norma nº 2/2025


	
	


 
 !"!#  $%& '##(%)*(+
,-./012/345647895/.:23;/<4=4>? @/A9/34BC0/8;48<</.85345/D/E8;F6.E6403.G39F64,?4.H4IJIKK=IL4564IKKML464N6/4MOJKPQL4564IKIKL4D898.E/.5348-E6.E/0/5856L4R8;/58564S-915/08464/.E6D9/5856J
T
UVWXXYUXXZ[\UXXXX]^XX_`a`_`bX TTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTccTTTTTTdeTfgThijgklmTfgTTnonpTTTTTccT T
T T T T T T Tqrstuvwxtyz{wx|x}y{{w~yx€yw‚ƒ{s|xryx „i…mlTfiT†g‡ˆiTm‰T†ilˆŠmTi…k‹gjˆiŒŠmTfmT Žlmli‹iTi…k‹gjˆilTfiT†‹iliT‹‰jk†kŽi…T rwx‘|{rs’uyst•xT T
T T T T T iT‹T™T†š›œT‹žŸ Ÿ¡¢T™Thœ™Ÿž£¡¤¢ŸTg¥™¤T™T ‡¦¤TŽ¢¤Tž¤T¤T™TT¥œŸ§Ÿ¨©TªT¢«T¦¤T ¤ž¬œŸ™T¡¤œT¢ŸT¥ ­T T T T T T ®¯°±²³´µ¶°³¯TªTTl¤¢¨¦¤Tž·TdpeT™TedT™T ›Ÿ¤T™TnoopT¢¥œ™T¡¢Tl¤¢¨¦¤Tž·Td¸¸T™Tn¹T™T›œ¨¤T™TnooºT¡¢Tl¤¢¨¦¤TTž·TnnºT ™ToºT™T›œ¨¤T™Tnod¸T¡¢Tl¤¢¨¦¤Tž·Tn¹nT™ToºT™T›œ¨¤T™TnonnT¡¢Tl¤¢¨¦¤Tž·T nº¹T™TdnT™T›Ÿ¤T™TnoneTT¡¢Tl¤¢¨¦¤Tž·Tn»nT™TnnT™T›œ¨¤T™Tnon¼T¥§¢ T  ¤œœ¨¦¤T¥¤™¤T›½T™T¾žŸœ¤T™T ™Tž¤T¡¢¤TkjŽ†T¿Àž™Ÿ Tž Ÿ¤ž¢T™T¡œ¨¤T¤T ¤ž›Ÿ™¤œÁT ÂTkÏgT™¤TŽœ¤Äœ›Ti¢Ÿ›ž¥œTŸ›¡¢ž¥™¤TžT†š›œT‹žŸ Ÿ¡¢T™Thœ™Ÿž£¡¤¢ŸT¡œT¤T œÅŸ™¤œTT¬ž Ÿ¤žÆœŸ¤T¡Ç§¢Ÿ ¤T¥ŸÅ¤T ¤ž¬¤œ›T ¤ž¥Tž¤T¡œÆĜ¬¤TǞŸ ¤T™¤Tœ¥ŸÄ¤Tn·T™T  Ÿ¥™Tž¤œ›­TT T T T T T T T T T T T T ®¯°±²³´µ¶°³¯TªT¤TÅ¢¤œT™¤T œ¥¦¤T¢Ÿ›ž¥¨¦¤T
¥¢›ž¥TÈT™TlÉTdÊpdºooT¿›T›Ÿ¢TªŸž«ž¥¤TT™Ë¤Ÿ¥¤TœŸÁT ¤ž¬¤œ›Tœ¥ŸÄ¤Td·T™T l¤¢¨¦¤Tž·Tn»nT™TnnT™T›œ¨¤T™Tnon¼TªT™Tž¤ÅTœ™¨¦¤T¤Tœ¥ŸÄ¤Tn·T™Tl¤¢¨¦¤Tž·T dpeT™TedT™T‹Ÿ¤T™TnoopÊT T T T T T ®¯°±²³´µ¶°³¯TªTTŜŸ¨¦¤T™¤TkjŽ†ÌkÏgT™¤T Ç¢¥Ÿ›¤TdnT›T¬¤ŸT™T¼¹¹ÍT¿ª¥œ¤TşœÄ¢T¥ž¥TT¥T¡¤œT ž¥¤ÁT ¤œœ¡¤ž™ž™¤TT ¡œ¤¡¤œ¨¦¤T™TepºÍT¿¥œ½TşœÄ¢T Ÿžªž¥TT¤Ÿ¥¤T¡¤œT ž¥¤ÁT™T›œ¨¤TÎT™Ë›§œ¤T™Tnon¼TT ªTT¡¢Ÿ ¨¦¤T™¥T¡œ ž¥¢T¿epºÍÁTœ¢¥Tž¤TÅ¢¤œT¥¢ŸË™¤T¡œT¾žŸœ¤T™TnonpT™TlÉT dÊp¹ne¼T¿›T›Ÿ¢TªŸž«ž¥¤TT¥ž¥TT™¤ŸTœŸTT¥œŸž¥TTª¥œ¤T ž¥Å¤ÁÊT T
T T T T T ÏÐÑÒÓÔÐÕÖ Ö
T T T T T ×ØÙÚÖÛÜÝTi¥¢ŸËœT¡¢TŜŸ¨¦¤T™¤TkjŽ†T™T¬¤œ›TT ¡œ¤¡¤œ Ÿ¤ž¢T ¤œœ¡¤ž™ž¥T¤T¡œÀ¤™¤T™TT›œ¨¤Ìnon¼TÎT™Ë›§œ¤Ìnon¼T¿epºÍÁT¤TÅ¢¤œT™T
Þßàáâáãäáâåáæáçèéêãèëìíáîáïèðñòáñóóôðòõõèôôöèððê÷èãíøöøíùõúèéêãèóäõàóûüýþÿ
üú	
ôðý
ï
çáæáððê÷èãíáãêàêóèéùä÷óäáôíáððê÷èãíø



 * 
 


	
	


 
 !"!#  $%& '##(%)*++
,-./012/345647895/.:23;/<4=4>? @/A9/34BC0/8;48<</.85345/D/E8;F6.E6403.G39F64,?4.H4IJIKK=IL4564IKKML464N6/4MOJKPQL4564IKIKL4D898.E/.5348-E6.E/0/5856L4R8;/58564S-915/08464/.E6D9/5856J
T
UVWXYTZ[TUY\X]ZTY^_`VaXYb]ZcTd[VTeYWWYTfVWWYTgZ\`YTYTWV\TfVThijklcmnTo[`T`_^Td[_apVaXZWTVT WVXVaXYTVTfZ_WT\VY_WTVTX\_aXYTVTd[YX\ZTUVaXYqZWriT T T T T T stuvwxyzT{T|VeY\XY`VaXZTUZ`eVXVaXVTfVqV\}Te\Zq_fVaU_Y\T ZTY~[WXVT~[aXZTTV`e\VWYTgZ\aVUVfZ\YTfZTUY\X]ZcT€V`TUZ`ZTYWTfVq_fYWTYaZXYbVWTfVTe\Y‚ViT T T T T T stuvwƒyzT„TV‚VU[b]ZTfZTe\VWVaXVTYXZcTWV\}TW[eZ\XYfYTeZ\T fZXYb]ZTe\…e\_YT~}TUZaW_†aYfYTaZTZ\bY`VaXZTVTW[e^V`VaXYfYTWVTaVUVWW}\_ZTgZ\iTT T T T T T stuvw‡yzTTˆWXVT„XZTfYT‰VWYTVaX\Y\}TV`Tq_†Z\TaYTfYXYTfVT W[YTe[€^_UYb]ZcT\VqZ†YfYWTYWTf_WeZW_bVWTV`TUZaX\}\_ZiT T
TTTTTTTT T T T T T
Š‹ŒwŽ‹s‘’ww’‹sw w w •’w‹w™Œsw TTTTTTTTTTTTTTTšT›\VW_fVaXVTšTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTT TTTTTTTTTTTTTTTTTTšTœ_UVš›\VW_fVaXVTT T
žˆŸ ¡¢ž„|{TˆT›£¤¥ ¦„|{TaYT¡VU\VXY\_YTfYT¦§`Y\YT‰[a_U_eY^TfVT¨Y\f_a…eZ^_Wš¡›cTV`ThmTfVT~YaV_\ZTfVT l©ljiT T
sŠ‘swªŒŒ«swŒ¬‹Œsw’ws«’ww ’Ž­Œ’wŠŒ®swª’«Žsww w wwwwTTšTTTh¯T¡VU\VX}\_ZTšTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTšTl¯T¡VU\VX}\_ZTšw
TT
°±²³´³µ¶³·¸³¹³º»¼½µ»¾¿À³Á³Â»ÃÄųÄÆÆÇÃÅÈÈ»ÇÇÉ»ÃýʻµÀËÉËÀÌÈÍ»¼½µ»Æ¶È²ÆÎÏÐÑÒÓÔÕÏÖÍ×ØÙÚÛÜÝÇÞßÃÐàÞÂáÔ⺳¹³ãÃýʻµÀ³µ½²½Æ»¼Ì¶Êƶ³ÇÀä³ãÃýʻµÀËå


	
	


 
 !"!#  $%& '##(%)*+,
-./012304567589:60/;34<0=5>5?@ A0B:045CD109<59==0/964560E0F9<G7/F7514/H4:G75-@5/I5JKJLL>JM5675JLLNM575O705NPKLQRM5675JLJLM5E9:9/F0/6459.F7/F0106967M5S9<069675T.:260195750/F7E:06967K
UVWXYXZ[X\]X^X_`abZ`cdeXfXg`hijXikklhjmm`lln`hhbo`Zepnpeqmr`abZ`k[mWkstuvwxyzt{r|}~€‚lƒ„hu…ƒg†y‡_X^Xˆhhbo`ZeXZbWbk`aq[ok[Xle‰Xˆhhbo`ZepŠ


	
	


 
 !"!#  $%& '##(%)*+,
-./012304567589:60/;34<0=5>5?@ A0B:045CD109<59==0/964560E0F9<G7/F7514/H4:G75-@5/I5JKJLL>JM5675JLLNM575O705NPKLQRM5675JLJLM5E9:9/F0/6459.F7/F0106967M5S9<069675T.:260195750/F7E:06967K
UVWXYXZ[X\]X^X_`abZ`cdeXfXg`hijXikklhjmm`lln`hhbo`Zepnpeqmr`abZ`k[mWkstuvwxyzt{rY|}~€l‚ƒhu„‚g…y†_X^X‡hhbo`ZeXZbWbk`aq[ok[XleˆX‡hhbo`Zep‰


	
	


 
 !"!#  $%& '##(%)*"+
,-./012/345647895/.:23;/<4=4>? @/A9/34BC0/8;48<</.85345/D/E8;F6.E6403.G39F64,?4.H4IJIKK=IL4564IKKML464N6/4MOJKPQL4564IKIKL4D898.E/.5348-E6.E/0/5856L4R8;/58564S-915/08464/.E6D9/5856J
TUVWXWYZW[\W]W^_`aY_bcdWeWf_ghiWhjjkgill_kkm_ggan_Ydomodplq_`aY_jZlVjrstuvwxyszq{|}~€k‚ƒgt„‚f…x†^W]W‡ggan_YdWYaVaj_`pZnjZWkdˆW‡ggan_Ydo‰


	
	


 
 !"!#  $%& '##(%)*+
,-./012/345647895/.:23;/<4=4>? @/A9/34BC0/8;48<</.85345/D/E8;F6.E6403.G39F64,?4.H4IJIKK=IL4564IKKML464N6/4MOJKPQL4564IKIKL4D898.E/.5348-E6.E/0/5856L4R8;/58564S-915/08464/.E6D9/5856J
TUVWXWYZW[\W]W^_`aY_bcdWeWf_ghiWhjjkgill_kkm_ggan_Ydomodplq_`aY_jZlVjrstuvwxyszq{|}~€k‚ƒgtX‚f„x…^W]W†ggan_YdWYaVaj_`pZnjZWkd‡W†ggan_Ydoˆ


	
	


 
 !"!#  $%& '##(%)*!+
,-./012/345647895/.:23;/<4=4>? @/A9/34BC0/8;48<</.85345/D/E8;F6.E6403.G39F64,?4.H4IJIKK=IL4564IKKML464N6/4MOJKPQL4564IKIKL4D898.E/.5348-E6.E/0/5856L4R8;/58564S-915/08464/.E6D9/5856J
TUVWXWYZW[\W]W^_`aY_bcdWeWf_ghiWhjjkgill_kkm_ggan_Ydomodplq_`aY_jZlVjrstuvwxyszq{|}~€k‚ƒgt„‚f…x†^W]W‡ggan_YdWYaVaj_`pZnjZWkdˆW‡ggan_Ydo‰


	
	


 
 !"!#  $%& '##(%)*+,
-./012304567589:60/;34<0=5>5?@ A0B:045CD109<59==0/964560E0F9<G7/F7514/H4:G75-@5/I5JKJLL>JM5675JLLNM575O705NPKLQRM5675JLJLM5E9:9/F0/6459.F7/F0106967M5S9<069675T.:260195750/F7E:06967K
UVWXYXZ[X\]X^X_`abZ`cdeXfXg`hijXikklhjmm`lln`hhbo`Zepnpeqmr`abZ`k[mWkstuvwxyzt{r|}~€Yl‚ƒhu„‚g…y†_X^X‡hhbo`ZeXZbWbk`aq[ok[XleˆX‡hhbo`Zep‰


	
	


 
 !"!#  $%& '##(%)*+
,-./012/345647895/.:23;/<4=4>? @/A9/34BC0/8;48<</.85345/D/E8;F6.E6403.G39F64,?4.H4IJIKK=IL4564IKKML464N6/4MOJKPQL4564IKIKL4D898.E/.5348-E6.E/0/5856L4R8;/58564S-915/08464/.E6D9/5856J
TUVWXWYZW[\W]W^_`aY_bcdWeWf_ghiWhjjkgill_kkm_ggan_Ydomodplq_`aY_jZlVjrstuvwxyszq{X|}~€k‚gtƒf„x…^W]W†ggan_YdWYaVaj_`pZnjZWkd‡W†ggan_Ydoˆ


	
	


 
 !"!#  $%& '##(%)*#+
,-./012/345647895/.:23;/<4=4>? @/A9/34BC0/8;48<</.85345/D/E8;F6.E6403.G39F64,?4.H4IJIKK=IL4564IKKML464N6/4MOJKPQL4564IKIKL4D898.E/.5348-E6.E/0/5856L4R8;/58564S-915/08464/.E6D9/5856J
TUVWXYZU[\]\XYZ^Z_`W\]ab\UZcdZTXVc\WebUY\f ghijki^lmnjioZpqZrmZsijtuZrmZpvpw XxuZyyy\yZzZdrnt{uZx|Z}~€ZzZb‚nxiZ}}ZrmZ}p
ƒ„…†‡ˆ‰†Š‹Œ‹ŽŒ†…‘‰Š’†‹‹• ††Š‹™š‡†’‹†…ŒŠ‹Œ†›†œ’…œ‹‡Š…žŠ‹ƒ‹…Ÿ‹ ¡ ¢¢ £‹Œ‹ ¢¢¤£‹‹¥†‹¤¦¡¢§¨£‹Œ‹ ¢ ¢£‹›…œ†…ŒŠ‹„œ…œ†‡†ŒŒ£‹©’†ŒŒ‹ª„ˆŒ†‡‹‹†…œ›†ŒŒ¡
bUcdVZYd«\fYX¬\­U Xku®ZYm‚n®¯ikn°u® Vm®u¯ht±m®
²³´µ¶·µ¸¹µ¶·µºµ»¼½¾¸¼¿ÀÁµÂµÃ¼ÄÅƵÅÇÇÈÄÆÉɼÈÈʼÄľ˼¸ÁÌÊÌÁÍÉμ½¾¸¼Ç¹É´ÇÏÐÑÒÓÔÕÖÐ×ÎØÙÚÛÜÝÞÈßàÄÑáßÃâÕ㻵ºµäÄľ˼¸Áµ¸¾´¾Ç¼½Í¹ËǹµÈÁåµäÄľ˼¸ÁÌæ