norma nº 3107/2012


	
	







 
 !"!#$%& '()*'+',*#- .#/012& $3& *"4 (5!"& $/336#

  ",! 7 '"()*'+',89:;9<=>?@=AB=C?2 D>=8?8?!:?E<=C89 8?@FA29GHFGI<:G9C>?=?8:DI?D>?C?<>:J?3$.2'48=9:"<JKC:H=(FC:H:I=A2 7L@5 !2MF9=+KG=<=8949<9=8?<9D=I<?N?F9A9D=CH:?C=9I<?GFAJ==D9JF:C>9 
O <>#3%#7:H=?(FC:HPI:?89:;9<=>?=F>?<:B=8?==A>9<=<?<>#$%8=9: (FC:H:I=AC#-.#/01289$389C?N9G;<?89$/332MF9I=DD==>9<=D9JF:C>9<98=QR?S 
T<>#$%#7:H=?(FC:HPI:?89:;9<=>?@=AB=C?2!@2=F>?<:B=8?=<9I=DD=<9G H?G?8=>?J<=>F:>?2U'@)V'*&W@!'& @)+"@")!)E)'2 +"(X!+'"'(,"!YZ"  [,"!YZ"&2:CDH<:>=C?+*,\D?; C#-3.#0$]#../^///3V//2H?GD989C=:C_=4:=5=<H=2`G/a2(FC:HPI:?89 :;9<=>?@=AB=C?2!@2=b<9=89./#///G$c><:C>=G:AG9><?DMF=8<=8?Dd2 89N:8=G9C>9H9<H=8=H?G=A=G;<=8??FD:G:A=<2H?GI=N:G9C>=QR?289eG cH:CH?G9><?Dd89A=<JF<=289>?8=b<9=89H:<HFA=QR?8?DN9PHFA?D98<9C=J9CD 8=DbJF=DfAFN:=:D2;9GH?G?I?Q?=<>9D:=C?2H?GN=BR?89eG.^_2H?G;?G;= 9<9D9<N=>g<:?893/#///A:><?D2H?G>F;FA=QR?898:D><:;F:QR?9G=Q? J=AN=C:B=8?2H_9J=C8?=>?8?D?DI<h8:?DiFC>=G9C>9H?G8F=Dc/$dA=J?=D89 3e/G$cH9C>?9H:CMF9C>=G9><?DMF=8<=8?Dd2H?GI<?fFC8:8=8989$=$2eG2 89N:8=G9C>9H9<H=8=DH?G=A=G;<=8?D2H?GA?C=D89:GI9<G9=;:A:B=QR?2H=:j= 8989H=C>=QR?99MF=A:B=QR?2=9<=8?<I=<==A=J?=2
k
	lmn
o pqr	s
q
sol



q
	tuoq


v 
l
q

oo
	



lp
o
k
 
qo
qq
wq
o
qq


u
o

l

u
l
l x




q

	yz
q


qou


y{


l

 


qqsvl
l

y{
l


l

|# 
<>#$%# D>=9:9C><=9GN:J?<C=8=>=89DF=IF;A:H=QR?# 
+9C><?8G:C:D><=>:N?(FC:H:I=A}:AD?C5?9C:E9~9_<89:;9<=>?@=AB=C?2 !@2=?D308:=D8?GD89f9N9<9:<?89$/3$# 
    \"@ `!L€L*@`' ,<9f9:>?(FC:H:I=A !9J:D><9VD99,F;A:MF9VD9 5 (!*L'' !" @9H<9>b<:=8=8G:C:D><=QR?