22 88(f) On October 14, 1992, Decree Law No. 2579236 was promulgated; it “Authorizes the Superintendency of Banks and Insurance (SBS) to establish an Incentives Program for the voluntary retirement of its employees,” and article 5 established that “the collection of the contributions and the payment of pensions, remunerations or similar that the Superintendency of Banks and Insurance should pay to its pensioners, retirees and those who have left its employment who are covered by the regime of Decree Law No. 20530 [was] transferred to the budget envelope of the Ministry of Economy and Finance.” It also stipulated that “[t]he said pensions, remunerations or similar [would] be referred to those that the Ministry pays its employees and officials, in accordance with Legislative Decree No. 276, including for their equalization” and it added that “[i]n no case will they be equalized or referred to the remunerations paid by the Superintendency of Banks and Insurance to personnel subject to the private sector regime.” 88(g) As of November 1992, and while Decree Law No. 25792 was in force, the MEF continued to pay the alleged victims a pension calculated as established in the said law37. 1992, with regard to Guillermo Álvarez Hernández (file of appendices to the application, appendix 29, folio 151); SBS payroll of July 1992, with regard to Guillermo Álvarez Hernández (file of appendices to the application, appendix 30, folio 152); SBS payroll of September 1992, with regard to Guillermo Álvarez Hernández (file of appendices to the application, appendix 33, folio 156); application for amparo of October 6, 1992, filed by Guillermo Álvarez Hernández before the lower civil court judge (file on merits and possible reparations, tome II, appendix 8, of the brief answering the application, folios 362 to 371); SBS payroll of February 1992, with regard to Reymert Bartra Vásquez (file of appendices to the application, appendix 31, folio 153); application for amparo of 30 of June 1992 filed by Reymert Bartra Vásquez on July 1, 1992, before the Twenty-sixth Civil Court (file of appendices to the application, appendix 42, folios 173 to 175); MEF payroll of February 1993, with regard to Reymert Bartra Vásquez (file of appendices to the application, appendix 34, folio 157); and application for amparo of October 6, 1992, filed by Maximiliano Gamarra Ferreyra before the lower civil court judge (file on merits and possible reparations, tome II, appendix 8, of the brief answering the application, folios 372 to 381). 36 Cf. Decree Law No. 25792 of October 14, 1992, which “Authorizes the Superintendency of Banks and Insurance (SBS) to establish an Incentives Program for the voluntary retirement of its employees” (file of appendices to the application, appendix 35, folio 159). 37 Cf. testimony provided to the Court by Carlos Torres Benvenuto on September 3, 2002; testimony provided to the Court by Guillermo Álvarez Hernández on September 3, 2002; MEF payroll of February 1993, with regard to Reymert Bartra Vásquez (file of appendices to the application, appendix 34, folio 157); judgment of the Constitutional Court of Peru delivered on August 3, 2000, concerning the compliance proceeding filed by Carlos Torres Benvenuto (file of appendices to the application, appendix 54, folios 202 to 205); administrative decision SBS No. 250-2002 of March 12, 2002, with regard to Carlos Torres Benvenuto (file on merits and possible reparations, tome IV, appendix 6 of the communication of July 22, 2002, presented by the representatives of the alleged victims and their next of kin, folios 975 to 978); administrative decision SBS No. 251-2002 of March 12, 2002, with regard to Maximiliano Gamarra Ferreyra (file on merits and possible reparations, tome IV, appendix 6 of the communication of July 22, 2002, presented by the representatives of the alleged victims and their next of kin, folios 979 to 982); administrative decision SBS No. 252-2002 of March 12, 2002, with regard to Guillermo Álvarez Hernández (file on merits and possible reparations, tome IV, appendix 6 of the communication of July 22, 2002, presented by the representatives of the alleged victims and their next of kin, folios 983 to 986); administrative decision SBS No. 253-2002 of March 12,

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