Abstracts
This article seeks to demonstrate that a little known law in the accounting area, that is, Act Nº 1.083, from August 22 1860, is actually the first Law on Company Law in Brazil. This is different from the concept in vigour, which adopts Act Nº 2.627, from 1940, as such. In addition, the publication models for balance sheets contained in the law text are presented, which show that the standard created was really followed and served as an orientation for the publications realised until about 1940. Finally, it is highlighted that the circumstances surrounding the elaboration of the law referred to transformed accounting into an instrument for repressing and guarding private activities, a hardly conventional use which is not at all similar to what is expected from it nowadays.
History of Accounting; company Law in Brazil
Este artigo procura demonstrar que uma lei pouco conhecida do meio contábil, a Lei Nº 1.083 de 22 de Agosto de 1860, em que pesem as limitações sócio-econômicas da época, é de fato a primeira Lei das Sociedades Anônimas no Brasil, diferentemente do conceito vigente que adota a Lei 2.627, de 1940, como tal. Adicionalmente, apresenta os modelos de publicação de balanços contidos no texto da lei e alguns exemplos de balanços publicados naquela época (inéditos) que mostram que o padrão criado era efetivamente seguido e servia de orientação às publicações ocorridas até por volta de 1940. Por último destaca-se que as circunstâncias que cercaram a elaboração da referida lei transformaram a contabilidade em um instrumento de repressão e vigilância das atividades privadas, uso pouco convencional e nada similar ao que dela se espera nos dias de hoje.
História da Contabilidade; Lei das S.As
ARTICLE
The first company law in Brazil. Act nº 1.083 - august 22 1860
Sérgio de IudícibusI; Álvaro Augusto Ricardino FilhoII
IProfessor Aposentado da FEA-USP, da qual foi Diretor, e Professor do Curso de Pós-Graduação em Ciências Contábeis e Financeira da PUC-SP
IIDoutorando em Controladoria e Contabilidade pela FEA-USP
ABSTRACT
This article seeks to demonstrate that a little known law in the accounting area, that is, Act Nº 1.083, from August 22 1860, is actually the first Law on Company Law in Brazil. This is different from the concept in vigour, which adopts Act Nº 2.627, from 1940, as such. In addition, the publication models for balance sheets contained in the law text are presented, which show that the standard created was really followed and served as an orientation for the publications realised until about 1940.
Finally, it is highlighted that the circumstances surrounding the elaboration of the law referred to transformed accounting into an instrument for repressing and guarding private activities, a hardly conventional use which is not at all similar to what is expected from it nowadays.
Key words: History of Accounting, company Law in Brazil.
INTRODUCTION
There exists an almost generalised consensus between accounting professionals and scholars, in accordance to which the first Company Law
1, in Brazil, was issued by Decree Act Nº 2.627, from 1940. On that occasion, this legal certificate established procedures for national accounting, such as rules for valuating assets and for verifying and distributing profits. It also determined the creation of reserves and standards for publishing the balance sheet and the profit and loss statement.The authors defending the pioneering character of this law are absolutely correct in relation to the valuation of assets and the rules for verifying and distributing profits, even though the same is not true of the publication of standards for balance sheets.
An ancient act, numbered 1.083, dated August 22 1860, ten years after the publication of the Brazilian Commercial Code, and to a certain extent edited in order to correct it in some aspects, determined the obligation to publish and forward to the Government, in accordance with the terms and ways established in its Regulations, the balance sheets, statements and documents that were determined by them...
During the following eighty years, this law, which would be regulated by Decree No 2.679, guided the publications that occurred in the entire national territory.
In addition, under the pretext of comparing them with the legal models, this work presents some balance sheets published in that age, which are until now little known to the accounting professionals and to the public in general.
The aim of this work is to rescue not only the law text and its annexes, but, basically, to recover, although in a rather summarily way, the socio-economic and cultural circumstances that determined the composition and edition of this law, a resource which is not very common to the rare articles that dealt with the history of accounting in Brazil. Due to such a resource, the accounting theme is sometimes moved to the background and substituted for by the historical narrative, although the former is returned to as soon as the events close in on the accounting aspect researched.
In order to reach the objective of this work, it is necessary to go back a bit beyond that time.
THE BRAZILIAN SOCIAL PANORAMA AT THE END OF THE XVIIITH CENTURY
Until the end of the XVIIIth century, Brazil suffered the restrictions that were inherent to its state of Portuguese colony and was the target of all sorts of prohibitions aimed at suffocating any separatist ideas. Commerce was the exclusive prerogative of citizens of Portuguese origin, and any kind of manufacturing was categorically forbidden by the Carta Régia from 1785, the only exception being made for the "fazendas grossas de algodão que serviam para uso e vestuário dos negros e para enfardar ou empacotar fazendas ou para outros ministérios semelhantes".
2 Even manual embroidery was vetoed.The fear of liberty was such that some of the prohibitions bordered ridicule, like the one that, in 1795, sought the extinction of the philosophy chair in the convents, since it was not suitable that this position would "abusar dos estudos superiores que só servem para nutrir o orgulho próprio aos habitantes
3...".In view of this picture, it becomes absolutely comprehensible that D. João VI, King of Portugal, when he arrived in Rio de Janeiro in 1808, determined a series of measures that, as emergency laws, tried to establish a minimum of governableness in the country to which he flew from the Napoleonic armies. He did not do this for Brazil, but for himself and for the wellbeing of the court which he headed. It should be highlighted that, in 1808, there were about thirty thousand inhabitants in Rio de Janeiro and that, in less than one year, about fifteen thousand Portuguese disembarked in the city, accompanying the royal family. The city was completely unprepared for receiving such a contingent.
The socio-economic panorama in Rio de Janeiro at the beginning of the XIXth century
In the following decades, Brazil, and more particularly Rio de Janeiro, got to know an irreversible, but nevertheless slow process of economic transformation. In order to imagine the slowness of this process, it is sufficient to register the minimalism of the industrial initiatives that occurred in the following years
4:
1812 - Iron factory in Sorocaba Village.
An interesting testimony of the country's industrial "capacity" was given by a French count called Suzanet who, when he visited Rio de Janeiro in 1845, expressed himself on the issue in the following way: "In accordance with the Brazilians, the manufacturing industry is making great progress. Soap, paper and common saddlery are already being fabricated. A factory of cristal was founded in Rio de Janeiro. (...) there is not any important factory in Brazil,
5..."The reasons for such stagnation were related to the incapacity of the exports to create sufficient financial resources for financing the acquisition of the assets necessary for the industrialisation of the country. In accordance with Prof. Celso Furtado, the main cause for the great delay related to the Brazilian economy in the first half of the XIXth century was the blockage of its exports". "To feed the industrialisation in that age, without the support of an export capacity in expansion, would be trying the impossible in a country with a complete lack of technical basis".
It was only in 1846 that Brazil actually entered the industrial age. In that year, Irineu Evangelista de Souza, the future Baron of Mauá, acquired the Foundry and Shipyard Ponta de Areia, in Niterói. For Caldeira, "the first industry worth this name installed in Brazil. In that age, to exchange commerce for industry in Brazil was almost madness".
The "almost madness" referred to by the author deserves some explanation.
In that age, the economic activity was limited to commerce and agriculture, realised by slave labour, in which the role of the capital owners was to command the destruction of the bushes, to buy slaves, to construct the headquarters of the farm and to wait for the crop. In the commercial activities, the most successful ones lived from imports and exports and, mainly, from the profitable traffic of slaves.
In this society, there were no industries, even because the activities exercised within it needed manual work and, in accordance with Caldeira, whichever activity of this kind, even if it were well-paid, was considered degrading for free citizens. The work was an activity for slaves and sent shivers to people that considered themselves well-born. "This contempt of work was fundamental for marking a basic social difference in the slave societies, in which distinction was confounded with not subjecting itself to tasks that were considered humiliating".
As a result of such behaviour, it cannot be found strange that Mauá was not understood by the local society when he decided to buy the Foundry and Shipyard Ponta de Areia. From this acquisition onwards, the figure of Mauá would remain marked in the history of the country and in the legal deployments used as a means of cutting back his activities. In the bulge of the laws, our first accounting standards and orientations appeared.
THE BRAZILIAN COMMERCIAL CODE
Laws do neither arise coincidental^ nor suddenly. Even though the socio-economic evolution of the country was still rather modest in that time
6, it started to demand clearer rules for its exercise. Consequently, a commission was constituted, which was specifically formed for this purpose, and in which the Baron of Mauá, quoted above, had a relevant participation, as can be understood from the following text:"Em 1851 seria criado o Banco do Commercio e da Industria do Brasil. [...] Uma empresa como aquela não poderia ser fundada sem o novo Código Comercial, que entre outras coisas previa a formação de sociedades anônimas. No momento em que a lei foi escrita [1850] não havia o menor indício de gente disposta a fundar uma delas - mas o industrial travestido de redator de leis sabia o que queria quando insistiu em colocar a idéia no texto".
7
Caldeira (op. cit, p. 227)
The insertion of articles that regulated activities of Bankers (Title IV)
8, Trade Mortgage and Pawn-brokerage (Title XIII), Commercial Companies and Societies (Title XV), just to quote a few, constituted a glimpse of future activities that were rather advanced for the age. For the rest, the Act was directed at the main purpose for which it had been created: the activity of trade.In the text of the Act, created in 1850, a few subjects are approached which are eminently related to the accounting area and which, therefore, deserve to be highlighted: Art. 10. All the merchants are obliged:
1. To follow a uniform order of accounting and bookkeeping, and to have the books necessary for this purpose;
2. To have all the documents, whose registration was demanded by this Act, registered in the register of Commerce,...
3. To maintain in good conditions the entire bookkeeping, correspondence and other papers belonging to the daily business of their trade,...
4. To construct annually a general balance sheet of its assets and liabilities, which should include all real estate, furniture and animals, merchandise, cash, credit papers, and any other items of value, as well as all of the debts and liabilities;...
Art. 11. The books which all of the merchants are indispensably obliged to have, in conformity with the preceding article, are the Journal and the Letter book.
Art. 12. In the Journal, the merchant is obliged to enter, with separation and clearness, all of the trade operations, letters and any other credit papers that occur, are accepted, guaranteed or endorsed and, in general, everything received or spent from their own or another's account, because of which certificate whatsoever, being it sufficient that the domestic expense items are entered within the date on which they were taken from cash. ...
In the same Journal will also be entered, in a resumed way, the general balance sheet (art. 10, No 4), which must include all of its entries, each representing the total sum of the respective items; on the same date, the general balance sheet will be signed.
In the letter book, the merchant is obliged to enter the register of all of the letters he may send, with the accounts, notes or instructions that may accompany them.
Art. 13. The two books mentioned above must be bound, numbered, sealed and signed in all of their pages by one of the members of the respective Court of Commerce,...
Art. 14. The keeping of the book will be done in a mercantile form, and the chronological order of day, month and year will be followed, with neither blanks, nor items written between two lines, scribbling, erasures or amendments.
Art. 16. The same books, in order to be admitted in Court, must be found written in the country's language;...
Considering that, in its original edition, the Commercial Code possessed seven hundred ninety-six articles, it is suitable to ask: why less than ten articles were reserved for accounting practices?
The answer to this question is easily obtained when it is verified that the commission which composed the Act was constituted by the main merchants of that age and some jurists charged with formalising the Act. To the merchants, it was of no interest to account for their activities to anybody except their partners, if these would exist. It should be reminded that the quantity of Company Law before 1850 was almost equal to zero.
One of the reflections of this concentration of interests can be extracted from the Act text proper. Articles 17 and 18 are true masterpieces of corporativism:
Art. 17. No authority, Court or Tribunal, under no pretext whatsoever, for how specious it may be, can practice or order any investigation in order to examine whether the merchant does or does not duly keep his mercantile books, or whether they contain any flaws.
Art.18. The commercial exhibition of commercial bookkeeping books as a whole, or of general balance sheets of any commercial house, can only be ordered in favour of those that have interest in matters of succession, common property or partnership, mercantile administration or management on account of another person or in matters of crash.
It was among these few and singular accounting parameters that commercial activities developed in Brazil during the fifties. Ten years would pass before very specific reasons would lead to the edition of other accounting norms.
On August 22 1860, Act 1.083 was published, containing measures on emission Banks, legal tender for various Companies and Societies.
THE REASONS THAT LED TO ACT 1.083
The Banco do Comércio e da Indústria do Brasil, which was created in 1851 and which was, a few months after, renamed Banco do Brasil, was a public limited company presided by one expressive stockholder, the future Baron of Mauá. Its creation occurred at a moment in which the extinction of slave traffic left few investment options to those that had capital at their disposal, most of them constituted by former slave traders. Conceived in order to fund and provide resources, at interest rates that were rather lower than those practised by the money-lenders of that age, the Banco do Brasil soon became attractive for the national, stagnant capital, eager to invest it into their own businesses or in bonds which they hoped would increase their fortune.
With a commercial balance in equilibrium and even with some money left in cash, Brazil went through an auspicious time, which gave room to culture, arts, the increase of social conviviality and to the discussion of more liberal ideas.
The Banco do Brasil was one of the main propellors of these new times and Mauá, its main manager, with his boldness and progressive view, the artisan that multiplied resources and undertook the industrialisation, transportation and infrastructure (running water and street lighting) of the country. Mauá was the man of the moment and this changed the status quo.
If on the one hand such changes gave new economic and behavioural perspectives to the investors and to society of that age, for some, such novelties were fatal. Among the opponents, since such alterations constituted a threat to the established form of government, was the Emperor.
In order the re-establish the state-of-the-art, the adversaries of Mauá, having the main leader of the nation at their disposal to guide them backstage, promoted a wave of rumours aimed at leading the population to doubt the security of a financial market confined in the hands ofprivate initiative. The result of such articulations was a race of drafts to the Banco do Brasil which, in less than one week, forced Mauá to negotiate the delivery of the Bank to the government in order to avoid the institution's bankruptcy, since funding was invested in various companies that did notprovide the necessary liquidity in such a short tíme-span.
Having achieved its purpose and in order to guarantee the existence of one unique banking institution, the imperial govemment determined that the statutes of any public limited company, in order to function, should be approved bythe govemment. ln this way, any other future initiatives remained guarded.
Under the obligation to get rid of the financial institution that functioned as a holding of his undertakings, Mauá was going to look for legal ways that would allow him to achieve his objectives. The breach would be found in the Commercial Code itself and would be called sociedade em comandita
9 , or limited liability campany.The great advantage of this type of undertaking was that, for its functioning, the authorisation of the Commercial Council was sufticient and the government couldnot intervene in this type of company.
ln 1854 then, Mauá decíded to create a sociedade em comandita, however, with the capital divided into freely negotiable bearer shares. The law had omitted the formula found by him.
The great advantage Mauá's company had over other companies of this kind installed in the country was that, among his partners, there were English bankers from which he gathered funds abroad, which he brought onto the national market at market interest rates, far above the funding rates, so that he won through the difterence in rates. Additionally, in order to act on both sides, the speed at which the bonds were discounted was much faster than that of his competitors which, in a short time, made merchants from all over the world with branches in Brazil call on his institution. In order to make his business more agile and expand, he had various exchange houses opened in various points in the country and abroad (Uruguay, Paraguay and Argentina).
While the company thrived and Maua enjoyed some peace, the economic command of the empire was divided into two factions: on the one hand, the President of the Banco do Brasil, Visconde de Itaborai, ardent defender of the gold standard
10. On the other hand, the Minister of Finance, Souza Franco, supporter of free initiative and the liberation of credit.The occurrence of political antagonism between the president of a bank, eager to limit issuing without guarantee at any cost, and a minister willing to bring new and greater resources in circulation, was not far off. In spite of his hierarchical position, the minister depended on the goodwill of the Banco do Brasil, that is, Itaborai, for the emission of paper money, when that was necessary.
The summit of the ideological fight occurred on November 13 1857, when the news of a banking crisis in the United States provoked a strong exchange increase in the city of Rio de Janeiro. In need of cash to face the compromises assumed, the Minister of Finance asked the Banco do Brasil for a new emission, for which he was ignored. With no exit left, he resorted to Maua's institution which not only put the necessary sum at his disposal, but also prefixed and sustained the currency's rate. Doing this, Maua bet that, once the crisis had passed, there would be an excess of English Pounds on the market and a lack of Reais (name of the Brazilian currency at that time) and that the Pound Sterling would then be rated below the Real, at the moment he would offer support to the minister.
In the wake of these events and in order to consecrate the political rupture, the Minister authorised six provincial banks to issue bonds. This meant the dissolution of the banking monopoly, devised four years earlier, when the Banco do Brasil had assumed as the only bank in the country.
During the period in which the crisis lasted -about five months - the criticism and accusations exchanged between Itaboraf and the minister moved and divided national public opinion, all of them betting that Maua's projections were wrong and that, if the opposite occurred, the Brazilian government would have to pay a fortune to Maua's institution.
After the exchange turbulence had passed, which showed how the minister acted correctly in his audacity, since Maua was right in his projections, nevertheless, a new wave of political attacks fell down on both of them. At the "suggestion" of the Emperor, Souza Franco resigned. As a result of his initiatives, Maua was again pursued.
THE DANGER OF "MONETARY ANARCHY"
In February 1858, Itaboraí asked the board of directors of the Banco do Brasil to approve a document, attracting the attention of the Emperor to the "danger of monetary anarchy" that authorised the functioning of new banks. He attributed the crisis to the great abundance of paper money. In order to resolve the crisis, he proposed credit restriction by means of the gradual elevation of the discount rate and, in order to put the country on the right track again, he asked the new Minister of Finance, Torres Homem, career politician and not very familiarised with economy, to adopt "the measures that his wisdom thought convenient", as a way of blocking the establishment of the competing banks the previous minister had approved.
The new minister made good use of the cue and, alleging that only the legislative power could authorise the functioning of banking institutions, revoked the decree of his predecessor and sent the question to Parliament. Next, he passed a decree obliging the Banco do Brasil to dry up its issues and proposed "the return to the regime of metal circulation", that is, the return to the gold standard principle.
These measures provoked great discussions in Parliament, but ended up being approved by a strict margin of votes. The day after the victory of his Finance Minister, the Emperor, in order to appease spirits, solicited him for his resignation. The new minister, Ângelo Muniz da Silva Ferraz, was even more radical than his predecessor and started a series of impact measures.
ACT 1.083 OF AUGUST 22 1860 AND ITS CONTENTS
Although it made some contributions to the accounting area, Act 1.083, as will be seen further ahead, possesses a level of authoritarianism that can only be compared to the Decrees and Institutional Acts written in the coup of. 1964.
By ministerial proposal, any public limited company, whether it was a bank or not, could only be founded after its statutes had been approved by Parliament and afterwards by the Executive Power, as follows:
Art. 2. In the organisation and ruling of Company Law and Societies, civil as well as mercantile, the following regulations will be observed:
§ 1. The Company Law or Societies, whether National of Foreign, their Branch Banks or Agencies, that incorporate or function without authorisation given by Law or by Decree from the Executive Power, and without approval of their statutes or memoranda of association, [...] will pay a fine of 1 to 5% of the same capital....
§ 3. The authorisation and approval [...] must be solicited through the intermediary of the Government, which, after hearing the respective Section of the State Council, will pass to the General Assembly the documents and information it may consider appropriate..
Perhaps by considering that, once approved, the society could escape from governmental control, Art. 1., in its 7th paragraph, instituted an inspector appointed by the government with the following competence:
1.To inspect all of the operations of the Bank and the deliberations of its Administrative Council, and of the General Assembly of Shareholders, and to suspend the execution of those that go against the statutes and the present Law, immediately notifying the Government in order to decide whether they shall or shall not be executed..
4. To examine the bookkeeping of the Bank each time this is in the interest of the public.
It is in this topic 4., above, which withdraws from the merchants the privileges contained in articles 17 and 18 of the Commercial Code, that the motives arise which would bring the composers of the law to define, for the first time in the history of Brazil, the obligation to publish balance sheets and documents prescribed by law, as follows:
§ 9. The managers or directors of Company Law and Societies, treated in § 1 of this article, will be obliged to publish and forward to the Government, in accordance with the terms and ways established in its Regulations, the balance sheets, statements and documents that were determined by them, on pain of a fine of...
The text of Act 1.083 did not contain any additional information on the format of such balance sheets, however, this subject would be regulated on November 3 1860 by, Decree 2.679.
DECREE N. 2.679 - NOVEMBER 3 1860
Imposes on the Banks and other Public Limited Companies and Societies the obligation to forward to the competent Secretaries of State, at certain time, its balance sheets and other documents.
For an exclusively accounting analysis, the following paragraphs of the Decree must be highlighted:
Art. 1. The Administrations, Boards of Directors or Management of Banks, their Branch Banks or Agencies are obliged to publish, until theday of each month, on the 8th premises they function, the balance sheets of their operations realised in the previous month, and to send two authentic copies, namely: one to the president of the respective Province and another to the Ministry of Finance;
§ 2. The monthly balance sheets will be organised in the form of the models annexed to the present Decree.
Art. 2. The other Company Law or Societies, civil as well as mercantile, will publish at least every semester, or at the times marked in their Statutes, the documents treated in the preceding article, and will forward them to the respective Presidents and to the competent Secretaries of State in the form of the same article.
The models mentioned in § 2. refer to the following business forms: Banks with and without the issuing of currency, Montes de Soccorro (pawnshops), Insurance Companies, Factories, Shipping Companies, Roads, ground transportation Vehicles and Markets.
The text of the Decree published the standards that would be adopted on a national basis until Act 2.627 from 1940, would present other regulations.
Next, the balance sheet models for Banks, without issuing, and for Roads will be presented (the road, in this case, must be understood as a contractor company.)
Additionally, authentic copies will be shown of a balance sheet of each of these activities, published at that time. What the bank is concerned, coincidentally, we will show the balance sheet of the holding of the enterprises of the Baron of Mauá, Casas Mauá & C., on December 31 1867, then one of the biggest companies in the world. In order to have an idea about the meaning of the $ 115.8 contos de réis in assets of Maua's companies, it is sufficient to mention that the capital of the biggest bank in the world at that time, the Bank of London, did not reach four times this amount, and that the budget of the Empire, in the same year, corresponded to $ 97 mil contos de réis.
What the Road is concerned, a balance sheet will be presented, dated October 13 1860, referring to the Companhia da Estrada de Mangaratiba (Mangaratiba Road Company) - RJ, accompanied by an income statement elaborated on the same occasion.
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CONCLUSION:
The extracts from the text of Act No 1.083, from August 22 1860, together with the articles extracted from Decree 2.679, from November3 1860, and from the reproduction of the balance sheets published in the XlXth century -that of Estrada de Mangaratiba, unpublished until date - provide complete and sufficient evidence to demonstrate that Act2.627, from 1940, is not, as was formerly believed, the first Brazilian law to define standards for balance sheet publication.
Actually, after analysing the motives that determined the edition of Act No 1.083, it can be affirmed that it was the first law that regulated the functioning of Company Law in Brazil, even when respecting the socio-economic proportions between different ages.
On the other hand, the context and legalist origins, always present in the evolution of Brazilian accounting, are again confirmed, being the fruit of an Iberian cultural inheritance, in which what was written in the law was valid, in detriment of the solutions that better attended the exercise of professional activities.
One unexpected conclusion refers to the use of accounting as an instrument of decision and repression. Such use surprises, mainly when it takes away the characteristics of an activity whose aim it is, at least in the forms we idealise it nowadays, to inform well and serve its users.
To finish up, we hope this work will serve as an inspiration for other authors to look into our accounting origins to find the reason of things.
BIBLIOGRAPHY
- CALDEIRA, Jorge, Mauá: Empresário do Império, São Paulo, Editora Companhia das Letras, 1995.
- CÓDIGO COMERCIAL BRASILEIRO, organização Juarez de Oliveira e Marcus Cláudio Acquaviva, 26. ed., São Paulo, Saraiva, 1981.
- FIALHO, D. Branca, A Educação Secundária no Brasil, Rio de Janeiro, Anais do 3ş Congresso de História Nacional, 1938.
- FRANCO, Hilário, A Evolução dos Princípios Contábeis no Brasil, São Paulo, Atlas, 1988.
- SCHMIDT, Paulo, História do Pensamento Contábil, Porto Alegra, Globo, 2000.
- SILVA, Laércio Baptista, A contabilidade no Brasil: aspectos do desenvolvimento por influência da legislação e da contabilidade, São Paulo, 1980, Dissertação - Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo.
- SIMONSEN, Roberto C., A Evolução Industrial do Brasil, FIESP, 1939.
- SOARES, Sebastião F., Histórico da Companhia Industrial da Estrada de Mangaratiba, Rio de Janeiro, Typographia Nacional, 1864.
- SUZANNET, Conde de, O Brasil em 1845, Rio de Janeiro, Livraria Editora da casa do Estudante, 1957.
Publication Dates
-
Publication in this collection
05 Sept 2011 -
Date of issue
Aug 2002
History
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Received
Oct 2001
