norma nº 310/2025

	
	

 

  !!"#$$%&'(##)*+"$%+,+,%-$.*,/%//,
00-010.20$320../4,,,"%"# &&56-60-070 
88806-60-070 

9
:;<=><?>9@A9BCD9E9DF9GH9IJKJLMI9GH9NDNOP9 Q
Q Q RQSTURQTVTWXYZ[RQ\]Q^]\T_Q`TaZU`RYZ[]Q\]QSXbZWc^Z]Q\TQ WRS^]QS]X_d]eQfgQhigQjkQihliQlmnophoqrkiQsktloiQkQnktoukfmloieQ Q
Q Q <vw;xyvz9 9 9 >MKP9CA9{QWgf|kjknQ}e~Qmn€iQ‚nthslQikmkƒQjo„nolieQlgQ[knkljgnQw…G†H…9GH9 wIJ‡ˆ9‰ˆMG…Še9oilfjgQ‹lnmo|o‹lnQfgQkkfmgQofmomhsljgeQZQWgftnkiigQUhsQ{QŒnlioskongQjkQ Riig|olqrkiQjkQWulnliQShfo|o‹loieQ‹ngugojgQ‹kslQku‹nkilQbUQYnkoflukfmgiQkuQ akimŽgQ^pso|lQ`mjlQQWb^‘Q’’}~••’QQ’™eQšhkQg|gnnkn„QfgQ‹kn‚gjgQjkQ~QlQ’Q jkQghmhpngQjkQeQkuQWhnomopl{^nQ QQQQQQQQQQQQQQQQQQQQQ>MKP9NAQ{QTimlQ^gnmlnoleQ|guQnkiilslQjgQjoi‹gimgQfgQlnmotgQlfmknogneQkfmnlQ kuQotgnQflQjlmlQjkQihlQ‹hpso|lqŽgQ Q
9
9
999999‰ˆG…M9wIˆMH›9999999999999999999999999999999999999999999999999999999œHMˆGI9>JžJ›KI9ŸIKMˆ†9=H… H…Mˆ9 QQQQQQQQQ^nkiojkfmkQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQ’¡Q[o|kQQ^nkiojkfmkQ Q
v¢…Mˆ9£ˆM…ˆ9w¤¥H†9x…Šˆ999999999999999999999999999999999999999999999999vMˆGI9=HIGIMI9GH9;…¢H…Mˆ9 QQQQ¦Q[o|kQQ^nkiojkfmkQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQ’¡QUk|nkm„nogQ
Q
999?L†§…ˆ›9=H… H…Mˆ9 QQQQQQ¡QUk|nkm„nogQ 9


	



 	

	
	 
!"
#
#
%%%&'()*+)+,-(+&(./01/&0/. $
23456789:;<=7>=?@3AB;:67C7DEFG H<IJ67K6L3567C7ML<3@<CN?;3<7C7OPQROQEOEF S
SSSTUVWSXVSYVXZ[S\Z]^W_`U^aVbS cdeTfTSghSihfhTgjfhkS
S
l
mnopqorqlstluvwlxlwylz{l|}~}€|lz{lw‚ƒl S
TSehkTSh„hc…†‡iTSgjSYjghfS\hˆ‡k\T†‡ijSgjSe…‰‡cŠY‡jSghScTeYjSej…f‹jŒSVSŽWVSXZSWŽ`WS`U[^Ž^‘ZWS_Z]`^WSZS [Z]^’ZU`^WŒS S
on•l q€~ƒlvtlScV™ZXZ[SšŒ›SœU[WSaž[]Ž_`SWZUZŸSX^ [^`WŒS`VSiZ[Z`XV[S¡z¢{¡lz{l|}£¤l¥¤€z¡¦Œla^W`XVS§`[U^™^§`[SVSZaZUVS ^U^UŽ_`XVŒS‡ScV][ZWWVSkŽ_SS¨[`W^_Z^[VSXZSTWWV™^`‘ZWSXZSc©’`[`WSeŽ^™^§`^WŒS§[V’Va^XVS§Z_`SZ’§[ZW`S‰kS†[Z^`’ZUVWSZ’SˆZWUªVSY«_^™`S \UX`S¬Sc‰Y­S®¯°®š›°±±²³´´´®S¬S®µŒS¶ŽZSV™V[[Z[ SVS§Z[žVXVSXZS´›S`S®´SXZSVŽUŽ[VSXZS¯´¯²ŒSZ’ScŽ[^U^`Y[°S q€~ƒltSShWU`SYV[U`[^`ŒS™V’S[ZWW`_a`SXVSX^W§VWUVSVS`[U^]VS`UZ[^V[ŒSZU[`SZ’Sa^]V[S`SX`U`SXZSWŽ`S§Ž_^™`ªV°S S
­`X^[SkV`[ZWS¬Sm€{·¡z{¢~{S ˆZ[`_XVSTŽ]ŽWUVS¸V_U[`S†Z^¹Z^[`SSvtl¡º{l»lm€{·¡z{¢~{S h_a^[`Se`[^`Sk™¼ZS\^’`SS½l¡º{l»lm€{·¡z{¢~{S h[`_XVS†ZVXV[VSXZSj_^aZ^[`SSvtl{º€{~¾€¡|S ‡¿^`WS†Z^¹Z^[`SStl{º€{~¾€¡|S l
lmnopqorqlstluvvl»lwÀlz{l|}~}€|lz{lw‚ƒl TSehkTSh„hc…†‡iTSgjSYjghfS\hˆ‡k\T†‡ijSgjSe…‰‡cŠY‡jSghScTeYjSej…f‹jŒSVSŽWVSXZSWŽ`WS`U[^Ž^‘ZWS_Z]`^WSZS [Z]^’ZU`^WŒS S
on•l l
q€~ƒlvtlScV™ZXZ[SÁ¿[^`WS`VWSkZ[a^XV[ZWS``^¹VSZW§Z™^Á^™`XVW°S S
{€Â¡z|€{·l m{€Ã|z|·lz{lÄŀ¡¤·l m{€Ã|z|·lqÆ}¡·¡~¡Â|·l T’`X`SXZS\^’`S†VZUS ®µ³®´³¯´¯²S`S®´³®®³¯´¯²Sœ¯µSX^`WŸS ´Ç³´®³¯´¯šS`S´š³´®³¯´¯ÇS ´Ç³´®³¯´¯ÇS`S´š³´®³¯´¯²S \Ž™^``SXVWSk`UVWSXZST_’Z^X`S ´›³®´³¯´¯²S`S¯Ç³®´³¯´¯²Sœ®ÈSX^`WŸS ´¯³´±³¯´¯šS`S´®³´±³¯´¯ÇS e`[™Z_VSTUɍ^VS¨[`X^VSTWW^WS ®´³®®³¯´¯²S`S®±³®®³¯´¯²Sœ®´SX^`WŸS ´Ç³´›³¯´¯šS`S´š³´›³¯´¯ÇS S
q€~ƒltlShWU`SYV[U`[^`ŒS™V’S[ZWW`_a`SXVSX^W§VWUVSVS`[U^]VS`UZ[^V[ŒSZU[`SZ’Sa^]V[S`SX`U`SXZSWŽ`S§Ž_^™`ªV°S S
­`X^[SkV`[ZWS¬Sm€{·¡z{¢~{S ˆZ[`_XVSTŽ]ŽWUVS¸V_U[`S†Z^¹Z^[`SSvtl¡º{l»lm€{·¡z{¢~{S h_a^[`Se`[^`Sk™¼ZS\^’`SS½l¡º{l»lm€{·¡z{¢~{S h[`_XVS†ZVXV[VSXZSj_^aZ^[`SSvtl{º€{~¾€¡|S ‡¿^`WS†Z^¹Z^[`SStl{º€{~¾€¡|S