norma nº 2/2025

	
	

			
		
		

		 		 !	
 

"#$%&'("")*+"&"+#,')'-"./0
/#"12"&&"13&4"5'&+"&)%,67,'%
4#,$%").#201/01-%&$'6%10/0
."(0&-"&")%,)0118%/0
/01)%,$%1/0+0,1".'/"/0"%1
"90,$01-:2.')%16',)#."/%1"%
;&98%<)%+-"9"+0,$%+0/'",$0
)%,1'9,"=8%0+ 5%.>"/0
-"9"+0,$%<)%,5%&+001-0)'5')"0
/?%#$&"1-&%6'/7,)'"1@

")ABCDC+EFGHGICJKL/ECM2CDDCM3&4CIDNOCLLEIDNBEJPN
NMLPEGFQL/LHDLQN.LPGMJCQGONR

ST!5GHCC)ABCDC+EFGHGICJKL/ECM2CDDCM3&4
CEQNDGUCKCCVGDBCDHNFOWFGNMHNB)JEXLM/LMINDQGONMLKL
.CULDGFQLDLMMCKNMLBHNFHLKLDKLMHNFQNMLBBLFMCJGKCKLCNM
MLDOGKNDLMLCPLFQLMIYXJGHNMZINJ[QGHNM\OLDLCKNDLM]OGFHEJCKNM
CN-NKLD.LPGMJCQGON+EFGHGICJ<^GI_QLMLFC`ECJNM
ICPCBLFQNMMLDaNDLCJGUCKNMBLKGCFQLHNFMGPFCbaNLBVNJ^C
KLICPCBLFQN<HNBKLMHNFQNMKCMBLFMCJGKCKLMCGFHGKGDLB
MNXDLNMOLFHGBLFQNMKLQCGMCPLFQLMIYXJGHNM@

cSdeScfghijkg@"LMHNJ^CLBCEQNDGUCDNEFaNNKLMHNFQN
VGHCDlCHCDPNKNMLDOGKNDL\NECPLFQLIYXJGHNGFQLDLMMCKNLB
CMMNHGCD3MLCKLQLDBGFCKNHJEXLHNBN`ECJC)ABCDCQLF^C
VGDBCKNHNFOWFGNHNBDLMICJKNFLMQL/LHDLQN.LPGMJCQGON<
HCXLFKN3J^LCEQNDGUCDNKLMHNFQNLBHNFVNDBGKCKLHNBN
"FLmN''@

ST-CDCNDLPEJCDHEBIDGBLFQNKNHNFOWFGNLMQCXLJLHGKN
FLMQL/LHDLQN.LPGMJCQGONKLOLDaNC)ABCDC+EFGHGICJKL
/ECM2CDDCM3&4LN)JEXLGFQLDLMMCKNNXMLDOCDNMQLDBNMKN
HNFOWFGNHLJLXDCKN<FNMBNJKLMKCBGFEQC`ELHNFMQCFN
"FLmN'<`ELMLDOGDlKLICDABLQDNICDCCVNDBCJGUCbaNKC
ICDHLDGC@

STn-CDCVNDBCJGUCbaNKNHNFOWFGNBNMQDC3MLFLHLMMlDGNR

'3"CMMGFCQEDCKN$LDBNKL)NFOWFGNZ"FLmN']<`ELKLOLDl
MLDIDLOGCBLFQLCIDNOCKCILJC-DNHEDCKNDGC4ED[KGHC@
''34EFQCKCKCKNHEBLFQCbaNKL^CXGJGQCbaNoED[KGHC<MNHGCJ<
VGMHCJLQDCXCJ^GMQC<FNMBNJKLMKC.LGF@pqprr\stspu
'''3"IEXJGHCbaNKNLmQDCQNKN$LDBNKL)NFOWFGN<FN/GlDGN
%VGHGCJKN+EFGH[IGN@

cSdeScfgvijkgw5GHCKGMILFMCKCCLBGMMaNKN-CDLHLD
4ED[KGHNKL`ELQDCQCNGFHGMN'`ECFKN^NEOLDMGKNEQGJGUCKCC
BGFEQCICKDNFGUCKCKL`ELQDCQCN"FLmN'<MLB`ELQLF^CB
MGKNDLCJGUCKCMCJQLDCbxLMDLKCHGNFCGMDLJLOCFQLM`EL
QDCFMHLFKCBBLDCMGFMLDbxLMKLKCKNM@

STy3zOLKCKNCN-NKLD.LPGMJCQGONCQECDHNBNCOCJGMQC
L\NEPCDCFQGKNDKLICPCBLFQNKLBLFMCJGKCKLMLBHCMNKL
GFCKGBIJLBLFQNKNMLDOGKNDL\NECPLFQLIYXJGHN
ZINJ[QGHN\OLDLCKND]<KLBNKN`ELNICPCBLFQNKCM
BLFMCJGKCKLMMLDlKLLmHJEMGOCDLMINFMCXGJGKCKLKNMLDOGKNDNE
CPLFQLIYXJGHNCMMNHGCKN@

	













	




 
	

!

"#$
$
%&'()*+,,$

-
	
./0

1234





#5
5

0
!

67897:;<=>?;@A
B
BB








	!

C



	

	



0!

--

D6E:E>;FG>HI7J;KL;EJM;FGEN7?MO


1#P+
0
*+*Q!

R7==SEJTE=7=UEKI;K7V;KEK
W6EK>UE=EX

YZ[\]
VZ^_\RZI\Y`aY]\RZ6^IZ^]6^
I\Yb]cYde\Z_T\FfRZ6c_ZYV\

Ig_^_hY]I]6FRZRhbL^^b#

i
j

/0


3

k


#%*,Q#

1
l
m#
1#
3
4
#ln.40%
*&!&oQ(*p)+++P$+&#
	







.


#-!#qr
s
t	





lAnunnv
qnAw lAw.vAAlx1-xyrxyBzBly{|At#
	




q

0
t!
l
5
}
P$Al
0
~

i
j5
s q

	


mi
j
0
!}#




#
t
*$Al
0
s


	
	

	
m
!
,$A	










/0
	i




0
#
 
s€







0
!
y


i



l	~



s€

ql	~t#

s
.
y	%‚‚‚‚#5





n!PpP,,)*+*P




	!
+*)*+*Q#0
#






l
!
IFhbhF6^]_Z]^@R\\LƒZV\@ A


	~
0i
	
m


s€




s







	


	

	


l
0
‚‚‚	
3„‚‚‚$
q‚‚‚‚t


!
P!P…A0

s	






5

5
	




 lAnunnv#
i	

##
0j#
	

5
5





0
j


/0	
lAnunnv#
	



IFhbhFbZchYRWRb\L^]cI\ZbR\
IFhLZ[[[@
.




l	#l
0
‚‚‚


$
}
*!P….

†

m
0

s
€
s


0
#
i



m


s€

!
*!P!P…l†0

s



0
!
*!*….
0

s






m
	!
*!,…l
#0

s#0



js

m



	
	

	
		
		
			


	 !	
"#	
		!	!	
!!
!	$


!	%
	
	&
		$
'
		&
"#		!
	
	&
"#		
'	$(	&)		
!$	
	
	!'
"#
*+,-.-+/	012*132/	4	5/.	67238/9:1.	56
*6;<1;1;01=
>

	
	!"#		$!	 		
$?!	
@
AB	
	C	
		DDD		$
E		BF	GE	
!
	!
	!
"#	
!	&
"H!	$		G
!	!	

$!!
		!'
"#		&
		$
'
		


&)
A	
	I&
	
		DDD			%	B	E	
!
	
 
	
	&
"#	
	&
		$
'
	G
G


"#	G	
		
"#	
	!
"#	!	&)!
G	$!!
	$	
	!'
"#		&
		$
'

AA	
	I&
	
		DDD	!	&)!	J%!	

!'
"#	$			J
"#	
K
	


&
	"
	!			G
G	

!
"#	G	$)
		&
	$!!	

!'
"#		&
		$
'
		$
E	)J		B
E	
!	
	&
	J!#
A	
	
!&	$

	
	
			DDD	!	
!	


	
)
			!	
!	!'
!		&
	
$
'
	!	&)!	
	B	E	
!	
	&
"#	
!
*+,-.-+/	L-/20/	4	56.	*-.06.=
	$!	 	!)	J
	!	G
G	!	$

	

*+/-.-+/	L-3;0/	4	5/	/;,+3.1	M-2N53*/=
O	
	!	 	&	$
E

	$
	>


P%
		>	Q'!
		!	&
	

!		OJ	I		R	Q'!
		SF	!
!$!)	
	

"#		>
	P%	!
	#
	!	
E

!	

"H!	

!	
	

$
E

	G	T!&G	
	

"#		>

*+,-.-+/	.1U0/	4	5/	V-7+3*/9W6= 		!	'
	X!	!
!	J$!
!	
	$	

$
"#		$!	 		J
		R)	&

	Y%$			$
E				
!	
!	
!
	
!!


*+,-.-+/	.Z03[/	4	5/.	3;\62[/9:1.=
		!'
	!	!!		

	
]!!	^
!		$!	$

	J		
	
	

"#	!	!!		&
		$
'
		!!
&)!			$

	$!
	
!	
!	&
"H!	
G	

	!	 
*+,-.-+/	630/</	4	56	V2/_6	*6;02/0-/+=
`B	?	$
E		' 
	!	 			DD	D

!S!!	
		
	JJ				
	DD
`	?	a	&

	
	G
G	
!	$
!	!		$!
 	
	G
G	$	!	G
G	b!	

!$!	
!	
	
	$
	$	!		
 

%
		A	
	
!
*+,-.-+/	;6;/	4	56	\626= O!	$
!	'		&	
	!			$

	
G
!G	(
!		!
!	
!		$!
 		(
	
	G
G		$	
!	$'

G	!T
		!	
	$	!
	
!!	
T!
!		

!	
!	$
!	
!!
	
$!	 			G
	
!		'
			&

$

		!c	&	'
	
	$!"
	
!	!
!	

J
G	
		
!!
 R
!	d

!	ROO
]$!
	Q'
		@
>!		K

	Y$
		R
!	d

!
>C@	`AFe?F
]$!
	Q'
		
>C@	DDDDDDD
!
!@
Y		>C@
Y		>C@

	
	
	



 !"#$%&!'
# !(#"!#)*")
$!##'+,''$!"
"(&(-.$"(#"
!"(!'""$/"
!&000(0#(#("1'2
0000/'"""#
!'(!#'2344345/'"6*
#'+"$("(#(
7#$" !. "'
(#2("!'(7#
$(('"/'"!&2
"!$/'7"''1'/!
6*("'0"((('"!&
8'$6#("$7!7+**
$((''('#((("(#(
#'+"(2

"(&("#2
999999999999999999999999999999999
:;<<=>?@ABC=D:(<?EFD:?
GHIJKLMNONPQ
:R=CD<=S=R:D?FSB<T#:SR:C:
UMJVNMWXYJZJKLMNPQ["\]3/^
=>_?F=`BaCFA=D=R:"Fb?F:cFAF=CD:TBRFA@`F:TD:T>=D:
D:F:D<.=R<F?:R:DF=de3e43452DFfg:][5\
E<?FcFA=fg:D<=B><R>FAFD=D<D=;=>_?F=`:D<T<?c<F>=
FRc:?;=RD::AhDFS:FD<R>FcFA=D:?R:TF><i
j>>`Tikkk2DF=?F:;BRFAF`=C2A:;2a?=<;<?l