Fonte:
http://www.dgaiec.min-financas.pt/NR/rdonlyres/DB799E21-E5CC-4240-B24E-480300180CFD/0/dacac_vrs_dgaiec_mar_2011.pdf
http://www.dgaiec.min-financas.pt/NR/rdonlyres/B0BEBBA9-8F4C-478A-9C58-C050BFAFA174/0/dacac_anexo30a_vrs_mar_11.pdf
