2018 - YEAR OF THE CENTENARY OF THE UNIVERSITY REFORM

COMMUNICATION “A” 6610
14/12/2018

TO FINANCIAL INSTITUTIONS:

Ref.: Circular
OPASI 2 - 553

“Savings bank for the payment of social assistance plans or programs”. “Salary/ social security account”. Adjust- ments .

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We address you to inform you that this Institution adopted the following resolution:

“1. Replace, with effect from 2.01.19, the second paragraph of point 2.3.1., the fourth paragraph of point 2.5. and the second paragraph of point 2.8.1. of the rules on “Savings deposits, salary and special accounts” with the following:

“Likewise, the crediting of amounts corresponding to tax refunds, promotional, commercial or from health benefits, as well as loans, shall be admitted.”

2.5. Account statement.

…

“When credits are received that respond to the concept “family allowances”, the legend with the denomination that the paying agent, as the case may be, assigns to it must be recorded in the account statements (or in the transaction receipts issued through ATMs) of the respective beneficiaries.”

2.8.1. Salary account.

…

“It shall be made effective after 180 calendar days have elapsed, counted from the date of the last crediting of funds or of the communication –whichever is later–, with the provisions of point 2.6 being applicable during that period. In the case of additional services contracted under point 2.12., when the termination of employment generates the loss of benefits and/or the charging of commissions associated with those services, such circumstance must be informed to the account holder prior to the accrual of such concepts –in accordance with the provisions of point 1.10.4.–.”

2. Replace, with effect from 2.01.19, point 3.5.3. and the last paragraph of point 3.5.6. of the rules on “Savings deposits, salary and special accounts” with the following:

“3.5.3. Deposits.

The benefits corresponding to the universal child allowance for social protection (Decree No. 1602/09), family allowances (article 7 of Decree No. 614/13) –when the beneficiary does not have an open salary/social security account– or social assistance plans or programs implemented by the National Government and other jurisdictions (articles 3 and 4 of Law 26.704), tax refunds, promotions of the financial institution, loans and other concepts derived from the same benefit or payment, in pesos, shall be credited.

Likewise, credits –for any concept and made through any modality– additional to those mentioned above up to the amount equivalent to 5 (five) times the Minimum, Vital and Mobile Wage –established by the National Council for Employment, Productivity and the Minimum, Vital and Mobile Wage for monthly-paid workers who complete the full legal working day–, per calendar month, shall be admitted.”

3.5.6. Account statement.

…

“The credits corresponding to the concepts “National Bicentennial Scholarship Program for Scientific and Technical Careers” –Decree No. 99/09– and “Households with Gas Cylinders Program (HOGAR)” –Decree No. 470/15– must be recorded, in the account statements (or in the transaction receipts issued through ATMs) of the respective beneficiaries, with the legends “BECA BICENT” and “AN-SES HOGAR”, respectively.

When credits other than those cited above are received, they must be identified by recording the legend that the paying agent, as the case may be, assigns to them.”

Likewise, we send you the pages that, in replacement of those previously provided, must be incorporated into the rules on “Savings deposits, salary and special accounts”. Finally, it is recalled that on the page of this Institution www.bcra.gob.ar, by accessing “Financial System - LEGAL AND REGULATORY FRAMEWORK - Compilations and summaries - Ordered texts of general regulations”, you will find the modifications made with texts highlighted in special characters (strikethrough and bold).

We greet you attentively.

CENTRAL BANK OF THE ARGENTINE REPUBLIC

Darío C. Stefanelli
Principal Manager of Issuance and
Regulatory Applications

Agustín Torcassi
General Deputy Manager of Regulations

ANNEX

2.2.2. The social security account shall be denominated in pesos and shall be opened at the office, branch or dependency of the paying financial institution where the beneficiary receives any of the salaries or benefits mentioned in subsection b) of point 2.1., according to the following alternatives:

2.2.2.1. In the name and to the order of the beneficiary.

2.2.2.2. In the name of the beneficiary and to the order of the beneficiary and of the attorney-in-fact designated for the collection of salaries before the administrator of the corresponding payments, such as ANSES, if any, indistinctly.

2.2.2.3. In the name of the beneficiary and to the order of the legal representative (guardian, curator, etc.) designated for the collection of salaries before the administrator of the corresponding payments, such as ANSES.

For this purpose, the information provided by the administrator of the payments shall be taken into account, which must contain, at a minimum, the beneficiary's complete surname(s) and given name(s), the CUIT or CUIL number and the national identity document, enrollment book or civic book number, and the same information of the attorney-in-fact or legal representative, if applicable.

In cases where a beneficiary receives more than one social security salary or benefit –in accordance with the concepts included in subsection b) of point 2.1.– at the same paying financial institution, the latter shall proceed to open a single account for the crediting of all benefits.

Once the funds have been credited to the salary or social security account, workers, beneficiaries, agents and/or legal representatives may choose to transfer their earnings to other accounts (current or savings) that they expressly indicate and that they have opened by their own decision, whatever the entity, which shall be governed by the rules established for the aforementioned accounts.

2.3. Movement of funds.

2.3.1. The crediting of normal and habitual remuneration and other concepts derived from the employment relationship shall be admitted, including the amounts corresponding to family allowances, social security benefits and cash benefits for incapacity derived from Law 24.557 (Occupational Risk Law).

Likewise, the crediting of amounts corresponding to tax, promotional, commercial refunds or those arising from health benefits, as well as loans, shall be admitted.

Credits to accounts whose opening has been requested by ANSES shall not have restrictions on receiving transfers whose originator is ANSES itself.

2.3.2. Withdrawals of funds in the country, at the option of the worker, beneficiary, agent and/or legal representative, shall be made according to any of the following alternatives:

Version: 13th. COMMUNICATION “A” 6610
Effective date:
02/01/2019
Page 2

The ATM system of the depository financial institution must provide – free of charge – a receipt showing the balance and the last ten transactions made, and a copy of the settlement certificates of the social security benefits credited to the account in the last two months, in cases where ANSES or another payment administrator entity requires it.

Additionally, all ATMs enabled in the country by any financial institution must inform – through their respective screens – the date corresponding to the next payment of the social security benefit, when ANSES or another payment administrator entity provides that information.

When credits are received that correspond to the concept “family allowances”, the legend with the denomination that the paying agent, as the case may be, assigns to it must be recorded in the account statements (or in the transaction receipts issued through ATMs) of the respective beneficiaries.

In the case of credits of social security benefits that make up the SIPA, whose payments are administered by ANSES, of the concept “National Bicentennial Scholarship Program for Scientific and Technical Careers” –Decree No. 99/09– and of the “Households with Gas Cylinders Program (HOGAR)” –Decree No. 470/15– the legends “ANSES SIPA”, “BECA BICENT” and “ANSES HOGAR”, respectively, must be recorded in the account statements (or in the transaction receipts issued through ATMs) of the respective beneficiaries.

2.6. Commissions.

In accordance with the laws mentioned in point 2.1., entities may not charge fees or commissions for the opening of accounts, their maintenance, movements of funds and balance inquiries – even those verified by the use of ATMs of different entities and/or networks in the country – provided that the use of the accounts complies with the conditions established in point 2.3. and up to the amount of the credits derived from the employment relationship, the social security benefit and other concepts provided in point 2.3.1., accumulating the amounts not withdrawn without time limit.

In the event that, because it has been agreed, credits other than those mentioned in point 2.3.1. are made that coexist with balances from the employment relationship or the social security benefit, the withdrawals made must first affect the amounts of that relationship.

2.7. Remuneration.

Entities may freely agree with the parties on the payment of interest on the balances recorded in the accounts, and its settlement may be agreed when the balances exceed a certain amount.

2.8. Closing of accounts.

2.8.1. Salary account.

Version: 9th. COMMUNICATION “A” 6610
Effective date:
02/01/2019
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The closing of accounts must be communicated by the employer or by the worker when the opening has been processed by the employer. In the event that said opening has been requested by the worker, the closing must be communicated exclusively by the latter. In both cases the worker may use electronic communication mechanisms, in accordance with the provisions of point 4.17.

It shall take effect after 180 calendar days have elapsed, counted from the date of the last crediting of funds or of the communication – whichever is later –, and during that period the provisions of point 2.6. shall apply. In the case of additional services contracted under point 2.12., when the termination of employment generates the loss of benefits and/or the charging of commissions associated with those services, such circumstance must be informed to the holder prior to the accrual of such concepts – in accordance with the provisions of point 1.10.4.–.

Without prejudice to the foregoing, when the depository financial institution receives from the corresponding payment administrator entity of social security benefits credits for this latter concept destined for these accounts, their closing shall operate in accordance with the procedure established by the aforementioned entity or, failing that, when such credits have not been recorded during the period of 730 calendar days.

2.8.2. Social security account.

When it concerns the payment of salaries or social security benefits that make up the Argentine Integrated Pension System (SIPA) and/or provincial jurisdictions and/or the Autonomous City of Buenos Aires and non-contributory pensions, the closing of accounts shall operate in accordance with the procedure that the respective payment administering entity agrees upon with the depository financial institutions.

Without prejudice to the foregoing, the depository financial institutions may proceed with the closing of these accounts if no credits of salaries or social security benefits have been recorded for a period of 730 consecutive days.

In all cases, any remaining funds after the closing has been carried out shall be transferred to immobilized balances, in accordance with the procedure generally established for the treatment of such balances.

2.9. Delivery of the rules to the holder, beneficiary, attorney-in-fact or legal representative.

The text with the conditions governing the operation of these accounts shall be delivered to the holder directly or through their employer – when the opening has been requested by the latter – and the entity must keep proof of its receipt by the interested party, which may be formalized in a list prepared for that purpose.

In the case of social security accounts, the conditions of their operation shall be delivered to the beneficiary or, where applicable, to their attorney-in-fact or legal representative, and proof of that delivery shall be kept, which may be formalized by means of a list prepared for that purpose.

Version: 10th. COMMUNICATION “A” 6610
Effective date:
02/01/2019
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B.C.R.A.
SAVINGS DEPOSITS, PAYROLL ACCOUNT AND SPECIAL ACCOUNTS
Section 2. Payroll/social security account.

2.10. Proof of life certificates and powers/authorities for the collection of social security benefits.

The proof of life control of the beneficiaries shall be carried out in accordance with the procedure and deadlines that the corresponding payment administering entity establishes for that purpose.

In cases where an attorney-in-fact or legal representative acts, it shall be a requirement that they have sufficient power or authority, in accordance with the conditions and scope established by the regulations of the payment administering entity for each particular situation.

2.11. Safekeeping of documentation.

The documentation related to the crediting of salaries in these accounts must be kept in a manner that facilitates compliance with control and supervision in accordance with the applicable legal rules.

As regards the documentation for the opening and deposits of social security benefits, a copy of the beneficiary's identity document and, where applicable, that of their attorney-in-fact or legal representative, the information provided by the payment administering entity for the opening and crediting of social security salaries, proof of delivery of the rules and of the debit cards, etc. must be kept in a manner that facilitates compliance with control and supervision.

2.12. Additional services.

The incorporation into these accounts of additional financial services, not derived from their employment or social security nature nor others already provided for in point 2.3.1., must be reliably requested by the worker or beneficiary from the intervening financial institution, and such services shall be clearly established as an annex to the text referred to in point 2.9.

Such incorporation and its maintenance may not be required as a condition for being able to use this type of account.

In the event that the collection of commissions or charges for these additional services is provided for, they may be made only based on the effective use of the service by the holder and must be stated in the aforementioned annex.

2.13. Other provisions.

Insofar as it is not provided for and to the extent that it does not conflict with these rules, the provisions established for savings bank deposits shall apply.

With regard to the operational aspects of SIPA pension payments, the provisions of the rules on “Payment of social security benefits on behalf of the National Social Security Administration (ANSES)” shall apply.

Version: 6th. COMMUNICATION “A” 6610
Effective date:
02/01/2019
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With respect to simple associations benefiting from social assistance programs implemented by the Ministry of Social Development, verification shall be made by means of the documentation detailed in point 3.4.2., without the need for registration in the Public Registry of the corresponding jurisdiction.

3.5.3. Deposits.

The benefits corresponding to the universal child allowance for social protection (Decree No. 1602/09), family allowances (article 7 of Decree No. 614/13) – when the beneficiary does not have an open payroll/social security account – or social assistance plans or programs implemented by the National Government and other jurisdictions (articles 3 and 4 of Law 26.704), tax refunds, promotions of the financial institution, loans and other concepts derived from the same benefit or payment, shall be credited in pesos.

Likewise, credits shall be admitted – for all concepts and made through any modality – additional to those mentioned above up to the equivalent amount of 5 (five) times the Minimum, Vital and Mobile Wage – established by the National Council for Employment, Productivity and the Minimum, Vital and Mobile Wage for monthly-paid workers who complete the full legal working day –, per calendar month.

3.5.4. Free transactions.

At a minimum, the following operations:

• Opening and maintenance of account.

• Credits – as provided in point 3.5.3. –.

• Withdrawals of funds through all ATMs enabled in the country by any financial institution, without limits on the amount (except those expressly agreed for security reasons and/or resulting from operational restrictions of the equipment) or on the number of withdrawals, and without any distinction between customers and non-customers.

In order to allow the total withdrawal of the account balance through this channel, the paying financial institutions may provide, at no cost to the beneficiary, for rounding up the amount to be paid, advancing funds for up to $ 99.99 in accordance with the availability of cash in the ATMs, deducting from the next credited balance the amount effectively advanced.

Additionally, all ATMs enabled in the country by any financial institution must inform, through their respective screens, the date corresponding to the next payment of the universal child allowance for social protection, in accordance with the information provided by ANSES.

• Cash withdrawals at the teller window, in accordance with the conditions set forth in point 4.11.

• Purchases and/or cash withdrawals at affiliated merchants, made with the debit card.

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Effective date:
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• Payment of taxes, services and other items through electronic channels (ATM, Internet banking –“home banking”–, etc.) or through the automatic debit system, without limit on enrollments.

• Transactions made through ATMs and self-service terminals at operating offices of the financial institution issuing the debit card, without prejudice to the provisions for fund withdrawals in the third paragraph of this point.

• Use of Internet banking (“home banking”).

The transactions –whatever their nature– may not generate a debit balance.

3.5.5. Debit card.

A magnetic card must be provided –at no charge– to the account holder and their attorney-in-fact –if applicable– that will allow them to operate with the ATMs and carry out the other transactions provided for in point 3.5.4., and its delivery to the holder is not pertinent when a legal representative has been designated, in which case delivery shall be made to the latter.

Replacements caused by demagnetization and/or compliance with the minimum security requirements established in the rules on “Minimum requirements for the management, implementation and control of risks related to information technology, information systems and associated resources for financial institutions” shall not have a cost for the customer.

3.5.6. Account statement.

The periodic issuance of statements with the detail of the transactions recorded in the accounts is not mandatory.

In its place, the ATM system of the depository bank must provide for the issuance of a slip showing the balance and the last ten transactions made.

This is without prejudice to the fact that the beneficiary may personally request the account statement at the corresponding branch.

The credits corresponding to the concepts “Programa Nacional de Becas Bicentenario para Carreras Científicas y Técnicas” –Decreto N°99/09– and “Programa Hogares con Garrafas (HOGAR)” –Decreto N°470/15– must be recorded, in the account statements (or in the transaction receipts issued through ATMs) of the respective beneficiaries, with the legends “BECA BICENT” and “AN-SES HOGAR”, respectively.

When credits other than those cited above are received, they must be identified by recording the legend that the paying agent, as applicable, assigns to them.

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Effective date:
02/01/2019
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3.5.7. Account closure.

The closure of accounts shall operate in accordance with the procedure determined by ANSES or the respective payment administering entity.

In the case of simple associations, the procedure detailed in point 4.17 shall be applicable for the closure of accounts by decision of the holder.

Without prejudice to this, the depository financial institutions may proceed to close these accounts if they have not recorded credits of the benefits provided for in point 3.5.3. for a period of 730 consecutive days.

If after carrying out that procedure there are remaining funds, they shall be transferred to immobilized balances, in accordance with what is established generally for the treatment of such balances.

3.5.8. Delivery of the rules to the holders.

The financial institutions must deliver to the holders the complete text of points 3.5.2. to 3.5.8. of this regulation together with the conditions related to the debit card, at the time of delivery of the latter, and the depository bank must keep proof of its being made available by the interested party, which may be formalized in a list prepared for that purpose.

3.5.9. Safekeeping of documentation.

The documentation related to the opening and deposit of allocations in these accounts (copy of the holder's national identity document, lists provided by the respective payment administering entity –such as ANSES– for the opening and crediting of the benefits, proof of delivery of the rules and the card provided for in point 3.5.8.) must be kept in a manner that facilitates compliance with the control and supervision by the enforcement authority provided for by Decreto N°1602/09 or –as applicable– the legal rule that stipulates it.

3.5.10. Additional services.

The incorporation into these accounts of additional financial services to those provided for in points 3.5.3. and 3.5.4. must be reliably requested by the beneficiary from the intervening financial institution, and such services shall be clearly established as an annex to the text referred to in point 3.5.8.

Such incorporation and its maintenance may not be required as a condition to be able to use this type of account.

In the event that the collection of commissions or charges for these additional services is provided for, they may be made only based on the effective use of the service by the holder and must be recorded in the aforementioned annex.

3.6. Demand accounts for judicial use.

These provisions shall apply to the extent that they do not conflict with those issued by the public authorities of the different jurisdictions.

3.6.1. Opening.

Version: 6th. COMMUNICATION “A” 6610
Validity:
02/01/2019
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SAVINGS DEPOSITS, PAYROLL ACCOUNT AND SPECIAL ACCOUNTS

ORDERED TEXT			SOURCE STANDARD					OBSERVATIONS
Sec.	Point	Para.	Comm.	Annex	Chap.	Sec.	Point	Para.
1.		4th	“A” 3042
	1.10.3.		“A” 2468				1.	1st S/Comm. “A” 5461, 5482 and 6462.
	1.10.4.	1st	“A” 2468				1.	4th S/Comm. “A” 5482.
		2nd	“A” 2468				1.	5th S/Comm. “A” 5482.
	1.11.	1st	“A” 2621				3.
		2nd	“A” 2508	Sole			3rd
	1.12.	1st	“A” 3042					S/Comm. “A” 4809, 4971 (point 16.) and 5022.
		2nd	“A” 3042					S/Comm. “A” 3323, 4809, 5000 and 5022.
		Last	“A” 3042
	1.12.1.		“A” 2621				2.
	1.12.2.		“A” 3014			3.	3.7.1.6.	S/Com. "A" 4022 and 5161.
	1.13.1.		"A" 3042					S/Com. "A" 6042 and 6448.
	1.13.2.		"A" 3042					S/Com. "A" 4809 and 6462.
	1.13.2.1.		"A" 1199	I			5.2.2.	1°2°
			"A" 1653	I			2.1.3.4.
	1.13.2.2.		"A" 1199	I			5.2.2.	3° S/Com. "A" 4809 and 5482.
	1.14.		"A" 1199	I			6.3.	S/Com. "A" 2807 (item 6.) and 6462.
			"A" 1820	I			2.6.
	1.15.		"A" 2530
	1.16.		"A" 1653	I			2.1.3.5.
2.
	2.1.		"A" 2590	I			4.4.1.	S/Com. "A" 5091, 5231 and 6042.
	2.2.		Last "A" 5091					S/Com. "A" 5231 and 5284.
	2.2.1.	1st	"A" 2590	I			4.4.2.	S/Com. "A" 5091 and 5231.
		2nd	"A" 6042
		3rd	"A" 2956					S/Com. "A" 5091 and 5231.
	2.2.2.		"A" 5231					S/Com. "A" 5284.
	2.3.		“A” 2590	I			4.4.3.	S/Com. “A” 5091 and 5231.
			“A” 2596
	2.3.1.		“A” 2590					S/Com. “A” 4047, 5091, 5511 and 6610.
	2.3.2.		“A” 2590					S/Com. “A” 5091, 5231 and 5284.
	2.3.2.1.		“A” 2590					S/Com. “A” 5091, 5231 and 6364.
	2.3.2.2.		“A” 2590					S/Com. “A” 5091, 5231, 5284, 5482 and 6462.
	2.3.2.3.		“A” 2590					S/Com. “A” 5091, 5231 and 5960.
	2.3.2.4.		“A” 2590					S/Com. “A” 5091 and 5231.
	2.3.2.5.		“A” 5231
	2.4.		“A” 2590	I			4.4.4.	S/Com. “A” 5091, 5231, 5284 and 5461.
	2.5.		“A” 2590	I			4.4.5.	S/Com. “A” 5091, 5161, 5231, 5416, 5459, 5804 and 6610.

SAVINGS DEPOSITS, PAYROLL ACCOUNT AND SPECIAL ACCOUNTS

ORDERED TEXT	SOURCE STANDARD	OBSERVATIONS
Sec.	Point	Para.	Comm.	Annex	Chap.	Sec.	Point	Para.
2.	2.6.		“A” 2590		I		4.4.6.		S/Com. “A” 4809, 5091, 5231, 5284 and 5927.
	2.7.		“A” 2590		I		4.4.7.		S/Com. “A” 5091.
	2.8.		"A" 2590		I		4.4.8.		S/Com. "A" 5091, 5231, 6042, 6330, 6448 and 6610.
	2.9.		"A" 2956		I		4.4.9.		S/Com. "A" 5091, 5231, 5284 and 6042.
			"A" 2590
	2.10.		"A" 5231						S/Com. "A" 5284.
	2.11.		"A" 2590		I		4.4.10.		S/Com. "A" 5091, 5231 and 5284.
	2.12.		"A" 2590		I		4.4.11.		S/Com. "A" 5091 and 5231.
	2.13.	1°	"A" 2590		I		4.4.12.		S/Com. "A" 5091 and 5231.
		2°	"A" 5231
3.	3.1.1.		"A" 1199		I		4.2.1.		S/Com. "A" 4532 and "B" 9516.
			"B" 6360
	3.1.2.	1°	"A" 1199		I		4.2.2.		S/Com. "A" 3042, 6341 and "B" 9516.
		2°	"A" 3042
	3.1.3.		"A" 1199		I		4.2.
	3.1.4.		"A" 1199		I		4.2.3.		S/Com. "A" 1877 and 6341.
	3.1.5.1.		"A" 1199		I		4.2.4.1.
	3.1.5.2.		“A” 1199		I		4.2.4.2.		S/Com. “A” 6341.
	3.1.5.3.		“A” 1199		I		4.2.4.3.		S/Com. “A” 6341.
	3.1.5.4.		“A” 6341
	3.1.5.5.		“A” 6341
	3.1.6.		“A” 1199		I		4.2.5.1. to 4.2.5.4.		S/Com. “A” 6341 and 6415. Includes interpretive clarification.
	3.1.7.		“A” 1199		I		4.2.6.		S/Com. “B” 9516.
	3.1.7.1.		“A” 1199		I		4.2.6.1.		S/Com. “B” 9516.
	3.1.7.2.		“B” 9516
	3.1.7.3.		“A” 1199		I		4.2.6.2.		S/Com. “B” 9516.
	3.1.7.4.		“A” 1199		I		4.2.6.4.		S/Com. “B” 9516.
	3.1.7.5.		“A” 1199		I		4.2.6.3.		S/Com. “B” 9516.
	3.1.7.6.		“A” 1199		I		4.2.6.5.		S/Com. “B” 9516.
	3.1.8.1.		“A” 1199		I		4.2.7.1.
	3.1.8.2.		“A” 1199		I		4.2.7.2.
	3.1.9.1.		“A” 1199		I		4.2.8.1.
	3.1.9.2.		“A” 1199		I		4.2.8.2.
	3.1.9.3.		“A” 1199		I		4.2.8.3.		S/Com. “A” 6341.
	3.1.9.4.		“A” 3042						S/Com. “A” 6462.
	3.1.9.5.		“A” 6341
	3.1.10.		“A” 1199		I		4.2.9.		S/Com. “B” 9516.
	3.2.1.		“A” 1247				4.3.1.
	3.2.2.		“A” 1247				4.3.2.
	3.2.3.		“A” 1247				4.3.3.
	3.2.4.1.		“A” 1247				4.3.4.1.		S/Com. “A” 3042.
	3.2.4.2.		“A” 1247				4.3.4.2.

CENTRAL BANK OF THE ARGENTINE REPUBLIC

SAVINGS DEPOSITS, PAYROLL ACCOUNT AND SPECIAL ACCOUNTS

CONSOLIDATED TEXT
SOURCE RULE

									OBSERVATIONS
Sec.	Point	Para.	Com.	Annex	Chap.	Sec.	Point	Para.
3.	3.2.5.		“A” 1247			4.3.5.
	3.2.6.		“A” 1247			4.3.6.
	3.2.7.		“A” 1247			4.3.7.
	3.2.8.		"A" 1247			4.3.8.
	3.3.		"A" 1199	I		4.1.
	3.4.		"A" 3250			1.
	3.4.1.		"A" 3250			1.
	3.4.2.		"A" 3250			1.			S/Com. "A" 6273 and 6381.
	3.4.3.		"A" 3250			1.
	3.4.4.		"A" 3250			1.
	3.4.5.		"A" 3250			1.			S/Com. "A" 4936, 4971 (item 18.) and 5000.
	3.4.6.		"A" 3250			1.
	3.4.7.		"A" 3250			1.			S/Com. "A" 5068 and 6148.
	3.4.8.		"A" 3250			1.			S/Com. "A" 5461 and 5482.
	3.4.9.		"A" 3250			1.
	3.4.10.		"A" 3250			1.			S/Com. "A" 3014 (item 3.7.1.), 3323 and 4809.
	3.4.11.		"A" 3250			1.			S/Com. "A" 6448.
	3.4.12.		"A" 3250			1.			S/Com. "A" 6462.
	3.4.13.		"A" 3250			1.
	3.4.14.		"A" 3250			1.
	3.5.		"A" 5007						S/Com. "A" 5161, 5204, 5231, 5284, 5450 and 5461.
	3.5.1.		"A" 5007						S/Com. "A" 5231, 5284, 5450 and 6330.
	3.5.2.		"A" 5007						S/Com. "A" 5231, 5450 and 6330.
	3.5.3.		"A" 5007						S/Com. "A" 5231, 5450, 5960 and 6610.
	3.5.4.		"A" 5007						S/Com. "A" 5231, 5450, 5459, 5482, 5960 and 6462.
	3.5.5.		"A" 5007
	3.5.6.		"A" 5007						S/Com. "A" 5804 and 6610.
	3.5.7.		"A" 5007						S/Com. "A" 5804, 6330 and 6448.
	3.5.8.		"A" 5007
	3.5.9.		"A" 5007
	3.5.10.		"A" 5960			2.
	3.6.		"A" 5147
	3.6.1.		"A" 5147
	3.6.2.		"A" 5147
	3.6.3.		"A" 5147						S/Com. "A" 5212.
	3.6.4.		"A" 5147						S/Com. "A" 5212 and 5461.
	3.6.5.		"A" 5147
	3.6.6.		"A" 5147
	3.6.7.		"A" 5147
	3.6.8.		"A" 5147						S/Com. "A" 6448.
	3.6.9.		"A" 5147
	3.6.10.		"A" 5147

SAVINGS DEPOSITS, PAYROLL ACCOUNT AND SPECIAL ACCOUNTS

CONSOLIDATED TEXT			SOURCE RULE					OBSERVATIONS
Sec.	Point	Para.	Comm.	Annex	Chap.	Sec.	Point	Para.
3.	3.7.	"A" 6103
	3.7.1.	"A" 6103
	3.7.2.	"A" 6103
	3.7.3.	"A" 6103
	3.7.4.	"A" 6103
	3.7.5.	"A" 6103
	3.7.6.	"A" 6103
	3.7.7.	"A" 6103
	3.7.8.	"A" 6103
	3.8.1.	"A" 6165
	3.8.2.	"A" 6165
	3.8.3.	"A" 6165						S/Comm. "A" 6273.
	3.8.4.	"A" 6165
	3.8.5.	"A" 6165
	3.8.6.	"A" 6165
	3.8.7.	"A" 6165
	3.8.8.	"A" 6165
	3.8.9.	"A" 6165
	3.8.10.	"A" 6165
	3.8.11.	"A" 6165
	3.8.12.	"A" 6165
	3.8.13.	"A" 6165						S/Comm. "A" 6448.
	3.9.1.	"A" 6265
	3.9.2.	"A" 6265
	3.9.3.	"A" 6265
	3.9.4.	"A" 6265
	3.9.5.	"A" 6265
	3.9.6.	"A" 6265
	3.9.7.	"A" 6265						S/Com. "A" 6448.
	3.9.8.	"A" 6265
	3.9.9.	"A" 6265
	3.9.10.	"A" 6265
4.	4.1.	"A" 3042						S/Com. "A" 5728 and 6273.
	4.2.	"A" 1891						S/Com. "A" 1922, 3323, 4875 and 6273.
	4.3.1.	1st "A" 2530					1st
		2nd "A" 2530					3rd and 4th
	4.3.2.	"A" 2530					2nd
	4.4.1.	"A" 1199	I			5.3.1.
	4.4.2.	"A" 1199	I			5.3.2.
	4.4.3.	"A" 1199	I			5.3.3.
	4.4.4.	"A" 3042
	4.4.5.	"A" 1199	I			5.3.4.
	4.4.6.	"A" 1199	I			5.3.4.1. and 5.3.4.3.
	4.4.7.	"A" 627				1.		S/Com. "A" 6419.