that there are changes of criteria which have a significant effect on the information presented, the simultaneous application, during an exercise, of the double set of previous and subsequent criteria, showing the the resulting differences in the determination of the final costs.

6. Disaggregability.

Regardless of the number and order of the imputations occurring in the cost accounting, the totality of costs charged to the services must pass through a distribution state, called "activities" whose detail and sufficient disaggregation shall be justified. This principle shall apply without prejudice to the principles of transparency and sufficient information.

7. Sufficiency.

The cost accounting system shall enable the information necessary for the formation of the account separation states and that of the external financial accounting records to be obtained directly, or from the records of the external financial accounting other information to which the operator is obliged in accordance with the rules in force.

8. Not compensation.

The treatment of costs and revenues, both in cost accounting and in external financial accounting, should keep both concepts separate without compensation between them. In particular, the revenue from the provision of services must be valued at the price or the operator's rates, and the subsidies, discounts or minorations of a commercial nature are uncontested.

9. Conciliation.

The operator shall submit to the regulatory body its reconciliation with the external financial accounting in which the amounts and the nature of the adjustments made with a sufficient level of breakdown are indicated.

In addition to these principles, the cost accounting system developed by the operator must satisfy the basic accounting principles set out in the General Accounting Plan that have not been specifically mentioned.

3. Assessment and timing criteria

The value of balance sheet items and profit or loss account shall be determined in accordance with accounting principles generally accepted in Spain.

1. In either case, it can be verified that:

a) Assets assigned to "cost centers" are in use and appropriately inventoried.

(b) The depreciation of fixed assets shall be carried out in accordance with appropriate economic procedures and lives, in accordance with the usual practices of the sector, without prejudice to the tables applied for financial accounting external.

2. As differential valuation criteria, the following are set:

a) The "assets assigned" to cost centers:

They will be valued with the gross acquisition or construction value verified through the accounting records of items that are actually in service, plus/minus the value regularizations that have been made to the amparo of the laws that authorize them

and according to them. In the case of an opposite sign, it shall be verified that the cumulative figure as a 'amortisation fund' is proportional to the fraction of the useful life attributed to the item, without the value of the fund being able to exceed the value of the gross of the item.

(b) Charges for exercise results due to extraordinary contingencies and risks shall be charged with causation criteria, depending on the functionality of the corresponding asset, and shall be valued for the value attributed to the the allocation made for the financial year in the external financial accounts.

c) Financial expenses shall be included with the same criteria used in external financial accounting.

4. Typology cost centers

Cost centers are cost pools that provide relevant information. These cost centres can be classified into four large groups:

Cost centers inserted into production processes to develop a production phase of one or more services. These cost centres will have to be grouped into five sub-groups: admission, classification, transport, distribution and added productive activities.

Cost centers inserted into productive processes to develop various phases of production of one or more services. These cost centres will be referred to as mixed production centres and their allocation to activities, firstly, and services, subsequently, will be carried out by setting objective criteria.

Cost centers that are assigned directly to a service. These cost centres are pools of direct or indirect identification costs attributable to a particular service and which may include 'non-productive' phases of the process.

Other cost centers not directly assigned to services. These cost centres will be grouped into three sub-groups: administration, commercial and other 'non-productive' activities.

5. Minimum Disaggregation by Activities

"The activities" are homogeneous task groupings developed by the operator oriented to provide the final services or to support these. The minimum activities to be covered by the cost accounting system are: admission, classification, transport, distribution, added productive activities, administration, marketing and other "non-productive" activities.

With regard to non-productive activities, it must be stated that their determination and content is not covered by the existing Law 24/1998, but nevertheless, activities necessary for the development of the The law provides for such a law. The allocation of their costs has the specificities that are related in the following paragraphs.

The costs of administration, in so far as they are specific to a given activity, must be allocated to that activity, without prejudice to the general costs of administration and management, which are those in that an undertaking is incurred in carrying out the management, organisation or control, shall be allocated in full to the activity 'administration'. The allocation of these expenditure to services shall be made once all the productive expenditure is allocated to services and in the same proportion as it is.

The marketing costs are those incurred by the operator in carrying out the marketing of the products and are therefore necessary to make the sales. These expenses will be charged to the services that have generated them whenever they can be identified. Where the marketing costs correspond to all the services provided by the undertaking, the criterion for charging to services shall be the same as that defined for the administrative costs.

The costs of other non-productive activities will be charged to services according to the defined criteria for general administration and marketing expenses.

6. Cost categories to be made explicit in the Cost System

The cost system must show, in a transparent manner, the main categories under which the costs and rules used for delivery are grouped, preferably based on an ABC system (" costs based on activities "), in particular those relating to the equitable distribution of joint and joint costs. For this purpose, the following categories shall be established in analytical accounts:

a) "reflected" costs of external accounting and "calculated" from their records, for their proper separation.

(b) "direct" and "indirect" costs attributable to the different cost centres being, in turn, allocable and not directly assigned to services.

The distribution of the costs must be carried out in such a way that they are imputed to those services which are the cause of their being incurred. The determination of their value shall be made in proportion to the corresponding contribution to the product. For each cost centre, one or more representative and measurable 'cost generators' shall be established, identifying the causes for which it is incurred and, if different, those variables which serve as the unit of distribution of the cost.

Consequently, and in order to ensure the proper distribution of the cost, each concept of the cost must be classified, irrespective of other criteria of classification which the operator adopts, in one of the following categories: they provide for the causal link to the services provided by the operator:

Direct Identification Costs: Those costs that present a direct, immediate, and univocal relationship with a product or service that are identified with such product or service in the operator's accounting system. It is the most objective allocation method and should try to be applied wherever possible.

Directly attributable costs: Those who have a direct and univocal relationship with a product or service but are not directly identified with it in the accounting system and who therefore need a process of attribution.

Indirectly attributable costs: Those costs which, while not directly related to the products and services, can be attributed to them by means of their indirect connection to some assignable cost centre, its distribution shall be carried out in the same way as the costs with which they relate, and by subsequent distributions of the costs between the services.

Non-attributable costs: Those costs that do not have a direct relationship with the products and services and which can only be attributed to them by arbitrary, but reasonable, criteria. In the absence of any other criteria, the distribution of these criteria must be carried out in the same proportion as the previous costs previously distributed to the services.

7. Asset allocation, revenue, and cost processes, to be contained in the Cost System

The cost system to be adopted by the operator must include the concrete definition of the

pools

corresponding accounts and an accounting process that you establish accurately, divided into as many sub-phases as the operator consider convenient, the following phases:

Phase 1. Expenditure-Determination of costs reflected and calculated.

The first grouping shall contain the operational expenses of the financial year that are displayed in the accounts of Group 6 of the General Accounting Plan (PGC) subject to the valuation and temporality criteria set out in this Regulation. Annex. These accounts in the financial accounts may meet in cost pools as homogeneous as possible by distinguishing the costs relating to salaries and salaries from the rest of the costs.

The second group shall contain in accounts, according to the nature of the asset that originates them, the items of expenditure for the depreciation, disassembly expenses, financial expenses, among others, which are attributable to the costs of the exercise according to the value of the assets assigned to the different production processes.

Phase 1. Revenue. -Determination of the revenue reflected: gross revenue from services (valued at prices or operator's prices) will be established in the cost system, deducting as charges the discounts, reductions and Trade bonuses which have become due, reflected in Group 7 of the accounts of the external financial accounts.

Of this first phase 1 it should be possible to extract a valued relationship of the costs and revenues imputed in the exercise to the whole of the business activity, reconciled with the external financial accounting.

Revenue will be directly assigned to services based on accounting records and billing systems information. In exceptional cases where this is not possible, the revenue must be allocated on the basis of the principle of causation.

With respect to financial revenues, they should be imputed in the same way as the investments they relate to. For those revenues generated by financial investments in other activities, such as shares in subsidiaries and associates, they shall be allocated to 'other non-productive activities'.

Phase 2. Cost allocation to "cost centers":

in this second phase, all of the costs reflected and calculated must be allocated to cost centres, so that a vision can be drawn to link the results of phase 1.a) with the defined cost centres on the system.

By means of the sub-phases contained in phase 2), different stages of cost distribution may be developed in cost centres.

Phase 3. Cost allocation of 'cost centres' to 'activities': the costs charged to each cost centre at the previous stage must be allocated to the different 'activities' as defined in point 5.

All eligible cost centers as assignable to a single phase or "activity" must be allocated in full to that particular activity.

The qualifying cost centers as mixed production centers must have one or more "generating" variables linked to them and rigorously defined in the system, which will provide the criterion for the total cost of the cost center between the different "activities", depending on the contribution to each one of them that the center performs, based on the volume of activity carried out by each center and in the degree of utilization that each activity performs of these.

Qualifying cost centers as directly assignable to a service must be imputed to a single, existing, or specifically created activity that will fully revert to the service.

Cost centers that are eligible as not directly assigned to services will be charged to the activities of administration, marketing, or other "non-productive" activities, as appropriate.

Phase 4. Allocation of activities to services: the costs charged to each activity in the previous phase must be allocated to the various services defined in point 7.

The activities defined as "productive" (admission, classification, transport, distribution and added productive activities) will be attributed to the services according to the total volume of services and the degree of utilization that each service performs the specific activity.

Non-productive activities (administration, marketing and other "non-productive" activities) will be charged to services in the proportion that results after all the costs of the activities are allocated productive services.

Phase 5. Allocation of costs and revenue to the margin account: the costs charged to the "services" in the previous phase, must be fully reflected in " corresponding margin accounts, as well as the net income established in phase 1.b).

The "balance of sums and balances" obtained from the execution of this phase shall constitute the "internal result account".

8. Compulsory segregation services

Law 24/1998 establishes the obligation to establish separate accounts for each reserved service and for non-reserved services, establishing within the non-reserved services a clear distinction between services that are part of the universal postal service and those that are not included in the universal postal service.

Taking into account the progressive liberalisation of the postal sector under the Community Directives on the subject, the content of which has been transposed through Law 24/1998, the services which, at the very least, should segregate within the reserved scope are:

a) Turning service.

(b) Interurban cards and postal cards weighing less than or equal to 20 grams.

c) Interurban cards and cards weighing more than 20 grams or less than 50 grams.

d) Interurban cards and cards weighing more than 50 grams and up to 100 grams.

e) Letters and cross-border postal cards with a weight entry equal to or less than 20 grams.

(f) Letters and cross-border postal cards with a weight of more than 20 grams or less than or equal to 50 grams.

g) Letters and cross-border postal cards weighing more than 50 grams and up to 100 grams.

(h) Letters and cross-border postal cards with a weight output equal to or less than 20 grams.

(i) Letters and postal cards with a weight-output crossing of more than 20 grams or less than or equal to 50 grams.

(j) Letters and postal cards with a weight-output crossing of more than 50 grams and up to 100 grams.

(k) Each of the listed services referred to in point (b) to point (j), both of which are included, should be provided separately for ordinary and certified consignments.

Services that must at least be segregated within the universal postal service are:

a) Letters and urban postcards up to 2 Kg.

weight.

(b) Letters and interurban postal cards weighing more than 100 grams and less than 2 Kg.

(c) Letters and cross-border postal cards with a weight of more than 100 grams and less than 2 Kg.

(d) Letters and cross-border postal cards with an output of more than 100 grams and less than 2 Kg.

e) Postal packages, with or without commercial value, up to 10 Kg. of weight.

f) Each of the listed services of the letter "a" to the letter 'd', both included, should be provided for in a differentiated manner for ordinary and certified consignments.

Other postal services not covered in the scope of the universal postal service will not be necessary to disaggregate them, and the operator must present a total cost for them, regardless of the disaggregations (i) the functional and/or If, in addition to the provision of postal services, other activities do not relate to them, the cost of all non-postal activities must be differentiated.

9. Minimum requirements for the Universal Postal Service cost presentation format

The operator must present the results of the analytical accounting of each of the services referred to in the previous point on an annual basis and within the period of the twenty-five calendar days following the six months counted since the end of the financial year, 31 December of each year.

The presentation of the annual results will contain the following data and documents:

Costs for each of the services.

Plan of analytical accounts in case of having been developed.

For each account included in the above plan, the relationships to be established between the financial accounts and the analytics will be described.

Description of the relationships between analytical accounts, charge and credit reasons, valuation criteria, distribution, and reference to the cost-to-use generators.

Reconciliation between external and internal accounting, in case of internal calculations.

Situation Balance.

Profit and loss account.

Memory.

Criteria for assessment, distribution and allocation in which cost allocations are based on cost, activity and service centres.

The phases and subphases of the analytical accounting process.

The description of the census information systems that serve as the basis for the formation of "generators" and, where appropriate, when the generators are based on sample statistical approaches, the structure of the samples, periodicity, size and level or probable degree of significance, as well as the description of the field work performed in each case.

All other information, which because of its importance, peculiarity or relevance, considers the operator to be of interest.

ANNEX 2

Definitions

"Cost Centers": Cost pools that provide relevant information.

"Activities": Groups of homogeneous tasks developed by the operator dedicated to the provision of the final services or to support them.

"Cost Generators": Those who identify the causes for which the cost is incurred and, if they are different, those variables that serve as the unit of distribution of the cost. They must be representative and measurable.

"Direct Identification Costs": Costs which present a direct, immediate and univocal relationship with a product or service and which are identified with such product or service in the operator's accounting system. It is the most objective allocation method and should try to be applied wherever possible.

"Directly attributable costs": Those who have a direct and univocal relationship with a product or service but are not directly identified with it in the accounting system and therefore need a process of attribution.

Indirectly attributable costs ": Costs that, while not directly related to products and services, can be attributed to them through their indirect connection to some assignable cost center, so their The distribution will be carried out in the same way as the costs with which they are related, and by subsequent distributions of these between the services.

"Unattributable Costs": Costs that do not have a direct relationship to products and services and which can only be attributed to them by arbitrary, but reasonable, criteria. In the absence of any other criteria, the distribution of these criteria must be carried out in the same proportion as the previous costs previously distributed to the services.