  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( )                 .