2019 - YEAR OF EXPORT

COMMUNICATION “A” 6628 11/01/2019

TO FINANCIAL INSTITUTIONS,
TO MUTUAL GUARANTEE SOCIETIES,
TO NON-FINANCIAL COMPANIES ISSUING CREDIT CARDS, TO CREDIT PORTFOLIO ADMINISTRATORS OF FORMER FINANCIAL INSTITUTIONS, TO TRUSTEES OF FINANCIAL TRUSTS INCLUDED IN THE LAW OF FINANCIAL IN- STITUTIONS, TO PUBLIC-SECTOR GUARANTEE FUNDS, TO OTHER NON-FINANCIAL CREDIT PROVIDERS, TO NON-FINANCIAL COMPANIES ISSUING PURCHASE CARDS:

Ref.: Circular
REMON 1 - 961
LISOL 1 - 818
RUNOR 1 - 1439

“Cooperative credit banks (Law
26.173)”. “Minimum capital of financial institutions”. “Classification of debtors”. “Minimum cash”. Updates tions .

We address you to inform you that, in accordance with the provisions disseminated through Communication “A” 6621 regarding the change of name of the CRyL to “Central de registro y liquidación de instrumentos de deuda pública, regulación monetaria y fideicomisos financieros”, the following points were updated:

− 2.7.5.1. of the rules on “Cooperative credit banks (Law 26.173)”;

− 8.4.1.3. subsection i) of “Minimum capital of financial institutions”;

− 6.5.6.2. subsection b) of the rules on “Classification of debtors”; and

− 1.3. (last paragraph) and 2.1.6. of the rules on “Minimum cash”.

Finally, we send you in annex the pages that, in replacement of those previously provided, should be incorporated into the referenced rules. Likewise, it is recalled that on the website of this Institution www.bcra.gob.ar, by accessing “Financial System - LEGAL AND REGULATORY FRAMEWORK - Ordering 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

Matías A. Gutiérrez Girault
Issuance Manager of Rules
Darío C. Stefanelli
Principal Manager of Issuance and
Regulatory Applications

ANNEX

COOPERATIVE CREDIT BANKS (LAW 26.173)
B.C.R.A.
Section 2. Minimum capital and distribution of share capital.

2.7. Computable net worth.

For the purposes provided in the Law of Financial Institutions and regulatory provisions of the Central Bank of the Argentine Republic (BCRA), the computable net worth (RPC) of cooperative credit banks shall arise from the algebraic sum of the following concepts – according to the sign indicated in each case –, in accordance with the information from the last balance sheet presented:

2.7.1. Share capital (+).

2.7.2. Adjustments to equity (+).

2.7.3. Reserves from profits (+).

2.7.4. Unallocated results (+ / -).

2.7.5. Credit instruments (securities, fixed-term deposit certificates and others) that are not physically in the possession of the entity (-), unless their registration and custody of registration certificates or bearer securities is in charge of:

2.7.5.1. BCRA, for operations channeled through the Central de registro y liquidación de instrumentos de deuda pública, regulación monetaria y fideicomisos financieros (CRyL).

2.7.5.2. Caja de Valores S.A.

If deductible assets are maintained in accordance with this provision, the entity must record the existence of such concepts in a note to the quarterly and annual financial statements, quantifying the amount that is not allowed to be considered for the purposes of determining the RPC.

2.7.6. Capital contributions subscribed by members pending integration (-).

2.7.7. Real estate, whatever the date of its incorporation into the patrimony, whether or not destined for the operation of the entity, whose accounting registration is not supported by the pertinent transfer deed of ownership duly registered in the Real Estate Registry, except those acquired through judicial auction (-).

The deduction shall be equivalent to 100% of the value of said assets from their incorporation into the patrimony, until the month prior to the regularization of that situation.

The Superintendency of Financial and Exchange Institutions (SEFyC) may provide exclusions in this matter, to the extent that they do not distort the objective of the deduction.

2.7.8. Intangible assets, net of the respective accumulated depreciation (-).

Version: 3rd. COMMUNICATION “A” 6628
Effective date:
12/1/2019
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B.C.R.A.
ORIGIN OF THE PROVISIONS CONTAINED IN THE RULES ON "COOPERATIVE CREDIT BANKS (LAW 26.173)"

CENTRAL BANK OF THE ARGENTINE REPUBLIC

CONSOLIDATED TEXT			SOURCE RULE					OBSERVATIONS
Sec.	Point	Par.	Com.	Annex	Chap.	Sec.	Point	Par.
1.	1.1.		"A" 4712	Sole		1.	1.1.
	1.2.		"A" 4712	Sole		1.	1.2.
	1.3.		"A" 4712	Sole		1.	1.3.		S/Com. "A" 5168, 5248, 5408, 5485, 5785 and 6304.
	1.4.		"A" 4712	Sole		1.	1.4.
	1.5.		"A" 4712	Sole		1.	1.5.		S/Com. "A" 5248, 5485, 5785 and 6304.
	1.6.		"A" 4712	Sole		1.	1.6.
	1.7.		"A" 4712	Sole		1.	1.7.
2.	2.1.		"A" 4712	Sole		2.	2.1.		S/Com. "A" 5272, 5369 and 5580.
	2.2.		"A" 4712	Sole		2.	2.2.
	2.3.		"A" 4712	Sole		2.	2.3.
	2.4.		"A" 4712	Sole		2.	2.4.		S/Com. "A" 5168.
	2.5.		"A" 4712	Sole		2.	2.5.		S/Com. "B" 9186 and "A" 5067 and 5275.
	2.6.		"A" 4712	Sole		2.	2.6.		S/Com. "A" 5272, 5369, 5580 and 6327.
	2.7.		"A" 4712	Sole		2.	2.7.		S/Com. "A" 4972 (item 9.), 6327 and 6628.
	2.8.		"A" 4712	Sole		2.	2.8.
	2.9.		"A" 4712	Sole		2.	2.9.
3.	3.1.		"A" 4712	Sole		3.	3.1.
	3.2.		"A" 4712	Sole		3.	3.2.
	3.3.		"A" 4712	Sole		3.	3.3.		S/Com. "A" 4809, 5091, 5164 and 5990.
	3.4.		"A" 4712	Único		3.	3.4.
	3.5.		"A" 4712	Único		3.	3.5.
	3.6.		"A" 4712	Único		3.	3.6.
	3.7.		“A” 4712	Único		3.	3.7.
4.	4.1.		“A” 4712	Único		4.	4.1.
	4.2.		“A” 4712	Único		4.	4.2.
	4.3.		“A” 4712	Único		4.	4.3.		S/Com. “A” 4891 (pts 9. to 12.) and 6327.
	4.4.		“A” 4712	Único		4.	4.4.
	4.5.		“A” 4712	Único		4.	4.5.
	4.6.		“A” 4712	Único		4.	4.6.
	4.7.		“A” 4712	Único		4.	4.7.		S/Com. “A” 5520.
	4.8.		“A” 4712	Sole		4.	4.8.		S/Com. “B” 9186 and “A” 4972 (item 6.).
5.	5.1.		“A” 4712	Sole		5.	5.1.		S/Com. “A” 5275, 5671 and 5740. Includes interpretive clarification.
	5.2.		“A” 4712	Sole		5.	5.2.		S/Com. “A” 5067 and 5275.
	5.3.		“A” 4712	Sole		5.	5.3.
	5.4.		“A” 4712	Sole		5.	5.4.
	5.5.		“A” 4712	Sole		5.	5.5.		S/Com. “A” 5067 and 5275.
	5.6.		“A” 4712	Sole		5.	5.6.
	5.7.		“A” 4712	Sole		5.	5.7.

MINIMUM CAPITAL OF FINANCIAL INSTITUTIONS B.C.R.A.
Section 8. Computable net worth.

v) Balances that, on a temporary and circumstantial basis, originate from customer transactions, such as those linked to foreign trade operations or other types of accreditation ordered by third parties that do not imply net worth responsibility for the institution.

8.4.1.3. Credit instruments (securities, fixed-term deposit certificates and others) that are not physically in the possession of the institution, unless their registration or custody is in the charge of:

i) BCRA, for operations channeled through the Central Registry and Settlement of Public Debt Instruments, Monetary Regulation and Financial Trusts (CRyL).

ii) Agents authorized for such purpose by the CNV.

iii) Clearstream, Euroclear and Depositary Trust Company (“DTC”).

If deductible assets are maintained in accordance with this provision, the institution must record the existence of such items in a note to the quarterly and annual financial statements, quantifying the amount that is not admitted to be considered for the purposes of determining the RPC.

8.4.1.4. Securities issued by foreign governments that do not comply with the provisions of point 3.3. of the rules on “Credit Assessments”.

This deduction shall be made for the amount of the highest balance recorded during the month to which the determination of the RPC corresponds.

For this purpose, mandatory investments that branches or subsidiaries –subject to the consolidated supervision regime– of local financial institutions must make due to requirements imposed by the monetary or control authority of the country where they operate shall not be considered.

8.4.1.5. Securities and debt instruments not contemplated in points 8.4.1.17. and 8.4.2., contractually subordinated to other liabilities, issued by other financial institutions.

This deduction shall be made for the amount of the highest balance recorded during the month to which the determination of the RPC corresponds.

8.4.1.6. Shareholders.

8.4.1.7. Real estate, whatever the date of its incorporation into the patrimony, whether or not intended for the operation of the entity, whose accounting registration is not supported by the pertinent transfer of ownership deed duly registered in the respective Real Estate Registry, except those acquired through judicial auction.

Version: 5th. COMMUNICATION “A” 6628
Validity:
12/1/2019
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MINIMUM CAPITAL OF FINANCIAL INSTITUTIONS

CENTRAL BANK OF THE ARGENTINE REPUBLIC

CONSOLIDATED TEXT
ORIGINATING RULE



Section	Point	Paragraph	Com.	Cap./ Annex	Point	Paragraph	OBSERVATIONS
	6.7. to 6.9.		“A” 5867		1.
	6.10.		“A” 2461	sole	VI		According to Com. “A” 4172.
	6.11.		“A” 5867		1.
7.	7.1.		“A” 5272		2.		According to Com. “A” 6327.
	7.2.		“A” 5737		2.		According to Com. “A” 5746 and 6260.
	7.3.		“A” 5272		2.		According to Com. “A” 5369, 5580, 5737 and 5867.
8.	8.1.		“A” 414 LISOL-1	VI	3.1.	1st	According to Com. “A” 2279, 2453, 2793, 2914, 3039, 4172 and 5369 (Annex I).
	8.2.1.		“A” 414 LISOL-1	VI	3.1.1.		According to Com. “A” 2223, 2227, 4296, (point 2.), 4576 (point 1.), 4665, 5369 (Annex I), 6327, 6396 and 6428.
	8.2.2.		“A” 5369	I
	8.2.3.		“A” 414 LISOL-1	VI	3.1.2.		According to Com. “A” 2223, 2768, 2948, 4172, 4576 (point 3.), 4665, 4702, 5369 (Annex I) and “B” 9074.
	8.3.		“A” 5369	I
	8.3.1.		“A” 5369	I
	8.3.2.		“A” 4576		2.		According to Com. “A” 4591 (points 2., 3., 4. and 5.), 4665, 4782 and 5369 (Annex I).
		penultimate	“A” 5369	I			According to Com. “A” 5831.
		last	“A” 5831
	8.3.2.2.		“A” 4576		2.		According to Com. “A” 4665, 5369 (Annex I) and 5831.
	8.3.2.7.		“A” 4576		2.		According to Com. “A” 4591 (points 2.), 4665, 5369 (Annex I) and 5831.
	8.3.3.		“A” 414 LISOL-1	VI	3.1.2.2.		According to Com. “A” 2264, 4172, 4576 (points 4., 5., 6. and 8.), 4665, 4782 and 5369 (Annex I).
	8.3.4.		“A” 5369	I
	8.3.4.1.		“A” 5369	I			According to Com. “A” 5831.
	8.3.4.4.		“A” 5369	I			According to Com. “A” 5831.
	8.3.5.		“A” 5369	I
	8.4.1.		“A” 5369	I
	8.4.1.1.		“A” 4296		2.		According to Com. “A” 4576, 4665, 5369 (Annex I) and 6327.
	8.4.1.2.		“A” 2287		3. 3.1. and 3.3.	last	According to Com. “A” 2890, 4172, 5093, 5671 and 5740.
	8.4.1.3.	1st	“A” 2497		1.		According to Com. “A” 3621, 4172, 5183, 5831 and 6628.
		last	“A” 2263		2.		According to Com. “A” 4172 and 6327.

CLASSIFICATION OF DEBTORS B.C.R.A.
Section 6. Classification of debtors in the commercial portfolio.

CENTRAL BANK OF THE ARGENTINE REPUBLIC

a) The following debtors:

Head office of the local branches of foreign banks or their affiliates and subsidiaries in other countries, to the extent that the former is subject to supervision on a consolidated basis.

Foreign banks or other financial institutions subject to supervision on a consolidated basis that exercise control over local financial entities incorporated in the form of corporations.

Other foreign banks authorized to participate in the reciprocal payment and credit agreement regimes to which the Central Bank of the Argentine Republic (BCRA) has adhered, as well as their branches and subsidiaries, even when they are not included in those agreements, provided that the head office or controlling banking entity is subject to supervision regimes on a consolidated basis, to the satisfaction of the Superintendency of Financial and Exchange Entities (SEFyC).

Branches and subsidiaries of local financial entities subject to the consolidated supervision regime.

b) Debtors that only record the following transactions:

Financing that has the guarantee of a foreign bank that complies with the provisions of point 3.1. of the rules on “Credit Assessments”, requiring for that purpose an international risk rating included in the “investment grade” category.
Financing linked to purchase and sale transactions of securities arranged with residents abroad, which are channeled through Caja de Valores S.A., Clearstream, Euroclear or Depositary Trust Company (DTC), and which originate from the compliance, by the intervening financial entity, of its obligation (to deliver the traded security or make the agreed payment) without the counterparty canceling its commitment on the same day, due to settlement modalities usual in those markets.
Financing linked to foreign trade transactions.
Active repos of US dollars and national public securities, provided that:
- the traded securities have a market of usual and relevant transactions,
- the agreed prices respond to market conditions and
- the coverage margins are sufficient and are deposited in the following custody or registry agents:
  - BCRA, for transactions channeled through the Central Registry and Settlement of Public Debt Instruments, Monetary Regulation and Financial Trusts (CRyL),
  - Caja de Valores S.A.,

Version: 11th. COMMUNICATION “A” 6628
Effective date:
12/1/2019
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CLASSIFICATION OF DEBTORS

	CONSOLIDATED TEXT			SOURCE RULE
Sect.	Point	Para.	Com.	Annex	Point	Para.
6.	6.5.5.6.		“A” 2216	I	I.d.5.		According to Com. “A” 2440 and 4972 (point 10.).
	6.5.5.	last	“A” 2216	I	I.d.5.		According to Com. “A” 2826.
	6.5.6.1.		“A” 2216	I	I.d.6.		According to Com. “A” 2440.
		i)	“A” 2216	I	I.d.6.	i)	According to Com. “A” 2440.
		ii)	“A” 2216	I	I.d.6.	ii)	According to Com. “A” 2440.
		iii)	“A” 2216	I	I.d.6.	iii)	According to Com. “A” 2440.
		iv)	“A” 2216	I	I.d.6.	iv)	According to Com. “A” 2580.
		last	“A” 2440		2.	last
	6.5.6.2.		“A” 2287		2.		According to Com. “A” 2890 (point 3.), 5183, 5671, 5740 and 6628. Includes interpretive clarification.
	except	b), 2nd paragraph	“A” 2287		2.3.		According to Com. “A” 2497 (point 1.) and 5183.
		b), last paragraph	“A” 2287		2.5.		According to Com. “A” 2497 (point 1.).
	6.5.6.3.		“A” 2573		1.		According to Com. “A” 4545, 4972 (point 10), 5557 and 5998.
	6.6.		“A” 2216	I	I.c.		According to Com. “A” 2932 (point 6.) and 3339.
		last	“A” 4060		10.
7.	7.1.	1st	“A” 2216	I	II.	1st	According to Com. “A” 3142, 4325 (point 1.), 4559 (point 7.), 4648, 4660, 4683, 4738, 4972 (point 10.) and 5975.
	7.2.1.		“A” 2216	I	II.1.		According to Com. “A” 4648, 4660, 4683 and 4738.
	7.2.2.		“A” 2216	I	II.2.		According to Com. “A” 4648, 4660, 4683, 4738 and 4972 (point 10.).
	7.2.3.		“A” 2216	I	II.3.		According to Com. “A” 4648, 4660, 4683, 4738 and 4972 (point 10.).
	7.2.4.		“A” 2216	I	II.4.		Includes interpretive clarification. According to Com. “A” 4310 (point 2.), 4648, 4660, 4683, 4738, 4972 (point 10.) and 4975.
	7.2.5.		“A” 2216	I	II.5.		Includes interpretive clarification. According to Com. “A” 4310 (point 2.), 4648, 4660, 4683, 4738, 4972 (point 10.) and 4975.
	7.2.6.		“A” 2216	I	II.6.		According to Com. “A” 2440.
	7.3.		“A” 2216	I	II.	1st and 2nd	According to Com. “A” 2932 (point 6.) and 3339.
	7.4.		“A” 4891		7.
8.	8.1.		“A” 2216	I	5.		According to Com. “A” 2562.
9.	9.1.		“A” 2227	sole	5.2.1.	last	According to Com. “A” 2649.
	9.2.		“A” 2227	sole	5.1.5. and 5.2.2.		According to Com. “A” 2649.

MINIMUM CASH B.C.R.A.
Section 1. Requirement.

1.3.19. Financial institutions, with effect from 1.10.18, may integrate with LELIQ and/or NOBAC, the requirement –for the period and daily– corresponding to the increase in the balances recorded in the items referred to in point 1.3.7.1., subsection a) of point 1.3.9. and points 1.3.11.1. and 1.3.14., with respect to those of 30.9.18.

To be admitted, the integration with “Bonos del Tesoro Nacional en pesos a tasa fija vencimiento noviembre de 2020”, LELIQ and/or NOBAC as provided in points 1.3.17. to 1.3.19., must be valued at market prices and be deposited in Subaccount 60 minimum cash enabled in the Central de registro y liquidación de instrumentos de deuda pública, regulación monetaria y fideicomisos financieros (CRyL).

1.4. Residual term.

1.4.1. Determination.

1.4.1.1. General case.

The residual term of each term obligation is equivalent to the number of days remaining until its maturity.

1.4.1.2. Term investments.

In the cases of term investments, the following criteria shall apply:

i) At constant term. The remaining term until maturity shall be considered, taking into account the automatic extension or, where applicable, the term arising from the exercise of the option to revoke it.

ii) With early cancellation option. The remaining term until the date on which the investor may exercise the early cancellation option shall be taken into account, to the extent that the investor holds the right, or the term originally agreed, in the event that the entity holds that right.

iii) With renewal option for a determined term. The remaining term until maturity shall be considered, taking into account for this purpose the term that would result from the eventual exercise of the extension option by the entity, to the extent that the entity holds the right.

When the investor holds that right, the term originally agreed shall be taken into account or, where applicable, the term resulting from the renewal when the option has been exercised.

Version: 16th. COMMUNICATION “A” 6628
Effective date:
12/1/2019
Page 8

MINIMUM CASH B.C.R.A.
Section 2. Integration.

2.1. Accepted concepts.

The integration must be made in the same currency and/or securities and monetary regulation instruments corresponding to the requirement, except in the cases of exception provided for in point 1.2.

2.1.1. Current accounts of financial institutions opened at the BCRA in pesos.

2.1.2. Minimum cash accounts of financial institutions opened at the BCRA in US dollars or in other foreign currencies.

2.1.3. Special guarantee accounts in favor of electronic clearing houses and for covering the settlement of transactions with credit cards, consumer vouchers, at ATMs and by immediate fund transfers.

They shall be considered, even when the balances are pledged as guarantee to the electronic clearing houses and deposited in their name, on behalf of the respective entity, in special accounts at the BCRA.

2.1.4. Current accounts of non-bank financial institutions.

Opened at commercial banks for the integration of the minimum cash requirement.

2.1.5. Special current accounts opened at the BCRA related to the servicing of pension benefits under the National Social Security Administration.

2.1.6. Subaccount 60 minimum cash – which shall be opened automatically –, enabled in the CRyL, of public securities and monetary regulation instruments of the BCRA, at market value.

2.2. Computation.

Compliance with the integration of the minimum cash shall be measured on the basis of the monthly average of daily balances of the concepts admitted for such purpose, recorded during the same month to which the minimum cash corresponds, dividing the sum of said balances by the total number of days of the month.

On days when no movement is recorded, the balance corresponding to the immediately preceding business day must be repeated.

In the case of current accounts opened at commercial banks by non-bank entities, the balances reflected in the account statements shall be taken into account.

Compensation of deficit positions with surplus positions corresponding to different requirements shall not be admitted.

Version: 16th. COMMUNICATION “A” 6628
Effective date:
12/1/2019
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CENTRAL BANK OF THE ARGENTINE REPUBLIC

MINIMUM CASH

								MINIMUM CASH
CONSOLIDATED TEXT				SOURCE RULE
Sec.	Point	Para.	Com.	Annex	Sec.	Point	Para.	OBSERVATIONS
1.	1.3.7.		“A” 3498	sole	1.	1.3.8.		S/Com. “A” 3506 (point 2.), 3549, 3732, 3824, 3905, 3917, 3925, 3967, 4032, 4140, 4179, 4276, 4360 (point 3.), 4449, 4549, 4602, 4754, 4851, 5356, 5534, 5555, 5569, 5873, 5893, 5945, 5980, 6195, 6519, 6526 and 6532 (includes interpretive clarification).
	1.3.8.		“A” 3498	sole	1.	1.3.11.		According to Com. “A” 3597, 3732, 4032, 5356 and 6595.
	1.3.9.		“A” 3498	sole	1.	1.3.12.		According to Com. “A” 3905, 3917, 3967, 4032, 4179, 4276, 4449, 4549, 4851, 5356, 5534, 5555, 5569, 5873, 5893, 5980, 6195, 6526 and 6532.
	1.3.10.		“A” 3549			1.
	1.3.11.		“A” 3549			1.		According to Com. “A” 4179, 4388, 4549, 4851, 5356, 5534, 5555, 5569, 5873, 5893, 5980, 6195, 6526 and 6532.
	1.3.12.		“A” 4360			2.		According to Com. “A” 5356.
	1.3.13.		“A” 4754			6.		According to Com. “A” 5356, 5980, 6195, 6526 and 6532.
	1.3.14.		“A” 5945			4.		According to Com. “A” 6069 and 6204.
	1.3.15.		“A” 6341
	1.3.16.		“A” 6069			4.
	1.3.17.		“A” 6526					According to Com. “A” 6532, 6550 and 6587.
	1.3.18.		“A” 6550
	1.3.18.1.		“A” 6550					According to Com. “A” 6556 and 6587.
	1.3.18.2.		“A” 6569					According to Com. “A” 6575 and 6587.
	1.3.19.		“A” 6575			2.		According to Com. “A” 6587.
1.3.	Last		“A” 6526					According to Com. “A” 6532, 6556, 6569, 6575, 6587 and 6628.
1.4.			“A” 3905			3.		According to Com. “A” 4179, 4449, 4473, 5671, 5740, 6232 and 6349. Includes interpretive clarification.
1.5.			“A” 5356			2.		According to Com. “A” 5471.
1.5.1.			"A" 5356			2.		According to Com. "A" 5471, 5623 and 6531.
1.5.2.			"A" 5631			1.		According to Com. "A" 5638, 6217 and 6531.

MINIMUM CASH

CENTRAL BANK OF THE ARGENTINE REPUBLIC

	CONSOLIDATED TEXT			SOURCE STANDARD				OBSERVATIONS
Sec.	Point	Para.	Com.	Annex	Sec.	Point	Para.
1.	1.6.		"A" 3274	II	1.	1.5.		According to Com. "A" 3498.
	1.7.		"A" 3274	II	1.	1.6.
	1.7.1.		"A" 3274	II	1.	1.6.1.		According to Com. "A" 4405, 4449 and 6349.
	1.7.2.		"A" 3274	II	1.	1.6.2.		According to Com. "A" 3304, 4449 and 6349.
	1.8.		"A" 3498	sole	1.	1.8.		According to Com. "A" 4147 and 6537.
	1.9.		"A" 5380					According to Com. "A" 5449, 5516, 5600, 5654 and 5771. Includes interpretive clarification.
2.	2.1		"A" 3274	II	2.	2.1.		According to Com. "A" 3498, 3597, 4716 (interpretive clarification), 4815, 6288 and "B" 9186.
	2.1.1.		“A” 3274	II	2.	2.1.2.		According to Com. “A” 3304, 3498, 4016 and 4147.
	2.1.2.		“A” 3498	único	2.	2.1.3.		According to Com. “A” 4147.
	2.1.3.		“A” 3274	II	2.	2.1.3.		According to Com. “A” 3498, 4147, 4276 and 5194.
	2.1.4.		“A” 3274	II	2.	2.1.4.
	2.1.5.		“A” 4016			1.
	2.1.6.		“A” 4716		2.			According to Com. “A” 6628 and “B” 9186.
	2.2.		“A” 3274	II	2.	2.2.		According to Com. “A” 3498, 4449, 4716, 5299 and 6349.
	2.3.		“A” 3365			2.		According to Com. “A” 3387, 3470, 3498, 3549, 3597, 3732, 3824, 4016, 4449, 4716, 5152, 5299, 5373, 6288, 6349, 6575 and “B” 9186.
	2.4.		“A” 4147			3.		According to Com. “A” 4276, 4449, 4509, 5152, 5299 and 6349.
	2.5.		“A” 4147			3.		According to Com. “A” 4393, 4509, 4716 and 5299.
3.	3.1.		“A” 3274	II	3.	3.1.
	3.1.1.		“A” 3274	II	3.	3.1.1.		According to Com. “A” 3326, 3365, 3498, 3549, 3905, 4276, 4449, 4473, 4707, 4716, 4862, 5356, 6349 and “B” 9186.
	3.1.2.		“A” 3274	II	3.	3.1.2.
	3.1.3.		“A” 3274	II	3.	3.1.3.		According to Com. “A” 3326.
	3.1.4.		“A” 3274	II	3.	3.1.4.
	3.2.		“A” 3274	II	3.	3.2.
	3.2.1.		“A” 3274	II	3.	3.2.2.1.		According to Com. “A” 4449 and 6349.
	3.2.2.		“A” 3274	II	3.	3.2.2.2.		According to Com. “A” 4449.