Departamento de Cooperativas MINUTA INSTRUCTIVA N°2

!
"
"
%
"
%"
#
$
$
&'
#
(
"
"
% )
'
"
#
*
#
((
$
"
"
%
"
'
(
%"
#
$
&
$
"
"
#
$
&
-
%
"
,
"
.
"
-
+
0
&"
-
/
0
"
'
&
"
/
&
" "
&
"
"
1 !
3
"
145
0
&
"
"
7
"
"
-
"
- ,
,
,
-
-
-&
3
&
&
-&
,
&
&
"
&
"
/
3
2
-
!
"
&
0
&
/
"
0
&
"
6
.
"
'
"
1
.
"
.
-
"
/
-
&
&
" "
-&,
3
-
#
8
#
$
3"
((
$
$
9
%"
&)
#
&'
6
3
"
"
"
*
"
&
+
%"
&
'
"
3
%
(
) *+, (
+
(
&
,
,
3"
&
3
"
7
15
-
&,
-
4(4/
'
4(;/
+
:
8 -
<
+
"
0
: 0
&
4(4 /
'
:
7
0
&
3
,
3
"
&
%
(
) *+, (
+-
3
-
-
'
"
7&
>
&
=5&
7&
,
7&
4!4/
8 4!;/
8 4 ;/
4=;/
8 -
(
-
&
4
7
>
+
4 21
14
70
"
0
( >0
>0
3
"
-
.
." *+, (
%
>
%.
/
3
7
,
0
&
=5
.
;!; /
>0
+
"
$
%"
(
+
1%
&,
"
&
"
,
/
0 1%
.
"
"
"
"
.
%
"
&
?
"
&,
"
.
"
3
"
.
"
"
"
.
7
3
"
.
$
3"
" "
%
!
3"
"
8
- %. A
1&
0
&
)
"
@
4! /
%
"
8
*3
3
!44B
%" 2
+$
"
3"
( 0 /,
%
3+
"
1
7&
"
A
(&
1 "
"
- 4B
"
3
.
2
A
!&
1 "
"
(0
.
"
- 4(
%
45
3
&"
.
" " " &"
!
1
"
/
"
"
"
0%
"
"
%
- 4!
A
(&
3
"
"
1
"
2
"
&
"
%
- 4;
A
!&
"
" "
"
"
1
3
&
"
3
"
%
#
$
"
!
145
" " " &
.
(
/(
"
"
6
.
4 26( 16
&
C- 4 D
"
3
C- 4ED
"
1
.
3
1
"
"
!
"
2
" "
145
" &
#
"
"
3
F
3
&
-
"
3
$
/
6
0
•
-
* <) H
8 '0
+
;!;/
;E4/
#8@
FFF@
9
%7"
5%"
58
3
.
.
- /
6)%'< 9*'G*$ F
"
>0
>0
* %'