norma nº 38/1980

	








	 
 !"


# $%&%'()*%%$+,-./0001203*43560.7


	



+8889!	


:


;
%"<% "
;

=9
!
"!	
 > 
;

?>>
&



25>5?%?-@>2> ABCDCEFGBHIJGKELEMHN OCIAENPQIRBLHOQIMGSNELHT U VCEIKWIXYIOCIZ[IOCIOC\C]SBQIOCI^_YZ

`
 a:
#:

9b
 

	





	












 
	



!"#$%&'! ()*+,,,-.,/&0/12,*3
45
 66"

.161 .
)76.6 89:;<=;>?;@9;AB;@9;@9C9DEFG;@9;HI?A; JKLMNOPOQRLSMTPOUVWXYPZPO[RO\]VN^O _`]PWPORO[aOPVWLN`ObLPSM[cYdMN`efO ghijklkmnohpqrmsmtuvwh xuyohzu{kjh|qkhuh}~ujuhpqrmsmtuvh€ksjknoqhkhkqhzursmorohuh zkqmrnkhvkmwh ‚ƒ„…;H=†hxmsuhsjmu€o‡hsoohˆrnm€u€kh‰qnŠj|qmsuhpqrmsmtuv‡hoh‹kjŒmyoh‰qnrooh €khŽquhkhˆzonoh‹‰‰ˆ‘‡hsoohtkjzoruvm€u€kh’qj€msuhhtjtjmu‡hzk€khkhlojoh ruhsm€u€kh€khimv•oh‰jsu€o‡h€mztor€oh€khuqnoromuhksormsolmrurskmjuhkh u€mrmznjunmŒuh€krnjoh€ozhvmmnkzhnjuyu€ozhtkvuhtjkzkrnkhvkmh ‚ƒ„…;=†hgh‹‰‰ˆhkkjskjŠhuhzquhuy•ohkhno€ohohqrmstmoh€khimv•oh‰jsu€o‡h sotknmr€ov™khhsohksvqzmŒm€u€kwh u‘kznq€uj‡htjo’knujhkhkksqnujh€mjknukrnkhoqhk€murnkhsornjunohsoh ojurmšuy›kzhkztksmuvmšu€uzhkhkrkr™ujmuhzurmnŠjmu‡huzho{juzhjkvunmŒuzh Šhsorznjqy•o‡hutvmuy•ohoqhjko€kvuy•oh€ozhzmznkuzhtœ{vmsozh€kh u{uznksmkrnoh€khŠquhtonŠŒkvhkh€khkzonohzurmnŠjmoz‡h|qkhr•ohlojkh o{’knoh€khsorŒrmohkrnjkhuhijklkmnqjuhkhozhj•ozhlk€kjumzhoqhkznu€qumzh kztkslmsozžh {‘unqujhsoohj•ohsooj€kru€ojhkhlmzsuvmšu€ojh€uhkksqy•oh€ozh sorŒrmozhlmju€ozhkrnjkhohqrmstmohkhozhj•ozhxk€kjumzhoqhkznu€qumzh tujuhkznq€oz‡htjo’knozhkho{juzh€khsorznjqy•o‡hutvmuy•ohoqh jko€kvuy•oh€ozhzkjŒmyozhtœ{vmsozh€khu{uznksmkrnoh€khŠquhkhkzonozh zurmnŠjmozhžh s‘otkjuj‡hurnkj‡hsorzkjŒujhkhktvojujh€mjknukrnkhozhzkjŒmyozh€khŠquhkh €khkzonozhzurmnŠjmozžh €‘vuryuj‡hlmzsuvmšujhkhujjksu€ujhuzhnujmluzh€ozhzkjŒmyozh€khŠquhkhkzonozhkh uzhnujmluzh€khsornjm{qmy•oh|qkhmrsm€mjkhzo{jkhozhnkjjkrozh{krklmsmu€ozh sohnumzhzkjŒmyozžh
Ÿ ¡¢

	





	












 
	



!"#$%&'! ()*+,,,-.,/&0/12,*3
45
 66"

.161 7
)86.6 9:9;9<=9<>?@ABC?@9<>D@E<AC>AEBFBGAG9C><9HA=BDIAGAC>=DJ>DC>CBCE9JAC> KLMHB=DC>G9>NO@A>9CODED>=DJKAEPF9BC>=DJ>H9BC>O9<ABC>9>9CK9=PQB=ACR> STUVWXYZW[>\R]R]R^R>C9<N>AGJBIBCE<AGD>KD<>@J>_B<9ED<`>G9>K<9Q9<aI=BA>> 9IO9Ib9B<D>=BFBH`>G9CBOIAGD>K9HA>cd\^\eR> fYWZ>eDG9<N>A>e<9Q9BE@<A`>9IE<9EAIED`>=DIE<AEA<>A>AGJBIBCE<AghD>GD>\R]R]R^R> =DJ>@JA>D<OAIBiAghD>DQB=BAH>9CK9=BAHBiAGA>9J>9IO9IbA<BA>CAIBEN<BA`>=DJD> A>c@IGAghD>\9<FBgD>G9>\ALG9>eLMHB=A>D@>j<OhD>CBJBHA<R> kYZ>lI=@JM9>AD>GB<9ED<>D@`>ID>=ACD>GD>KA<NO<AQD>AIE9<BD<>N>9IEBGAG9> AGJBIBCE<AGD<A>AK<9C9IEA<>D>\R]R]R^R>D@>K<DJDF9<dHb9>>A><9K<9C9IEAghD>9J> m@PiD>D@>QD<A>G9H9R> STUVWnYZ>[>KAE<BJoIBD>\R]R]R^R>p>=DICEBE@PGD>G9>EDGDC>DC>JjF9BC`>BJjF9BC`> BICEAHAgq9C`EPE@HDC`>JAE9<BABC> 9>D@E<DC>FAHD<9C>K<jK<BDC`>AE@AHJ9IE9> G9CEBIAGDC`9JK<9OAGDC>9>@EBHBiAGDC>IDC>CBCE9JAC>KLMHB=DC>G9>NO@A>9>9CODEDC> CAIBEN<BDCR> rsTtuTsvwWxyz{wWZ>cB=A>9CEAM9H9=BGD>D>K<AiD>D>K<AiD>G9>|}>GBAC>KA<A>A> <9AFAHBAghD>GD>KAE<BJoIBD>GD>\R]R]R^R> STUVW~YZ>]><9=9BEA>GD>\R]R]R^R>K<DFB<N>GDC>C9O@BIE9C><9=@<CDC> A:GD>K<DG@ED>G9>?@ABC?@9<>E<BM@EDC>9><9J@I9<AghD>G9=D<<9IE9C> GB<9EAJ9IE9>GDC>C9<FBgDC>G9>NO@A>9>9CODED`>EABC>=DJDEA<BQAC>G9> NO@A>9>9CODED`BICEAHAghD`><9KA<D`AQ9<BghD`>AH@O@9H>9>=DIC9<FAghD> G9>bBG<oJ9E<DC>C9<FBgDC><9Q9<9IE9C>A>HBOAgq9C>G9>NO@A>9>G9>9CODED`> K<DHDIOAJ9IED>G9><9G9C>KD<>=DIEA>G9>E9<=9B<DC`>J@HEAC`9E=R> M:GAC>EA<BQAC>G9>=DIE<BM@BghD>?@9>BI=BGB<9J>CDM<9>E9<<9IDC> M9I9QB=BAGDC>=DJ>DC>C9<FBgDC>G9>NO@A>9>9CODED€> =:GA>C@MF9IghD>?@9>Hb9>QD<>AI@AHJ9IE9>=DICBOIAGA>ID>D<gAJ9IED>GA> K<9Q9BE@<A`>=@mD>FAHD<>IhD>C9<N>BIQ9<BD<>A>‚>?@DEA>GD>Q@IGD>G9> KA<EB=BKAghD>GD>J@IB=PKBD€>

	





	












 
	



!"#$%&'! ()*+,,,-.,/&0/12,*3
45
 66"

.161 (
)76.6 898:;<=>?@AB:;C<;>DEFGHIF;<F<JKL8BM:;<F;NFJB=B;<:><=8BJB:G=B;<O>F<APF< Q:KFR<J:GJF8B8:;C<BGJA>;BEF<N=K=<:DK=;<G:E=;C<NFA:;<S:EFKG:;< TF8FK=AC<F;M=8>=A<F<R>GBJBN=A<:><N:K<:KU=GB;R:;<8F<J::NFK=HIF;< BGMFKG=JB:G=AV< F98:<NK:8>M:<8:;<W>K:;<;:DKF<8FNX;BM:;<D=GJYKB:;<F<:>MK=;<KFG8=;< N=MKBR:GB=B;V< Q98:<NK:8>M:<8=<EFG8=<8F<R=MFKB=B;<BG;FKE@EFB;<F<8=<=ABFG=HZ:<8F< DFG;<N=MKBR:GB=B;<O>F<M:KGFR<8F;GFJF;;YKB:;<=:;<;F>;<;FKEBH:;< U98:<NK:8>M:<8F<J=>HIF;<:><8FNX;BM:;<O>F<KFEFKMBKFR<=:;<;F>;<J:QKF;< N:K<=8BRNAFRFGM:<J:GMK=M>=AV< P98F<8:=HIF;C<AFU=8:;<F<:>MK=;<KFG8=;<O>FCN:K<;>=<G=M>KF[=<:>< QBG=AB8=8FCAPF<<8FE=R<J=DFK<V<<<<<<< \]^_`^]abcdefgbch<iF8B=GMF<NKLEB=<=>M:KB[=HZ:<8:<jKFQFBM:<i>GBJBN=AC<N:8FKY< :<klmlmlnl<KF=AB[=K<:NFK=HIF;<8F<JKL8BM:<N=K=<=GMFJBN=HZ:<8=<KFJFBM=<:><N=K=< :DMFGHZ:<8F<KFJ>K;:;<GFJF;;YKB:;<Y<F?FJ>HZ:<8F<:DK=;<8F<=RNAB=HZ:<:>< KFR:8FA=HZ:<8:;<;B;MFR=;<8F<YU>=<F<F;U:M:l< o^pqcrst<m<JA=;;BQBJ=HZ:<8:;<;FKEBH:;<8F<YU>=<F<F;U:M:C<=;<M=KBQ=;<KF;NFJMBE=;<F< =;<J:G8BHIF;<N=K=<=<;>=<J:GJF;;Z:<;FKZ:<F;M=DFAFJB8=;<FR<KFU>A=RFGM:l< \]^_`^]abcdefgbct<m;<M=KBQ=;<;FKZ:<QB?=8=;<FR<MFKR:;<8F<NFKJFGM>=B;<;:DKF<:< E=A:K<G:RBG=A<8=;<:DKBU=HIF;<KF=W>;MYEFB;<8:<MF;:>K:<G=JB:G=A<uvwxy9< J=AJ>A=8:;<8F<R:8:<=<=;;FU>K=KC<FR<J:GW>GM:<J:R<:>MK=;<KFG8=;C<=<=>M:z< ;>QBJB{GJB=<FJ:G|RBJ:<QBG=GJFBK=<8:<klmlmlnl< o^pqc}~t<kFKZ:<:DKBU=MXKB:;<G:;<MFKR:;<8:<=KMl€<8:<8FJKFM:<QF8FK=A<G‚ƒlƒ„‚< 8F<…†l‡†l†ƒ€†C<:;<;FKEBH:;<8F<YU>=<F<F;U:M:<G:;<NKL8B:;<J:G;B8FK=8:;< P=DBMYEFB;C<;BM>=8:;<G:;<A:UK=8:>K:;<8:M=8:;<8=;<KF;NFJMBE=;<KF8F;l< o^pqcˆ~t<v;<NK:NKBFMYKB:;<8F<MFKKFG:;<D=A8B:;C<A:MF=8:;<:><GZ:<;BM>=8:;<FR< A=UK=8:>K:;<8:M=8:;<8F<KF8F;<N‰DABJ=;<8F<8B;MKBD>BHZ:<8F<YU>=<F<F;U:M:;< ;=GBMYKB:;<F<8F;NK:EB8:;<8=;<KF;NFJMBE=;<ABU=HIF;<QBJ=KZ:<;>WFBM:;<=:<

	





	












 
	



!"#$%&'! ()*+,,,-.,/&0/12,*3
45
 66"

.161 0
)76.6 89:9;<=>?@A<@B;9@>9C9@A<@D?=>EFGBFHI?@=9@J?E;9@9@K<E@JFC9A9@<;@ E<:BL9;<=>?M@ NOPQRSTU@V@W<A9A9@9?@XMYMYMZM@D?=D<A<E@FK<=HI?@A<@>9EFJ9K@A?K@K<EWFH?K@A<@[:B9@ <@A<@<K:?>?KM@ NOPQR\]TU@^@XMYMYMZM@><E[@_B9AE?@8E`8EF?@A<@<;8E<:9A?Ka?K@_B9FK@JFD9EI?@ KBb<F>?K@9?@E<:F;<@A<@<;8E<:?K@8E<WFK>?@=9@D?=K?LFA9HI?@A9K@L<FK@A?@>E9G9Lc?M@ deOfgOehiRjklmiRU@n?;8<><@[@9A;F=FK>E9HI?@A?@XMYMYMZM@9A;F>FEa@;?WF;<=>9E@ <@AFK8<=K9E@?K@K<BK@<;8E<:9A?Ka@A<@9D?EA?@D?;@9K@=?E;9K@9@K<E<;@JFC9A9K@<;@ E<:F;<@F=><E=?M@ NOPQR\\TU@Y8LFD9;oK<@9?@XMYMYMZM@=9_BFL?@_B<@AFKK<E@E<K8<F>?@=?K@K<BK@G<=Ka@ E<=A9K@<@K<EWFH?Ka>?A9K@9K@8E<EE?:9>FW9Ka@FK<=Hp<K@a@J9W?E<K@JFKD9FK@<@A<;9FK@ W9=>9:<=K@@_B<@?K@K<EWFH?K@;B=FDF89FK@:?q<;@@<@_B<@Lc<@D9G<;@8?E@L<FM@ NOPQR\rTU@^@XMYMYMZM@KBG;<><E[a@9=B9L;<=><a@[@98E?W9HI?@A?@sE<J<F>?@ tB=FDF89La@?@E<L9>`EF?@A<@KB9K@9>FWFA9A<K@<@9@8E<K>9HI?@A<@D?=>9K@A?@<C<EDuDF?M@ NOPQR\vTU@wFD9@9G<E>?@?@DExAF>?@<K8<DF9L@A<@nEy@z{M|||a||@}~BF=q<@tFL@ nEBq<FE?Ka@89E9@?D?EE<E@[K@A<K8<K9K@D?;@9@F=K>9L9HI?@A?@XMYMYMZM@ NOPQ\€TU@^@sE<J<F>?@tB=FDF89L@<C8<AFE[@?K@9>?K@=<D<KK[EF?K@[@D?;8L<>9@ E<:BL9;<=>9HI?@A9@8E<K<=><@<FM@ \TU@Y@E<:BL9;<=>9HI?@A<@_B<@>E9>9@<K><@9E>F:?@D?;8E<<=A<E[@?@ E<:BL9;<=>?@A?K@K<EWFH?K@A<@[:B9@A<@<K:?>?Ka@?@E<:BL9;<=>?@A9K@ >9EFJ9K@A<@D?=>EFGBFHp<K@<@?@E<:F;<@F=><E=?@A?@XMYMYMZM@ rTU@wFD9@<K>9G<L<DFA?@?@8E9q?@;[CF;?@A<@‚|@AF9Ka@9@D?=>9E@A9@A9>9@A<@ WF:ƒ=DF9@A<K>9@L<Fa@89E9@9@98E?W9HI?@A?@E<:BL9;<=>?@A?K@K<EWFH?K@A<@ [:B9@<@<K:?>?KM@

	





	












 
	



!"#$%&'! ()*+,,,-.,/&0/12,*3
45
 66"

.161 7
)86.6 9:;<=>?@ABCDEAFGHAGIDJEJKAGLAMHNOJAIEAPEDEAPEAQRSFHTEUVOAJGMONEPECAECA PHCQOCHUWGCAGLATOIDJKJHOXA YJGZGHDRJEA[RIHTHQEFAPGAYHFVOA\JTEPO]A^ESHIGDGAPOAYJGZGHDO]AGLA_`APGA PGaGLSJOAPGAbc`_XA defeAghiBhgeAjeAk\llBA YgBmBhneA[ophqhY\lA g\h[opj\Agejgh^oBrAjeAk\llBA rBqgBnsgh\A[ophqhY\lA