norma nº 547/2010

;
, O~'If asaa a u AIOA ! OlUeW
g#' 1)IJn::>n
9l'lJd ! eml unW ! led!:l p9
VHnJ,Ia~alId aa 'IVdI;)INnW sa-roranona
oN 13'1 OIOZILJiS
.:» 'Hw ~ b an r muo B~l ! '( S
W~ Bs~ds~a $11 9£ ' L88 - 0f70 ' OO gpS ~ B+U~+!O~ SOlU~~Ol!O's~Ql{pw S!;;)S~ BlU!l1.)
n~nw !l !:J - B1Bd 'S3: 0 ~p Ol!~~uBUg-O!~Pl~X~ '1 10Z q~~~gl1 B BW!lS~ 1 Bxg ~
0p:y 01 dPlunW op IBl~D olu~um610 0 - ! ~p o
~1 !:
onb ;) B g BW 1 Bd!:J!unW B I !~pn:Jnw ~P / S3 ' noxorde ~lU!nZj~sB OUO!~UBSno ~
0 l~qBS ZBJ 'S3/Ppn~nw ~p IBd!:J!unW Ol!~]~ld
uroo Zj~sso !n s~lU qopsop r .sonraura
S!Zj~1Bp I B1.S~pSOX~UBsop S~1.UB1.SUO:JS~Q6B:Jyp~ds~ SBP ~ ~1.U~Zj!Ao~6B 1 !~'
O~6BPB:J~JlB ap ~p ~ sOlnqpl snnno IB1.!dB;)~p ~ S~lU~JlO;) SB1.!~:J~l1 ' BWlOJ BU
0J.ly oZ V - B ~lUB!P~W BPBZ!IB~l ·~u~s Bl!~:J~l
I
.L O 11U;)~18l
0
1I $ L88'9£ OO'OtO"
13l!g~~l1 s 1ISBllno s~Q6!nq!-lluo:) ~P ~~ !~ S~lU~llO:) SB1 $11 0' 00
gQ6Bl~dO s~Q6!nq!-lluo:) ~P s131!g:)~11 S SB!1~lU~lU1361O-13lluI $11 0' 00
S8!.I~lUJm83,lO-8.1lUISJQJ8.1JdOSJlUJ.I.l0:J s8J!J;)JlI $1I 00'0
(IsUllno- ;) 1;):) l 1d13:)gp SB l IU $11 OOO'OOZ ' OO
- su13ll, J ~;ug u~! P s13 ~ I131!du:) $(1 00'000'000'6
V- llOlU ! o-g613Z pa SOlU!lS?ldUI3 $(1 6- 00'000
- nY g SU~S:gp og613u $11 000-09£ ' 00
- p 0116ulgdO g :) ?l P! Ol $11 OO~ - OOO ' OO
18nd8:::>JP S8lP;)JlI $1I 00'000'690'01
-)- ( Ogp 6n 11 o ld o $1[ 830Nfld Z) - 17S6 - 00'000 (
- SglUgllO:) SB1!g~~1IsB11no $11 000-£~1 ' 00
gJSUUll,- l S13pU~ iuauoo os $(1 000-06Z-LZ ' OO
- ;):);)(1 ! 13l gp Sg Al ! so6 $11 000-1781 ' 00
ul1311;):);)(I- np sl IU!l $11 000-01 ' 00
;)(l- :) ;) ! 13l y ~m;)dol'a !l u $(1 000-01 ' 00
- l!;)~;)(I dSU Ul UOlU!l ! 13 ! S $(1 017O-IZ17 ' OO
1--
:);)(I- ;) 1! 13 S op og6!nq!11uo:) $(1 OOO-S017 ' OO
ll, 13l!;)~gll- ! l~lnq ! U $1[ 1' 000-66Z ' 00
SJlUJ.I.I0:JS8HJ;)JlI $1I OO'OtO'818'9Z
y OpUB~ 0 OA!ln~~x3l~pod opazuoina A~.IdBWlOJBUBI-~ln~~x~ B ! lS u B "!~ll:qs~
B!l~lU~wu610 ~PUP!uf1 ' o~6und qng 'o~6und ' BWB.I:BOld d d sOldfol / !lV' }\ S8PBP! '
~~dS~ ~lU~~!Aog6uIS!~~1 ~WlOJUO~'olu~wu6l0 ~lS~ ~QdUlO~ ! BpB~g rod O.I 'og~
SOX~UUsop otueisuoo Og6UUlul~Old B ~lUAl~SqO 'SBPUUO!~UI~lUUlI~U onb
·PV of V - SUl!~J~lI SUpBlUO~U upBXg Bs~ds~a
sag3un.tl SBP IGJO~ $1I 9£ ' L88 ' O'OtO O
66 B!:)U~~U!lUOJ ;;)P'UAl;;)S;;)lI $11 OO"O~ 'O J.J
8Z g g so~m::lu s s!'U!::lgd $11 OO"08~ 'O OC
Z9 uodsuaij, e 11 $ ZLCZ " OO O' CO_-
ZV o~6'U:)!unwoJ "H $ OZ OOO"O O' O
£Z J O!::ll5'llUO ;;) S06!Al;;)S $11 000"Z9V ' 00
OZ lUnlln::lp~v 11 $ Z" OO"0~9 OO'O
18 gO S I'UlU;;)!qlUVO~l 11 $ 19£"8 J0' 00
1L OlUgUl'U;;)UBS $11 zr I s: OO" OO'O
~1 fl ql 'U OWS!u 11 $ £SO"~ " 9Z OO'0
£1 'UlfllInJ 11 $ OOO"~lv ' OO
: z g o~6'U::lnp $11 6" ££9 " 08~ ' 00
ot ms t; gp $11 00'000"v88"~
60 dl ;;) A I'U!:)oS'U!::lU~P! $1I OOO"8~Z ' 00
80 V :)U~lS!SS ! ::lOS'U ! 1'U $1I Z" 668 " '000 00
OV !WPV !li og6'UllS $11 Ln"v " 000 ' 00
--
ZO lV!::l!pnr ! O $11 OOO"O~ ' OO
01 ~;;)'1 ! 'UAq'UIS $11 000"v9£: ' 00
O~3!.I3Sao o~3und $1I IGA O.l
- ~
Q sop IGJo~ .l O~O S $1I 'OtO'L8S'9£ ij O
0)' I oursunj, ;;)PIBd!::l!unW B!.lBl;;)l::l;;)S- ' ;;)BmllnJ g ;;)llods $11 I" L,5; 6 1" )0,
;;)lU;;)!qUI\fO!;;)W;;)PIBd!::l!unW BPBl;;)l::l;;)S- $11 mr£91 O" oc
nW BPBl;;)l::l;;)S- u B::lS;;)d;;)BmHn::lp~v ;;)PIBd!::l! $11 Z" .') ~ }J"O ), ' >: i
udp!unW BPBl;;)l::l;;)S- l ;;)P .l SSV ;;)oqluqBl ! IB!::lOSBPU~lS $11 8"Z 66" C. }O"i ~,, 'I \ I
C I Bd!::l!unW B!lBl;;)l::l;;)S- I ;;)pt;ms ;;)P $11 L " 0Z 6 jOU , " ,: I
- -- ------ 1---
Bdp!linw BPBl;;).l::l;;)S- I O~6B::lnp3:;;)P $11 ££9"6 "~80' OO ~----- -_- -
Bl;;)l::lgS- PB W SBlqO ;;)PIBdp!un ' ;;)S g O~6B!A Al so6! qrn a ou $11 - £[0"8 " L 09 ' 00
.lBl;;)l::l;;)S- ! Bdp!unW B I S!U!WPV g SB6uBU!d gp l Og6B.l $11 Z" £80 ' ~~ "0 OO
PBl;;)l::l;;)S- B ;;)l;;)U!qBO;;)PIBlgO $11 "ILO"Z ~Z O' OO
oA!Jn;)ax3 .Iapod »$ 9£ ' O';lO,£,l£ 00'
IBd!:)!unW BlBW~J- $1I 1795; "0 00 0' 0
OA!JGls!oa'1 .Iapod i $1I 'OOO'J79S OO
O~O.lQ .rod Bsadsao
°OA!lBIS!13J1.
lapod op O~613Z!lOlnBB!A91d uioo 'IB1JpGd op13uas op olJ611IOSGi{a IBlapai[
O'a!ll13 op saQ6!sods!p sa uroo OPlO:)13Gp 'Ul!a:)all 'L91 III 0~6!111!lSUO;) 13p
1 L op 06113UIap '17961 Ol!P91;) JP SJQ613lado 113z!113a1UIa rod :)glU13 ! 13p O~613d
sou Ul!a:)all Bp souuoi op 'IA otruu Oll1lJd13:) '1 {luapad !a'1 13p Uo 0Z£ov 1 179 ap
SB!lvssa:)au roiuaur amd so sorpuodstp OlUJLU13podwo:) 0 UlO:)S!aAJlBdruo:)
of7·J.lV SBp!palli rmopn 13 0P13Z!lOln13 IBdp!unW OA!ln~ax3 lapod 0 13:)!d -
J S33;)l op 13nnsuo:) 8Z0 ap 90 JP oqjn] JP °vOOZ
v910Z£ov ap 1 L op 06113ili JP v961 a sosmoor 'O!U~AUO;) ~p lLlOJuO~) lJ rooored
otnoo 0pu13z!l!ln oiuo; ap sosmoor 013!PV ou SBp!uyap S13 £v 13p ~Jl .{ IBldpa oU
°llB 0 uroo OP10:)13 ap 's13!lVlUaum6l0 'oL 'I IB1gpad !a1. 13p uo7 'v910Z£01
13p nsodsap snos WJ 13p13Xg soxnoodsar SJQ613lOO op 0610].J1 Bl13d 'SOlUJili136.lo
ap al!li!l 0 9113sal13luaUIJldns SOl!P9l~ %O~ muanburo) rod os (onroo q P::1010 ~u
°llU Z17 IBlapGd !G'1 up OZ£ov Gp I L ap 060IBW op 'P961 13 0PBZ!lOW13 l!lqU
°J.lV oS wOJ OPlO:)BGp 'OA!lB{S!1JG'10 a OA!ln:)ax3 lapod 0 B:)!d - 0 oisodsip ou
:SOS13:)SalU!n~aS sou 'rouonre O'a!ll13ou
°lJV 09 op!:)apqB1S:.:l lBlUalUa{dns 01!P91:) cp 13lnllGq13ap Gl!W!I 0 urarouo O~N -
:salsn[13 a SOP10:)13'SO!U~AliO~ap 13P!P13d13llUO:)
J OLUO;) SOPBU!lSJp 'S13!lv!:)!pn[ s136uG1UaS Gp a SOP9lU:)Gld ap '13:)!lql)d
AI 13P!AJP 13p OlUatUB'a13d 013 SalUGlajal SGQ613lOPop saQ6131uaUlaldns S13 -
:ol!a:)u13ug l!AVladns 0 a og613p13:)all13
Ulal!lajal 13 oiucurefoueurar ap alUOj ouroo Ulal13z!l!ln no sosmoer 0 sx ap ossoo
u: SOSln:)Gl uroo saQ6131UaUla{dns S13- ciuoureianp 'sopepeoaue nb nu op as
sosmoor u S3'3;)l 13l{nSUO;)laJal13d aWlOjUO:) 'SO!U~AUO:)so a z./szo )o :f'\
II no saQ6tquaUlaldns S13- soiuaumfounurar ')oPU13Z!l!ln SOp13l1la].J ~ cp a1u01 OlUO
!Aaldosrnoar , :13sadsap 1313l13d13lS
oursour urn odruf op ezorrueu ap alUO] 13p dlU;;\WGlUapuadapu! '8sadsJp ap
I no a saQ613luailiG{dns S13- oiuourafauaurar S8p13nFlja saQ613lop ap p onuo ap
°o~su13dxa ap saQ613S13
°lJV oL SO~l13~ua a Up!AJP 13po6!Alas op oluali13~13d 0 - O~lal puoud e op alqos
oiuounxjoxuascp !dp~unw 0 13lUdsnuo uros no uroo 'SlmllU~Old sop o°
!lB.lJdoo~ a SdQ613POSS13 'S13P13Apd saQ6Inl!lSu! 'OU1aAO~ 8/\ ' 2 amd o
°lJV UlO:) SO!U~AUO:)lUliUg Vlapod OA!ln:)ax3 lapod 0 - 08 mO : SBl :;' op SHlajS
°I13pOS13!~U~lS!SS13
'soxnaron] a 13ll1lIn:) 'o~613:)npa ap S13a1VSUU 'souod Du'613 qp r ,l a ap~mf, 'p
°lJV 06 J U 13l!J:)UUug 13pnl13ap ogssoouoo 1313P13Z!lOlnUu:)!d - U 3p!+ 1p ~~ ~: ' sug uios
§ o'l 0 - ed ozard r 0~6trls~.ldu ~p smuoo ~s .l "y OpBXg 0I~d ~POd ~1l "X ~)~ ' n!l , i\ . o"
p ouuld v o o-g6u~nd opeiuosords "Upu!:)g~m~q dPUpnU~ u{~d
§ 01 - Ods SOlU~UlU13U ogres sopBnl~J~ sods 6'BAOldu g U Od ojcd PJJ x3 , :J,; n AH op o
s ru~l~A!l ogu n SUPUAOlduSUlUO:)su ojod oA!ln:)~Xa ldpod nW d!:)!u l '[
urannsard sop SUlUO~ oruouuouanra sosmoor ~l , SB'SOP!q~:) S! LU J WO O SB bno
§ f o - !d u:J A Ul!~:)UBUg BpnrB ~p ogsscouoo B UpUp~ 13 ~ 11 P9 FP ~J bnc ogu
Bl!~~UUUg ' ~p rug U roiqo 0 ouqqmbo Ol!~~Ulmv ~llU~ senooai ~ p~sdJ SUS "
U U uroo li Ullin op S?AU1lU ~A!SnpU! 'Ul!~:)~l up o-g6UpU:)~ ci ! oZ 0-g6UWBJ
'sesodsop gx sU!l"Yss~:)~uSUP!P~Ulopuu rcnreur amd so odsip upr so :) wo nud A s!~
01 °l.lV - 0 s~ OA!ln:)~xa l~pod l SUUllOU "yl~:)~pqu urad B.l ~ "F Z!I B sup O-g6
s~Q6!sods!p a ur "O!l"yX).UO~
"llV II unuc !~'l ulsa - uta A U!P OU 1013! I0 ~p Ol!~UUf~p ZOI ['.l OAd SU SUPU~
OJJad31Id
FBUI3 - :mUIUIUId : ppn @ rFBUllOL[ o; Ul
s~uoPP.L ); (a -ISLf 11 - 90 S SL I fOll￾m.ld ." sBq~S ollS B: H oll ' Uo TO' ~J li O.l~ ' w nn t .p::>p 1S - :d3:) (; 6 088 - 0 1) 0