norma nº 297/2025

	
	

 

  !!"#$$%&##'()"$%)*)*%+$,(*-%--*
..+./.,0.$10.,,-2***"%"# 3345+5.+.6. 
777.5+5.+.6. 

8
9:;<=;>=8?@8ABC8D8EF8GH8IHJHKLMN8GH8AOAPQ8   RSTUVWXYVZ[VSYRSTRYVUS\V]XW\^[X_RSYVS`^aTRSaRbUcRdS VW[^YRSYRST^U^ZedSfgShigSjkSihliSlmnophoqrkiSsktloiSkSugfvgnwkSxnkukomhlSgS UktowkfmgSXfmknfgSkwSikhiS^nmotgiySlnmzS{|dSofuoigSXdSls}fklS~dSofuoigSXXXdSls}fklSlSlnmzS€|dS ofuoigSXXdSkSlnmzS|dSulxhmS S
;‚ƒ:„…‚†8 8
8 8 =MJQ8E@8‡S^smknlnSgSlnmzSˆ‰SjlSTgnmlnolSf‰S{Š‹SjkSŒSjkS~hsgSjkS{{|SjkiotflfjgS gS…HMHŽGNM8‘’N8N•Ž‘HI88;‚9™„>š=?:ƒSxlnldSkwSihpimomhoq›gSlgSkœ‡knkljgnS Wkplimo›gS]lsjofgdSugwxgnSlS`gwoii›gSVixkuolsSoilfjgSž^lsolndSlugwxlflndS voiulsoŸlndSgnokfmlnSkSwlfovkimln‡ikSigpnkSgSuhwxnowkfmgSjgSugfmnlmgSkSlSxnkimlq›gSjkS iknoqgSjlSkwxnkilSaksoiilmhndSpkwSugwgSmgjliSliSkmlxliSjgSxngukiigSjkSowxslfmlq›gS jgSmnlfixgnmkSugskmogStnlmhomgSfgSahfou}xogSjkS`lwxgSaghn›gdStlnlfmofjgSlS mnlfixln fuoldSsktlsojljkSkSkvkmoojljkSjkimlSxgs}moulSx¡psoulzS S
888888888888888888888=MJQ8A@S‡SVimlSTgnmlnolSkfmnlSkwSotgnSflSjlmlSjkSihlSxhpsoulq›gzS S
S
¢ŽG’M8ƒNŽMHI8 TnkiojkfmkS 

	



 	

	
	 
!"#
$
$
'''()*+,-+-./*-(*01231(210 %&
456789:;<=>?9@?AB5CD=<89E9FGHI J>KL89M8N5789E9OAPB>EQA=5>9E9RSTUSTGUGV WXYZ[\][^_`abcded_f_edbg_hi_je_kfdbedle_mi_nop_jc_nq_jc_relf_jc_nons_jctlumemjf_f_vwXwxyzX[{|}~z[z€x}‚wƒ[„[ …†‡ˆ‰Š‹ŒWŽ_ede‘_cr_t’tblb’l•f_ef_c^cdcejfd_cetbl•f_™eajlmf‘_šfrfd_e_›frltt•f_œtcšlea_ltemjf_žltš’bld_c_’tšed_tfa’•f_ede_ et_cttfet_cr_tlb’e•f_jc_d’e_mf_Ÿ’mlš lf_jc_›erf_Ÿf’d•f¡g_ _
WXYZ[¢]_^_œtbe_kfdbedle_cmbde_cr_lufd_me_jebe_jc_t’e_’alše•fg_ _
£ejld_fedct_^_‡Xwƒ~yw€Yw[ [
‡Ž…¤W…‹W[][¢¥¦[§[\¨[yw[ƒwYw©ªXz[yw[¢«¢¬Z[ [
­_k®œ¯žœ°±œ_ž­_k­žœ®_²œ™¯²`±¯³­_žœ_›`Ÿk­_Ÿ­´®µ­‘_œ±`ž­_ž­_k`®`°¶‘_mf_’tf_jc_t’et_ebdl’l·ct_acuelt_c_ šfm¸fdrc_dcšclb’e_f_®culrcmbf_¯mbcdmf_cr_tc’t_`dbluft¹_edbg_ns‘_lmšltf_¯‘_ea mce_º‘_lmšltf_¯¯¯‘_ea mce_e»_edbg_¼s‘_lmšltf_¯¯‘_c_edbg_so‘_še’b»_ _
…†ŽŠv†½[ [
WXYZ[\][^_`abcded_f_edbg_hi_je_kfdbedle_mi_no¼_jc_nq_jc_relf_jc_nons_jctlumemjf_f_vwXwxyzX[Œ}x¾yw©~X[¿xÀwyz[yw[z¾Áx[„[ ‡…Â_ede‘_cr_t’tblb’l•f_ef_c^cdcejfd_cetbl•f_™eajlmf‘_šfrfd_e_›frltt•f_œtcšlea_ltemjf_dcealÃed_e_dclt•f_c_eb’ealÃe•f_jf_ ®culrcmbf_¯mbcdmf_je_›Ärede_Ÿ’mlšlea_jc_›erf_Ÿf’d•f_c_je_²cl_­duÄmlše_jf_Ÿ’mlš lf_jc_›erf_Ÿf’d•f¡g_
_
WXYZ[¢]_^_œtbe_kfdbedle_cmbde_cr_lufd_me_jebe_jc_t’e_’alše•fg_ _
£ejld_fedct_^_‡Xwƒ~yw€Yw[ [
‡Ž…¤W…‹W[][¢¥¬[§[\Å[yw[ƒwYw©ªXz[yw[¢«¢¬Z[ [
­_k®œ¯žœ°±œ_ž­_k­žœ®_²œ™¯²`±¯³­_žœ_›`Ÿk­_Ÿ­´®µ­‘_œ±`ž­_ž­_k`®`°¶‘_mf_’tf_jc_t’et_ebdl’l·ct_acuelt_c_ šfm¸fdrc_dcšclb’e_f_®culrcmbf_¯mbcdmf_cr_tc’t_`dbluft¹_edbg_ns‘_lmšltf_¯‘_ea mce_º‘_lmšltf_¯¯¯‘_ea mce_e»_edbg_¼s‘_lmšltf_¯¯‘_c_edbg_so‘_še’b»_ _
…†ŽŠv†½[ [
WXYZ[\][^_`abcded_f_edbg_hi_je_kfdbedle_mi_nn¼_jc_hq_jc_º’mÆf_jc_nons_jctlumemjf_f_vwXwxyzX[‹ª€|~xƒ[¤w~Çw~Xx[„[Œ‹ÂWÂW‹W_ ede‘_cr_t’tblb’l•f_ef_c^cdcejfd_`ac_emjdf_`act_°’mct‘_šfrfd_e_›frltt•f_œtcšlea_ltemjf_e’ded_ft_¸ebft_meddejft_me_r jle_cr_ jct¸efd_jf_›fmtcaÆf_±’bcaed¡g_ _
WXYZ[¢]_^_œtbe_kfdbedle_cmbde_cr_lufd_me_jebe_jc_t’e_’alše•f‘_dcfuemjf^tc_et_jltftl·ct_cr_šfmbdÈdlf‘_cr_ctcšlea_e_ fdbedle_mi_nsoÉnonsg__
£ejld_fedct_^_‡Xwƒ~yw€Yw_ [
‡Ž…¤W…‹W[][¢¥Ê[§[\Å[yw[ƒwYw©ªXz[yw[¢«¢¬Z[ [
­_k®œ¯žœ°±œ_ž­_k­žœ®_²œ™¯²`±¯³­_žœ_›`Ÿk­_Ÿ­´®µ­‘_œ±`ž­_ž­_k`®`°¶‘_mf_’tf_jc_t’et_ebdl’l·ct_acuelt_c_ šfm¸fdrc_dcšclb’e_f_®culrcmbf_¯mbcdmf_cr_tc’t_`dbluft¹_edbg_ns‘_lmšltf_¯‘_ea mce_º‘_lmšltf_¯¯¯‘_ea mce_e»_edbg_¼s‘_lmšltf_¯¯‘_c_edbg_so‘_še’b»_ _
…†ŽŠv†½[ [
WXYZ[\][^_`abcded_f_edbg_hi_je_kfdbedle_mi_nns_jc_hq_jc_º’mÆf_jc_nons_jctlumemjf_f_vwXwxyzX[Œ}x¾yw©~X[¿xÀwyz[yw[z¾Áx[„[ ‡…Â_ede‘_cr_t’tblb’l•f_ef_c^cdcejfd_cetbl•f_™eajlmf‘_šfrfd_e_›frltt•f_œtcšlea_ltemjf_`ealed‘_ešfremÆed_c_dffd_rcjljet_ dcaeblet_ef_¸’mšlfmercmbf‘_dcu’aercmbe•f_c_rcaÆfdlet_mf_tltbcre_jc_ctbešlfmercmbf_dfbeblf_šfmÆcšljf_šfrf_Ëkedc_`ÒaË_mf_Ÿ’mlš lf_jc_ ›erf_Ÿf’d•fg_ _
WXYZ[¢]_^_œtbe_kfdbedle_cmbde_cr_lufd_me_jebe_jc_t’e_’alše•fg_ _
£ejld_fedct_„[‡Xwƒ~yw€Yw_ [
‡Ž…¤W…‹W[][¢¥¨[§[\Å[yw[ƒwYw©ªXz[yw[¢«¢¬Z[ [
­_k®œ¯žœ°±œ_ž­_k­žœ®_²œ™¯²`±¯³­_žœ_›`Ÿk­_Ÿ­´®µ­‘_œ±`ž­_ž­_k`®`°¶‘_mf_’tf_jc_t’et_ebdl’l·ct_acuelt_c_ šfm¸fdrc_dcšclb’e_f_®culrcmbf_¯mbcdmf_cr_tc’t_`dbluft¹_edbg_ns‘_lmšltf_¯‘_ea mce_º‘_lmšltf_¯¯¯‘_ea mce_e»_edbg_¼s‘_lmšltf_¯¯‘_c_edbg_so‘_še’b»_ _

	



 	

	
	 
!"#
$
$
'''()*+,-+-./*-(*01231(210 %&
456789:;<=>?9@?AB5CD=<89E9FGHI J>KL89M8N5789E9OAPB>EQA=5>9E9RSTUSTGUGV WXYZ[\X]^ ^
_`ab^cd^efghijklkfmflkinfopfqlfrmkilkslftpfuvwfqjfxfqjfyzh{mfqjfu|u}fqj~stltqmfmf\€`€‚ƒ`^„…†‡ƒ^ˆƒ‰Š†‹€Œ^^ WXŽ[‘’_ZYflkl•fjf~z~isizs™mflmfjše›jkjlqmkfœjl~is™mflhqstm•fžmmkflfŸms~~™mf ~jžslhf›s~ltqmf¡g›lhslk•flžmlt{lk•f ¢s~žlhs£lk•fmksjtilkfjflts¢j~ilke~jf~mkjfmfžzksjtimfqmfžmtiklimfjflfkj~il™mfqjf~jk›smfqlfjkj~lf¤jhs~~lizk•fjfžmmfimql~fl~f jill~fqmfkmžj~~mfqjfshltil™mfqmfiklt~mkijfžmhjis›mfklizsimftmf¤ztsž¥smfqjfŸlmf¤mzk™m•flkltistqmflfiklt~lk¦tžsl•fhjlhsqlqjfjf j¢jis›sqlqjfqj~ilfmh¥isžlf§hsžlnf f
_`ab^¨dfef ~ilfrmkilkslfjtiklfjf›smkftlfqlilfqjf~zlfzhsžl™mnf f
©lqskfœmlkj~f^Ž`€Œ‡‚€‰a€f ^
Xª«W_«Z^¬X^‘Xª‘ˆ‘‘[‘¬_¬X^¬X^[‘’‘«_­®Z^ ^
¯°€`ƒ±¬a^ \†ƒ`^ X°²`€Œ^ Z³´€aƒ^ µ¶c·±¶¸±¨¶¨¹^ Wº^¹b¹¶¶»¶¶^ ˆ¼‰€Œ‡Œ^½^’²¾‡aŠ¿ƒ^€°^ ˆ€Œa¿ƒ^Ž¯³†‡¾^[«¬_^^ ’ŽÀ^¨ÁbÁ¹¶b¶¨Á±¶¶¶c¶¶^ Ÿz~ijljtimfqjfst~žksÂj~flklflkisžsl™mfqm~fÃjkjlqmkj~fŸhlzqjskf ¤lžjqmfqjfœmz£l•fÄj›ltshqmfrlklfÅl~~s•fÆtÇsl~fÈjsšjskl•f¤lkžsmf Åjkjifjfœsqtjsfqjfœmz£lf©lkqs•ftmfžzk~mfqjfikjstljtimfkmm›sqmf jhlf¦tj~s~fÉfŸllžsil™mfjfj~i™mfr§hsžl•fŸÊr©ftpf uËnË}|n|uËÌ|||oe||•flf~jkfkjlhs£lqmftlfžsqlqjfqjfÅkl~¥hsleÄ͕ftmf jk¥mqmfqjfuvÌ|wÌu|u}flfuÎÌ|wÌu|u}•fžmfmfijlÏf¡rhltjyljtim•f  šjžz™mfjfÍs~žlhs£l™mfÐkljtiÑkslÏfÐfÒjs~hlis›mfjfmf©zqsžsÑksmftmf ŸsžhmfÐkljtiÑksmÓnf f