c -     (ca1)  id             *       *                 -    id     s   consoli dation                    %            %           %    a           %            %   id   a                 %     %              %    25a.    25b.   25c.             -          *          a    id                     (    ).        -          *          a    9a.           (    ).            -  c      (ca1).      .      (118)  72    its             (a)   (b)  26( ),      ,   (f)     ( )       (a)  26( )             (     )                   . *                   *        (b), (l)   (m)     ( )            (124)      (b)  26( )            ...        (f)     ( )                                       (f)     ( )            (a)         (114)      (f)     ( )         (126)      (f)     ( )             (f)     ( )       (f)     ( )  ,                     (c)  26( )  26( )       -              (123)        (c)  26( )     (123)                   ..     (121)  26( )     (a)     ( )  26( )      -           (a)     ( )   26( )     (a)     ( )           -  26( )      26( )   (     ),       ,        ( )        (d)  26( )             ( )       ( )  241/ (   )..    (117)        (e)  26( )          .                  (112)        (f)  26( )        a                 .            .  (   )     ( )  241/         ( )  575/  parliament   s (oj l 74,. , p.  ).     483  484  487    ca5..        ( )  84      ca5..         ( )    a               (a)  33( )    a   (      )                 (b)  33( )    a        (      )      s       (c)  33( )  33( )    a    34                  ..    ( )      (b)     ( )        ( )        (b)     ( )              (b)  37     .     (a)             consoli dation         (c)                    ...    ( )      (b)     ( )     (a)   (c)               ( )        (b)     ( )                   (a)                    (c)                           (c)     ( )          (d)     ( ),    a               " (    ).. (-)       ( )      (e)     ( )     . (-)       ( )        (e)     ( )            a        .           (     )..        ( )   ( )        (a)     ( )           ( )        (b)     ( )    a     a        (122)      (g)     ( )         (   ( )     )   a                   -             (j)     ( )    ca1             .            %    ( )      (k)(i)     ( )  89  91                     %     a          .    (k)(i)     ( )       (    ),  a       %...            %    (b)  244( ),   (b)  245( )  253( )  .           %          (  (k)( )     ( )  ),           %    (k)( )     ( )  379( )           %               (  (k)( )     ( )  ).   a           %    (k)( )     ( )     ( )      (k)( )     ( )   a         (    ),  a       %...           %    (k)(v)     ( )  155( )      (k)(v)     ( )        (    ),  a       %...   a     ( )      (h)     ( ),             (   ( )     )   a              (     ).              (c)     ( );        (a)     ( )              (              ),      (b)     ( )           %    (a)     ( )             ( )      (i)     ( );     ,   (b)     ( ),             (   ( )     )           %    (b)     ( )           (           )...      %    ( )         (   ( )     )            %      ( )      %                %    a.        (m)     ( )  47c  25b.        (n)     ( )  132c( )  25c.       (l)     ( )       469    ca5...                            /  ca1   a      a    a  a    020  524.        /          (e.g.       /         )..   61       (a)  52,   ,   (a)  56         (a)  52,          (*)        (c), (e)   (f)  52( )            (b)              ...        (b)  52( ),   (a)  56                                       (144)      (b)  52( ),   (a)  56           (b)( )  52( ),   (a)  56         (126)      (b)  52( ),   (a)  56             (a)  56       (a)    ,   insti tution                483,  484  487,  489  491    ca5..     83, 85  86     a   ( 83  )     480   ca5...        (122)      (b)  56  58        (   ( )     )   a                   -   a     ( )      (c)  56;  59,  79         (   ( )     )   a                   ( )      (d)  56,  59  79         (   ( )     )          (e)   ca1          (    )..   472, 473a, 474, 475,      ca5..            (    )   (j)     ( )      a                               /  ca1   a       a     530  744.        /          (e.g.       /       )..   71        (a)  63    ,   (a)     .      (a)  63                        (*)        (c), (e)   (f)  63  64               (b)              ...      (b)(i)  63,   (a)  66,  67     67                              (b)  63,   (a)        (114)      (b)  63,   (a)       (126)      (b)  63,   (a)           (a)         (a)    ,                  483,  484, 486, 488, 490  491     ca5.      83, 87  88      a   ( 83  )     480   ca5..           (d)          (c)        (122)      (b)  66         (   ( )( )  )   a            -  a     ( )      (c)  66,    70         (   ( )     )   a         ...             ( )      (d)  66,   69         (   ( )     )    a.   66 (e)    472, 473a, 476, 477,      ca5..        (    )   (e)   a                             /  ca1   a      a  a  a  750  974.        /          (e.g.       /       ).
c -       (ca2)    *    95    **    96   97               ( ) *    a          (ciu)            ( ) *         **                     -     -      -                  -     -      -     -      -       -     -      -          -     a ccp        /   /        /                      ( )    cius *  cius              **  cius                     (im)       (  )        (bia)     (sta) /     (asa)         (ama)     oem                        *        **               ***     c        (ca2).      92( )  95, 96  98   *    95    95( )   **    96   97   96( )  97              (a)   (f)  92( )  .   ( ) cr                *         124crr..  cr   cr  cr  cr  cr  cr  cr  cr  cr  cr  cr  cr  cr  a   cr    .       (ciu)  cr  cr  cr         ( ) *              . **                        (d)     ( )     (d)  126( )     cr         (    ccf     ).    cr   cr    .     cr    .       cr    .      cr     cr         (   ccf    ).    cr   cr    .     cr              cr    .      cr         cr         cr          cr         cr          cr    cr equ     -    156    a ccp  307, 308  309   cr         /   (c)( )  92( )     (b)  92( )  .  /   cr sett  .  /   cr sett              (b)(i), (c)(i)   (c)( )  92( )     (b)  92( )              ( )   mkr  tdi    mkr  equ    cius  348( ),   (c)  350( )     (a)  364( )    cius  348( )   a           (c)  350( )     348( )          %   ciu    348( )           %   ciu      %  ciu      .. *  cius     cius  ciu          .. ** cius    cius  ciu    ciu   mkr  mkr  com               (im)  mkr im        ( )   (e)  92( )     (b)  92( )   95( )  96( )            (bia)        (tsa)/    (asa)                (ama)  95( )  96( ),  97     (a)  98( )   95( ),  96( )   97  96   97   95        :        (a)  95( )          (b)  95( )         .        (b)  95( )          (a)  95( )                     (d)  92( )   cva    383   cva    384   cva  oem  385   cva              (b)( )  92( )  395  401   458  459      458  459   a   a                 *          **      resi dential        ***                  (e.g.        -     %   a      %         ).
c -        (ca3)  id      (+)/      (+)/       (+)/         ( ),     ( )       ( )        ( )   *   **        ( )   *   **            ( )  *    **      (+)/   92  104a      c         (ca3).            (a)  92( )         (+)/          (a)  92( )   (   %),           (b)  92( )        (+)/               (b)  92( )   (  %),         (c)  92( )         (+)/          (c)  92( )   (  %),             ( )      (i)   ( )  : (i)     (  %)    (c)  92( )  ; ( )          (     p2r)    (a)     ( )                      ( gl).         ( )    gl.               (i)      *      (i)   ( )  : (i)       (   %)       (a)  92( )  ; ( )   p2r  ,    ( )               (i)      **      (i)   ( )  : (i)      (  %)       (b)  92( )  ; ( )  p2r  ,    ( )                 (i)           ( )      (i)   ( )  : (i)      ; ( )             ( )           ( )   gl.            (i)       *      (i)   ( )  : (i)      ; ( )             ( )               (i)      **      (i)   ( )  : (i)      ; ( )             ( )               (i)           ( )       ( )      (i)   ( )  : (i)  160; ( )             (      )   104b( )     gl.                      (i)      *       (i)   ( )  : (i)      ; ( )      ,    ( )                       (i)      **       (i)   ( )  : (i)      ; ( )      ,    ( )                       (i)        (+)/   92  104a    defi-cit       (a)  92( )   (   %)  104a    104a     its   its   92( )   (b)   (c)  104a   extent             (a)  92( )  473a( )           (b)  92( )  473a( )        (c)  92( )  473a( )  c -    (ca4)  id  assest    2a   2b   a     % 2c   a   0%    2w     2y    2z          (+)   id          (+)       a      %    %     a      a       a      a        a      a        a    id    a         a       a      a        a      a        a      a         a       a      a        a      a      id    a      a                       15a                -  a     %           id                s    s     s  insti tution   a      id    insti tution    a        a     26   macro-  a        c     (ca4).      .             /        ( )     a                  (c)     ( )                ( .     )..               (c)     ( );        (a)     ( )            %     %    .           /      ca1                         ( )                       ( )  2a    ( )        ( )     2b   a      %   ( )          ( )  a      %    ( )    470,  478( )     (a)  473a( )    dtas    2c   a   0 %   (d)  469( ),  470,  472( )  478             (d)  469( ),  470  478( )  a  473a( )  a   0 %   472( )    dtas    2w         (b)     ( )    2y      2z       .     (+)             (d)     ( ),   (d)   34,   159      158      .     (+)            (d)     ( ),   (d)    158,      .             (d)                 (    )     0,  %           (d)             (   0,  %)    .         (c)     .             (c)           (c)   ,  %             (    ,  %)    a     (a)     ( )    a    a                   %.  .   %      (a)   (b)     ( )     %    insti tution      multi plying      %.       %   ( )      %              %     a    %  provi sions.  .         (a)     (71)    a       a          a         a    a)      b)     c)         (g)     ( )   a     a     (114)    a     (114)                     (g)     ( )             (114)         (a)     insti tution   a     (126)    a     (126)               (126)         (a)     a     58, 59     a    58, 59   ( )    insti tution   a    58   ( )    a    a)      b)         (b)  59     (a)  59      a     (114)  58  59    a     (114)  58  59                      (b)                (114)  59     (a)  59      a     (126)  58  59    a     (126)  58  59        (126)  59  .   (a)  59       a     69  70    a     69  70( )    insti tution   a     70( )    a    a)      b)         (b)  69     (a)  69       a     (114)  69    insti tution   a     (114)  69     66   (b)             (114)  69     (a)  69       a     (126)  69    a     (126)  69        (126)  69  .   (a)  69      a)      b)     c)         (g)     ( )        (a)                    (114)              (114)                     (g)     ( )             (114)         (a)                    (126)              (126)               (126)         (a)                       a      %   ( )            ( )  a      %    ( )        58  59    58  59    insti tution  58    a)            (  (d)    );  b)         (b)  59     (a)  59                     (114)  58  59              (114)  58  59                      (b)                (114)  59     (a)  59                     (126)  58  59              (126)  58  59        (126)  59  .   (a)  59       69    69    insti tution     a)            (  (d)    );  b)         (b)  69     (a)  69                    (114)  69    insti tution    (114)  69                      (b)                (114)  69     (a)  69                    (126)  69                 (126)  69        (126)  69  .   (a)  69                      s    ( ),  ( )   ( )                s    ( )                 s  70( )    insti tution   a     a      a     a     save      insti tution  a      a     a     save      insti tution   a     a      a     a     save      insti tution  a      a     a     save      a     a      a     a     save     26.   a      a     a     save        .     ( )       ( )  128       ( )        %  macro-  a    (d)( )  458( )   macro-  a                   ( )  128  130, 135               ( )  128,    134               ( )  128                ( )  128      104a( )   a       93   .      (b)  96( ),  97     (a)  98( )    cr gb    ( )         -       cr gb    ( )         -      c -    (ca5. )     rwas   transi tional   id        {ca1;r0220}    {ca1;r0660}    {ca1;r0880}        -  59         *        -  59     *     -    59     *       rwas   transi tional   id     {ca1;r0240}    {ca1;r0680}    {ca1;r0900}          {ca1;r0520}    {ca1;r0730}    {ca1;r0960}     pses   a        rwas   transi tional   id     9a      ecl   ecl      . .   ecl     c -          (ca5. )    calcu lating   id   .       (a)  57   / /ec    {ca5. r060;c010)  .       (ca)  57     ( )   ( )   / /ec,    489    {ca5. r060;c020)  a    a    a     a      a   calcu lating   id           (e), (f), (g)   (h)  57   / /ec,      {ca5. r060;c030)     a     a      a   c     (ca5. )   ca5. 465  491, 494a  494b      ca5. 26      ca5. 494a  494b                  (    ).                                 ca1     a     ca5    spill-    rwas     92( )        92( )     a    ca1    a     cr  cr  cr equ  mkr  tdi, mkr  equ  mkr im.    ca5. a      483  491       060  ca5. 494a       -  59           (p), (q)   (r)  52( )      (n), (o)   (p)  494b( )   amorti sation   64     . *        -  59  494b,   (p)  52( )     (n)      (p)  52( )     (n)      (q)   (r)  52( )      (o)   (p)       . *     -   59  494b,   (q)  52( )     (o)      (q)  52( )     (o)      (p)   (r)  52( )      (n)   (p)         *    494b,   (r)  52( )     (p)      (r)  52( )      (p)      (p)   (q)  52( )      (n)   (o)     479    060   84  480    85  480    87  480    468  478  481       ments,    pses  468  a  a,  468( )   ( )  469  478                    (c)     ( ),  469( )  472( )  478      -   (dta)  dta   469( )   470    470( )             (c)  469( ),  472( )  478         %      (a)  470( )   471  481      deduc tions.   481   57  66     / /ec         / /ec,     473a   ecl     473a( )              (a)  473a( )  ecl    01/01/   / /  a   a  473a( )  ecl     01/01/   473a( )              (b)   (c)  473a( )  c           (ca5. ) 26.              ( 484  491  )..        484        486( )     060  ca5.  .       (a)  57   / /ec  484( )     .       (ca)  57     ( )   ( )     / /ec,    489  484( )  a    484( )  489    a    489  a     489( )     (a)   a      489( )     (a)   a   489( )     (c)   487( )     .       (e), (f), (g)   (h)  57     / /ec,    484( )     a     490( )     (a)   a      490( )     (a)   a   490( )     (c)   487( )                 .