You are on page 1of 13

Documento descarregado pelo utilizador PwC (10.8.0.142) em 30-12-2015 11:32:38.

© Todos os direitos reservados. A cópia ou distribuição não autorizada é proibida.

3 ;P932 L 67 ,) M/" 7"O 1. 928Q/430. 12 0./7 <2912 L &- 12 12=25/97 12 &$%) &-,'
4^`US[ ),q 4^`US[ *&q

BKXKW[GX 6SYWGJG KR [OMTW

)& B[ Y[YQZ`[ PM M__UZM`a^M PQ "ZU`UbM$ ^M`U"OM|{[ [a 4 \^Q_QZ`Q FQ_[Xa|{[ QZ`^M QY bUS[^ Z[ PUM _QSaUZ`Q
MPQ_{[ x \^Q_QZ`Q 6[ZbQZ|{[ [a M aYM QYQZPM x YQ_YM$ M[ PM _aM \aNXUOM|{[$ Q M 6[ZbQZ|{[ ^QRQ^UPM Z[ M^`US[
[_ 8_`MP[_ DM^`Q_ \[PQ^{[ R[^YaXM^ ^Q_Q^bM_& MZ`Q^U[^ \^[Paf QRQU`[_ QY O[ZR[^YUPMPQ O[Y [ ]aQ ZQXM
*& IY 8_`MP[ DM^`Q \[PQ M ]aMX]aQ^ Y[YQZ`[ ^Q`U^M^ _Q Q_`U\aXM&
aYM _aM ^Q_Q^bM \^~bUM \[^ YQU[ PQ Z[`U"OM|{[ Q_O^U`M 4\^[bMPM QY 0 PQ 7QfQYN^[ PQ *()-&
M[ PQ\[_U`y^U[& 4 ^Q`U^MPM PQ aYM ^Q_Q^bM \^[Paf QRQU`[
UYQPUM`MYQZ`Q M\•_ Z[`U"OM|{[ M[ PQ\[_U`y^U[& DaNXU]aQ%_Q&
4^`US[ )-q C D^Q_UPQZ`Q PM 4__QYNXQUM BMOU[ZMX$ &7IRC@F .FIIF
5KSsSIOG 17DFI

)& EaMX]aQ^ 8_`MP[ DM^`Q \[PQ PQZaZOUM^ M \^Q_QZ`Q 4?>F6>fe? 6>DB6 2 B6@j3<942 56 423?
6[ZbQZ|{[ M`^Mb~_ PQ Z[`U"OM|{[ Q_O^U`M M[ PQ\[_U`y^U[& F6B56 6 2 B6@j3<942 52 8E9>g 39CC2E
@2B2 6F9D2B 2 5E@<2 DB93ED2fe? 6
*& 4 PQZ„ZOUM \^[Paf QRQU`[ Z[bQZ`M "1(# PUM_ M\_ M @B6F6>9B 2 6F2Ce? 79C42< 6= =2DgB92
PM`M P[ PQ\•_U`[ PM Z[`U"OM|{[ Q_O^U`M& 56 9=@?CD?C C?3B6 ? B6>59=6>D?
+& 4 \QPUP[ P[ 8_`MP[ DM^`Q PQZaZOUMZ`Q$ ZM PM`M QY 4 FQ\„NXUOM PQ 6MN[ JQ^PQ Q M FQ\„NXUOM PM ;aUZ~
]aQ M PQZ„ZOUM \^[Paf QRQU`[$ PQUdM^{[ PQ _Q^ a`UXUfMPM_ 5U__Ma$ PQ_QVMZP[ OQXQN^M^ aYM O[ZbQZ|{[ \M^M QbU`M^ M
`[PM_ M_ O•\UM_ PM_ XU_`M_ PQ Ma`[^UPMPQ_$ PM_ YQPUPM_ Pa\XM `^UNa`M|{[ Q \^QbQZU^ M QbM_{[ "_OMX QY YM`~^UM PQ
MP[\`MPM_ Q P[_ \^[OQPUYQZ`[_ PU_\[Z€bQU_ \M^M M ^QPa|{[ UY\[_`[_ _[N^Q [ ^QZPUYQZ`[$ MO[^PM^MY ZM_ PU_\[_U|ƒQ_
P[_ [N_`yOaX[_ ^QSaXMYQZ`M^Q_ R[^ZQOUPM_ \QX[ 8_`MP[ _QSaUZ`Q_2
DM^`Q ]aQ PQZaZOUQ M \^Q_QZ`Q 6[ZbQZ|{[&
4^`US[ ).q 64DvHI@C =

5KUTXOYlWOT dRHOYT JK GUQOIGnmT JG 4TS[KSnmT


2 123000 002958

C GQO^Q`y^U[%SQ^MX PM_ BM|ƒQ_ IZUPM_ _Q^y [ PQ\[_U`y^U[ 4^`US[ )&q


PM \^Q_QZ`Q 6[ZbQZ|{[& @KXXTGX [OXGJGX
4^`US[ )/q
8_`M 6[ZbQZ|{[ M\XUOM%_Q x_ \Q__[M_ ^Q_UPQZ`Q_ PQ aY
DK\YTX GZYpSYOITX [a PQ MYN[_ [_ 8_`MP[_ 6[Z`^M`MZ`Q_&
C [^USUZMX PM \^Q_QZ`Q 6[ZbQZ|{[$ OaV[_ `Qd`[_ QY y^MNQ$ 4^`US[ *&p
OTUZ•_$ UZSX•_$ R^MZO•_$ ^a__[ Q Q_\MZT[X _{[ USaMXYQZ`Q
9RUTXYTX [OXGJTX
Ma`•Z`UO[_$ _Q^y PQ\[_U`MP[ VaZ`[ P[ PQ\[_U`y^U[& G• _Q^{[
MNQ^`[_ M M__UZM`a^M QY HMY\Q^Q$ M )0 PQ >aZT[ PQ )110$ )& 8_`M 6[ZbQZ|{[ M\XUOM%_Q M[_ UY\[_`[_ _[N^Q [
[_ `Qd`[_ Ma`•Z`UO[_ QY UZSX•_$ R^MZO•_ Q Q_\MZT[X& C ^QZPUYQZ`[ QdUSUP[_ \[^ aY 8_`MP[ 6[Z`^M`MZ`Q$ \[^ aYM
PQ\[_U`y^U[ \^Q\M^M^y \[_`Q^U[^YQZ`Q Q [ YMU_ ^M\UPMYQZ`Q _aM _aNPUbU_{[ \[X€`UOM [a MPYUZU_`^M`UbM [a Ma`M^]aUM
\[__€bQX [_ `Qd`[_ QY y^MNQ$ OTUZ_ Q ^a__[& X[OMX$ _QVM ]aMX R[^ [ _U_`QYM a_MP[ \M^M M _aM \Q^OQ\|{[&
8Y `Q_`QYaZT[ P[ ]aQ$ [_ MNMUd[ M__UZMP[_$ PQbUPMYQZ`Q *& G{[ O[Z_UPQ^MP[_ UY\[_`[_ _[N^Q [ ^QZPUYQZ`[ [_
Ma`[^UfMP[_ \M^M [ QRQU`[$ M__UZM^MY M \^Q_QZ`Q 6[ZbQZ|{[& UY\[_`[_ UZOUPQZ`Q_ _[N^Q [ ^QZPUYQZ`[ `[`MX [a _[N^Q
9QU`[ QY HMY\Q^Q "9UZXzZPUM#$ QY )0 PQ >aZT[ PQ )110& \M^OQXM_ P[ ^QZPUYQZ`[$ UZOXa€P[_ [_ UY\[_`[_ _[N^Q [_
SMZT[_ PQ^UbMP[_ PM MXUQZM|{[ PQ NQZ_ Y[NUXUy^U[_ [a
kkkkkk UY[NUXUy^U[_$ [_ UY\[_`[_ _[N^Q [ Y[Z`MZ`Q SX[NMX P[_
bQZOUYQZ`[_ [a _MXy^U[_ \MS[_ \QXM_ QY\^Q_M_$ NQY O[Y[
BKXTQZnmT Sa (,*&F999&)'(, [_ UY\[_`[_ _[N^Q M_ YMU_%bMXUM_&
JK )0 JK JK^KRHWT
+& C_ UY\[_`[_ MO`aMU_ M ]aQ Q_`M 6[ZbQZ|{[ _Q M\XUOM
4 4__QYNXQUM BMOU[ZMX b[`M$ Z[_ `Q^Y[_ PM MX€ZQM 8# _{[$ Z[YQMPMYQZ`Q2
P[ M^`US[ )/1&q PM 6[Z_`U`aU|{[$ M _QSaUZ`Q FQ_[Xa|{[2
7# B[ OM_[ PM FQ\„NXUOM PQ 6MN[ JQ^PQ2
4^`US[ )&q

2UWT[GnmT
U# C =Y\[_`[ _[N^Q [ FQZPUYQZ`[ PM_ DQ__[M_
6[XQO`UbM_ "=FD6#3
u M\^[bMPM$ \M^M ^M`U"OM|{[$ M 6[ZbQZ|{[ QZ`^Q M
FQ\„NXUOM PQ 6MN[ JQ^PQ Q M FQ\„NXUOM PM ;aUZ~%5U__Ma UU# C =Y\[_`[ _[N^Q [ FQZPUYQZ`[ PM_ DQ__[M_
\M^M 8bU`M^ M 7a\XM H^UNa`M|{[ Q D^QbQZU^ M 8bM_{[ 9U_OMX GUZSaXM^Q_ "=FDG#
QY AM`~^UM PQ =Y\[_`[_ _[N^Q [ FQZPUYQZ`[$ M__UZMPM UUU# C =Y\[_`[ PQ UZO•ZPU[ [a PQ^^MYM3
QY 5U__Ma$ M[_ )1 PUM_ P[ Y•_ PQ >aXT[ PQ *()-$ OaV[
`Qd`[ _Q \aNXUOM QY MZQd[ x \^Q_QZ`Q FQ_[Xa|{[$ PM ]aMX "M _QSaU^ ^QRQ^UP[_ \QXM PQ_USZM|{[ nUY\[_`[ OMN[%
RMf \M^`Q UZ`QS^MZ`Q& bQ^PUMZ[r#3

https://kiosk.incv.cv E602608A-86EF-43A6-8D2A-71CB24AE951A
Documento descarregado pelo utilizador PwC (10.8.0.142) em 30-12-2015 11:32:38.
© Todos os direitos reservados. A cópia ou distribuição não autorizada é proibida.

&-,( 3 ;P932 L 67 ,) M/" 7"O 1. 928Q/430. 12 0./7 <2912 L &- 12 12=25/97 12 &$%)

8# B[ OM_[ PM FQ\„NXUOM PM ;aUZ~ 5U__Ma2 <# C `Q^Y[ n_[OUQPMPQr _USZU"OM ]aMX]aQ^ \Q__[M
O[XQO`UbM [a ]aMX]aQ^ QZ`UPMPQ `^M`MPM O[Y[
U# C =Y\[_`[ D^["__U[ZMX "=D#3 \Q__[M O[XQO`UbM \M^M "Z_ `^UNa`y^U[_3
UU# 4 6[Z`^UNaU|{[ =ZPa_`^UMX "6=#3 =# 4_ Qd\^Q__ƒQ_ nQY\^Q_M PQ aY 8_`MP[ 6[Z`^M`MZ`Qr
Q nQY\^Q_M P[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Qr
UUU# C =Y\[_`[ PQ 6M\U`MU_ "=6#3
_USZU"OMY$ ^Q_\QO`UbMYQZ`Q$ aYM QY\^Q_M
Ub# 4 6[Z`^UNaU|{[ D^QPUMX I^NMZM "6DI#3 Qd\X[^MPM \[^ aY ^Q_UPQZ`Q PQ aY 8_`MP[
6[Z`^M`MZ`Q Q aYM QY\^Q_M Qd\X[^MPM \[^ aY
b# 4 6[Z`^UNaU|{[ D^QPUMX F„_`UOM "6DF#& ^Q_UPQZ`Q P[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q3

"M _QSaU^ ^QRQ^UP[ \QXM PQ_USZM|{[ nUY\[_`[ SaUZQQZ_Qr#& ># 4 Qd\^Q__{[ n`^yRQS[ UZ`Q^ZMOU[ZMXr _USZU"OM
]aMX]aQ^ `^MZ_\[^`Q \[^ ZMbU[ [a MQ^[ZMbQ
,& 4 6[ZbQZ|{[ _Q^y `MYN~Y M\XUOybQX M[_ UY\[_`[_ Qd\X[^MP[ \[^ aYM QY\^Q_M PQ aY 8_`MP[
PQ ZM`a^QfM UP•Z`UOM [a _UYUXM^ ]aQ QZ`^QY QY bUS[^ 6[Z`^M`MZ`Q$ QdOQ\`[ _Q [ ZMbU[ [a MQ^[ZMbQ
\[_`Q^U[^YQZ`Q x PM`M PM M__UZM`a^M PM 6[ZbQZ|{[ Q R[^ Qd\X[^MP[ _[YQZ`Q QZ`^Q XaSM^Q_ _U`aMP[_
]aQ bQZTMY M MO^Q_OQ^ M[_ MO`aMU_ [a M _aN_`U`a€%X[_& Z[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q3
4_ Ma`[^UPMPQ_ O[Y\Q`QZ`Q_ P[_ 8_`MP[_ 6[Z`^M`MZ`Q_
O[YaZUOM^{[ aYM x [a`^M M_ Y[PU"OM|ƒQ_ UY\[^`MZ`Q_ ?# 4 Qd\^Q__{[ nMa`[^UPMPQ O[Y\Q`QZ`Qr _USZU"OM2
UZ`^[PafUPM_ ZM_ ^Q_\QO`UbM_ XQSU_XM|ƒQ_ "_OMU_&
U# FQXM`UbMYQZ`Q M 6MN[ JQ^PQ2 [ AUZU_`^[ PM_
64DvHI@C == 9UZMZ|M_$ [ 7U^QO`[^ BMOU[ZMX PM FQOQU`M P[
8_`MP[ [a [_ _Qa_ ^Q\^Q_QZ`MZ`Q_ Ma`[^UfMP[_3
5K!SOnrKX
UU# FQXM`UbMYQZ`Q M ;aUZ~ 5U__Ma2 [ AUZU_`^[ PM_
4^`US[ +&p 9UZMZ|M_$ [ 7U^QO`[^ PM_ 6[Z`^UNaU|ƒQ_ Q =Y\[_`[_
5K!SOnrKX MKWGOX
[a [_ _Qa_ ^Q\^Q_QZ`MZ`Q_ Ma`[^UfMP[_3

)& DM^M QRQU`[_ PQ_`M 6[ZbQZ|{[$ M Z{[ _Q^ ]aQ [ O[Z`Qd`[ @# C `Q^Y[ nZMOU[ZMXr PQ_USZM2
QdUVM UZ`Q^\^Q`M|{[ PURQ^QZ`Q2 U# IYM \Q__[M _UZSaXM^ ]aQ `QZTM M ZMOU[ZMXUPMPQ
2 123000 002958

PQ aY 8_`MP[ 6[Z`^M`MZ`Q3 Q
7# C `Q^Y[ n6MN[ JQ^PQr O[Y\^QQZPQ [ `Q^^U`•^U[
PM FQ\„NXUOM PQ 6MN[ JQ^PQ _U`aMP[ ZM O[_`M UU# IYM \Q__[M O[XQO`UbM$ _[OUQPMPQ PQ \Q__[M_
[OUPQZ`MX MR^UOMZM$ M_ ySaM_ UZ`Q^U[^Q_$ [ Q_\M|[ [a M__[OUM|{[ O[Z_`U`a€PM PQ TM^Y[ZUM O[Y M
M~^Q[$ [ ^Q_\QO`Ub[ YM^ `Q^^U`[^UMX Q$ NQY M__UY$ XQSU_XM|{[ QY bUS[^ ZaY 8_`MP[ 6[Z`^M`MZ`Q&
M_ [a`^M_ f[ZM_ [ZPQ$ QY O[ZR[^YUPMPQ O[Y M
XQSU_XM|{[ OMN[%bQ^PUMZM Q [ PU^QU`[ UZ`Q^ZMOU[ZMX$ *& B[ ]aQ _Q ^QRQ^Q x M\XUOM|{[ PM 6[ZbQZ|{[$ ZaY PMP[
M FQ\„NXUOM PQ 6MN[ JQ^PQ `QY2 Y[YQZ`[$ \[^ aY 8_`MP[ 6[Z`^M`MZ`Q$ ]aMX]aQ^ Qd\^Q__{[
Z{[ PQ"ZUPM PQ [a`^[ Y[P[ PQbQ^y `Q^$ M Z{[ _Q^ ]aQ [
U# 7U^QU`[_ _[NQ^MZ[_ \M^M "Z_ PQ Qd\X[^M|{[ O[Z`Qd`[ QdUVM UZ`Q^\^Q`M|{[ PURQ^QZ`Q$ [ _USZU"OMP[ ]aQ
Q M\^[bQU`MYQZ`[$ O[Z_Q^bM|{[ Q SQ_`{[ P[_ XTQ R[^ M`^UNa€P[ ZQ__Q Y[YQZ`[ \QXM XQSU_XM|{[ PQ__Q
^QOa^_[_ ZM`a^MU_$ bUb[_ [a Z{[ bUb[_$ PM_ ySaM_ 8_`MP[ ]aQ ^QSaXM [_ UY\[_`[_ M ]aQ M 6[ZbQZ|{[ _Q
_[N^QVMOQZ`Q_ M[ XQU`[ P[ YM^$ P[ XQU`[ P[ YM^ M\XUOM$ \^QbMXQOQZP[ M UZ`Q^\^Q`M|{[ ^Q_aX`MZ`Q PQ_`M
Q P[ _aN_[X[3 [a XQSU_XM|{[ "_OMX _[N^Q M ]aQ PQO[^^M PQ [a`^M XQSU_XM|{[
PQ__Q 8_`MP[&
UU# >a^U_PU|{[ ^QXM`UbMYQZ`Q x O[X[OM|{[ Q a`UXUfM|{[
PQ UXTM_h M^`U"OUMU_$ UZ_`MXM|ƒQ_ Q Q_`^a`a^M_$ 4^`US[ ,&p
UZbQ_`USM|{[ OUQZ`€"OM YM^UZTM Q \^[`QO|{[ Q BKXOJKSYK
\^Q_Q^bM|{[ P[ YQU[ YM^UZT[3
)& DM^M QRQU`[_ PQ_`M 6[ZbQZ|{[$ M Qd\^Q__{[ n^Q_UPQZ`Q
8# C `Q^Y[ n;aUZ~ 5U__Mar O[Y\^QQZPQ [ `Q^^U`•^U[ PM PQ aY 8_`MP[ 6[Z`^M`MZ`Qr _USZU"OM ]aMX]aQ^ \Q__[M ]aQ$
FQ\„NXUOM PM ;aUZ~%5U__Ma _U`aMP[ Z[ O[Z`UZQZ`Q \[^ bU^`aPQ PM XQSU_XM|{[ PQ__Q 8_`MP[$ Q_`y M€ _aVQU`M M
MR^UOMZ[$ UZOXaUZP[ M_ ySaM_ UZ`Q^U[^Q_ Q [ UY\[_`[ PQbUP[ M[ _Qa P[YUO€XU[$ x _aM ^Q_UPZOUM$ M[ X[OMX
YM^ `Q^^U`[^UMX Q$ NQY M__UY$ ]aMX]aQ^ [a`^[ PQ PU^QO|{[ [a M ]aMX]aQ^ [a`^[ O^U`~^U[ PQ ZM`a^QfM _UYUXM^$
Q_\M|[ [ZPQ$ QY O[ZR[^YUPMPQ O[Y M XQSU_XM|{[ Q M\XUOM%_Q USaMXYQZ`Q M Q__Q 8_`MP[ Q x_ _aM_ _aNPUbU_ƒQ_
SaUZQQZ_Q Q [ PU^QU`[ UZ`Q^ZMOU[ZMX$ M FQ\„NXUOM \[X€`UOM_ [a MPYUZU_`^M`UbM_ [a Ma`M^]aUM_ X[OMU_& H[PMbUM$
PM ;aUZ~%5U__Ma `QY PU^QU`[_ _[NQ^MZ[_ [a PQ Q_`M Qd\^Q__{[ Z{[ UZOXaU ]aMX]aQ^ \Q__[M ]aQ Q_`y _aVQU`M M
Va^U_PU|{[3 UY\[_`[ ZQ__Q 8_`MP[ M\QZM_ ^QXM`UbMYQZ`Q M[ ^QZPUYQZ`[
PQ R[Z`Q_ X[OMXUfMPM_ ZQ__Q 8_`MP[&
9# 4_ Qd\^Q__ƒQ_ naY 8_`MP[ 6[Z`^M`MZ`Qr Q n[ [a`^[
8_`MP[ 6[Z`^M`MZ`Qr _USZU"OMY 6MN[ JQ^PQ [a *& EaMZP[$ \[^ bU^`aPQ P[ PU_\[_`[ Z[ Z&q )$ aYM \Q__[M
;aUZ~ 5U__Ma$ O[Z_[MZ`Q ^Q_aX`Q P[ O[Z`Qd`[3 _UZSaXM^ R[^ ^Q_UPQZ`Q PQ MYN[_ [_ 8_`MP[_ 6[Z`^M`MZ`Q_$
M _U`aM|{[ _Q^y ^Q_[XbUPM O[Y[ _Q _QSaQ2
;# C `Q^Y[ n\Q__[Mr O[Y\^QQZPQ aYM \Q__[M _UZSaXM^$
aYM _[OUQPMPQ Q ]aMX]aQ^ [a`^[ MS^a\MYQZ`[ 7# GQ^y O[Z_UPQ^MPM ^Q_UPQZ`Q M\QZM_ P[ 8_`MP[ QY ]aQ
PQ \Q__[M_3 `QZTM aYM TMNU`M|{[ \Q^YMZQZ`Q x _aM PU_\[_U|{[3

https://kiosk.incv.cv E602608A-86EF-43A6-8D2A-71CB24AE951A
Documento descarregado pelo utilizador PwC (10.8.0.142) em 30-12-2015 11:32:38.
© Todos os direitos reservados. A cópia ou distribuição não autorizada é proibida.

3 ;P932 L 67 ,) M/" 7"O 1. 928Q/430. 12 0./7 <2912 L &- 12 12=25/97 12 &$%) &-,)

_Q `UbQ^ aYM TMNU`M|{[ \Q^YMZQZ`Q x _aM PU_\[_U|{[ ,& B{[ [N_`MZ`Q M_ PU_\[_U|ƒQ_ MZ`Q^U[^Q_ PQ_`Q M^`US[$
QY MYN[_ [_ 8_`MP[_$ _Q^y O[Z_UPQ^MPM ^Q_UPQZ`Q M Qd\^Q__{[ nQ_`MNQXQOUYQZ`[ Q_`ybQXr Z{[ O[Y\^QQZPQ2
M\QZM_ P[ 8_`MP[ O[Y [ ]aMX _QVMY YMU_ Q_`^QU`M_
M_ _aM_ ^QXM|ƒQ_ \Q__[MU_ Q QO[ZYUOM_ "OQZ`^[ 7# 4_ UZ_`MXM|ƒQ_ a`UXUfMPM_ aZUOMYQZ`Q \M^M
PQ UZ`Q^Q__Q_ bU`MU_#3 M^YMfQZM^$ Qd\[^ [a QZ`^QSM^ NQZ_ [a YQ^OMP[^UM_
\Q^`QZOQZ`Q_ x QY\^Q_M3
8# GQ [ 8_`MP[ QY ]aQ `QY [ OQZ`^[ PQ UZ`Q^Q__Q_
8# IY PQ\•_U`[ PQ NQZ_ [a YQ^OMP[^UM_ \Q^`QZOQZ`Q_
bU`MU_ Z{[ \aPQ^ _Q^ PQ`Q^YUZMP[ [a _Q Z{[ `UbQ^
x QY\^Q_M$ YMZ`UP[ aZUOMYQZ`Q \M^M M_
aYM TMNU`M|{[ \Q^YMZQZ`Q x _aM PU_\[_U|{[
M^YMfQZM^$ Qd\[^ [a QZ`^QSM^3
QY ZQZTaY P[_ 8_`MP[_$ _Q^y O[Z_UPQ^MPM
^Q_UPQZ`Q M\QZM_ P[ 8_`MP[ QY ]aQ \Q^YMZQOQ 9# IY PQ\•_U`[ PQ NQZ_ [a YQ^OMP[^UM_ \Q^`QZOQZ`Q_
TMNU`aMXYQZ`Q3 x QY\^Q_M$ YMZ`UP[ aZUOMYQZ`Q \M^M _Q^QY
`^MZ_R[^YMPM_ \[^ [a`^M QY\^Q_M3
9# GQ \Q^YMZQOQ^ TMNU`aMXYQZ`Q QY MYN[_ [_ 8_`MP[_
[a _Q Z{[ \Q^YMZQOQ^ TMNU`aMXYQZ`Q QY ZQZTaY ;# IYM UZ_`MXM|{[ "dM$ YMZ`UPM aZUOMYQZ`Q \M^M
PQXQ_$ _Q^y O[Z_UPQ^MPM ^Q_UPQZ`Q M\QZM_ P[ O[Y\^M^ NQZ_ [a YQ^OMP[^UM_ [a ^QaZU^
8_`MP[ PQ ]aQ ~ ZMOU[ZMX3 UZR[^YM|ƒQ_ \M^M M QY\^Q_M3

;# GQ R[^ ZMOU[ZMX PQ MYN[_ [_ 8_`MP[_ [a Z{[ R[^ <# IYM UZ_`MXM|{[ "dM$ YMZ`UPM aZUOMYQZ`Q \M^M
ZMOU[ZMX PQ ZQZTaY PQXQ_$ M_ Ma`[^UPMPQ_ QdQ^OQ^$ \M^M M QY\^Q_M$ ]aMX]aQ^ [a`^M
O[Y\Q`QZ`Q_ P[_ 8_`MP[_ 6[Z`^M`MZ`Q_ ^Q_[XbQ^{[ MO`UbUPMPQ PQ OM^yO`Q^ \^Q\M^M`•^U[ [a MadUXUM^3
[ OM_[ PQ O[YaY MO[^P[& =# IYM UZ_`MXM|{[ "dM$ YMZ`UPM aZUOMYQZ`Q \M^M
+& EaMZP[$ QY bU^`aPQ P[ PU_\[_`[ Z[ Z&q )$ aYM \Q__[M$ [ QdQ^O€OU[ PQ ]aMX]aQ^ O[YNUZM|{[ PM_
]aQ Z{[ _QVM aYM \Q__[M _UZSaXM^$ R[^ ^Q_UPQZ`Q PQ MYN[_ [_ MO`UbUPMPQ_ ^QRQ^UPM_ ZM_ MX€ZQM_ 7# M <#$ PQ_PQ
8_`MP[_ 6[Z`^M`MZ`Q_$ _Q^y O[Z_UPQ^MPM ^Q_UPQZ`Q M\QZM_ ]aQ M MO`UbUPMPQ PQ O[ZVaZ`[ PM UZ_`MXM|{[ "dM
P[ 8_`MP[ QY ]aQ Q_`UbQ^ _U`aMPM M _aM PU^QO|{[ QRQO`UbM& ^Q_aX`MZ`Q PQ_`M O[YNUZM|{[ _QVM PQ OM^yO`Q^
\^Q\M^M`•^U[ [a MadUXUM^&
4^`US[ -&p
-& B{[ [N_`MZ`Q [ PU_\[_`[ Z[_ Zq_ ) Q *$ ]aMZP[ aYM
2 123000 002958

6XYGHKQKIORKSYT KXYl[KQ \Q__[M % ]aQ Z{[ _QVM aY MSQZ`Q UZPQ\QZPQZ`Q$ M ]aQ


~ M\XUOybQX [ Z&q . % MO`aQ \[^ O[Z`M PQ aYM QY\^Q_M Q
)& DM^M QRQU`[_ PQ_`M 6[ZbQZ|{[$ M Qd\^Q__{[
`QZTM$ Q TMNU`aMXYQZ`Q QdQ^|M$ ZaY 8_`MP[ 6[Z`^M`MZ`Q$
nQ_`MNQXQOUYQZ`[ Q_`ybQXr _USZU"OM aYM UZ_`MXM|{[ "dM$
\[PQ^Q_ \M^M O[ZOXaU^ O[Z`^M`[_ QY Z[YQ PM QY\^Q_M$ _Q^y
M`^Mb~_ PM ]aMX M QY\^Q_M QdQ^OQ `[PM [a \M^`Q PM _aM
O[Z_UPQ^MP[ ]aQ Q__M QY\^Q_M `QY aY Q_`MNQXQOUYQZ`[
MO`UbUPMPQ&
Q_`ybQX ZQ__Q 8_`MP[ ^QXM`UbMYQZ`Q M ]aMX]aQ^ MO`UbUPMPQ
*& 4 Qd\^Q__{[ nQ_`MNQXQOUYQZ`[ Q_`ybQXr O[Y\^QQZPQ$ ]aQ Q__M \Q__[M QdQ^|M \M^M M QY\^Q_M$ M Z{[ _Q^ ]aQ M_
Z[YQMPMYQZ`Q2 MO`UbUPMPQ_ PQ `MX \Q__[M _Q XUYU`QY x_ UZPUOMPM_ Z[ Z&q ,$
M_ ]aMU_$ _Q R[__QY QdQ^OUPM_ M`^Mb~_ PQ aYM UZ_`MXM|{[
7# IY X[OMX PQ PU^QO|{[3 "dM$ Z{[ \Q^YU`U^UMY O[Z_UPQ^M^ Q_`M UZ_`MXM|{[ "dM O[Y[
aY Q_`MNQXQOUYQZ`[ Q_`ybQX$ PQ MO[^P[ O[Y M_ PU_\[_U|ƒQ_
8# IYM _aOa^_MX3 PQ__Q Z„YQ^[&
9# IY Q_O^U`•^U[3 .& B{[ _Q O[Z_UPQ^M ]aQ aYM QY\^Q_M `QY aY
Q_`MNQXQOUYQZ`[ Q_`ybQX ZaY 8_`MP[ 6[Z`^M`MZ`Q \QX[
;# IYM RyN^UOM3
_UY\XQ_ RMO`[ PQ QdQ^OQ^ M _aM MO`UbUPMPQ ZQ__Q 8_`MP[
<# IYM ["OUZM3 Q \[^ UZ`Q^Y~PU[ PQ aY O[^^Q`[^$ PQ aY O[YU__y^U[%SQ^MX
[a PQ ]aMX]aQ^ [a`^[ MSQZ`Q UZPQ\QZPQZ`Q$ PQ_PQ ]aQ
=# IYM YUZM$ aY \[|[ PQ \Q`^•XQ[ [a Sy_$ aYM \QP^QU^M Q__M_ \Q__[M_ MO`aQY Z[ zYNU`[ Z[^YMX PM _aM MO`UbUPMPQ&
[a ]aMX]aQ^ [a`^[ X[OMX PQ Qd`^MO|{[ PQ ^QOa^_[_
ZM`a^MU_& /& C RMO`[ PQ aYM _[OUQPMPQ ^Q_UPQZ`Q PQ aY 8_`MP[
6[Z`^M`MZ`Q O[Z`^[XM^ [a _Q^ O[Z`^[XMPM \[^ aYM _[OUQPMPQ
+& 4 Qd\^Q__{[ nQ_`MNQXQOUYQZ`[ Q_`ybQXr O[Y\^QQZPQ ^Q_UPQZ`Q P[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q [a ]aQ QdQ^OQ M
`MYN~Y2 _aM MO`UbUPMPQ ZQ__Q [a`^[ 8_`MP[ "]aQ^ _QVM M`^Mb~_ PQ
aY Q_`MNQXQOUYQZ`[ Q_`ybQX$ ]aQ^ PQ [a`^[ Y[P[# Z{[ ~$
7# IY X[OMX [a aY Q_`MXQU^[ PQ O[Z_`^a|{[$ aY \^[VQO`[ \[^ _U$ NM_`MZ`Q \M^M RMfQ^ PQ ]aMX]aQ^ PQ__M_ _[OUQPMPQ_
PQ O[Z_`^a|{[$ PQ UZ_`MXM|{[ [a PQ Y[Z`MSQY$ NQY Q_`MNQXQOUYQZ`[ Q_`ybQX PM [a`^M&
O[Y[ M_ MO`UbUPMPQ_ PQ _a\Q^bU_{[ O[ZQdM_$ YM_
M\QZM_ ]aMZP[ M _aM Pa^M|{[ QdOQPQ^ )0+ PUM_3 64DvHI@C ===

8# 4 \^Q_`M|{[ PQ _Q^bU|[_$ UZOXaUZP[ _Q^bU|[_ PQ DWOHZYGnmT JTX WKSJORKSYTX


O[Z_aX`[^UM$ \[^ aYM QY\^Q_M PQ aY 8_`MP[ 4^`US[ .&p
6[Z`^M`MZ`Q$ M`^Mb~_ PQ QY\^QSMP[_ [a PQ [a`^[
BKSJORKSYTX JTX HKSX ORTHOQOlWOTX
\Q__[MX$ Z[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q$ Pa^MZ`Q
aY \Q^€[P[ [a \Q^€[P[_ ]aQ _[YQY$ Z[ `[`MX$ YMU_ )& C_ ^QZPUYQZ`[_ ]aQ aY ^Q_UPQZ`Q PQ aY 8_`MP[
PQ )0+ PUM_ QY ]aMX]aQ^ \Q^€[P[ PQ )* YQ_Q_& 6[Z`^M`MZ`Q Ma"^M PQ NQZ_ UY[NUXUy^U[_ "UZOXa€P[_ [_

https://kiosk.incv.cv E602608A-86EF-43A6-8D2A-71CB24AE951A
Documento descarregado pelo utilizador PwC (10.8.0.142) em 30-12-2015 11:32:38.
© Todos os direitos reservados. A cópia ou distribuição não autorizada é proibida.

&-,* 3 ;P932 L 67 ,) M/" 7"O 1. 928Q/430. 12 0./7 <2912 L &- 12 12=25/97 12 &$%)

^QZPUYQZ`[_ PM_ Qd\X[^M|ƒQ_ MS^€O[XM_ [a #[^Q_`MU_# _U`aMP[_ ,& GQ R[^ a_aMX ZaY 8_`MP[ 6[Z`^M`MZ`Q PQ`Q^YUZM^ [_
Z[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q \[PQY _Q^ `^UNa`MP[_ ZQ__Q XaO^[_ UY\a`ybQU_ M aY Q_`MNQXQOUYQZ`[ Q_`ybQX O[Y NM_Q
[a`^[ 8_`MP[& ZaYM ^Q\M^`U|{[ P[_ XaO^[_ `[`MU_ PM QY\^Q_M QZ`^Q M_ _aM_
PUbQ^_M_ \M^`Q_$ [ PU_\[_`[ Z[ Z&q * Z{[ UY\QPU^y Q__Q 8_`MP[
*& 4 Qd\^Q__{[ nNQZ_ UY[NUXUy^U[_r `Q^y [ _USZU"OMP[ 6[Z`^M`MZ`Q PQ PQ`Q^YUZM^ [_ XaO^[_ `^UNa`ybQU_ PQ MO[^P[
]aQ XTQ R[^ M`^UNa€P[ \QX[ PU^QU`[ P[ 8_`MP[ 6[Z`^M`MZ`Q O[Y M ^Q\M^`U|{[ a_aMX3 [ Y~`[P[ PQ ^Q\M^`U|{[ MP[\`MP[
QY ]aQ `MU_ NQZ_ Q_`UbQ^QY _U`aMP[_& 4 Qd\^Q__{[ PQbQ$ Z[ QZ`MZ`[$ O[ZPafU^ M aY ^Q_aX`MP[ O[ZR[^YQ O[Y
O[Y\^QQZPQ _QY\^Q [_ MOQ__•^U[_$ [ SMP[ Q [ Q]aU\MYQZ`[ [_ \^UZO€\U[_ QZaZOUMP[_ ZQ_`Q M^`US[&
PM_ Qd\X[^M|ƒQ_ MS^€O[XM_ Q #[^Q_`MU_$ [_ PU^QU`[_ M ]aQ
_Q M\XUOMY M_ PU_\[_U|ƒQ_ P[ PU^QU`[ \^UbMP[ ^QXM`UbM_ x -& BQZTaY XaO^[ _Q^y UY\a`MP[ M aY Q_`MNQXQOUYQZ`[
\^[\^UQPMPQ PQ NQZ_ UY•bQU_$ [ a_aR^a`[ PQ NQZ_ UY[NUXUy^U[_ Q_`ybQX \QX[ RMO`[ PM _UY\XQ_ O[Y\^M PQ NQZ_ [a PQ
Q [_ PU^QU`[_ M ^Q`^UNaU|ƒQ_ bM^UybQU_ [a "dM_ \QXM Qd\X[^M|{[ YQ^OMP[^UM_$ \[^ Q__Q Q_`MNQXQOUYQZ`[ Q_`ybQX$ \M^M M
[a \QXM O[ZOQ__{[ PM Qd\X[^M|{[ PQ VMfUS[_ YUZQ^MU_$ R[Z`Q_ QY\^Q_M&
Q [a`^[_ ^QOa^_[_ ZM`a^MU_3 [_ ZMbU[_$ NM^O[_ Q MQ^[ZMbQ_
Z{[ _{[ O[Z_UPQ^MP[_ NQZ_ UY[NUXUy^U[_& .& DM^M QRQU`[_ P[_ Z„YQ^[_ \^QOQPQZ`Q_$ [_ XaO^[_ M
UY\a`M^ M[ Q_`MNQXQOUYQZ`[ Q_`ybQX _Q^{[ OMXOaXMP[_$
+& 4 PU_\[_U|{[ P[ Z&q ) M\XUOM%_Q M[_ ^QZPUYQZ`[_ QY OMPM MZ[$ _QSaZP[ [ YQ_Y[ Y~`[P[$ M Z{[ _Q^ ]aQ
PQ^UbMP[_ PM a`UXUfM|{[ PU^QO`M$ P[ M^^QZPMYQZ`[ [a PQ QdU_`MY Y[`Ub[_ byXUP[_ Q _a"OUQZ`Q_ \M^M \^[OQPQ^ PQ
]aMX]aQ^ [a`^M R[^YM PQ a`UXUfM|{[ P[_ NQZ_ UY[NUXUy^U[_& R[^YM PURQ^QZ`Q&

,& C PU_\[_`[ Z[_ Zq_ ) Q + M\XUOM%_Q USaMXYQZ`Q M[_ /& EaMZP[ [_ XaO^[_ O[Y\^QQZPMY QXQYQZ`[_ P[
^QZPUYQZ`[_ \^[bQZUQZ`Q_ P[_ NQZ_ UY[NUXUy^U[_ PQ aYM ^QZPUYQZ`[ Q_\QOUMXYQZ`Q `^M`MP[_ Z[a`^[_ M^`US[_ PQ_`M
QY\^Q_M Q M[_ ^QZPUYQZ`[_ P[_ NQZ_ UY[NUXUy^U[_ a`UXUfMP[_ 6[ZbQZ|{[$ M_ ^Q_\QO`UbM_ PU_\[_U|ƒQ_ Z{[ _Q^{[ MRQO`MPM_
\M^M [ QdQ^O€OU[ PQ \^["__ƒQ_ UZPQ\QZPQZ`Q_& \QXM_ PU_\[_U|ƒQ_ P[ \^Q_QZ`Q M^`US[&
4^`US[ 0&p
-& 4_ PU_\[_U|ƒQ_ MZ`Q^U[^Q_ M\XUOMY%_Q USaMXYQZ`Q
M[_ ^QZPUYQZ`[_ PQ^UbMP[_ PQ NQZ_ Y[NUXUy^U[_$ [a M[_ >G[KMGnmT RGWqYORG K GoWKG
^QZPUYQZ`[_ MaRQ^UP[_ PQ _Q^bU|[_ \^Q_`MP[_ QY O[ZQd{[
)& C_ XaO^[_ PQ aYM QY\^Q_M PQ aY 8_`MP[ 6[Z`^M`MZ`Q
O[Y [ a_[ [a M O[ZOQ__{[ P[ a_[ PQ NQZ_ UY[NUXUy^U[_$ ]aQ$
2 123000 002958

\^[bQZUQZ`Q_ PM Qd\X[^M|{[ PQ ZMbU[_ [a MQ^[ZMbQ_ Z[


PQ MO[^P[ O[Y [ PU^QU`[ "_OMX P[ 8_`MP[ 6[Z`^M`MZ`Q QY
`^yRQS[ UZ`Q^ZMOU[ZMX _• \[PQY _Q^ `^UNa`MP[_ Z[ 8_`MP[
]aQ `MU_ NQZ_ Q_`UbQ^QY _U`aMP[_$ _QVMY M__UYUXMP[_ M[_
6[Z`^M`MZ`Q QY ]aQ Q_`UbQ^ _U`aMPM M PU^QO|{[ QRQO`UbM
^QZPUYQZ`[_ PQ^UbMP[_ PQ NQZ_ UY[NUXUy^U[_&
PM QY\^Q_M&
4^`US[ /&p
*& DM^M QRQU`[_ P[ PU_\[_`[ Z[ Z„YQ^[ \^QOQPQZ`Q P[
<ZIWTX JGX KRUWKXGX \^Q_QZ`Q M^`US[$ \[^ XaO^[_ \^[bQZUQZ`Q_ PM Qd\X[^M|{[ PQ
ZMbU[_ [a MQ^[ZMbQ_ Z[ `^yRQS[ UZ`Q^ZMOU[ZMX QZ`QZPQ%_Q [_ XaO^[_
)& C_ XaO^[_ PQ aYM QY\^Q_M PQ aY 8_`MP[ 6[Z`^M`MZ`Q MaRQ^UP[_ P[ `^MZ_\[^`Q YM^€`UY[ [a M~^Q[ PQ \M__MSQU^[_$
_• \[PQY _Q^ `^UNa`MP[_ ZQ__Q 8_`MP[$ M Z{[ _Q^ ]aQ O[^^QU[$ SMP[ [a NQZ_ QRQO`aMP[ \QX[ \^[\^UQ`y^U[$ X[OM`y^U[
M QY\^Q_M QdQ^|M M _aM MO`UbUPMPQ Z[ [a`^[ 8_`MP[ [a R^Q`MP[^ P[_ ZMbU[_ [a MQ^[ZMbQ_$ UZOXaUZP[ [_ XaO^[_
6[Z`^M`MZ`Q \[^ YQU[ PQ aY Q_`MNQXQOUYQZ`[ Q_`ybQX M€ \^[bQZUQZ`Q_2
_U`aMP[& GQ M QY\^Q_M QdQ^OQ^ M _aM MO`UbUPMPQ PQ_`Q Y[P[$
[_ _Qa_ XaO^[_ \[PQY _Q^ `^UNa`MP[_ Z[ [a`^[ 8_`MP[$ YM_ 7# 7M bQZPM PQ NUXTQ`Q_$ ^QXM`UbMYQZ`Q x ^QRQ^UPM
aZUOMYQZ`Q ZM YQPUPM QY ]aQ _QVMY UY\a`ybQU_ M Q__Q Qd\X[^M|{[ PQ ZMbU[_ [a PQ MQ^[ZMbQ_ \[^ O[Z`M
Q_`MNQXQOUYQZ`[ Q_`ybQX& PQ [a`^M_ QY\^Q_M_3

*& 6[Y ^Q__MXbM P[ PU_\[_`[ Z[ Z&q +$ ]aMZP[ aYM QY\^Q_M 8# 7M X[OM|{[ MOQ__•^UM PQ ZMbU[_ [a MQ^[ZMbQ_
PQ aY 8_`MP[ 6[Z`^M`MZ`Q QdQ^OQ^ M _aM MO`UbUPMPQ Z[ [a`^[ a`UXUfMP[_ Z[ ^QRQ^UP[ `^MZ_\[^`Q3
8_`MP[ 6[Z`^M`MZ`Q \[^ YQU[ PQ aY Q_`MNQXQOUYQZ`[ Q_`ybQX 9# 7M a`UXUfM|{[$ YMZa`QZ|{[ [a MXaSaQ^ PQ O[Z`QZ`[^Q_
M€ _U`aMP[$ _Q^{[ UY\a`MP[_$ QY OMPM 8_`MP[ 6[Z`^M`MZ`Q$ "UZOXaUZP[ [_ ^QN[]aQ_ Q PQYMU_ Q]aU\MYQZ`[
M Q__Q Q_`MNQXQOUYQZ`[ Q_`ybQX [_ XaO^[_ ]aQ Q_`Q [N`Q^UM MRQO`[ gM[ `^MZ_\[^`Q PQ O[Z`QZ`[^Q_#$ _QY\^Q ]aQ
_Q R[__Q aYM QY\^Q_M PU_`UZ`M Q _Q\M^MPM ]aQ QdQ^OQ__Q [_ XaO^[_ _QVMY MOQ__•^U[_ PM ^QRQ^UPM Qd\X[^M|{[
M_ YQ_YM_ MO`UbUPMPQ_ [a MO`UbUPMPQ_ _UYUXM^Q_$ ZM_ P[_ ZMbU[_ [a MQ^[ZMbQ_&
YQ_YM_ O[ZPU|ƒQ_ [a QY O[ZPU|ƒQ_ _UYUXM^Q_$ Q `^M`M__Q
O[Y MN_[Xa`M UZPQ\QZP•ZOUM O[Y M QY\^Q_M PQ ]aQ ~ ,& C PU_\[_`[ Z[ Z&q ) ~ M\XUOybQX USaMXYQZ`Q M[_ XaO^[_
Q_`MNQXQOUYQZ`[ Q_`ybQX& \^[bQZUQZ`Q_ PM \M^`UOU\M|{[ ZaY \[[X$ ZaYM Qd\X[^M|{[
QY O[YaY [a ZaY [^SMZU_Y[ UZ`Q^ZMOU[ZMX PQ Qd\X[^M|{[&
+& BM PQ`Q^YUZM|{[ P[ XaO^[ PQ aY Q_`MNQXQOUYQZ`[
Q_`ybQX$ ~ \Q^YU`UP[ PQPafU^ M_ PQ_\Q_M_ ]aQ `UbQ^QY -& EaMZP[ _[OUQPMPQ_ PQ \M€_Q_ PURQ^QZ`Q_ MO[^PQY QY
_UP[ RQU`M_ \M^M ^QMXUfM|{[ P[_ "Z_ \^[__QSaUP[_ \[^ Q__Q QdQ^OQ^ aYM MO`UbUPMPQ PQ `^MZ_\[^`Q M~^Q[ _[N M R[^YM
Q_`MNQXQOUYQZ`[ Q_`ybQX$ UZOXaUZP[ M_ PQ_\Q_M_ PQ PU^QO|{[ PQ aY O[Z_•^OU[$ [ PU_\[_`[ Z[ Z&q ) M\XUOM^%_Q%y x \M^`Q
Q M_ PQ_\Q_M_ SQ^MU_ PQ MPYUZU_`^M|{[$ QRQO`aMPM_ O[Y [ P[_ XaO^[_ P[ O[Z_•^OU[ O[^^Q_\[ZPQZ`Q x \M^`UOU\M|{[
"Y ^QRQ^UP[$ ]aQ^ Z[ 8_`MP[ QY ]aQ Q__Q Q_`MNQXQOUYQZ`[ PQ`UPM ZQ__Q O[Z_•^OU[ \[^ aYM _[OUQPMPQ ^Q_UPQZ`Q PQ
Q_`ybQX Q_`UbQ^ _U`aMP[ ]aQ^ R[^M PQXQ& aY 8_`MP[ 6[Z`^M`MZ`Q&

https://kiosk.incv.cv E602608A-86EF-43A6-8D2A-71CB24AE951A
Documento descarregado pelo utilizador PwC (10.8.0.142) em 30-12-2015 11:32:38.
© Todos os direitos reservados. A cópia ou distribuição não autorizada é proibida.

3 ;P932 L 67 ,) M/" 7"O 1. 928Q/430. 12 0./7 <2912 L &- 12 12=25/97 12 &$%) &-,+
4^`US[ 1&p 8_`Q Z„YQ^[ Z{[ MRQO`M M `^UNa`M|{[ PM _[OUQPMPQ \QX[_
6RUWKXGX GXXTIOGJGX
XaO^[_ P[_ ]aMU_ [_ PUbUPQZP[_ _{[ \MS[_&

)& EaMZP[2 +& C `Q^Y[ nPUbUPQZP[_r$ a_MP[ ZQ_`Q M^`US[$ _USZU"OM


[_ ^QZPUYQZ`[_ \^[bQZUQZ`Q_ PQ MO|ƒQ_$ MO|ƒQ_ [a NZa_
7# IYM QY\^Q_M PQ aY 8_`MP[ 6[Z`^M`MZ`Q \M^`UOU\M^$ PQ R^aU|{[$ \M^`Q_ PQ YUZM_$ \M^`Q_ PQ RaZPMP[^Q_ [a
PU^QO`M [a UZPU^QO`MYQZ`Q$ ZM PU^QO|{[$ Z[ [a`^[_ PU^QU`[_$ O[Y QdOQ\|{[ P[_ O^~PU`[_$ ]aQ \Q^YU`MY
O[Z`^[X[ [a Z[ OM\U`MX PQ aYM QY\^Q_M P[ [a`^[ \M^`UOU\M^ Z[_ XaO^[_$ M__UY O[Y[ [_ ^QZPUYQZ`[_ PQ^UbMP[_
8_`MP[ 6[Z`^M`MZ`Q3 [a PQ [a`^M_ \M^`Q_ _[OUMU_ _aVQU`[_ M[ YQ_Y[ ^QSUYQ "_OMX
]aQ [_ ^QZPUYQZ`[_ PQ MO|ƒQ_ \QXM XQSU_XM|{[ P[ 8_`MP[
8# 4_ YQ_YM_ \Q__[M_ \M^`UOU\M^QY$ PU^QO`M [a PQ ]aQ ~ ^Q_UPQZ`Q M _[OUQPMPQ ]aQ [_ PU_`^UNaU& C `Q^Y[
UZPU^QO`MYQZ`Q$ ZM PU^QO|{[$ Z[ O[Z`^[X[ [a nPUbUPQZP[_r UZOXaU `MYN~Y [_ XaO^[_ M`^UNa€P[_ Z[_ `Q^Y[_
Z[ OM\U`MX PQ aYM QY\^Q_M PQ aY 8_`MP[ PQ aY MO[^P[ PQ \M^`UOU\M|{[ Z[_ XaO^[_ "M__[OUM|{[ QY
6[Z`^M`MZ`Q Q PQ aYM QY\^Q_M P[ [a`^[ 8_`MP[ \M^`UOU\M|{[#&
6[Z`^M`MZ`Q3
,& C PU_\[_`[ Z[_ Zq_ ) Q * Z{[ ~ M\XUOybQX _Q [ NQZQ"OUy^U[
Q$ QY ]aMX]aQ^ P[_ OM_[_$ M_ PaM_ QY\^Q_M_$ ZM_ _aM_ QRQO`Ub[ P[_ PUbUPQZP[_$ ^Q_UPQZ`Q PQ aY 8_`MP[ 6[Z`^M`MZ`Q$
^QXM|ƒQ_ O[YQ^OUMU_ [a "ZMZOQU^M_$ Q_`UbQ^QY XUSMPM_ \[^ QdQ^OQ^ MO`UbUPMPQ Z[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q PQ ]aQ ~
O[ZPU|ƒQ_ MOQU`Q_ [a UY\[_`M_ ]aQ PU"^MY PM_ &]aQ _Q^UMY ^Q_UPQZ`Q M _[OUQPMPQ ]aQ \MSM [_ PUbUPQZP[_$ \[^ YQU[ PQ
Q_`MNQXQOUPM_ QZ`^Q QY\^Q_M_ UZPQ\QZPQZ`Q_$ [_ XaO^[_ aY Q_`MNQXQOUYQZ`[ Q_`ybQX M€ _U`aMP[$ [a QdQ^OQ^ ZQ__Q
]aQ$ _Q Z{[ QdU_`U__QY Q__M_ O[ZPU|ƒQ_$ `Q^UMY _UP[ [N`UP[_ [a`^[ 8_`MP[ aYM \^["__{[ UZPQ\QZPQZ`Q$ \[^ YQU[ PQ aYM
\[^ aYM PM_ QY\^Q_M_$ YM_ Z{[ [ R[^MY \[^ OMa_M PQ__M_ UZ_`MXM|{[ "dM M€ _U`aMPM$ Q M \M^`UOU\M|{[ ^QXM`UbMYQZ`Q x
O[ZPU|ƒQ_$ \[PQY _Q^ UZOXa€P[_ Z[_ XaO^[_ PQ__M QY\^Q_M ]aMX [_ PUbUPQZP[_ _{[ \MS[_ Q_`UbQ^ QRQO`UbMYQZ`Q XUSMPM
Q$ O[Z_Q]aQZ`QYQZ`Q$ `^UNa`MP[_& M Q__Q Q_`MNQXQOUYQZ`[ Q_`ybQX [a M Q__M UZ_`MXM|{[ "dM&
* % EaMZP[$ PQ MO[^P[ O[Y [ PU_\[_`[ Z[ Z&q )$ aY BQ_`Q OM_[$ _{[ M\XUOybQU_ M_ PU_\[_U|ƒQ_ P[ M^`US[ /&p [a
8_`MP[ 6[Z`^M`MZ`Q UZOXaU^ Z[_ XaO^[_ PQ aYM QY\^Q_M P[ M^`US[ ),&p$ O[Z_[MZ`Q [ OM_[&
PQ__Q 8_`MP[ % Q `^UNa`M^ ZQ__M O[ZR[^YUPMPQ % [_ XaO^[_ -& EaMZP[ aYM _[OUQPMPQ ^Q_UPQZ`Q PQ aY 8_`MP[
\QX[_ ]aMU_ aYM QY\^Q_M P[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q R[U 6[Z`^M`MZ`Q [N`UbQ^ XaO^[_ [a ^QZPUYQZ`[_ \^[bQZUQZ`Q_
`^UNa`MPM ZQ__Q [a`^[ 8_`MP[$ Q M_ Ma`[^UPMPQ_ O[Y\Q`QZ`Q_ P[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q$ Q_`Q [a`^[ 8_`MP[ Z{[ \[PQ^y
2 123000 002958

P[_ 8_`MP[_ 6[Z`^M`MZ`Q_ MO[^PM^QY$ M\•_ O[Z_aX`M$ ]aQ QdUSU^ ZQZTaY UY\[_`[ _[N^Q [_ PUbUPQZP[_ \MS[_ \QXM
M `[`MXUPMPQ [a \M^`Q P[_ XaO^[_ UZOXa€P[_ PQ_`Q Y[P[ _[OUQPMPQ$ QdOQ\`[ ZM YQPUPM QY ]aQ Q__Q_ PUbUPQZP[_
O[Z_`U`aQY XaO^[_ ]aQ `Q^UMY _UP[ [N`UP[_ \QXM QY\^Q_M R[^QY \MS[_ M aY ^Q_UPQZ`Q PQ__Q [a`^[ 8_`MP[ [a ZM
P[ \^UYQU^[ 8_`MP[ _Q M_ O[ZPU|ƒQ_ UY\[_`M_ QZ`^Q M_ YQPUPM QY ]aQ M \M^`UOU\M|{[ ^QXM`UbMYQZ`Q x ]aMX [_
PaM_ QY\^Q_M_ `UbQ__QY _UP[ M_ O[ZPU|ƒQ_ ]aQ `Q^UMY _UP[ PUbUPQZP[_ _{[ \MS[_ Q_`UbQ^ QRQO`UbMYQZ`Q XUSMPM M
Q_`MNQXQOUPM_ QZ`^Q QY\^Q_M_ UZPQ\QZPQZ`Q_$ [ [a`^[ 8_`MP[ aY Q_`MNQXQOUYQZ`[ Q_`ybQX [a M aYM UZ_`MXM|{[ "dM
\^[OQPQ^y M[ MVa_`MYQZ`[ MPQ]aMP[ P[ Y[Z`MZ`Q P[ UY\[_`[ _U`aMP[_ ZQ__Q [a`^[ 8_`MP[$ ZQY _aVQU`M^ [_ XaO^[_ Z{[
M€ O[N^MP[ _[N^Q [_ XaO^[_ ^QRQ^UP[_& BM PQ`Q^YUZM|{[ PU_`^UNa€P[_ PM _[OUQPMPQ M aY UY\[_`[ _[N^Q [_ XaO^[_ Z{[
PQ_`Q MVa_`MYQZ`[$ _Q^{[ `[YMPM_ QY O[Z_UPQ^M|{[ M_ PU_`^UNa€P[_$ YQ_Y[ ]aQ [_ PUbUPQZP[_ \MS[_ [a [_ XaO^[_
[a`^M_ PU_\[_U|ƒQ_ PQ_`M 6[ZbQZ|{[& Z{[ PU_`^UNa€P[_ O[Z_U_`MY$ `[`MX [a \M^OUMXYQZ`Q$ QY
4^`US[ )(&p XaO^[_ [a ^QZPUYQZ`[_ \^[bQY QZ`Q_ PQ__Q [a`^[ 8_`MP[&
5O[OJKSJTX 4^`US[ ))&p

;ZWTX
)& C_ PUbUPQZP[_ \MS[_ \[^ aYM _[OUQPMPQ ^Q_UPQZ`Q PQ
aY 8_`MP[ 6[Z`^M`MZ`Q M aY ^Q_UPQZ`Q P[ [a`^[ 8_`MP[ )& C_ Va^[_ \^[bQZUQZ`Q_ PQ aY 8_`MP[ 6[Z`^M`MZ`Q Q
6[Z`^M`MZ`Q \[PQY _Q^ `^UNa`MP[_ ZQ__Q [a`^[ 8_`MP[& \MS[_ M aY ^Q_UPQZ`Q P[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q \[PQY
_Q^ `^UNa`MP[_ ZQ__Q [a`^[ 8_`MP[&
*& 8__Q_ PUbUPQZP[_ \[PQY$ Z[ QZ`MZ`[$ _Q^ USaMXYQZ`Q
`^UNa`MP[_ Z[ 8_`MP[ 6[Z`^M`MZ`Q PQ ]aQ ~ ^Q_UPQZ`Q *& B[ QZ`MZ`[$ Q__Q_ Va^[_ \[PQY _Q^ USaMXYQZ`Q
M _[OUQPMPQ ]aQ \MSM [_ PUbUPQZP[_ Q PQ MO[^P[ O[Y M `^UNa`MP[_ Z[ 8_`MP[ 6[Z`^M`MZ`Q PQ ]aQ \^[b•Y Q PQ
XQSU_XM|{[ PQ__Q 8_`MP[$ YM_ _Q [ NQZQ"OUy^U[ QRQO`Ub[ P[_ MO[^P[ O[Y M XQSU_XM|{[ PQ__Q 8_`MP[$ YM_ _Q [ NQZQ"OUy^U[
PUbUPQZP[_ R[^ aY ^Q_UPQZ`Q P[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q$ QRQO`Ub[ P[_ Va^[_ R[^ aY ^Q_UPQZ`Q P[ [a`^[ 8_`MP[
[ UY\[_`[ M__UY Q_`MNQXQOUP[ Z{[ \[PQ^y QdOQPQ^2 6[Z`^M`MZ`Q$ [ UY\[_`[ M__UY Q_`MNQXQOUP[ Z{[ QdOQPQ^y
)(! P[ Y[Z`MZ`Q N^a`[ P[_ Va^[_&
7# -! P[ Y[Z`MZ`Q N^a`[ P[_ PUbUPQZP[_3 [a
4_ Ma`[^UPMPQ_ O[Y\Q`QZ`Q_ P[_ 8_`MP[_ 6[Z`^M`MZ`Q_
8# (! P[ Y[Z`MZ`Q N^a`[ P[_ PUbUPQZP[_ \MS[_$ _Q [
Q_`MNQXQOQ^{[$ PQ O[YaY MO[^P[$ M R[^YM PQ M\XUOM^ Q_`Q XUYU`Q&
_Qa NQZQ"OUy^U[ QRQO`Ub[ R[^ aYM _[OUQPMPQ ]aQ$
Pa^MZ`Q aY \Q^€[P[ O[Z_QOa`Ub[ PQ P[U_ MZ[_ +& B{[ [N_`MZ`Q [ PU_\[_`[ Z[ Z&q *$ [_ Va^[_ \^[bQZUQZ`Q_
MZ`Q^U[^YQZ`Q M[ \MSMYQZ`[ P[_ PUbUPQZP[_$ PQ aY P[_ 8_`MP[_ 6[Z`^M`MZ`Q_ _Q^{[ U_QZ`[_ PQ UY\[_`[
PQ`QZTM$ PU^QO`MYQZ`Q$ \QX[ YQZ[_ )( ! P[ OM\U`MX ZQ__Q 8_`MP[ _Q2
_[OUMX PM _[OUQPMPQ ]aQ \MSM [_ PUbUPQZP[_&
7# C PQbQP[^ P[_ Va^[_ R[^ [ ;[bQ^Z[ PQ__Q 8_`MP[$
4_ Ma`[^UPMPQ_ O[Y\Q`QZ`Q_ P[_ 8_`MP[_ 6[Z`^M`MZ`Q_ aYM _aM _aNPUbU_{[ \[X€`UOM [a MPYUZU_`^M`UbM [a
Q_`MNQXQOQ^{[$ PQ O[YaY MO[^P[$ M R[^YM PQ M\XUOM^ Q_`Q XUYU`Q& aYM _aM Ma`M^]aUM X[OMX [a •^S{[ Q_`M`a`y^U[3 [a

https://kiosk.incv.cv E602608A-86EF-43A6-8D2A-71CB24AE951A
Documento descarregado pelo utilizador PwC (10.8.0.142) em 30-12-2015 11:32:38.
© Todos os direitos reservados. A cópia ou distribuição não autorizada é proibida.

&-,, 3 ;P932 L 67 ,) M/" 7"O 1. 928Q/430. 12 0./7 <2912 L &- 12 12=25/97 12 &$%)

8# C_ Va^[_ R[^QY \MS[_ M[ ;[bQ^Z[ P[ [a`^[ 8_`MP[ 4_ Ma`[^UPMPQ_ O[Y\Q`QZ`Q_ P[_ 8_`MP[_ 6[Z`^M`MZ`Q_
6[Z`^M`MZ`Q$ M aYM _aM _aNPUbU_{[ \[X€`UOM [a Q_`MNQXQOQ^{[$ PQ O[YaY MO[^P[$ M R[^YM PQ M\XUOM^ Q_`Q XUYU`Q&
MPYUZU_`^M`UbM [a M aYM _aM Ma`M^]aUM X[OMX
[a •^S{[ Q_`M`a`y^U[3 [a +& C `Q^Y[ n^[eMX`UQ_r$ a_MP[ ZQ_`Q M^`US[$ _USZU"OM M_
^Q`^UNaU|ƒQ_ PQ ]aMX]aQ^ ZM`a^QfM M`^UNa€PM_ \QX[ a_[ [a
9# C_ Va^[_ R[^QY \MS[_ M aYM UZ_`U`aU|{[ "UZOXaUZP[ \QXM O[ZOQ__{[ P[ a_[ PQ aY PU^QU`[ PQ Ma`[^ _[N^Q aYM
aYM UZ_`U`aU|{[ "ZMZOQU^M# QY bU^`aPQ PQ [N^M XU`Q^y^UM$ M^`€_`UOM [a OUQZ`€"OM$ UZOXaUZP[ [_ "XYQ_
"ZMZOUMYQZ`[_ \[^ QXQ_ O[ZOQPUP[_ Z[ zYNU`[ OUZQYM`[S^y"O[_$ NQY O[Y[ [_ "XYQ_ [a S^MbM|ƒQ_ \M^M
PQ MO[^P[_ OQXQN^MP[_ QZ`^Q [_ ;[bQ^Z[_ P[_ `^MZ_YU__{[ \QXM ^yPU[ [a \QXM `QXQbU_{[$ PQ aYM \M`QZ`Q$
8_`MP[_ 6[Z`^M`MZ`Q_& PQ aYM YM^OM PQ RMN^UO[ [a PQ O[Y~^OU[$ PQ aY PQ_QZT[
[a PQ aY Y[PQX[$ PQ aY \XMZ[$ PQ aYM R•^YaXM [a PQ aY
,& C `Q^Y[ nVa^[_r$ a_MP[ ZQ_`Q M^`US[$ _USZU"OM [_ \^[OQ__[ _QO^Q`[_$ NQY O[Y[ \QX[ a_[ [a \QXM O[ZOQ__{[ P[
^QZPUYQZ`[_ PQ O^~PU`[_ PQ ]aMX]aQ^ ZM`a^QfM O[Y [a _QY a_[ PQ aY Q]aU\MYQZ`[ UZPa_`^UMX$ O[YQ^OUMX [a OUQZ`€"O[$
SM^MZ`UM TU\[`QOy^UM Q O[Y PU^QU`[ [a Z{[ M \M^`UOU\M^ Z[_ [a \[^ UZR[^YM|ƒQ_ ^Q_\QU`MZ`Q_ M aYM Qd\Q^UZOUM MP]aU^UPM
XaO^[_ P[ PQbQP[^$ Q$ Z[YQMPMYQZ`Q$ [_ ^QZPUYQZ`[_ PM Z[ _QO`[^ UZPa_`^UMX$ O[YQ^OUMX [a OUQZ`€"O[&
P€bUPM \„NXUOM Q PQ [N^USM|ƒQ_$ UZOXaUZP[ \^~YU[_ M`UZQZ`Q_
M Q__Q_ `€`aX[_& DM^M QRQU`[_ PQ_`Q M^`US[$ Z{[ _Q O[Z_UPQ^MY ,& C PU_\[_`[ Z[_ Zq_ ) Q * Z{[ ~ M\XUOybQX _Q [ NQZQ"OUy^U[
Va^[_ M_ \QZMXUfM|ƒQ_ \[^ \MSMYQZ`[ `M^PU[& QRQO`Ub[ PM_ ^[eMX`UQ_$ ^Q_UPQZ`Q PQ aY 8_`MP[ 6[Z`^M`MZ`Q$
QdQ^OQ^ MO`UbUPMPQ Z[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q PQ ]aQ
-& C PU_\[_`[ Z[_ Zq_ ) Q * Z{[ ~ M\XUOybQX _Q [ NQZQ"OUy^U[
\^[b•Y M_ ^[eMX`UQ_$ \[^ YQU[ PQ aY Q_`MNQXQOUYQZ`[
QRQO`Ub[ P[_ Va^[_$ ^Q_UPQZ`Q PQ aY 8_`MP[ 6[Z`^M`MZ`Q$
Q_`ybQX M€ _U`aMP[$ [a QdQ^OQ^ ZQ__Q [a`^[ 8_`MP[ aYM
QdQ^OQ^ MO`UbUPMPQ Z[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q PQ ]aQ
\^["__{[ UZPQ\QZPQZ`Q$ \[^ YQU[ PQ aYM UZ_`MXM|{[ "dM
\^[b•Y [_ Va^[_$ \[^ YQU[ PQ aY Q_`MNQXQOUYQZ`[ Q_`ybQX
MU _U`aMPM$ Q [ PU^QU`[ [a NQY ^QXM`UbMYQZ`Q M[ ]aMX M_
M€ _U`aMP[$ [a QdQ^OQ^ ZQ__Q [a`^[ 8_`MP[ aYM \^["__{[
^[eMX`UQ_ _{[ \MSM_ Q_`UbQ^ QRQO`UbMYQZ`Q XUSMP[ M Q__Q
UZPQ\QZPQZ`Q$ \[^ YQU[ PQ aYM UZ_`MXM|{[ "dM M€ _U`aMPM$
Q_`MNQXQOUYQZ`[ Q_`ybQX [a M Q__M UZ_`MXM|{[ "dM& BQ_`Q
Q [ O^~PU`[ ^QXM`UbMYQZ`Q M[ ]aMX [_ Va^[_ _{[ \MS[_ Q_`UbQ^
OM_[$ _{[ M\XUOybQU_ M_ PU_\[_U|ƒQ_ P[ M^`US[ /&p [a P[
QRQO`UbMYQZ`Q XUSMP[ M Q__Q Q_`MNQXQOUYQZ`[ Q_`ybQX [a M
M^`US[ ),&p$ O[Z_[MZ`Q [ OM_[&
Q__M UZ_`MXM|{[ "dM& BQ_`Q OM_[$ _{[ M\XUOybQU_ M_ PU_\[_U|ƒQ_
P[ M^`US[ /&p [a P[ M^`US[ ),&p$ O[Z_[MZ`Q [ OM_[& -& 4_ ^[eMX`UQ_ O[Z_UPQ^MY%_Q \^[bQZUQZ`Q_ PQ aY
2 123000 002958

8_`MP[ 6[Z`^M`MZ`Q ]aMZP[ [ PQbQP[^ R[^ aY ^Q_UPQZ`Q


.& C_ Va^[_ O[Z_UPQ^MY%_Q \^[bQZUQZ`Q_ PQ aY 8_`MP[
PQ__Q 8_`MP[& H[PMbUM$ ]aMZP[ [ PQbQP[^ PM_ ^[eMX`UQ_$
6[Z`^M`MZ`Q ]aMZP[ [ PQbQP[^ R[^ aY ^Q_UPQZ`Q PQ__Q 8_`MP[&
_QVM [a Z{[ ^Q_UPQZ`Q PQ aY 8_`MP[ 6[Z`^M`MZ`Q$ `UbQ^
H[PMbUM$ ]aMZP[ [ PQbQP[^ P[_ Va^[_$ _QVM [a Z{[ ^Q_UPQZ`Q PQ
ZaY 8_`MP[ 6[Z`^M`MZ`Q aY Q_`MNQXQOUYQZ`[ Q_`ybQX [a
aY 8_`MP[ 6[Z`^M`MZ`Q$ `UbQ^ ZaY 8_`MP[ 6[Z`^M`MZ`Q aY
aYM UZ_`MXM|{[ "dM QY ^QXM|{[ O[Y [_ ]aMU_ TMVM _UP[
Q_`MNQXQOUYQZ`[ Q_`ybQX [a aYM UZ_`MXM|{[ "dM QY ^QXM|{[ O[Y
O[Z`^M€PM M [N^USM|{[ \QXM ]aMX M_ ^[eMX`UQ_ _{[ \MSM_$ Q Q__Q
[_ ]aMU_ TMVM _UP[ O[Z`^M€PM M [N^USM|{[ \QXM ]aMX [_ Va^[_h _{[
Q_`MNQXQOUYQZ`[ Q_`ybQX [a Q__M UZ_`MXM|{[ "dM _a\[^`Q [
\MS[_ Q Q__Q Q_`MNQXQOUYQZ`[ Q_`ybQX [a Q__M UZ_`MXM|{[ "dM
\MSMYQZ`[ PQ__M_ ^[eMX`UQ_$ `MU_ ^[eMX`UQ_ _{[ O[Z_UPQ^MPM_
_a\[^`Q [ \MSMYQZ`[ PQ__Q_ Va^[_$ `MU_ Va^[_ _{[ O[Z_UPQ^MP[_
\^[bQZUQZ`Q_ P[ 8_`MP[ QY ]aQ [ Q_`MNQXQOUYQZ`[ Q_`ybQX
\^[bQZUQZ`Q_ P[ 8_`MP[ QY ]aQ [ Q_`MNQXQOUYQZ`[ Q_`ybQX [a
[a M UZ_`MXM|{[ "dM Q_`UbQ^QY _U`aMP[_&
M UZ_`MXM|{[ "dM Q_`UbQ^QY _U`aMP[_&

/& EaMZP[$ PQbUP[ M ^QXM|ƒQ_ Q_\QOUMU_ QdU_`QZ`Q_ QZ`^Q [ .& EaMZP[$ PQbUP[ M ^QXM|ƒQ_ Q_\QOUMU_ QdU_`QZ`Q_ QZ`^Q [
PQbQP[^ Q [ NQZQ"OUy^U[ QRQO`Ub[ [a QZ`^Q MYN[_ Q ]aMX]aQ^ PQbQP[^ Q [ NQZQ"OUy^U[ QRQO`Ub[ [a QZ`^Q MYN[_ Q ]aMX]aQ^
[a`^M \Q__[M$ [ Y[Z`MZ`Q P[_ Va^[_ \MS[_$ `QZP[ QY O[Z`M [a`^M \Q__[M$ [ Y[Z`MZ`Q PM_ ^[eMX`UQ_$ `QZP[ QY O[Z`M
[ O^~PU`[ \QX[ ]aMX _{[ \MS[_$ QdOQPQ^ [ Y[Z`MZ`Q ]aQ [ a_[$ [ PU^QU`[ [a M UZR[^YM|{[ \QX[_ ]aMU_ _{[ \MSM_$
_Q^UM MO[^PMP[ QZ`^Q [ PQbQP[^ Q [ NQZQ"OUy^U[ QRQO`Ub[ ZM QdOQPQ^ [ Y[Z`MZ`Q ]aQ _Q^UM MO[^PMP[ QZ`^Q [ PQbQP[^
Ma_ZOUM PQ `MU_ ^QXM|ƒQ_$ M_ PU_\[_U|ƒQ_ PQ_`Q M^`US[ _{[ Q [ NQZQ"OUy^U[ QRQO`Ub[$ ZM Ma_ZOUM PQ `MU_ ^QXM|ƒQ_$
M\XUOybQU_ M\QZM_ M Q_`Q „X`UY[ Y[Z`MZ`Q& BQ_`Q OM_[$ [ M_ PU_\[_U|ƒQ_ PQ_`Q M^`US[ _{[ M\XUOybQU_ M\QZM_ M Q_`Q
QdOQ__[ \[PQ O[Z`UZaM^ M _Q^ `^UNa`MP[ PQ MO[^P[ O[Y M „X`UY[ Y[Z`MZ`Q& BQ_`Q OM_[$ [ QdOQPQZ`Q \[PQ O[Z`UZaM^
XQSU_XM|{[ PQ OMPM 8_`MP[ 6[Z`^M`MZ`Q$ `QZP[ QY O[Z`M M _Q^ `^UNa`MP[ PQ MO[^P[ O[Y M XQSU_XM|{[ PQ OMPM 8_`MP[
M_ [a`^M_ PU_\[_U|ƒQ_ PQ_`M 6[ZbQZ|{[& 6[Z`^M`MZ`Q$ `QZP[ QY O[Z`M M_ [a`^M_ PU_\[_U|ƒQ_ PQ_`M
6[ZbQZ|{[&
4^`US[ )*&q
4^`US[ )+&p
BT]GQYOKX
=GOX$[GQOGX
)& 4_ ^[eMX`UQ_ \^[bQZUQZ`Q_ PQ aY 8_`MP[ 6[Z`^M`MZ`Q Q
\MSM_ M aY ^Q_UPQZ`Q P[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q \[PQY )& C_ SMZT[_ ]aQ aY ^Q_UPQZ`Q PQ aY 8_`MP[ 6[Z`^M`MZ`Q
_Q^ `^UNa`MPM_ ZQ__Q [a`^[ 8_`MP[& Ma"^M PM MXUQZM|{[ PQ NQZ_ UY[NUXUy^U[_ O[Z_UPQ^MP[_ Z[
M^`US[ .&p Q _U`aMP[_ Z[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q \[PQY
*& B[ QZ`MZ`[$ Q__M_ ^[eMX`UQ_ \[PQY _Q^ USaMXYQZ`Q _Q^ `^UNa`MP[_ ZQ__Q [a`^[ 8_`MP[&
`^UNa`MPM_ Z[ 8_`MP[ 6[Z`^M`MZ`Q PQ ]aQ \^[b•Y Q PQ
MO[^P[ O[Y M XQSU_XM|{[ PQ__Q 8_`MP[$ YM_ _Q [ NQZQ"OUy^U[ *& C_ SMZT[_ \^[bQZUQZ`Q_ PM MXUQZM|{[ PQ NQZ_
QRQO`Ub[ PM_ ^[eMX`UQ_ R[^ aY ^Q_UPQZ`Q P[ [a`^[ 8_`MP[ Y[NUXUy^U[_ ]aQ RM|MY \M^`Q P[ MO`Ub[ PQ aY Q_`MNQXQOUYQZ`[
6[Z`^M`MZ`Q$ [ UY\[_`[ M__UY Q_`MNQXQOUP[ Z{[ QdOQPQ^y Q_`ybQX ]aQ aYM QY\^Q_M PQ aY 8_`MP[ 6[Z`^M`MZ`Q `QZTM
)(! P[ _Qa Y[Z`MZ`Q N^a`[& Z[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q [a PQ NQZ_ Y[NUXUy^U[_ MRQO`[_

https://kiosk.incv.cv E602608A-86EF-43A6-8D2A-71CB24AE951A
Documento descarregado pelo utilizador PwC (10.8.0.142) em 30-12-2015 11:32:38.
© Todos os direitos reservados. A cópia ou distribuição não autorizada é proibida.

3 ;P932 L 67 ,) M/" 7"O 1. 928Q/430. 12 0./7 <2912 L &- 12 12=25/97 12 &$%) &-,-

M aYM UZ_`MXM|{[ "dM PQ ]aQ aY ^Q_UPQZ`Q PQ aY 8_`MP[ aY QY\^QS[ QdQ^OUP[ Z[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q _•
6[Z`^M`MZ`Q PU_\[ZTM Z[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q \M^M \[PQY _Q^ `^UNa`MPM_ Z[ \^UYQU^[ 8_`MP[ YQZOU[ZMP[ _Q2
[ QdQ^O€OU[ PQ aYM \^["__{[ UZPQ\QZPQZ`Q$ UZOXaUZP[ [_
SMZT[_ \^[bQZUQZ`Q_ PM MXUQZM|{[ PQ__Q Q_`MNQXQOUYQZ`[ 7# C NQZQ"OUy^U[ \Q^YMZQOQ^ Z[ [a`^[ 8_`MP[ Pa^MZ`Q
Q_`ybQX "U_[XMP[ [a O[Y aY O[ZVaZ`[ PM QY\^Q_M# [a PQ__M aY \Q^€[P[ [a \Q^€[P[_ ]aQ Z{[ QdOQPMY$ Z[
UZ_`MXM|{[ "dM$ \[PQY _Q `^UNa`MP[_ ZQ__Q [a`^[ 8_`MP[& `[`MX$ )0+ PUM_ QY ]aMX]aQ^ \Q^€[P[ PQ )* YQ_Q_
O[Y UZ€OU[ [a `Q^Y[ Z[ MZ[ OUbUX QY OMa_M3 Q
+& C_ SMZT[_ \^[bQZUQZ`Q_ PM MXUQZM|{[ PQ ZMbU[_ [a
8# 4_ ^QYaZQ^M|ƒQ_ R[^QY \MSM_ \[^ aYM QZ`UPMPQ
MQ^[ZMbQ_ Qd\X[^MP[_ Z[ `^yRQS[ UZ`Q^ZMOU[ZMX \[^ aYM
\M`^[ZMX [a QY Z[YQ PQ aYM QZ`UPMPQ \M`^[ZMX
QY\^Q_M PQ aY 8_`MP[ 6[Z`^M`MZ`Q$ [a PQ NQZ_ Y[NUXUy^U[_
]aQ Z{[ _QVM ^Q_UPQZ`Q P[ [a`^[ 8_`MP[3 Q
MRQO`[_ x Qd\X[^M|{[ PQ__Q_ ZMbU[_ [a MQ^[ZMbQ_$ _• \[PQY
GQ^ `^UNa`MP[_ ZQ__Q 8_`MP[ 6[Z`^M`MZ`Q& 9# 4_ ^QYaZQ^M|ƒQ_ Z{[ R[^QY _a\[^`MPM_ \[^ aY
Q_`MNQXQOUYQZ`[ Q_`ybQX [a \[^ aYM UZ_`MXM|{[
,& C_ SMZT[_ \^[bQZUQZ`Q_ PM MXUQZM|{[ PQ ]aMU_]aQ^ "dM ]aQ M QZ`UPMPQ \M`^[ZMX `QZTM Z[ [a`^[ 8_`MP[&
[a`^[_ NQZ_ PURQ^QZ`Q_ P[_ YQZOU[ZMP[_ Z[_ Zq_ )$ * Q +
_• \[PQY _Q^ `^UNa`MP[_ Z[ 8_`MP[ 6[Z`^M`MZ`Q PQ ]aQ +& B{[ [N_`MZ`Q M_ PU_\[_U|ƒQ_ MZ`Q^U[^Q_ PQ_`Q M^`US[$ M_
[ MXUQZMZ`Q ~ ^Q_UPQZ`Q& ^QYaZQ^M|ƒQ_ PQ aY QY\^QS[ QdQ^OUP[ M N[^P[ PQ aY ZMbU[
[a PQ aYM MQ^[ZMbQ Qd\X[^MP[ Z[ `^yRQS[ UZ`Q^ZMOU[ZMX
4^`US[ ),&p \[^ aYM QY\^Q_M PQ aY 8_`MP[ 6[Z`^M`MZ`Q \[PQY _Q^
`^UNa`MPM_ ZQ__Q 8_`MP[ 6[Z`^M`MZ`Q&
@WT!XXrKX OSJKUKSJKSYKX
4^`US[ ).&p
)& C_ ^QZPUYQZ`[_ [N`UP[_ \[^ aY ^Q_UPQZ`Q PQ aY
@KWIKSYGMKSX JK RKRHWTX JK ITSXKQNTX
8_`MP[ 6[Z`^M`MZ`Q \QX[ QdQ^O€OU[ PQ aYM \^["__{[ XUNQ^MX
[a PQ [a`^M_ MO`UbUPMPQ_ PQ OM^yO`Q^ UZPQ\QZPQZ`Q _• 4_ \Q^OQZ`MSQZ_$ _QZTM_ PQ \^Q_QZ|M Q ^QYaZQ^M|ƒQ_
\[PQY _Q^ `^UNa`MP[_ ZQ__Q 8_`MP[& B[ QZ`MZ`[$ Q__Q_ _UYUXM^Q_ [N`UPM_ \[^ aY ^Q_UPQZ`Q PQ aY 8_`MP[ 6[Z`^M`MZ`Q
^QZPUYQZ`[_ \[PQY _Q^ USaMXYQZ`Q `^UNa`MP[_ Z[ [a`^[ ZM ]aMXUPMPQ PQ YQYN^[ P[ O[Z_QXT[ PQ MPYUZU_`^M|{[ [a P[
8_`MP[ 6[Z`^M`MZ`Q _Q2 O[Z_QXT[ "_OMX [a PQ [a`^[ •^S{[ _UYUXM^ PQ aYM _[OUQPMPQ
^Q_UPQZ`Q P[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q \[PQY _Q^ `^UNa`MPM_
7# C UZPUb€Pa[ PU_\a_Q^$ PQ R[^YM TMNU`aMX$ Z[ [a`^[
2 123000 002958

ZQ__Q [a`^[ 8_`MP[&


8_`MP[ 6[Z`^M`MZ`Q PQ aYM UZ_`MXM|{[ "dM \M^M
[ QdQ^O€OU[ PM_ _aM_ MO`UbUPMPQ_3 YM_ M\QZM_ 4^`US[ )/&p
ZM YQPUPM QY ]aQ _QVMY UY\a`ybQU_ M Q__M 2WYOXYGX K JKXUTWYOXYGX
UZ_`MXM|{[ "dM3 [a
)& B{[ [N_`MZ`Q [ PU_\[_`[ Z[_ M^`US[_ ),&p Q )-&p$ [_
8# 4 ^QYaZQ^M|{[ ^Q_\QU`MZ`Q M[ QdQ^O€OU[ PM_ _aM_ ^QZPUYQZ`[_ [N`UP[_ \[^ aY ^Q_UPQZ`Q PQ aY 8_`MP[
MO`UbUPMPQ_ Z[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q R[^ 6[Z`^M`MZ`Q ZM ]aMXUPMPQ PQ \^["__U[ZMX PQ Q_\QO`yOaX[_$
\MSM \[^ [a QY Z[YQ PQ aY ^Q_UPQZ`Q P[ [a`^[ `MX O[Y[ M^`U_`M PQ `QM`^[$ OUZQYM$ ^yPU[ [a `QXQbU_{[$
8_`MP[ 6[Z`^M`MZ`Q [a R[^ _a\[^`MPM \[^ aY [a Y„_UO[$ NQY O[Y[ PQ PQ_\[^`U_`M$ \^[bQZUQZ`Q_ PM_
Q_`MNQXQOUYQZ`[ Q_`ybQX [a aYM UZ_`MXM|{[ R€_UOM _aM_ MO`UbUPMPQ_ \Q__[MU_ QdQ^OUPM_$ ZQ__M ]aMXUPMPQ$ Z[
_U`aMP[ ZQ__Q 8_`MP[ 6[Z`^M`MZ`Q Q QdOQPQ^$ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q$ \[PQY _Q^ `^UNa`MP[_ ZQ__Q
Z[ MZ[ "_OMX$ [ Y[Z`MZ`Q N^a`[ Q]aUbMXQZ`Q M [a`^[ 8_`MP[&
-&((($(( Qa^[_&
*& B{[ [N_`MZ`Q [ PU_\[_`[ Z[_ M^`US[_ /&p$ ),&p Q )-&p$
*& 4 Qd\^Q__{[ n\^["__ƒQ_ XUNQ^MU_r MN^MZSQ$ QY Q_\QOUMX$ [_ ^QZPUYQZ`[_ PM MO`UbUPMPQ QdQ^OUPM \Q__[MXYQZ`Q
M_ MO`UbUPMPQ_ UZPQ\QZPQZ`Q_ PQ OM^yO`Q^ OUQZ`€"O[$ \QX[_ \^["__U[ZMU_ PQ Q_\QO`yOaX[_ [a PQ_\[^`U_`M_$ ZQ__M
XU`Q^y^U[$ M^`€_`UO[$ QPaOM`Ub[ [a \QPMSSUO[$ NQY O[Y[ ]aMXUPMPQ$ M`^UNa€P[_ M aYM [a`^M \Q__[M$ \[PQY _Q^
M_ MO`UbUPMPQ_ UZPQ\QZPQZ`Q_ PQ Y~PUO[_$ MPb[SMP[_$ `^UNa`MP[_ Z[ 8_`MP[ 6[Z`^M`MZ`Q QY ]aQ _{[ QdQ^OUPM_
QZSQZTQU^[_$ M^]aU`QO`[_$ PQZ`U_`M_ Q O[Z`MNUXU_`M_& Q__M_ MO`UbUPMPQ_ P[_ \^["__U[ZMU_ PQ Q_\QO`yOaX[_ [a
P[_ PQ_\[^`U_`M_&
4^`US[ )-&p
+& B{[ [N_`MZ`Q [ PU_\[_`[ Z[_ Zq_ ) Q *$ [_ ^QZPUYQZ`[_
@WT!XXrKX JKUKSJKSYKX [N`UP[_ PM_ MO`UbUPMPQ_ ^QRQ^UPM_ Z[ Z&q )$ Z[ zYNU`[ PQ aY
\^[S^MYM PQ UZ`Q^OzYNU[ OaX`a^MX [a PQ_\[^`Ub[ MO[^PMP[
)& 6[Y ^Q__MXbM P[ PU_\[_`[ Z[_ M^`US[_ ).&p$ )0&p$ )1&p$ \[^ MYN[_ [_ 8_`MP[_ 6[Z`^M`MZ`Q_$ "OMY U_QZ`[_ PQ
*(&p Q *)&p$ [_ _MXy^U[_$ bQZOUYQZ`[_ Q ^QYaZQ^M|ƒQ_ UY\[_`[ Z[ 8_`MP[ 6[Z`^M`MZ`Q QY ]aQ _{[ QdQ^OUPM_
_UYUXM^Q_ [N`UP[_ PQ aY QY\^QS[ \[^ aY ^Q_UPQZ`Q PQ Q__M_ MO`UbUPMPQ_&
aY 8_`MP[ 6[Z`^M`MZ`Q _• \[PQY _Q^ `^UNa`MP[_ ZQ__Q
8_`MP[$ M Z{[ _Q^ ]aQ [ QY\^QS[ _QVM QdQ^OUP[ Z[ [a`^[ 4^`US[ )0&p
8_`MP[ 6[Z`^M`MZ`Q& GQ [ QY\^QS[ R[^ M€ QdQ^OUP[$ M_ @KSXrKX
^QYaZQ^M|ƒQ_ O[^^Q_\[ZPQZ`Q_ \[PQY _Q^ `^UNa`MPM_
ZQ__Q [a`^[ 8_`MP[& 6[Y ^Q__MXbM P[ PU_\[_`[ Z[ Z&q * P[ M^`US[ )1&p$ M_
\QZ_ƒQ_ Q ^QYaZQ^M|ƒQ_ _UYUXM^Q_ \MSM_ M aY ^Q_UPQZ`Q PQ
*& B{[ [N_`MZ`Q [ PU_\[_`[ Z[ Z&q )$ M_ ^QYaZQ^M|ƒQ_ aY 8_`MP[ 6[Z`^M`MZ`Q QY O[Z_Q]a•ZOUM PQ aY QY\^QS[
[N`UPM_ \[^ aY ^Q_UPQZ`Q PQ aY 8_`MP[ 6[Z`^M`MZ`Q PQ MZ`Q^U[^ _• \[PQY _Q^ `^UNa`MPM_ ZQ__Q 8_`MP[&

https://kiosk.incv.cv E602608A-86EF-43A6-8D2A-71CB24AE951A
Documento descarregado pelo utilizador PwC (10.8.0.142) em 30-12-2015 11:32:38.
© Todos os direitos reservados. A cópia ou distribuição não autorizada é proibida.

&--$ 3 ;P932 L 67 ,) M/" 7"O 1. 928Q/430. 12 0./7 <2912 L &- 12 12=25/97 12 &$%)
4^`US[ )1&p PQ aYM N[X_M PQ Q_`aP[ O[ZOQPUPM \[^ aYM [^SMZUfM|{[
BKRZSKWGnrKX UsHQOIGX
S[bQ^ZMYQZ`MX$ ^QXUSU[_M$ NQZQ"OQZ`Q$ OUQZ`€"OM$ XU`Q^y^UM
[a \QPMS•SUOM$ PQ_PQ ]aQ M ^QRQ^UPM N[X_M Q_`QVM U_QZ`M
)& PQ UY\[_`[&

7# C_ _MXy^U[_$ bQZOUYQZ`[_ Q [a`^M_ ^QYaZQ^M|ƒQ_ 4^`US[ *)&p


_UYUXM^Q_$ QdOXaUZP[ M_ \QZ_ƒQ_$ \MS[_ \[^ aY 6XYZJGSYKX
8_`MP[ 6[Z`^M`MZ`Q [a \[^ aYM _aM _aNPUbU_{[
4_ UY\[^`zZOUM_ ]aQ aY Q_`aPMZ`Q [a aY Q_`MSUy^U[ ]aQ
\[X€`UOM [a MPYUZU_`^M`UbM [a Ma`M^]aUM X[OMX
~ [a R[U$ UYQPUM`MYQZ`Q MZ`Q_ PM _aM \Q^YMZ•ZOUM ZaY
[a •^S{[ Q_`M`a`y^U[ M aYM \Q__[M _UZSaXM^$
8_`MP[ 6[Z`^M`MZ`Q$ ^Q_UPQZ`Q P[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q
QY O[Z_Q]a•ZOUM PQ _Q^bU|[_ \^Q_`MP[_ M Q__Q
Q OaVM \Q^YMZ•ZOUM Z[ \^UYQU^[ 8_`MP[ YQZOU[ZMP[ `QY
8_`MP[ [a M Q__M _aNPUbU_{[ [a Ma`M^]aUM [a
O[Y[ „ZUO[ "Y M€ \^[__QSaU^ [_ _Qa_ Q_`aP[_ [a M _aM
•^S{[$ _• \[PQY _Q^ `^UNa`MP[_ ZQ__Q 8_`MP[&
R[^YM|{[ ^QOQNM \M^M RMfQ^ RMOQ x_ PQ_\Q_M_ O[Y M _aM
8# C_ _MXy^U[_$ bQZOUYQZ`[_ Q [a`^M_ ^QYaZQ^M|ƒQ_ YMZa`QZ|{[$ Q_`aP[_ [a R[^YM|{[ Z{[ _{[ `^UNa`MPM_
_UYUXM^Q_ _• \[PQY$ O[Z`aP[$ _Q^ `^UNa`MP[_ Z[ ZQ__Q 8_`MP[$ PQ_PQ ]aQ \^[bQZTMY PQ R[Z`Q_ _U`aMPM_
[a`^[ 8_`MP[ 6[Z`^M`MZ`Q _Q [_ _Q^bU|[_ R[^QY R[^M PQ__Q 8_`MP[&
\^Q_`MP[_ ZQ__Q 8_`MP[ Q _Q M \Q__[M _UZSaXM^ 4^`US[ **&p
R[^ aY ^Q_UPQZ`Q PQ__Q 8_`MP[2 ?ZYWTX WKSJORKSYTX
U# GQZP[ _Qa ZMOU[ZMX3 [a )& C_ QXQYQZ`[_ P[ ^QZPUYQZ`[ PQ aY ^Q_UPQZ`Q PQ
aY 8_`MP[ 6[Z`^M`MZ`Q Q P[ZPQ ]aQ^ ]aQ \^[bQZTMY
UU# EaQ Z{[ _Q `[Y[a _Qa ^Q_UPQZ`Q aZUOMYQZ`Q
Z{[ `^M`MP[_ Z[_ M^`US[_ MZ`Q^U[^Q_ PQ_`M 6[ZbQZ|{[ _•
\M^M [ QRQU`[ PQ \^Q_`M^ [_ PU`[_ _Q^bU|[_&
\[PQY _Q^ `^UNa`MP[_ ZQ__Q 8_`MP[&
*& *& C PU_\[_`[ Z[ Z&q ) Z{[ _Q M\XUOM M[ ^QZPUYQZ`[
7# 4_ \QZ_ƒQ_ \MSM_ \[^ aY 8_`MP[ 6[Z`^M`MZ`Q [a \[^ ]aQ Z{[ _QVM ^QZPUYQZ`[ PQ NQZ_ UY[NUXUy^U[_ O[Y[ _{[
aYM _aM _aNPUbU_{[ \[X€`UOM [a MPYUZU_`^M`UbM PQ"ZUP[_ Z[ Z&q * P[ M^`US[ .&p MaRQ^UP[ \[^ aY ^Q_UPQZ`Q
[a Ma`M^]aUM X[OMX [a •^S{[ Q_`M`a`y^U[$ ]aQ^ PQ aY 8_`MP[ 6[Z`^M`MZ`Q ]aQ QdQ^OQ MO`UbUPMPQ Z[ [a`^[
8_`MP[ 6[Z`^M`MZ`Q \[^ YQU[ PQ aY Q_`MNQXQOUYQZ`[
2 123000 002958

PU^QO`MYQZ`Q$ ]aQ^ M`^Mb~_ PQ RaZP[_ \[^


QXQ_ O[Z_`U`a€P[_$ M aYM \Q__[M _UZSaXM^$ QY Q_`ybQX ZQXQ _U`aMP[ [a ]aQ QdQ^OQ ZQ__Q [a`^[ 8_`MP[
O[Z_Q]a•ZOUM PQ _Q^bU|[_ \^Q_`MP[_ M Q__Q 8_`MP[ aYM \^["__{[ UZPQ\QZPQZ`Q M`^Mb~_ PQ aYM UZ_`MXM|{[
[a M Q__M _aNPUbU_{[ [a Ma`M^]aUM [a •^S{[$ _• "dM ZQXQ _U`aMPM$ Q_`MZP[ [ PU^QU`[ [a M \^[\^UQPMPQ QY
\[PQY _Q^ `^UNa`MPM_ ZQ__Q 8_`MP[& ^QXM|{[ M[ ]aMX [ ^QZPUYQZ`[ ~ \MS[ QRQO`UbMYQZ`Q XUSMP[
O[Y Q__Q Q_`MNQXQOUYQZ`[ Q_`ybQX [a UZ_`MXM|{[ "dM& BQ_`Q
8# 8_`M_ \QZ_ƒQ_ _ \[PQY$ O[Z`aP[$ _Q^ `^UNa`MPM_ Z[ OM_[$ _{[ M\XUOybQU_ M_ PU_\[_U|ƒQ_ P[ M^`US[ /&p [a P[
[a`^[ 8_`MP[ 6[Z`^M`MZ`Q _Q M \Q__[M _UZSaXM^ M^`US[ ),&p$ O[Z_[MZ`Q [ OM_[&
R[^ aY ^Q_UPQZ`Q Q aY ZMOU[ZMX PQ__Q 8_`MP[&
+& B{[ [N_`MZ`Q [ PU_\[_`[ Z[_ Zq_ = Q *$ [_ QXQYQZ`[_ P[
+& C PU_\[_`[ Z[_ M^`US[_ )-&p$ ).&p$ )/&p Q )0&p M\XUOM%_Q ^QZPUYQZ`[ PQ aY ^Q_UPQZ`Q PQ aY 8_`MP[ 6[Z`^M`MZ`Q
M[_ _MXy^U[_$ bQZOUYQZ`[_ Q [a`^M_ ^QYaZQ^M|ƒQ_ _UYUXM^Q_$ Z{[ `^M`MP[_ Z[_ M^`US[_ MZ`Q^U[^Q_ PM \^Q_QZ`Q 6[ZbQZ|{[
Q NQY M__UY x_ \QZ_ƒQ_$ \MS[_ QY O[Z_Q]aZOUM PQ _Q^bU|[_ Q \^[bQZUQZ`Q_ PQ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q \[PQY _Q^
\^Q_`MP[_ QY XUSM|{[ O[Y aYM MO`UbUPMPQ O[YQ^OUMX [a USaMXYQZ`Q `^UNa`MP[_ ZQ__Q [a`^[ 8_`MP[&
UZPa_`^UMX QdQ^OUPM \[^ aY 8_`MP[ 6[Z`^M`MZ`Q [a \[^ aYM 64DvHI@C =J
_aM _aNPUbU_{[ \[X€`UOM [a MPYUZU_`^M`UbM [a Ma`M^]aUM
X[OMX [a •^S{[ Q_`M`a`y^U[& =oYTJTX UGWG KQOROSGW GX JZUQGX YWOHZYGnrKX
4^`US[ *+&p
4^`US[ *(&p
6QOROSGnmT JG JZUQG YWOHZYGnmT
@WTLKXXTWKX K OS[KXYOMGJTWKX
)& FQXM`UbMYQZ`Q x FQ\„NXUOM PM ;aUZ~%5U__Ma$ M Pa\XM
)& IYM \Q__[M ]aQ ~$ [a R[U$ ^Q_UPQZ`Q PQ aY 8_`MP[ `^UNa`M|{[ _Q^y QXUYUZMPM P[ _QSaUZ`Q Y[P[2
6[Z`^M`MZ`Q UYQPUM`MYQZ`Q MZ`Q_ PQ _Q PQ_X[OM^ M[ [a`^[
8_`MP[ 6[Z`^M`MZ`Q$ O[Y bU_`M aZUOMYQZ`Q M QZ_UZM^ EaMZP[ aY ^Q_UPQZ`Q PM FQ\„NXUOM PM ;aUZ~%5U__Ma
[a QRQO`aM^ UZbQ_`USM|{[ OUQZ`€"OM ZaYM aZUbQ^_UPMPQ$ [N`UbQ^ ^QZPUYQZ`[_ ]aQ$ PQ MO[^P[ O[Y [ PU_\[_`[
O[X~SU[$ Q_O[XM [a [a`^M UZ_`U`aU|{[ _UYUXM^ PQ QZ_UZ[ [a ZM \^Q_QZ`Q 6[ZbQZ|{[$ \[__MY _Q^ `^UNa`MP[_
PQ UZbQ_`USM|{[ OUQZ`€"OM$ ^QO[ZTQOUPM O[Y[ Z{[ `QZP[ ZM FQ\„NXUOM PQ 6MN[ JQ^PQ$ M FQ\„NXUOM PM
"Z_ XaO^M`Ub[_ \QX[ ;[bQ^Z[ PQ__Q [a`^[ 8_`MP[$ [a Z[ ;aUZ~%5U__Ma PQPafU^y P[ UY\[_`[ _[N^Q [_
zYNU`[ PQ aY \^[S^MYM ["OUMX PQ UZ`Q^OzYNU[ OaX`a^MX$ ^QZPUYQZ`[_ PQ__Q ^Q_UPQZ`Q aYM UY\[^`zZOUM
Pa^MZ`Q aY \Q^€[P[ Z{[ QdOQPQZ`Q M P[U_ MZ[_ M O[Z`M^ PM O[^^Q_\[ZPQZ`Q'USaMX M[ UY\[_`[ _[N^Q [
PM`M PM OTQSMPM M Q__Q [a`^[ 8_`MP[$ ~ U_QZ`M PQ UY\[_`[ ^QZPUYQZ`[ \MS[ ZM FQ\„NXUOM PQ 6MN[ JQ^PQ&
ZQ__Q [a`^[ 8_`MP[ \QXM_ ^QYaZQ^M|ƒQ_ ^QOQNUPM_ QY 4 UY\[^`zZOUM PQPafUPM Z{[ \[PQ^y$ O[Z`aP[$
O[Z_Q]a•ZOUM PQ__Q QZ_UZ[ [a UZbQ_`USM|{[& QdOQPQ^ M R^MO|{[ P[ UY\[_`[ _[N^Q [ ^QZPUYQZ`[$
OMXOaXMP[ MZ`Q_ PM PQPa|{[$ O[^^Q_\[ZPQZ`Q
*& C PU_\[_`[ Z[ Z„YQ^[ MZ`Q^U[^ PQ_`Q M^`US[ M\XUOM%_Q M[_ ^QZPUYQZ`[_ ]aQ \[PQY _Q^ `^UNa`MP[_ ZM
USaMXYQZ`Q x_ \Q__[M_ ]aQ RM|MY UZbQ_`USM|{[ Z[ ]aMP^[ FQ\„NXUOM PQ 6MN[ JQ^PQ&

https://kiosk.incv.cv E602608A-86EF-43A6-8D2A-71CB24AE951A
Documento descarregado pelo utilizador PwC (10.8.0.142) em 30-12-2015 11:32:38.
© Todos os direitos reservados. A cópia ou distribuição não autorizada é proibida.

3 ;P932 L 67 ,) M/" 7"O 1. 928Q/430. 12 0./7 <2912 L &- 12 12=25/97 12 &$%) &--%

*& FQXM`UbMYQZ`Q x FQ\„NXUOM PQ 6MN[ JQ^PQ$ M Pa\XM [N^USM|{[ O[Y QXM O[ZQdM PURQ^QZ`Q [a YMU_ S^Mb[_M P[
`^UNa`M|{[ _Q^y QXUYUZMPM P[ _QSaUZ`Q Y[P[2 ]aQ M]aQXM_ M ]aQ Q_`QVMY [a \[__MY Q_`M^ _aVQU`M_ M_
QY\^Q_M_ _UYUXM^Q_ PQ__Q \^UYQU^[ 8_`MP[&
EaMZP[ aY ^Q_UPQZ`Q PM FQ\„NXUOM PQ 6MN[ JQ^PQ
[N`UbQ^ ^QZPUYQZ`[_ ]aQ$ PQ MO[^P[ O[Y [ PU_\[_`[ -& B[ \^Q_QZ`Q M^`US[$ [ `Q^Y[ n`^UNa`M|{[r _USZU"OM [_
ZM \^Q_QZ`Q 6[ZbQZ|{[$ \[__MY _Q^ `^UNa`MP[_ ZM UY\[_`[_ [NVQO`[ PM 6[ZbQZ|{[&
FQ\„NXUOM PM ;aUZ~%5U__Ma$ M FQ\„NXUOM PQ 6MN[
4^`US[ *-&p
JQ^PQ PQPafU^y P[ UY\[_`[ _[N^Q [_ ^QZPUYQZ`[_
PQ__Q ^Q_UPQZ`Q aYM UY\[^`zZOUM O[^^Q_\[ZPQ' @WTIKJORKSYT GROMl[KQ
USaMX M[ UY\[_`[ _[N^Q [ ^QZPUYQZ`[ \MS[ ZM
)& EaMZP[ aYM \Q__[M O[Z_UPQ^M^ ]aQ M_ YQPUPM_
FQ\„NXUOM PM ;aUZ~%5U__Ma& 4 UY\[^`zZOUM
`[YMPM_ \[^ aY [a \[^ MYN[_ [_ 8_`MP[_ 6[Z`^M`MZ`Q_
PQPafUPM Z{[ \[PQ^y$ O[Z`aP[$ QdOQPQ^ M R^MO|{[
O[ZPafQY [a \[PQ^{[ O[ZPafU^$ QY ^QXM|{[ M _U$ M aYM
P[ UY\[_`[ _[N^Q [ ^QZPUYQZ`[$ OMXOaXMP[ MZ`Q_
`^UNa`M|{[ Z{[ O[ZR[^YQ O[Y [ PU_\[_`[ ZQ_`M 6[ZbQZ|{[$
PM PQPa|{[$ O[^^Q_\[ZPQZ`Q M[_ ^QZPUYQZ`[_
\[PQ^y$ UZPQ\QZPQZ`QYQZ`Q P[_ ^QOa^_[_ Q_`MNQXQOUP[_
]aQ \[PQY _Q^ `^UNa`MP[_ ZM FQ\„NXUOM PM
ZM XQSU_XM|{[ ZMOU[ZMX PQ__Q_ 8_`MP[_$ _aNYQ`Q^ [ _Qa
;aUZ~%5U__Ma&
OM_[ x Ma`[^UPMPQ O[Y\Q`QZ`Q P[ 8_`MP[ 6[Z`^M`MZ`Q PQ
+& EaMZP[$ PQ MO[^P[ O[Y [ PU_\[_`[ ZM \^Q_QZ`Q ]aQ ~ ^Q_UPQZ`Q [a$ _Q [ _Qa OM_[ Q_`UbQ^ O[Y\^QQZPUP[
6[ZbQZ|{[$ [_ ^QZPUYQZ`[_ [N`UP[_ \[^ aY ^Q_UPQZ`Q PQ Z[ Z&q ) P[ M^`US[ *-&p$ P[ 8_`MP[ 6[Z`^M`MZ`Q PQ ]aQ
8_`MP[ 6[Z`^M`MZ`Q Q_`UbQ^QY U_QZ`[_ PQ UY\[_`[ ZQ__Q ~ ZMOU[ZMX& C OM_[ PQbQ^y _Q^ M\^Q_QZ`MP[ PQZ`^[ P[_
8_`MP[$ Q_`Q 8_`MP[ \[PQ^y$ Z{[ [N_`MZ`Q$ M[ OMXOaXM^ [ `^•_ MZ[_ _QSaUZ`Q_ x PM`M PM \^UYQU^M O[YaZUOM|{[ PM
]aMZ`U`M`Ub[ P[ UY\[_`[ _[N^Q [ ^Q_`[ P[_ ^QZPUYQZ`[_ YQPUPM ]aQ PQ^ OMa_M x `^UNa`M|{[ Z{[ O[ZR[^YQ O[Y [
PQ__Q ^QZPUYQZ`[$ `Q^ QY O[Z`M [ ^QZPUYQZ`[ U_QZ`[& PU_\[_`[ ZM 6[ZbQZ|{[&

64DvHI@C J *& 8__M Ma`[^UPMPQ O[Y\Q`QZ`Q$ _Q M ^QOXMYM|{[ _Q


XTQ M"Sa^M^ RaZPMPM Q Z{[ Q_`UbQ^ QY O[ZPU|ƒQ_ PQ XTQ
5OXUTXOnrKX KXUKIOGOX PM^ aYM _[Xa|{[ _M`U_RM`•^UM$ Q_R[^|M^%_Q%y \[^ ^Q_[XbQ^
4^`US[ *,&p
M ]aQ_`{[ M`^Mb~_ PQ MO[^P[ MYUSybQX O[Y M Ma`[^UPMPQ
O[Y\Q`QZ`Q P[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q$ M "Y PQ QbU`M^
M `^UNa`M|{[ Z{[ O[ZR[^YQ O[Y M 6[ZbQZ|{[&
2 123000 002958

>mT JOXIWOROSGnmT

)& C_ ZMOU[ZMU_ PQ aY 8_`MP[ 6[Z`^M`MZ`Q Z{[ "OM^{[ +& 4_ Ma`[^UPMPQ_ O[Y\Q`QZ`Q_ P[_ 8_`MP[_ 6[Z`^M`MZ`Q_
_aVQU`[_ Z[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q M ZQZTaYM `^UNa`M|{[ Q_R[^|M^%_Q%{[ \[^ ^Q_[XbQ^$ M`^Mb~_ PQ MO[^P[ MYUSybQX$
[a [N^USM|{[ O[Y QXM O[ZQdM PURQ^QZ`Q [a YMU_ S^Mb[_M M_ PU"OaXPMPQ_ [a M_ P„bUPM_ M ]aQ \[__M PM^ XaSM^ M
P[ ]aQ M]aQXM_ M ]aQ Q_`QVMY [a \[__MY Q_`M^ _aVQU`[_ UZ`Q^\^Q`M|{[ [a M M\XUOM|{[ PM 6[ZbQZ|{[& D[PQ^{[ `MYN~Y
[_ ZMOU[ZMU_ PQ__Q [a`^[ 8_`MP[ ]aQ _Q QZO[Z`^QY ZM O[Z_aX`M^%_Q M "Y PQ QXUYUZM^ M Pa\XM `^UNa`M|{[ QY OM_[_
YQ_YM _U`aM|{[$ QY Q_\QOUMX Z[ ]aQ _Q ^QRQ^Q x ^Q_UP•ZOUM& Z{[ \^QbU_`[_ \QXM 6[ZbQZ|{[&
B{[ [N_`MZ`Q [ Q_`MNQXQOUP[ Z[ M^`US[ )&q$ Q_`M PU_\[_U|{[
M\XUOM^%_Q%y `MYN~Y x_ \Q__[M_ ]aQ Z{[ _{[ ^Q_UPQZ`Q_ ,& 4_ Ma`[^UPMPQ_ O[Y\Q`QZ`Q_ P[_ 8_`MP[_ 6[Z`^M`MZ`Q_
PQ aY [a PQ MYN[_ [_ 8_`MP[_ 6[Z`^M`MZ`Q_& \[PQ^{[ O[YaZUOM^ PU^QO`MYQZ`Q QZ`^Q _U$ UZOXa_UbMYQZ`Q
M`^Mb~_ PQ aYM O[YU__{[ YU_`M O[Z_`U`a€PM \[^ Q__M_
*& 4 `^UNa`M|{[ PQ aY Q_`MNQXQOUYQZ`[ Q_`ybQX ]aQ aYM Ma`[^UPMPQ_ [a \QX[_ _Qa_ ^Q\^Q_QZ`MZ`Q_$ M "Y PQ OTQSM^QY
QY\^Q_M PQ aY 8_`MP[ 6[Z`^M`MZ`Q `QZTM Z[ [a`^[ 8_`MP[ M MO[^P[ Z[_ `Q^Y[_ UZPUOMP[_ Z[_ Z„YQ^[_ MZ`Q^U[^Q_&
6[Z`^M`MZ`Q Z{[ _Q^y ZQ__Q [a`^[ 8_`MP[ YQZ[_ RMb[^ybQX
4^`US[ *.&q
P[ ]aQ M PM_ QY\^Q_M_ PQ__Q [a`^[ 8_`MP[ ]aQ QdQ^|MY
M_ YQ_YM_ MO`UbUPMPQ_& 8_`M PU_\[_U|{[ Z{[ \[PQ^y _Q^ DWTIG JK OSLTWRGnrKX
UZ`Q^\^Q`MPM Z[ _QZ`UP[ PQ [N^USM^ aY 8_`MP[ 6[Z`^M`MZ`Q
)& 4_ Ma`[^UPMPQ_ O[Y\Q`QZ`Q_ P[_ 8_`MP[_ 6[Z`^M`MZ`Q_
M O[ZOQPQ^ M[_ ^Q_UPQZ`Q_ P[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q M_
`^[OM^{[ QZ`^Q _U M_ UZR[^YM|ƒQ_ ZQOQ__y^UM_ \M^M M\XUOM^
PQPa|ƒQ_ \Q__[MU_$ MNM`UYQZ`[_ Q ^QPa|ƒQ_ \M^M QRQU`[_
Q_`M 6[ZbQZ|{[ [a M_ XQU_ UZ`Q^ZM_ P[_ 8_`MP[_ 6[Z`^M`MZ`Q_
"_OMU_ M`^UNa€P[_ QY RaZ|{[ P[ Q_`MP[ OUbUX [a QZOM^S[_
^QXM`UbM_ M[_ UY\[_`[_ MN^MZSUP[_ \[^ Q_`M 6[ZbQZ|{[$
RMYUXUM^Q_ O[ZOQPUP[_ M[_ _Qa_ \^•\^U[_ ^Q_UPQZ`Q_&
ZM YQPUPM QY ]aQ M `^UNa`M|{[ ZQXM_ \^QbU_`M Z{[ _QVM
+& GMXb[ _Q R[^ M\XUOybQX [ PU_\[_`[ Z[ Z&q ) P[ M^`US[ 1&p$ O[Z`^y^UM M Q_`M 6[ZbQZ|{[& 4_ UZR[^YM|ƒQ_ [N`UPM_ \[^ aY
Z[ Z&q / P[ M^`US[ ) )&p [a Z[ Zq . P[ M^`US[ )*&p$ [_ Va^[_$ 8_`MP[ 6[Z`^M`MZ`Q _Q^{[ O[Z_UPQ^MPM_ _QO^Q`M_$ P[ YQ_Y[
^[eMX`UQ_ Q [a`^M_ UY\[^`zZOUM_ \MS[_ \[^ aYM QY\^Q_M Y[P[ ]aQ M_ UZR[^YM|ƒQ_ [N`UPM_ O[Y NM_Q ZM XQSU_XM|{[
PQ YZ 8_`MP[ 6[Z`^M`MZ`Q M aY ^Q_UPQZ`Q P[ [a`^[ 8_`MP[ UZ`Q^ZM PQ__Q 8_`MP[$ Q _• \[PQ^{[ _Q^ O[YaZUOMPM_ x_
6[Z`^M`MZ`Q _Q^{[ PQPa`€bQU_$ \M^M QRQU`[_ PM PQ`Q^YUZM|{[ \Q__[M_ [a Ma`[^UPMPQ_ "UZOXaUZP[ `^UNaZMU_ Q Ma`[^UPMPQ_
P[ XaO^[ `^UNa`ybQX PQ `MX QY\^Q_M$ O[Y[ _Q R[__QY \MS[_ MPYUZU_`^M`UbM_# QZOM^^QSMPM_ PM XU]aUPM|{[ [a O[N^MZ|M
M YZ ^Q_UPQZ`Q P[ \^UYQU^[ 8_`MP[ YQZOU[ZMP[& P[_ UY\[_`[_ MN^MZSUP[_ \[^ Q_`M 6[ZbQZ|{[$ [a P[_
\^[OQPUYQZ`[_ PQOXM^M`Ub[_ [a QdQOa`Ub[_ ^QXM`Ub[_ M
,& 4_ QY\^Q_M_ PQ aY 8_`MP[ 6[Z`^M`MZ`Q OaV[ OM\U`MX$ Q_`Q_ UY\[_`[_$ [a PM PQOU_{[ PQ ^QOa^_[_ ^QRQ^QZ`Q_ M
`[`MX [a \M^OUMXYQZ`Q$ PU^QO`M [a UZPU^QO`MYQZ`Q$ _QVM Q_`Q_ UY\[_`[_& 8__M_ \Q__[M_ [a Ma`[^UPMPQ_ a`UXUfM^{[ M_
\[__a€P[ [a O[Z`^[XMP[ \[^ aY [a YMU_ ^Q_UPQZ`Q_ P[ UZR[^YM|ƒQ_ M__UY [N`UPM_ M\QZM_ \M^M [_ "Z_ ^QRQ^UP[_&
[a`^[ 8_`MP[ 6[Z`^M`MZ`Q Z{[ "OM^{[ _aVQU`M_$ Z[ 8_`MP[ 8__M_ UZR[^YM|ƒQ_ \[PQ^{[ _Q^ ^QbQXMPM_ Z[ PQOa^_[ PQ
\^UYQU^MYQZ`Q YQZOU[ZMP[$ M ZQZTaYM `^UNa`M|{[ [a MaPUZOUM_ \„NXUOM_ PQ `^UNaZMU_ [a QY PQOU_ƒQ_ VaPUOUMU_&

https://kiosk.incv.cv E602608A-86EF-43A6-8D2A-71CB24AE951A
Documento descarregado pelo utilizador PwC (10.8.0.142) em 30-12-2015 11:32:38.
© Todos os direitos reservados. A cópia ou distribuição não autorizada é proibida.

&--& 3 ;P932 L 67 ,) M/" 7"O 1. 928Q/430. 12 0./7 <2912 L &- 12 12=25/97 12 &$%)

*& C PU_\[_`[ Z[ Z&q ) ZaZOM \[PQ^y _Q^ UZ`Q^\^Q`MP[ Z[ 4^`US[ *1&q


_QZ`UP[ PQ =Y\[^ M aY 8_`MP[ 6[Z`^M`MZ`Q M [N^USM|{[2 5KSsSIOG

7# 7Q `[YM^ YQPUPM_ MPYUZU_`^M`UbM_ O[Z`^y^UM_ x 4 \^Q_QZ`Q 6[ZbQZ|{[ \Q^YMZQOQ^y QY bUS[^ QZ]aMZ`[


_aM XQSU_XM|{[ Q x _aM \^y`UOM MPYUZU_`^M`UbM Z{[ R[^ PQZaZOUMPM \[^ aY 8_`MP[ 6[Z`^M`MZ`Q& EaMX]aQ^
[a x_ P[ [a`^[ 8_`MP[ 6[Z`^M`MZ`Q3 8_`MP[ 6[Z`^M`MZ`Q \[PQ PQZaZOUM^ M 6[ZbQZ|{[$ \[^ bUM
PU\X[Yy`UOM$ YQPUMZ`Q aY MbU_[ \^~bU[ Q_\QOU"OMZP[ [
8# 7Q R[^ZQOQ^ UZR[^YM|ƒQ_ ]aQ Z{[ \[__MY _Q^ [N`UPM_ MZ[ PM OQ__M|{[$ \QX[ YQZ[_ _QU_ YQ_Q_ MZ`Q_ PQ +) PQ
O[Y NM_Q ZM _aM XQSU_XM|{[ [a Z[ zYNU`[ PM _aM 7QfQYN^[ P[ MZ[ Q_\QOU"OMP[ T[ ^QRQ^UP[ MbU_[& 4 Z[`U"OM|{[
\^y`UOM MPYUZU_`^M`UbM Z[^YMX [a ZM_ P[ [a`^[ _ \[PQ^y `Q^ XaSM^ M\_ M Qd\U^M|{[ PQ aY \Q^€[P[ PQ
8_`MP[ 6[Z`^M`MZ`Q3 OUZO[ MZ[_ M O[Z`M^ PM PM`M QY ]aQ M 6[ZbQZ|{[ QZ`^M^
9# 7Q `^MZ_YU`U^ UZR[^YM|ƒQ_ ^QbQXMP[^M_ PQ _QS^QP[_ [a QY bUS[^& BQ__Q OM_[$ M 6[ZbQZ|{[ PQUdM^y PQ _Q M\XUOM^2
\^[OQ__[_ O[YQ^OUMU_$ UZPa_`^UMU_ [a \^["__U[ZMU_$ 7# B[ OM_[ PQ 6MN[ JQ^PQ2
[a UZR[^YM|ƒQ_ OaVM O[YaZUOM|{[ _QVM O[Z`^y^UM
x [^PQY \„NXUOM& U# 4[_ UY\[_`[_ PQbUP[_ ZM R[Z`Q OaV[ RMO`[ SQ^MP[^
_a^VM QY [a PQ\[U_ PQ ) PQ >MZQU^[ P[ MZ[ UYQPUM`MYQZ`Q
4^`US[ */&q _QSaUZ`Q M[ MZ[ Q_\QOU"OMP[ Z[ MbU_[ PQ PQZ„ZOUM3
=KRHWTX JK ROXXrKX JOUQTRlYOIGX K JK UTXYTX ITSXZQGWKX UU# 4[_ PQYMU_ UY\[_`[_$ ^QXM`UbMYQZ`Q M[_ ^QZPUYQZ`[_
\^[PafUP[_ Z[ MZ[ "_OMX O[Y UZ€OU[ QY [a PQ\[U_ PQ ) PQ
[ PU_\[_`[ ZM \^Q_QZ`Q 6[ZbQZ|{[ Z{[ \^QVaPUOM^y
>MZQU^[ P[ MZ[ UYQPUM`MYQZ`Q _QSaUZ`Q M[ MZ[ Q_\QOU "OMP[
[_ \^UbUX~SU[_ "_OMU_ PQ ]aQ NQZQ"OUQY [_ YQYN^[_ PQ
Z[ ^QRQ^UP[ MbU_[ PQ PQZ„ZOUM3
YU__ƒQ_ PU\X[Yy`UOM_ Q PQ \[_`[_ O[Z_aXM^Q_ QY bU^`aPQ
PM_ ^QS^M_ SQ^MU_ PQ PU^QU`[ UZ`Q^ZMOU[ZMX [a PQ PU_\[_U|ƒQ_ 8# B[ OM_[ PQ ;aUZ~ 5U__Ma2
PQ MO[^P[_ Q_\QOUMU_&
U# 4[_ UY\[_`[_ PQbUP[_ ZM R[Z`Q OaV[ RMO`[ SQ^MP[^
64DvHI@C J= _a^VM QY [a PQ\[U_ PQ ) PQ >MZQU^[ P[ MZ[
UYQPUM`MYQZ`Q _QSaUZ`Q M[ MZ[ Q_\QOU"OMP[
5OXUTXOnrKX !SGOX Z[ MbU_[ PQ PQZ„ZOUM3
2 123000 002958

4^`US[ *0&q UU# 4[_ PQYMU_ UY\[_`[_$ ^QXM`UbMYQZ`Q M[_


6SYWGJG KR [OMTW ^QZPUYQZ`[_ \^[PafUP[_ Z[ MZ[ "_OMX O[Y
UZ€OU[ QY [a PQ\[U_ PQ ) PQ >MZQU^[ P[ MZ[
)& 4 \^Q_QZ`Q 6[ZbQZ|{[ QZ`^M^y QY bUS[^ Z[ P~OUY[ UYQPUM`MYQZ`Q _QSaUZ`Q M[ MZ[ Q_\QOU"OMP[
]aUZ`[ PUM M\•_ M PM`M QY ]aQ R[^QY `^[OMPM_ M_ Z[`M_ Z[ ^QRQ^UP[ MbU_[ PQ PQZ„ZOUM3
PU\X[Yy`UOM_ UZPUOMZP[ M O[ZOXa_{[ PM_ R[^YMXUPMPQ_
8Y `Q_`QYaZT[ P[ ]aMX [_ MNMUd[ M__UZMP[_$ PQbUPMYQZ`Q
XQSMU_ UZ`Q^ZM_ PQ OMPM 8_`MP[ 6[Z`^M`MZ`Q$ ZQOQ__y^UM_
Ma`[^UfMP[_ \M^M [ QRQU`[$ M__UZM^MY M \^Q_QZ`Q 6[ZbQZ|{[&
x QZ`^MPM QY bUS[^ PM \^Q_QZ`Q 6[ZbQZ|{[&
9QU`[ QY Pa\XUOMP[$ M[_ )1 PUM_ P[ Y•_ PQ >aXT[ PQ *()-$
*& 4 \^Q_QZ`Q 6[ZbQZ|{[ M\XUOM^%_Q%y2 QY X€ZSaM \[^`aSaQ_M$ RMfQZP[ MYN[_ [_ `Qd`[_ USaMXYQZ`Q R~&
7# B[ OM_[ PQ 6MN[ JQ^PQ2 DQX[ ;[bQ^Z[ PM FQ\„NXUOM PQ 6MN[ JQ^PQ$ .7H@7 ;<
,<IKI 5<@>7 .@H7E;7! GQO^Q`y^UM PQ 8_`MP[ P[_ BQS•OU[_
U# 4[_ UY\[_`[_ PQbUP[_ ZM R[Z`Q OaV[ RMO`[
8_`^MZSQU^[_
SQ^MP[^ _a^VM QY [a PQ\[U_ PQ ) PQ >MZQU^[ P[
MZ[ UYQPUM`MYQZ`Q _QSaUZ`Q x]aQXQ QY ]aQ M DQX[ ;[bQ^Z[ PM FQ\„NXUOM PM ;aUZ~%5U__Ma$ )<H7C;F
\^Q_QZ`Q 6[ZbQZ|{[ QZ`^M^ QY bUS[^3 ,FQF .7HJ@EI$ AUZU_`^[ PM 8O[Z[YUM Q 9UZMZ|M_

UU# 4[_ PQYMU_ UY\[_`[_$ ^QXM`UbMYQZ`Q M[_ kkkkkk


^QZPUYQZ`[_ \^[PafUP[_ Z[ MZ[ "_OMX O[Y
UZ€OU[ QY [a PQ\[U_ PQ = PQ >MZQU^[ P[ MZ[ BKXTQZnmT Sa (,+&F999&)'(,
UYQPUM`MYQZ`Q _QSaUZ`Q x]aQXQ QY ]aQ M \^Q_QZ`Q JK )0 JK JK^KRHWT
6[ZbQZ|{[ QZ`^M^ QY bUS[^3
4 4__QYNXQUM BMOU[ZMX b[`M$ Z[_ `Q^Y[_ PM MX€ZQM 8#
8# B[ OM_[ PQ ;aUZ~ 5U__Ma2 P[ M^`US[ )/1&q PM 6[Z_`U`aU|{[$ M _QSaUZ`Q FQ_[Xa|{[2
4^`US[ )&q
U# 4[_ UY\[_`[_ PQbUP[_ ZM R[Z`Q OaV[ RMO`[
SQ^MP[^ _a^VM QY [a PQ\[U_ PQ ) PQ >MZQU^[ P[ 2UWT[GnmT
MZ[ UYQPUM`MYQZ`Q _QSaUZ`Q x]aQXQ QY ]aQ M
u M\^[bMP[$ \M^M ^M`U"OM|{[$ [ 4O[^P[ QZ`^Q M FQ\„NXUOM
\^Q_QZ`Q 6[ZbQZ|{[ QZ`^M^ QY bUS[^3
PQ 6MN[ JQ^PQ Q M FQ\„NXUOM PQ GQZQSMX ^QXM`Ub[ x QZ`^MPM$
UU# 4[_ PQYMU_ UY\[_`[_$ ^QXM`UbMYQZ`Q M[_ x Q_`MPUM$ M[ Q_`MNQXQOUYQZ`[ Q x \^[`QO|{[ PQ NQZ_ PM_
^QZPUYQZ`[_ \^[PafUP[_ Z[ MZ[ "_OMX O[Y \Q__[M_ Q _aM `^MZ_RQ^•ZOUM$ M__UZMP[ QY 7MWM^ M ,
UZ€OU[ QY [a PQ\[U_ PQ ) PQ >MZQU^[ P[ MZ[ PQ GQ`QYN^[ PQ *()-$ OaV[_ `Qd`[_ ["OUMU_$ ZM_ bQ^_ƒQ_
UYQPUM`MYQZ`Q _QSaUZ`Q x]aQXQ QY ]aQ M \^Q_QZ`Q \[^`aSaQ_M Q R^MZOQ_M$ _Q \aNXUOMY QY MZQd[_ x \^Q_QZ`Q
6[ZbQZ|{[ QZ`^M^ QY bUS[^3 FQ_[Xa|{[$ PM ]aMX RMfQY \M^`Q UZ`QS^MZ`Q&

https://kiosk.incv.cv E602608A-86EF-43A6-8D2A-71CB24AE951A
Documento descarregado pelo utilizador PwC (10.8.0.142) em 30-12-2015 11:32:38.
© Todos os direitos reservados. A cópia ou distribuição não autorizada é proibida.

3 ;P932 L 67 ,) M/" 7"O 1. 928Q/430. 12 0./7 <2912 L &- 12 12=25/97 12 &$%) &--'
4^`US[ *&q 4^`UOXQ *

BK[TMGnmT D[a^ _Q ^QZP^Q _a^ XQ `Q^^U`[U^Q PQ XM F~\aNXU]aQ Pa


G~Z~SMX$ XQ_ ZM`U[ZMad OMN[bQ^PUQZ_$ ]aQX ]aQ _[U` XQa^_
u ^Qb[SMPM M FQ_[Xa|{[ Z&q )-)'J'11$ PQ *0 PQ 7QfQYN^[&
\Me_ PQ ^~_UPQZOQ$ P[UbQZ` •`^Q QZ \[__Q__U[Z PhaZ \M__Q\[^`
4^`US[ +&q [a PhaZQ OM^`Q ZM`U[ZMXQ PhUPQZ`U`~ QZ O[a^_ PQ bMXUPU`~&
6SYWGJG KR [OMTW 4^`UOXQ +

4 \^Q_QZ`Q FQ_[Xa|{[ QZ`^M QY bUS[^ Z[ PUM _QSaUZ`Q M[ 7MZ_ XM YU_Q QZ lab^Q PQ_ PU_\[_U`U[Z_ PQ_ M^`UOXQ_
PM _aM \aNXUOM|{[ Q [ 4O[^P[ ^QRQ^UP[ Z[ M^`US[ )&q \^[Paf \^~O~PQZ`_$ OTM]aQ DM^`U Q MOO[^PQ^M Mad ^Q__[^`U__MZ`_
QRQU`[_ QY O[ZR[^YUPMPQ O[Y [ ]aQ ZQXQ _Q Q_`U\aXM& PQ XhMa`^Q DM^`UQ PQ_ RMOUXU`~_ PhQZ`^~Q QZ OQ ]aU O[ZOQ^ZQ
XM \^QabQ PQ_ Y[eQZ_ PQ _aN_U_`MZOQ&
4\^[bMPM QY 0 PQ 7QfQYN^[ PQ *()-&
4^`UOXQ ,
DaNXU]aQ%_Q&
D[a^ `[a` _~V[a^ QZ `Q^^U`[U^Q OMN[bQ^PUQZ PQbMZ` QdO~PQ^
C D^Q_UPQZ`Q PM 4__QYNXQUM BMOU[ZMX$ &7IRC@F .FIIF `^[U_ Y[U_ XQ_ ^Q__[^`U__MZ`_ _~Z~SMXMU_ P[UbQZ` MOO[Y\XU^
17DFI XQ_ R[^YMXU`~_ ^Q]aU_Q_ \[a^ XQa^ _~V[a^ M 6MN[ JQ^PQ&
244?B5 B6<2D97 2 <_6>DB66# 2E C6;?EB# 2 4^`UOXQ -
<_6D23<9CC6=6>D 6D 2 <2 @B?D64D9?> 56C
@6BC?>>6C# 56C 396>C 6D <6EB DB2>C76BD D[a^ `[a` _~V[a^ QZ `Q^^U`[U^Q _~Z~SMXMU_ PQbMZ` QdO~PQ^
6>DB6 <2 B6@E3<9AE6 ?E C6>682< 6D <2 `^[U_ Y[U_$ XQ_ ^Q__[^`U__MZ`_ OMN[bQ^PUQZ_ P[UbQZ` MOO[Y\XU^
B6@E3<9AE6 56 423? F6B56 XQ_ R[^YMXU`~_ ^Q]aU_Q_ \[a^ XQa^ _~V[a^ Ma G~Z~SMX&

@Q ;[abQ^ZQYQZ` PQ XM F~\aNXU]aQ Pa G~Z~SMX Q` XQ 4^`UOXQ .


;[abQ^ZQYQZ` PQ XM F~\aNXU]aQ PQ 6MN[ JQ^PQ P~Z[YY~_
@Q_ DM^`UQ_ O[Z`^MO`MZ`Q_ _[Z` O[ZbQZaQ_ Ph~OTMZSQ^ PQ_
DM^`UQ_2
UZR[^YM`U[Z_ Q` PQ_ P[OaYQZ`_ \Q^`UZQZ`_ ^QXM`UR_ x XQa^_
6[Z_UP~^MZ` XQ_ PU_\[_U`U[Z_ PQ Xh4^`UOXQ */ Pa H^MU`~ \[XU`U]aQ_ YUS^M`[U^Q_ ^Q_\QO`UbQ_$ _[a_ ^~_Q^bQ PQ `[a`Q
^Q_`^UO`U[Z Q` PQ `[a` M^^MZSQYQZ` ]aQ XhaZQ [a XhMa`^Q
2 123000 002958

PQ XM 68784C ^QXM`UbQ_ x XM XUNQ^`~ PQ Y[abQYQZ` Q` PQ


^~_UPQZOQ M XhUZ`~^UQa^ PQ XM 6[YYaZMa`~$ \M^`UQ \Qa` VaSQ^ Z~OQ__MU^Q \[a^ \^[`~SQ^ XQ OM^MO`}^Q
O[Z"PQZ`UQX PQ OQ^`MUZ_ P[OaYQZ`_ Q` UZR[^YM`U[Z_&
6[Z_OUQZ`_ PQ XhUZ`~^•` MOO[^P~ M XhM\\XUOM`U[Z Pa D^[`[O[XQ
4'D&)'-'/1 Pa *1 YMU )1/1 _a^ XM @UN^Q 6U^OaXM`U[Z PQ_ 8XXQ_ _hQZSMSQZ` x \M^`MSQ^ XQa^_ N[ZZQ_ \^M`U]aQ_
DQ^_[ZZQ_$ XQ 7^[U` PQ F~_UPQZOQ Q` Ph8`MNXU__QYQZ`3 PMZ_ XQ OMP^Q PQ XQa^ \[XU`U]aQ YUS^M`[U^Q _[a_ ^~_Q^bQ
PQ_ ^Q_`^UO`U[Z_ ^QZPaQ_ Z~OQ__MU^Q_ \M^ XM \^[`QO`U[Z PQ
6[Z_UP~^MZ` X gQdQY\XM^U`~ PQ_ ^QXM`U[Z_ PhMYU`U~ Q` PQ XM O[Z"PQZ`UMXU`~&
O[[\~^M`U[Z ]aU aZU__QZ` _U TQa^Qa_QYQZ` XQ G~Z~SMX Q`
G86H=CB ==
XQ 6MN[ JQ^PQ PQ\aU_ XQ_ Xa``Q_ P gUZP~\QZPMZOQ YQZ~Q_
\M^ XQ_ PQad \Qa\XQ_ ^Q_\QO`UR_ 78 @h8H45@=GG8A8BH 78G D8FGCBB8G

6[Z_UP~^MZ` XQ_ XUQZ_ PhMYU`U~$ PQ R^M`Q^ZU`~ Q` PQ N[Z 4^`UOXQ /


b[U_UZMSQ QZ`^Q XQ_ PQad \Me_3
GMZ_ \^~VaPUOQ PQ_ 6[ZbQZ`U[Z_ UZ`Q^bQZaQ_ [a x
Ja XhUY\[^`MZOQ PQ_ #ad YUS^M`[U^Q_ QZ`^Q Q G~Z~SMX UZ`Q^bQZa QZ`^Q XQ_ PQad DM^`UQ_ O[Z`^MO`MZ`Q_$ XQ_
Q` XQ 6MN[ JQ^PQ MUZ_U ]aQ XQa^ \[`QZ`UQX UY\MO` _a^ ^Q__[^`U__MZ`_ PQ OTMOaZQ PQ_ DM^`UQ_ \[a^^[Z` MOO~PQ^ Mad
Xh~YQ^SQZOQ ~O[Z[YU]aQ$ OaX`a^QXXQ$ _[OUMXQ Q` \[XU`U]aQ QY\X[U_ PMZ_ XhMa`^Q 8`M` PMZ_ XQ_ O[ZPU`U[Z_ P~`Q^YUZ~Q_
PQ_ PQad "(*# \Me_2 \M^ XQa^ X~SU_XM`U[Z ^Q_\QO`UbQ&
7~_U^Qad PhM__a^Q^ x XQa^_ ZM`U[ZMad ^Q_\QO`UR_ aZ _`M`a` 4^`UOXQ 0
\M^`UOaXUQ^ O[ZR[^YQ Mad ^M\\[^`_ PQ R^M`Q^ZU`~ QdU_`MZ`
QZ`^Q XQ_ PQad \Me_ UZ_\U^~_ \M^ X gMYU`U~ ]aU XQ_ aZU` Q` @M O^~M`U[Z [a XhQd\X[U`M`U[Z PQ `[a` ~`MNXU__QYQZ` x
\^[\^Q x P~bQX[\\Q^ XQ_ ^M\\[^`_ QZ`^Q XQ_ PQad \Qa\XQ_& OM^MO`}^Q UZPa_`^UQX$ O[YYQ^OUMX$ MS^UO[XQ [a M^`U_MZMX$ PQ
Y•YQ ]aQ XhQdQ^OUOQ PhMO`UbU`~_ \^[RQ__U[ZZQXXQ_ _MXM^U~Q_$
G[Z` O[ZbQZa_ PQ OQ ]aU _aU`2 \M^ XQ_ ^Q__[^`U__MZ`_ PQ XhaZQ PQ_ DM^`UQ_ PMZ_ XQ `Q^^U`[U^Q
PQ XhMa`^Q _Q^[Z` \^[`}SQ_ PMZ_ XQ_ Y•YQ_ O[ZPU`U[Z_ X~SMXQ_
G86H=CB =2
]aQ OQXXQ_ \^~baQ_ \[a^ XQ_ ZM`U[ZMad PQ Xh8`M` T‚`Q$ _MaR
56 <_6>DB66 6D 5E C6;?EB 56C @6BC?>>6C P~^[SM`U[Z_ UY\[_~Q_ \M^ XM _U`aM`U[Z ~O[Z[YUO[%_[OUMXQ
PQ XMPU`Q DM^`UQ&
4^`UOXQ \^QYUQ^
4^`UOXQ 1
D[a^ _Q ^QZP^Q _a^ XQ `Q^^U`[U^Q PQ XM F~\aNXU]aQ PQ
6MN[ JQ^PQ$ XQ_ ^Q__[^`U__MZ`_ _~Z~SMXMU_$ ]aQX ]aQ _[U` H[a` ^Q__[^`U__MZ` PQ XhaZQ PQ_ DM^`UQ_ N~Z~"OUQ^M _a^
XQa^ \Me_ PQ ^~_UPQZOQ$ P[UbQZ` •`^Q QZ \[__Q__U[Z PhaZ XQ `Q^^U`[U^Q PQ XhMa`^Q DM^`UQ Pa `^MU`QYQZ` ^~_Q^b~ Mad
\M__Q\[^` [a PhaZQ OM^`Q ZM`U[ZMXQ PhUPQZ`U`~ QZ O[a^_ ZM`U[ZMad PQ OQ``Q DM^`UQ \[a^ `[a` OQ ]aU O[ZOQ^ZQ XhMOO}_
PQ bMXUPU`~& Q` XhQdQ^OUOQ PQ_ \^[RQ__U[Z_ XUN~^MXQ_&

https://kiosk.incv.cv E602608A-86EF-43A6-8D2A-71CB24AE951A
Documento descarregado pelo utilizador PwC (10.8.0.142) em 30-12-2015 11:32:38.
© Todos os direitos reservados. A cópia ou distribuição não autorizada é proibida.

&--( 3 ;P932 L 67 ,) M/" 7"O 1. 928Q/430. 12 0./7 <2912 L &- 12 12=25/97 12 &$%)

H[a`QR[U_$ x `U`^Q QdOQ\`U[ZZQX Q` X[^_]aQ _M X[U XQ \^~b[U`$ O[Z`^MO`MZ`Q_ Q` MeMZ` XQa^ _U}SQ _[OUMX _a^ _[Z `Q^^U`[U^Q
XhMOO}_ _a^ XQ `Q^^U`[U^Q PhaZQ PQ_ DM^`UQ_ x OQ^`MUZQ_ V[aU^[Z` PQ_ Y•YQ_ P^[U`_ Q` `^MU`QYQZ`_ ]aQ XQ_ _[OU~`~_
\^[RQ__U[Z_ XUN~^MXQ_ \[a^^M •`^Q ^~_Q^b~ QZ \^U[^U`~ Mad OUbUXQ_ Q` O[YYQ^OUMXQ_ PQ XM DM^`UQ T‚`Q&
ZM`U[ZMad PQ OQ` 8`M`$ QZ baQ PQ \Q^YQ``^Q XM \^[Y[`U[Z
G86H=CB ===2
_[OUMXQ&
56 <2 @B?D64D9?> 56C 396>C 6D 56 <6EB DB2>C76BD
4^`UOXQ )(
4^`UOXQ )0
H[a` ^Q__[^`U__MZ` PQ XhaZQ PQ_ DM^`UQ_ M XM RMOaX`~
Ph[N`QZU^ _a^ XQ `Q^^U`[U^Q PQ XhMa`^Q DM^`UQ PQ_ O[ZOQ__U[Z_$ 6TMOaZQ PQ_ DM^`UQ_ _hQZSMSQ$ PMZ_ XQ OMP^Q PQ _Q_
Ma`[^U_M`U[Z_ Q` \Q^YU__U[Z_ MPYUZU_`^M`UbQ_ PMZ_ XQ_ X[U_ Q` ^}SXQYQZ`_$ x SM^MZ`U^ XM V[aU__MZOQ Q` XM XUN^Q
Y•YQ_ O[ZPU`U[Z_ ]aQ XQ_ ZM`U[ZMad PQ OQ``Q DM^`UQ& PU_\[_U`U[Z PQ _Q_ NUQZ_$ `MZ` Y[NUXUQ^_ ]ahUYY[NUXUQ^_$ Mad
^Q__[^`U__MZ`_ PQ XhMa`^Q 8`M` UZ_`MXX~_ _a^ _[Z `Q^^U`[U^Q&
4^`UOXQ ))
Ga^ _[Z `Q^^U`[U^Q$ OTMOaZQ PQ_ DM^`UQ_ MOO[^PQ aZQ
@Q_ ^Q__[^`U__MZ`_ PQ OTMOaZQ PQ_ DM^`Q_ N~Z~ "OUQ^[Z` \^[`QO`U[Z Q` aZQ _~Oa^U`~ O[Z_`MZ`Q_ x OQ_ NUQZ_ Q`
_a^ XQ `Q^^U`[U^Q PQ XhMa`^Q DM^`UQ PQ XM X~SU_XM`U[Z Pa `^MbMUX$ ZhQZ`^MbQ^M QZ MaOaZQ RM|[Z$ XQa^ SQ_`U[Z$ XQa^ QZ`^Q`UQZ$
PQ_ X[U_ _[OUMXQ_ Q` PQ XM _~Oa^U`~ _[OUMXQ PMZ_ XQ_ Y•YQ_ XQa^ V[aU__MZOQ [a XQa^ MXU~ZM`U[Z \M^ PQ_ YQ_a^Q_
O[ZPU`U[Z_ ]aQ XQ_ ^Q__[^`U__MZ`_ PQ OQ``Q DM^`UQ& UZVa_`U"~Q_ [a PU_O^UYUZM`[U^Q_&
4^`UOXQ )* 4^`UOXQ )1

H[a` ^Q__[^`U__MZ` PQ XhaZQ PQ_ DM^`UQ_ V[aU^M$ _a^ XQ @Q _QaX RMU` PhMOO[^PQ^ x OQ^`MUZ_ ^Q__[^`U__MZ`_ Ph8`M`%
`Q^^U`[U^Q PQ XhMa`^Q DM^`UQ$ PQ_ Y•YQ_ P^[U`_ OUbUX_ Q` PQ `UQ^_ aZ `^MU`QYQZ` \Xa_ RMb[^MNXQ ]aQ OQXaU Pa \^~_QZ`
RMYUXXQ ]aQ XQ_ ZM`U[ZMad PQ XMPU`Q DM^`UQ& =X XQ_ QdQ^OQ^M 4OO[^P ZQ _Ma^MU` QZ MaOaZQ RM|[Z$ •`^Q O[Z_UP~^~ O[YYQ
_QX[Z XM X[U M\\XUOMNXQ PhM\^}_ XQ_ ^}SXQ_ PQ O[Z#U` PQ X[U_ aZQ YQ_a^Q PU_O^UYUZM`[U^Q x XhQZO[Z`^Q PQ_ ^Q__[^`U__MZ`_
MPYU_Q_ PMZ_ Xh8`M` P[Z` XM Va^UPUO`U[Z Q_` _MU_UQ& PhaZQ DM^`UQ&
4^`UOXQ )+ 4^`UOXQ *(

@Q_ ^Q__[^`U__MZ`_ PQ XhaZQ PQ_ DM^`UQ_ ZQ \[a^^[Z` •`^Q @Q_ PU_\[_U`U[Z_ Pa \^~_QZ` 4OO[^P ZhMRRQO`QZ` QZ ^UQZ XQ
M__aVQ``U_ _a^ XQ `Q^^U`[U^Q PQ XhMa`^Q DM^`UQ x PQ_ P^[U`_$ P^[U` PQ `[a`Q DM^`UQ O[Z`^MO`MZ`Q PhMa`[^U_Q^ [a PhUZ`Q^PU^Q
2 123000 002958

`MdQ_ [a O[Z`^UNa`U[Z_$ ]aQXXQ ]aQ _[U` XM P~Z[YUZM`U[Z$ XhMO]aU_U`U[Z PQ NUQZ_ [a XhUZbQ_`U__QYQZ` PQ OM\U`Mad _a^
Ma`^Q_ [a \Xa_ ~XQb~_ ]aQ OQad \Q^|a_ _a^ XQ_ ^Q__[^`U__MZ`_ _[Z `Q^^U`[U^Q \M^ PQ_ ^Q__[^`U__MZ`_ PQ XhMa`^Q DM^`UQ X[^_]aQ
PQ OQ``Q DM^`UQ& XM _U`aM`U[Z ~O[Z[YUO[%_[OUMXQ PQ XMPU`Q DM^`UQ X gUY\[_Q&
4^`UOXQ ), 4^`UOXQ *)

@Q_ DM^`UQ_ O[ZbUQZP^[Z`$ QZ `MZ` ]aQ PQ NQ_[UZ$ PQ_ IZQ DM^`UQ ZQ \[a^^M \^QZP^Q PQ_ YQ_a^Q_ PQ ZM`a^Q
YQ_a^Q_ \Q^YQ``MZ` PQ ^~\^UYQ^ XM R^MaPQ "_OMXQ Q` Ph~bU`Q^ x \^UbQ^ PU^QO`QYQZ` [a UZPU^QO`QYQZ` PQ _Q_ NUQZ_ aZ
XQ_ P[aNXQ_ UY\[_U`U[Z_& @Q_ PU_\[_U`U[Z_ Pa \^~_QZ` M^`UOXQ ^Q__[^`U__MZ` PQ XhMa`^Q DM^`UQ ]aQ _U XQ_ O[ZPU`U[Z_ OU%
_hM\\XU]aQ^[Z` Mad \Q^_[ZZQ_ Y[^MXQ_ Ma`MZ` ]aQ \Te_U]aQ_& M\^}_ _[Z` ^QY\XUQ_2
4^`UOXQ )- 4'% @Q_ YQ_a^Q_ PhQd\^[\^UM`U[Z _[Z` \^U_Q_ \[a^ OMa_Q
Pha`UXU`~ \aNXU]aQ$ M\^}_ aZQ Va_`Q Q` \^~MXMNXQ UZPQYZU_M`U[Z
@Q ;[abQ^ZQYQZ` PQ XhaZQ PQ_ DM^`UQ_ \[a^^M \^QZP^Q
_QX[Z XQ_ R[^YQ_ X~SMXQ_ QZ bUSaQa^ PMZ_ XQ `Q^^U`[U^Q PQ
aZQ YQ_a^Q PhQd\aX_U[Z O[Z`^Q aZ ^Q__[^`U__MZ` PQ XhMa`^Q
XM DM^`UQ Qd\^[\^UMZ`Q&
DM^`UQ P[Z` XhMO`UbU`~ O[Z_`U`aQ aZQ YQZMOQ x XM _~Oa^U`~
\aNXU]aQ [a x XM _a^Q`~ PQ Xh8`M` 5' % 8XXQ_ ZQ _[Z` ZU PU_O^UYUZM`[U^Q_ ZU O[Z`^MU^Q_ Mad
QZSMSQYQZ`_ \^U_ \M^ XM DM^`UQ ]aU XQ_ \^QZP&
@h8`M` ]aU \^[O}PQ x XhQd\aX_U[Z PQb^M M__a^Q^$ QZ `[a`
~`M` PQ OMa_Q$ XM _MabQSM^PQ Pa \M`^UY[UZQ [a PQ_ UZ`~^•`_ 6Q``Q UZPQYZU`~ O[^^Q_\[ZP^M x XM bMXQa^ ^~QXXQ Pa NUQZ
RMYUXUMad PQ XM \Q^_[ZZQ Qd\aX_~Q& Qd\^[\^U~ Q` _Q^M bQ^_~Q _MZ_ P~XMU UZVa_`U "~$ QXXQ _Q^M QZ
4^`UOXQ ). [a`^Q `^MZ_R~^MNXQ \M^ _[Z NQZQ"OUM^^Q&
4^`UOXQ **
6TMOaZQ PQ_ DM^`UQ_ _hQZSMSQ^M x ^Q_\QO`Q^ XQ_ P^[U`_
MO]aU_ _a^ _[Z `Q^^U`[U^Q \M^ XQ_ \Q^_[ZZQ_ \Te_U]aQ_ [a 6TM]aQ DM^`UQ ^QO[ZZMU`$ QZ OQ ]aU O[ZOQ^ZQ XQ_ NUQZ_
Y[^MXQ_ ^Q__[^`U__MZ`Q_ PQ XhMa`^Q DM^`UQ$ OQ$ O[ZR[^Y~YQZ` _U`a~_ _a^ _[Z `Q^^U`[U^Q Q` M\\M^`QZMZ` x aZ ^Q__[^`U__MZ`
Mad X[U_ Q` ^}SXQYQZ`_ QZ bUSaQa^ PMZ_ _[Z `Q^^U`[U^Q& PQ XhMa`^Q DM^`UQ$ XQ \^UZOU\Q Pa XUN^Q `^MZ_RQ^` PQ_ ^QbQZa_
@Q_ 6MN[ bQ^PUQZ_ ~`MNXU_ Ma G~Z~SMX Q` XQ_ G~Z~SMXMU_ O[a^MZ`_ PQ OQ_ NUQZ_ Q` Pa \^[PaU` PQ XQa^ MXU~ZM`U[Z
~`MNXU_ x 6MN[ JQ^PQ x XM PM`Q PhQZ`^~Q QZ bUSaQa^ Pha QZ RMbQa^ PQ `[a`Q \Q^_[ZZQ ^Q__[^`U__MZ` PhaZQ DM^`UQ
\^~_QZ` 4OO[^P$ O[Z`UZaQ^[Z` x QdQ^OQ^ XUN^QYQZ` XQa^ 5UQZ ]aQ XM \^~_QZ`Q ^QO[YYMZPM`U[Z ZQ `UQZZQ MaOaZQ
\^[RQ__U[Z PMZ_ XQ_ Y•YQ_ O[ZPU`U[Z_ ]aQ XQ_ ZM`U[ZMad [NXUSM`U[Z$ x OQ` QRRQ`$ OTM]aQ DM^`UQ _hQRR[^OQ^M PhMOO[^PQ^
PQ Xh8`MX PQ ^~_UPQZOQ& XQ_ Ma`[^U_M`U[Z_ Z~OQ__MU^Q_ \[a^ M__a^Q^ XhQd~Oa`U[Z PQ
4^`UOXQ )/
OQ_ `^MZ_RQ^`_ bQ^_ XQ \Me_ PQ ^~_UPQZOQ$ PMZ_ XM YQ_a^Q
[a XM OU^OaXM`U[Z PQ_ YM^OTMZPU_Q_$ PQ_ _Q^bUOQ_$ PQ_
@Q_ _[OU~`~_ OUbUXQ_ [a O[YYQ^OUMXQ_ O[Z_`U`a~Q_ OM\U`Mad Q` PQ_ \Q^_[ZZQ_ Q_` XUN~^~Q QZ M\\XUOM`U[Z Pa
O[ZR[^Y~YQZ` x XM X~SU_XM`U[Z PQ XhaZQ PQ_ DM^`UQ_ \^~_QZ` 4OO[^P&

https://kiosk.incv.cv E602608A-86EF-43A6-8D2A-71CB24AE951A
Documento descarregado pelo utilizador PwC (10.8.0.142) em 30-12-2015 11:32:38.
© Todos os direitos reservados. A cópia ou distribuição não autorizada é proibida.

3 ;P932 L 67 ,) M/" 7"O 1. 928Q/430. 12 0./7 <2912 L &- 12 12=25/97 12 &$%) &--)
G86H=CB =J2 % HQZP[ QY O[Z`M M UY\[^`zZOUM P[_ #ad[_ YUS^M`•^U[_
56 <_6>DB66 6> F98E6EB 6D 56 <2 56>?>492D9?> QZ`^Q [ GQZQSMX Q 6MN[ JQ^PQ NQY O[Y[ [ _Qa \[`QZOUMX
UY\MO`[ _[N^Q M QYQ^S•ZOUM QO[Z•YUOM$ OaX`a^MX$ _[OUMX
4^`UOXQ *+ Q \[X€`UOM P[_ P[U_ \M€_Q_3
@Q \^~_QZ` 4OO[^P Q_` bMXMNXQ \[a^ aZQ Pa^~Q PQ PQad % 7Q_QV[_[_ PQ M__QSa^M^ M[_ _Qa_ ^Q_\QO`Ub[_ ZMOU[ZMU_
MZ_& =X Q_` ^QZ[abQXMNXQ \M^ `MOU`Q ^QO[ZPaO`U[Z& _MaR aY Q_`M`a`[ \M^`UOaXM^ O[ZR[^YQ M_ ^QXM|ƒQ_ PQ R^M`Q^ZUPMPQ
P~Z[ZOUM`U[Z \M^ XhaZQ [a XhMa`^Q PQ_ PQad DM^`UQ_& 6Q``Q QdU_`QZ`Q_ QZ`^Q [_ P[U_ \M€_Q_ UZ_\U^MP[_ \QXM MYUfMPQ
P~Z[ZOUM`U[Z \^QZP^M QRRQ` _Ud Y[U_ x O[Y\`Q^ _M Z[`U"OM`U[Z ]aQ [_ aZQY Q \^\^U[ \M^M PQ_QZb[XbQ^ M_ ^QXM|ƒQ_ QZ`^Q
x XhMa`^Q DM`UQ& [_ P[U_ \[b[_&
=X QZ`^Q^M QZ bUSaQa^ M\^}_ Xh~OTMZSQ PQ_ UZ_`^aYQZ`_ % 4O[^PMY [ _QSaUZ`Q2
PQ ^M`U"OM`U[Z _QX[Z XM \^[O~Pa^Q O[Z_`U`a`U[ZZQXXQ QZ
G86tsC =2
bUSaQa^ PMZ_ OTM]aQ \Me_&
52 6>DB252 6 52 6CD2592 52C @6CC?2C
G86H=CB J2
4^`US[ \^UYQU^[
56C 59C@?C9D9?>C 79>2<6C
DM^M PQ_X[OM^%_Q M[ `Q^^U`^U[ PM FQ\„NXUOM PQ 6MN[
4^`UOXQ *,
JQ^PQ$ [_ OUPMP{[_ _QZQSMXQ_Q_$ _QY UY\[^`M^ [ \M€_ PQ
@Q_ PQad DM^`UQ_ O[Z`^MO`MZ`Q_ _hQRR[^OQ^[Z` PQ ^~SXQ^ ^Q_UP•ZOUM$ PQbQY Q_`M^ ZM \[__Q PQ aY \M__M\[^`Q [a
\M^ b[UQ PQ Z~S[OUM`U[Z PU\X[YM`U]aQ `[a` PURR~^QZP Z~ NUXTQ`Q PQ UPQZ`UPMPQ byXUP[_&
PQ XhM\\XUOM`U[Z [a PQ XhUZ`Q^\^~`M`U[Z Pa \^~_QZ` 4OO[^P& 4^`US[ *
4^`UOXQ *-
DM^M PQ_X[OM^%_Q M[ `Q^^U`^U[ PM FQ\„NXUOM P[ GQZQSMX$ [_
@Q \^~_QZ` 4OO[^P MN^[SQ Q` ^QY\XMOQ XQ_ PU_\[_U`U[Z_ OUPMP{[_ OMN[%bQ^PUMZ[_$ _QY UY\[^`M^ [ \M€_ PQ ^Q_UPZOUM$
PQ XM 6[ZbQZ`U[Z _a^ XM OU^OaXM`U[Z PQ_ \Q^_[ZZQ_ Q` OQXXQ PQbQY Q_`M^ ZM \[__Q PQ aY \M__M\[^`Q [a NUXTQ`Q PQ
Ph~`MNXU__QYQZ` _USZ~Q_ XQ )) VaUZ )1/. x 7MWM^ Q` "dMZ` UPQZ`UPMPQ byXUP[_&
^Q_\QO`UbQYQZ` XQ_ ^}SXQ_ QZ YM`U}^Q PQ OU^OaXM`U[Z Q` 4^`US[ +
Ph~`MNXU__QYQZ` QZ`^Q XQ_ PQad \Me_&
BM UY\XQYQZ`M|{[ P[_ M^`US[_ \^QOQPQZ`Q_$ OMPM aYM
2 123000 002958

9MU` x 7MWM^$ XQ (, _Q\`QYN^Q *()-$ QZ P[aNXQ QdQY\XMU^Q PM_ \M^`Q_ MO[^PM^y M[_ OUPMP{[_ PM [a`^M DM^`Q RMOUXUPMPQ_
[^USUZMX$ QZ XMZSaQ_ R^MZ|MU_Q Q` \[^`aSMU_Q$ XQ_ PQad bQ^_U[Z x QZ`^MPM$ Z[ ]aQ PUf ^Q_\QU`[ x M\^Q_QZ`M|{[ PQ YQU[_
RMU_MZ` ~SMXQYQZ` R[U& PQ _aN_U_`•ZOUM&
D[a^ XQ ;[abQ^ZQYQZ` PQ XM F~\aNXU]aQ Pa G~Z~SMX$ 4^`US[ ,
.FEI@<KH .7EB<KH /'+%6($ AUZU_`^Q PQ_ 4RRMU^Q_ D[^ `[PM PM Q_`MPUM QY `Q^^U`•^U[ OMN[%bQ^PUMZ[ ]aQ
8`^MZS}^Q_ Q PQ_ G~Z~SMXMU_ PQ Xh8d`~^UQa^ QdOQPM `^•_ YQ_Q_$ [_ OUPMP{[_ _QZQSMXQ_Q_ PQbQY OaY\^U^
D[a^ XQ ;[abQ^ZQYQZ` PQ XM F~\aNXU]aQ PQ 6MN[ JQ^PQ$ M_ R[^YMXUPMPQ_ ^Q]aQ^UPM_ \M^M M _aM Q_`MPUM QY 6MN[
.FEI@<KH ,FH>< *# 3FC<EJ@EF %1%4,0! AUZU_`^Q PQ_ JQ^PQ&
FQXM`U[Z_ 8d`~^UQa^Q_ 4^`US[ -

24?B5? B6<2D9F? b 6>DB252# b 6CD2592# D[^ `[PM PM Q_`MPUM QY `Q^^U`•^U[ _QZQSMX•_ ]aQ QdOQPM
2? 6CD236<649=6>D? 6 b @B?D6fe? 56 `^•_ YQ_Q_$ [_ OUPMP{[_ OMN[%bQ^PUMZ[_ PQbQY OaY\^U^ M_
36>C 52C @6CC?2C 6 CE2 DB2>C76Bh>492 R[^YMXUPMPQ_ ^Q]aQ^UPM_ \M^M M _aM Q_`MPUM Z[ GQZQSMX&
6>DB6 2 B6@j3<942 56 423? F6B56 6 2 4^`US[ .
B6@j3<942 5? C6>682<
4_ DM^`Q_ O[Z`^M`MZ`Q_ O[ZbY `^[OM^ UZR[^YM|ƒQ_
C ;[bQ^Z[ PM FQ\„NXUOM P[ GQZQSMX Q [ ;[bQ^Z[ PM Q P[OaYQZ`[_ \Q^`UZQZ`Q_ ^QXM`Ub[_ x_ _aM_ \[X€`UOM_
FQ\„NXUOM PQ 6MN[ JQ^PQ PQZ[YUZMP[_ DM^`Q_2 YUS^M`•^UM_ ^Q_\QO`UbM_$ _[N ^Q_Q^bM PQ ^Q_`^U|{[ Q
% 6[Z_UPQ^MZP[ M_ PU_\[_U|ƒQ_ P[ 4^`US[ */ P[ H^M`MP[ PM O[ZOQ^`M|{[ ]aQ aYM [a [a`^M DM^`Q \[PQ VaXSM^ ZQOQ__y^U[
68784C ^QXM`Ub[ x XUNQ^PMPQ PQ Y[bUYQZ`[ Q PQ ^Q_UP•ZOUM \M^M \^[`QSQ^ [ OM^yO`Q^ O[Z"PQZOUMX PQ PQ`Q^YUZMP[_
Z[ UZ`Q^U[^ PM 6[YaZUPMPQ3 P[OaYQZ`[_ Q UZR[^YM|ƒQ_&

% 6[Z_OUQZ`Q_ P[ UZ`Q^Q__Q MO[^PMP[ x M\XUOM|{[ P[ 4_ PaM_ DM^`Q_ QZSMVMY%_Q QY \M^`UXTM^ M_ N[M_ \^y`UOM_
D^[`[O[X[ 4'D&)'-'/1 PQ *1 PQ AMU[ PQ )1/1 _[N^Q M Z[ ]aMP^[ PM _aM \[X€`UOM YUS^M`^UM _[N ^Q_Q^bM PQ ^Q_`^U|ƒQ_
@Ub^Q 6U^OaXM|{[ PM_ DQ__[M_$ [ 7U^QU`[ PQ FQ_UP•ZOUM Q `UPM_ ZQOQ__y^UM_ \QXM \^[`QO|{[ PM O[Z"PQZOUMXUPMPQ&
PQ 8_`MNQXQOUYQZ`[3 G86tsC == 2

% 6[Z_UPQ^MZP[ M QdQY\XM^UPMPQ PM_ ^QXM|ƒQ_ PQ MYUfMPQ 5? 6CD236<649=6>D? 52C @6CC?2C


Q PQ O[[\Q^M|{[ ]aQ aZQY RQXUfYQZ`Q GQZQSMX Q 6MN[ 4^`US[ /
JQ^PQ PQ_PQ PM_ Xa`M_ \QXM_ UZPQ\QZP•ZOUM_ XQbMPM_ M
OMN[ \QX[_ ^Q_\Q`Ub[_ \[b[_3 GQY \^QVa€f[ PM_ O[ZbQZ|ƒQ_ UZ`Q^bQZUQZ`Q_ [a M UZ`Q^bU^
QZ`^Q M_ PaM_ DM^`Q_ O[Z`^M`MZ`Q_$ [_ OUPMP{[_ PQ OMPM aYM
% 6[Z_UPQ^MZP[ [_ XM|[_ PQ MYUfMPQ$ PQ R^M`Q^ZUPMPQ Q PM_ DM^`Q_ \[PQ^{[ MOQPQ^ M[_ QY\^QS[_ Z[ [a`^[ 8_`MP[
PQ N[M bUfUZTMZ|M QZ`^Q [_ P[U_ \M€_Q_3 ZM_ O[ZPU|ƒQ_ PQ`Q^YUZMPM_ \QXM XQSU_XM|{[ ^Q_\QO`UbM&

https://kiosk.incv.cv E602608A-86EF-43A6-8D2A-71CB24AE951A

You might also like