Fonte:
http://www.dgci.min-financas.pt/NR/rdonlyres/AACDB3B3-EFBB-4621-9A4C-4E1AC7AE0CC3/0/Despacho4743A_2008.pdf
http://www.dgci.min-financas.pt/NR/rdonlyres/96A56203-1893-49DE-ABCC-D9C7DEFAEB33/0/Portaria_2032008.pdf