norma nº 2730/2009

	




 		 
!


! 
"


#
$
 #	 ! 	
% &
& & 

	'(&)*+(,-./&0-12-3/4&56.-'/&'/&7*/&8,-3'(&'/&0914& :;<&0;=574&(>&?9>@,*>(3./&-/&'*6@/6./&3/&;,.*A/&BCD4&EF4&'-&)(*&G,AH3*?-&I93*?*@-1&J9(&-& KH>-,-&I93*?*@-1&'(&F(,(-'/,(6&-@,/L/9&(4&(1(&6-3?*/3-&-&

M 
& & & & & 
 &
  	N
O
PQ:*?-&/&I93*?R@*/&'(&)*+(,-./&0-12-3/&-9./,*2-'/&-&?,*-,&3-& ;'>*3*6.,-ST/&K(3.,-1*2-'-4&.,U6&?-,A/6&'(&@,/L*>(3./&(V(.*L/&'(&WX?3*?/&(>&53V(,>-A(>&?/>& V/,>-ST/&-&3RL(1&>X'*/&(&Y-+*1*.-ST/&(6@(?RV*?-4&?/>&?-,A-&Y/,Z,*-&6(>-3-1&'(&[\&]J9-,(3.-^& Y/,-64&?/>&,(>93(,-ST/&&?/3V/,>(&/&@-',T/&_4&?1-66(&`;ab& 
& & 	N

PQ&G0&?-,A/&/,-&?,*-'/64&&(6.-,T/&69c(*./6&-/&7(A*>(&d9,R'*?/&e3*?/&'/6& 0(,L*'/,(6&fg+1*?/6&I93*?*@-*6&'(&)*+(,-./&0-12-3/4&)(*&I93*?*@-1&hi\jk\4&'(&B\&'(&;+,*1&'(& Bkk\4&(&)(*&I93*?*@-1&lbm&kDDjkB4&'(&Ch&'(&d93Y/&'(&BbkkBb& &
& & 	N

PQ&;6&-.,*+9*Sn(64&?/3'*Sn(6&(&,(J9*6*./6&@-,-&f,/L*>(3./&5V(.*L/&@-,-&/6& ?-,A/6&?/36.-3.(6&3(6.-&)(*4&&(6.T/&3/&-3(o/&g3*?/4&J9(&X&@-,.(&*3.(A,-3.(&'-&>(6>-b& &
& & 	N
p
PQ&;6&'(6@(6-6&'(?/,,(3.(6&'-&-@1*?-ST/&'(6.-&)(*4&6(,T/&69@/,.-'/6&@(1-6& 6(A9*3.(6&q/.-Sn(6&G,S->(3.Z,*-6&@,r@,*-6b& & & & & & 	N
s
PQ&56.-&)(*&(3.,-,Z&(>&L*A/,&3-&'-.-&'(&69-&@9+1*?-ST/4&,(L/A-3'/t6(&-6& '*6@/6*Sn(6&(>&?/3.,Z,*/b& &
& & K(3.,/&;'>*3*6.,-.*L/&I93*?*@-1&u*16/3&=/(3*&8(v(Y,&'(&)*+(,-./&0-12-3/4&-/6& Ci&'*-6&'(&:(L(,(*,/&'(&C\\kb& &
& & & & & & & &&&&&&&&&&dG0w&x7<y<;l0xE& zN{|}~€ &
7(A*6.,(t6(&(&f9+1*J9(t6(&& 5q5);7&q;));KG7W& 0(?,(.Z,*/&'-&;'>*3*6.,-ST/ &

	




 
 ! "#$% &'" ()*+,


-	.
 /0%102" 3#)4 5%2 67589:;;<<=<>?@A=8 5 #50502%5)/B;<>8BAC=:8:D<=@>;EB8=<8F8A=;@>;<;GC@=:8:;<:;G8=DB ADGFH;I=:8:;>JA@=A8K<DL8<CF;BM=<ND:D;@O;BG;=BDADGD)";@>BD"=B9BE=ADK;G;BE?@A=8K P;G8>DHDE=8KP;GD:=@QG=A8KP;GD:=RH=<;K@;D@8>DHDE=8KDL<>;>BSA=8KD@ADHDE=8K<8H8:; B;ACF;B8TNDKFU<8@;<>J<=ADKCBE?@A=8KC@=:8:;:;>;B8F=8=@>;@<=M8;C@=:8:;=@>;BG;:=RB=8V 3/(50#% W' 6X5)I;AC>8B>B8>8G;@>DFB;<AB=>D;:;BD>=@8K@8<C@=:8:;<:; =@>;B@8TND<DL8<CF;BM=<ND:D;@O;BG;=BDK>8=<ADGD)/B;F8BD:8F;H;F8B8A=BCBE=8K8<F=B8TND:D >B8>DB;<F=B8>UB=DYAC=:8:D<ADG>B8ZC;D>DG=8[8<F=B8TNDKP=E=;@;KACB8>=MD;>BDA8:;A8:8BTDY AC=:8:D<;8:G=@=<>B8TND:;:=;>8<FDB<D@:8YB;GDTND:;<D@:8<E8<>B=A8<K;@>JB=A8;M;<=A8Y AD@>BDH;;AC=:8:D<ADGC>B=TNDF8B;@>;B8H#D>8HY"DHDA8TND:;<D@:8B;>8HY=@<>8H8TND:;<DBD F8B8=BB=E8TNDM;<=A8HAD@>S@C8Y;@;G8FDBADHD<>DG=8Y>BDA8:;LDH<8<:;D<>DG=8<YG;:=B :B;@RE;G;B;O8\;BMRACD:D<:B;@D<YB;>=B8:8:;:B;@D<<=GFH;<:;MRACD<YACB8>=MD<;G OH;LD>DG=8A8>;>;B<CL;HRM=8]<PC@>^8B>;B=DM;@D<DK:=RH=<;F;B=>D@=8HYFC@TND=@>B8LM;@D<8FDB AQ@CH8ADGG8@:B=HY;I;AC>8B>8B;O8<B;O;B;@>;<8AD@<;B8TNDKM8H=:8:;;8FH=A8TND:;M8A=@8<Y B;8H=\8B;FBDA;:;B8H;=>CB8:;>;<>;<F8B88O;B=TND:;EH=A;G=8A8F=H8BYB;>=B8BDO;AP8G;@>D F8BA=8H:DAD@>BDH;PS:B=ADYM;B=O=A8B;8@D>8B8/B;<<ND2;@D<8";@>B8HYH=GF;\8KGD@>8E;G; >BDA8:D<A=BAC=>D<;O=H>BD<:D<B;<F=B8:DB;<YI;AC>8B8<8>=M=:8:;<:;>;BG=@8:8<F;HD ;@O;BG;=BDB;<FD@<RM;HF;H8C@=:8:;:;<;BAM=TDZC;@ND;<>;_8G8ZC=:;<AB=>8<KG8<ZC;O8T8G F8B>;:;<C8<8>B=LC=T`;<AD@ODBG;;<>8L;H;A=:D@8H;=aVbcdecf;:;AB;>DcbVbgfeda;I;AC>8B >8B;O8<8O=@<V "0 6X50#%W(h)   8i7hDBRB=DDBG8H)bgPDB8<<;G8@8=<   Li7C>B8<);I;BASA=D:DA8BED;I=E;8FB;<>8TND:;<;BM=TD<j@D=>;K<RL8:D<K :DG=@ED<;O;B=8:D<K;GPD<F=>8=<YFD:;BND<;B;I=E=:D<FH8@>`;<K:;8ADB:DADG;<A8H8 DBE8@=\8:8KL;GADGD8DC<D:;C@=ODBG;ODB@;A=:DF;HD3C@=ASF=DV %k' 5 #5/%/%2 3#)   8i7 @<>BCTND)SM;H3J:=DV   Li7h8L=H=>8TND&C@A=D@8H):=FHDG8:;ACB<D>JA@=AD:;;@O;BG8E;G :;M=:8G;@>;B;E=<>B8:DY   Ai7=:8:;)3S@=G8ld8@D<V %"%'#3#)3;:=8@>;AD@ACB<DF9LH=ADV 5"61/%& 55 ()0;8ADB:DADGD%;E=G;mCBS:=ADn@=AD:D<<;BM=:DB;<:D 3C@=ASF=DV