norma nº 28/2017

	
 
	
		 		

 	 
	 	 		   
	 
		  
 
 

  
 
	  	  
 	  	
	 

 	 
!	 
"#$%"&'()*'"+,"(" *-./.0"!"0($1$*''*%"-/.$-$'0($,*!2$"%'2*.-3'
'.4 (3  %.3'-%  5 5  55 67 '6 8"
.%3" 8' '(1.#$% .-%3.3*98" 0'!$ "(3.2$ 57 8" 
'. $,0!','-3"( -  '%0'/.:./",'-3'-$-';$0"%%","3'("%%'2*.-3'%('8"#<'%4  = ($/'%%",'-3$"(,">'-",'-3$$*?$%0'8"2',8'8"8$%3';3$% .,"2'-%198'$%0@2.-"%'!'3(A-./"%"0!./"3.1$%'.%3',"%8'.-:$(,"#B$ '-3('$*3($%:$(,"3$%'/$-2C-'('%  5D	!"&$("#B$ 8' 0($2(","% 8'/$,0*3"8$('% .-/!*%.1'8'E$2$% '!'3(A-./$%.-8'0'-8'-3','-3'8""()*.3'3*("/$-%3(*3.1"8",@)*.-"', )*'  0($2("," %'(@ ';'/*3"8$ .-/!*.-8$ 3"&!'3% %,"(30?$-'%'
/$-2C-'('%  5= 
!$('%3",'-3$(':!$('%3",'-3$%','"8*(""8*&"#B$('0"("#B$8' %$!$0!"-3.$%.!"2',/$!?'.3"/$(3''8'%/"%/",'-3$8'@(1$('%%.!1./*!3*(" ';0!$("#B$:!$('%3"!'8$%%'(1.#$%/$-2C-'('%.-8.%%$/.@1'.%8":$(,"#B$ ,"-*3'-#B$'/$!?'.3"8':!$('%3"%0"(")*".%)*'(:.-%'0$()*".%)*'( ,'($%   == .2.!+-/." %'2*("-#"$* ,$-.3$(",'-3$ 8' &'-%0'%%$"%'
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
$(3.,D	D	476DD
$-'4IJ5D K46 6 67DD
477L


	
	
    ! "# !$%"$% &$'#$( 
)*)+ !"# ! ",   -  .)/.0#1!(20"!"/ 3)4% &  .56!!%&   7%%22% )%8)*)**% " 9: 7+ 
;!<,%" ,&% =$#%1% "("5"%"#!%> ? @5  ;#, =!  .  %'#0/)2A*%) % ";)%#>B .0C	. *D +.! ,#(% ( (E .0C	. *D 22 F# G"# !%(#" .0C	. *D ) 	##<"# ! .0C	. *D 8)* ,5%G#"(
#;! %" '#!'#"@5 " !%>%?  "!&#,"(  ,!(# .0C	. *D )**+,#" "-#!" .0C	. *D .4/	 (2A0"!"/3)4( " 
(#,: H.2A	 " ! !;! " #% &! ;! "%  ! ! " !  % 5   G?   
#
"#F#(!%8A%H.++"+ :)A*++:@AAB424+8 I:4**8*!+) F:4)*47)

 
	
 



 ! 
"#$%&'

()
* 
+
,", -.../ 01 2,
(& 
2,
(& (

& 
3&
)

,&),&,
(&",4& "
& 
""(& 
 *
+
& ,+",
& 5),
 2,
,  
+ "
6
 
"*+
2
(&(",4
 2,
)
''
2)
''
(& "

+
"
3( 7
 ,

89 :;0%1 ,",<
3&
(+
 
("=, 
 ) +

& 


  (

&( 
,'2
( )

 
+
"
3( 77	>
,
89 -/00 1 
 
("=, 
 (



+ 
 3>>&>?@	A9 00.

("=,
(



+"
 
+)

),
(



"

 "
B

B3
(
"
3( 7@	79 00C,1 

("=, 
(



+
 37		7@	A :(),(
	7	C>	7?)+


"( D
	  () E3
 E
+
 F,'
 
<
*3G
""
H& "+ 32=" 
3*
 2"
& ",+



3
"*,",
"
B
 )
(



&3','

2
( '
,&



(&("


3*
 (
'

"

 
)," 
,=' (=(
>I J
)
"K&5")

+ '
2
(3	>&	@7L	7
, 

+
:(),(

  (
M

,&L8&7

.
.
(..L>87@.			.J88K?7?.7		 ;?@	@	@LC			7.>	1 M	LA>	L?A.>

	
 
	 ! " # #$%&'()% *+####,,- ./0# #.1 2 
3

	
	0%$#,,-#$%&4 556	5557 89 ", 
,,#:,0;4'0&9
#< < 
=	=	>;$'&=%%%=
>*''+?@&?=&%%4 A>?%%4;B%%%&=$%=:
>%;)$%;?)=$