Fonte:
http://www.dgaiec.min-financas.pt/NR/rdonlyres/8A9381F8-BD97-41C4-8785-FF37564EBFAA/0/Circular_n_100_2010_II.pdf
http://www.dgaiec.min-financas.pt/NR/rdonlyres/39E29A20-7F7A-412C-BC2B-7FB0436F6682/0/Circular_n_101_2010_II.pdf
http://www.dgaiec.min-financas.pt/NR/rdonlyres/2DBFB9D7-B412-4726-A4EE-DF7E119F5D3D/0/Circular_n_102_2010_II.pdf
http://www.dgaiec.min-financas.pt/NR/rdonlyres/43F10355-B9E0-4BF5-88EE-E866A928C0D9/0/Circular_n_103_2010_II.pdf
http://www.dgaiec.min-financas.pt/NR/rdonlyres/7826B19F-A635-43F3-8E9D-6BF93EF35D41/0/Circular_n_104_2010_II.pdf
http://www.dgaiec.min-financas.pt/NR/rdonlyres/89A0E8B5-1B09-4843-9A8C-5663F31FBF97/0/Circular_n_106_2010_II.pdf
