26 97. In a brief dated May 3, 2017, Mr. Muelle Flores stated that on July 7, 2016, Proinversión provided the requested information to the Court. It emphasized that Annex F “List of Legal Actions” of the Final Report CEPRI Tintaya, included a letter sent to the former State-owned company specifying the existing legal proceedings against it, as well as the contingent liability of each one. Therefore, in the brief filed on behalf of Mr. Muelle Flores it was argued that “having been proven that a contingent liability exist[ed] in favor of the plaintiff and that the Company XSTRATA TINTAYA S.A. EX BHP BILLINTON TINTAYA S.A. had taken over the assets and liabilities of the previous companies, the logical and obvious correlative is that said company must comply with the payment of the plaintiff’s retirement pension,” and requested that “PREFERENTIAL TREATMENT” be given to the execution of the judicial proceeding, since the plaintiff was 81 years of age at the time.119 98. On February 14, 2017, based on the appeal filed by Xstrata Tintaya, the Second Civil Chamber declared invalid the resolution of June 11, 2015, considering that “there [were] no grounds for annulment because it was not issued pursuant to the merits of the actions.” The Chamber ordered the court a quo to continue the case and to renew the procedural act affected, issuing a new resolution according to law.120 This decision indicated that the judge established that Xstrata Tintaya S.A. was responsible for paying the pension, despite the fact that at the time when the decision on the appeal was issued, the information requested from MEF on September 9, 2014, was not yet available. Thus it was considered incongruous that a ruling had been issued on the dispute, without having the information necessary to take a decision.121 99. The Thirty-third Civil Court scheduled an oral report for March 27, 2018, which was attended by the defense counsel of Mr. Muelle Flores, but not by the counsel of the private company. The Court informed the parties that the case files were available and the matter could proceed.122 This is the last procedural act that is recorded in the body of evidence before this Court. 100. To date, the execution process, initiated in 1993, is still ongoing. I. Regulations on pensions and privatizations from 2002 101. On May 12, 2002,123 Law No. 27719 was published; Article 7 of that law established that 119 Cf. Brief of Mr. Muelle Flores of May 3, 2017 (evidence file, folios 1754 to 1758). 120 Cf. Resolution of the Second Civil Chamber of the Superior Court of Lima of February 14, 2017 (evidence file, folios 1760 to 1762). 121 Cf. Resolution of the Second Civil Chamber of the Superior Court of Lima of February 14, 2017 (evidence file, folio 1761). 122 Cf. Oral report of the Thirty-Third Civil Court of Lima of March 27, 2018 (evidence file, folio 1770). According to the State, on September 29, 1994, Supreme Decree No. 125-94-EF was published in the Official Gazette, El Peruano; Article 1 of that Decree establishes the following: "Article 1.- The Ministry of Economy and Finance is authorized to assume the balance resulting from the offsetting of financial assets – consisting of available cash and accounts receivableand liabilities held by Empresa Minera Especial Tintaya S.A. on the date of entry into force of this legal provision, through the organizations and companies listed in the paragraph following this Article. If said exercise should result in a debit balance, that is, if the liabilities are greater than the assets, it shall be capitalized, the Empresa Minera Especial Tintaya S.A. being required to issue the corresponding shares in the name of Empresa Minera del Peru S.A. -MINERD PERU-. If the balance is positive, i.e. the assets are greater than the liabilities, this will be applied in favor of the Ministry of Economy and Finance, which will assume responsibility for administering payments; the Empresa Minera Especial Tintaya S.A. must implement the corresponding capital reduction. The organizations and companies authorized to offset an entity’s assets and liabilities are the following: the Public Treasury, the National Superintendency of Tax Administration - SUNAT-, Empresa Minera de Comercialización (MINPECO S.A.) in liquidation, the Mining Bank of Peru in liquidation, the Geological, Mining and Metallurgical Institute -(INGEMMET), the Inka Regional Government, the National Fund for Financing State Enterprises (FONAFE) and the Peruvian Social Security Institute (IPSS)." 123