norma nº 23/1994

3 94 
L--J~-------------~~=--------------------,~ 
<~Q~. 
-
098 
,,, . ,• - . - · :. - ·- -i--- . . . : " : -. - --- -
!: ele ~§ ~ :3/ ,vyv~~~+--
. Vs A - .k ~O-, ___ M __ -_" __ -=-·-1 _• ---------r 
· ç.,23 94 
O! 
3~ 
0 1 
\ 
' 
311 o 
1 
,, 
Ol Ü\CA 
3 
:D\ 
01 . v 
o Q 
U07 
1 t 
1~ 
:Dt 
$EC8v .t>& 
€ F1NANCA5 ~--------t-----_J,_----
(Of\Jí(~ 1 l.. 1 D"1 Df? 
OJ. \/ ::r:r 
0.); ✓ ,;,/ o 
5EcÃo be --f""e500 A~ 1 A 
/ 
€ e Ão µo 5e R.. 1/ 1 e,.,o 1uo//1 A- f?1 o rrJ uN, e, P .4z, 
1'3 
17-
(\)\C PA ~ 
·l 
t 
0 1 1/ 
o \ \,/ 
( ) 1 V 
o \ V 
() 1 \ / 
() 1 ✓ 
i---+--------+---~-:;:, ,._\L.L/·1 ~,r,.LJ? , .. s>e, '~ V 1 ~_ _0_,._1 _ _ u_q_s_A __ A_J_r..1'~_--"- ---------- :----t------ _...,.--1- ) _____ _.::or:1;-1.1.fll10.fl(rJ:;fi:.u ________ ---.:!;--___ -
,--~-----V__,.,_1 e~~ "'· .... ~~<{1. l ' ' , t;::"L .J J.~ [11..\..iL?:.f . ..;.w._t_;,:,,.l..'J;,t,-; ________ I _,..:0_../_-~ - l 
r 
L O L 
1 
,----1---;;:....__:"---~.,;___, • ,_Ja... -.t ( ~~<.,. J ,.., , 1 1 l>- .! __ _ ,.. . ~---·-·-·----------+'--=:i:::_:_f___.,: 1 0-1 : 
i---+------'----- .JI> .. c..... "" :E.=-:. ~ - ,.:;-'o ~;_? ::_~ !?._ R ~ 1 c,p S_ ..1) ,~ <J B B fUV~ t.1..Q _ _ --+-----
✓ ,..(),,,. i,;. J 1.L•. l J (), ,t.n,., 
1 
1 
OJ ..2 t 
o4 _ _ ..;;_1/_ 1)_~.r_ __ ----·-·---------------¼--1-~----1 
1 08 v I U-c~,,..d.JJ 1 ,<; .r s r 
1 
1 o~ 1 
01 
05 / • ..J Cj 
;...,._-1-------+----...;:;. S_.E_ ~ A Q.J)~ ~ G ~ -~· ~~!;; 
oo2, ./ rll ~-r::it·,~G. 
11 
1)2 ~LJI-J oq o.e PÚf?l4.1CÍ::!,+_ --i-----·~ 
1 q -----
'"' 1 ~ 
-1 ~ 
13 
l'.J.. 
C ·1 
C.2 
e 
C5 
UU8 
._ 
_ ::DI V_1 S AO _ t> t K- D1 
.. 'C(3~'_4D~C_v'- ru ~-~-~__c_..1_.X-~-' ...... 9 .... T;__:J::c .. ..:.-'.:::.. .,+-------+---
' / 
' 
\/ 
1' j .. h í.. "'-..' 
. f .-( , ' 1 '- <""<'.\.'\.'\.\.. 
~ ~ 5 = cA O S> <= E úvC r-l<Jl O 
/: Ec. PQR. -E~ 
ct_ ✓ 
.>' ...,v' J / ...,a-
/ 
-l o TECA Pv . L 1C~ Jrv1 C \ ça.t..., 
; , ,~..,..-v::"--.. -- - - -\. - co.J!, ~ 
C ,v, c. ~ / 
'SECA-V 5Av~ 
-[o-de.o-
·/ Jr- --- - L,~e .,,.,~Lo--
cEN\ ~S7C\ R. Soe , RL 
,,,. . 
~Y-<--'-~-..-- ~ r 
,......, - ~ :, .v. ·r ~ [..,-'" :..,V__,,.__., 
1 ct 
:21 
r;~ 
10 
10 
C-2 
í e, 
f t 
13 
1 ) \ \ ," 
1 , 
t ' 
,, 
1 
i 
/ ' :1 ~ 
"1 ~ 
..... . ::; 
1' 
(l ) 
'- ' 
. o .. ~ ..., 
1 
0 4 'T 
e; 1 OG 
1 109 110 
1-1 
10 
//3 
1Íf 
15 
11,0 1 
1-::J￾1g 
;1q 
~o 
21 
Y. () !' , ri ,- 'I ) . ../ 
',1t: )J f'.í / r:y ;,,, , 
"
V 
'º t ◄ 
1 
1 
( 1 ~5,;13 CfJ 
f J 
1 e o,1t 1(, brlt W 
crfu fr. 11,1 úO 
( (.;1~ 11. h,,2
1
1 (/J 
c0i
_ ruB«J_ 
-
-·- [~1} 1g.aoco - e.~1t 1~ h~b {fJ - CA1 ~\O't f, CXJ 
c.«rb 11
1,4 :3 CO 
( 
~1h 11
.
5 16,aJ 
r.~t/1 . ,?JJ b .t-1 VJ 
({~t ,1-l. e 1'~(1 úJ C~'!P -.d 3 ,1 ') 1-~ C0 -----
• 
.......... 
- I 
00 j 
T. H ."D. 
ocg 
- ; r 
- ..) 
c~s 
_,,...\ 
~-... ,~-~ n -- -~ .,.-_(..<..A,.. .... ~ 
XX i J / 
x>< Vtl! 
x x X llf 
XXX /li 
xxi/1 11 
,X X V 
XX 11 I 
11 
F 
f 
• 
r 
r 
4 
)( )( \ / 
x 
j (l 1. ,,, XVI 
~ 
X\/1 
o ) 1 11 0.5 V11 
. 
tq=TI : 
' . \ X cR~ ~5. 3b1, c0 _ 
· X 
- CRi ~ 
5. 398 00 
-
X
I _ CA' 15. ÍfG0, 00 
' X 1 
- Cl{i ,15. 49,2 00 
X \ \ \ 
-
- C~ 4 
5. SJ8 0J 
X l 
- e.A~ 15 
b.L/t, e() 
X V 1 \ 
-
· ,n,
u tJ•,.('\ . e~ 15
_g55 a) . 
xV
1l\ 
-
X\X _ 
1 
e 1G 354 oJ , 
1 
~ e~$ Ab.62~CO ; 
1
00 
O
f D 00 
lP\~ 
-.?1. 3 35 w 
(f-, .23. i5J co 
(~t 
4
1. -:,-cc co 
c0ii 4 5. :;bo r;o 
CKt 4+ 95CCO e~ so...21000 C~ 55.1 1sCO 
e ~i 60. 5o2ow 
l~$ 1 . 59QaJ 
>t
XXVI 1 
e~ so_J-;foooo 
X.)( X 
VI)/ CR$ ~3
. 100 CO 
XXX\ X 
XL 
_p~ \ o., 
' ~ 
01 
0 
·1 
02-
o~ 0 3 
__J 
) ·1 
O 1 
1 
o O !, 
' __ __J.L:,.:). ~ -~~~~ o j __j.__.U2,i)~~~~z:r:z::._---------r----t--l--
,r 0·1 O i ' t -~____1::'._L__~ ~U..n~..J:Ik~ll.Ql...:t....:..,__ ______ --:---t---;..._--l-
'o~ 
l o.J 1 
! 0:3 
i 0-4 
1º5 
1 0:/-
1 1 
Q "2,3 94 
~ 1 
l 
e f?tJ; 11. os _s; ~Li￾11 
C{?jJ o2 ~-t .2~ . 1 ) 1 1 
C/3,J! -2t. 4101 Ler 
C4?j 30 c<.1 f [; I ~-t 
CRJ) 31. 888, ú.- )-,/ 
. 1 
ce,tt b s. s 1-i e 1
--( 
1