  c -        :   (cr   )             ( )            (%)    guar antees.       (+)             /           ( )            (%)    guar antees.       (+)        &        %  receiv                /                      &        %  receiv    s  guar antees  deri vatives   s   s   a   receiv              /      s  guar antees  deri vatives   s   s   a   receiv      &        %  receiv    (%)      (%)        -     ( )                /         (%)      (%)        -     ( )             &        %  receiv         - deri vatives      ca              /           - deri vatives              &        %  receiv  c -        (cr   )           :   (   )          ( )            (%)            (+)    substi tution   0140      s    s   a     (%)      (%)        -    ( )         -    0310  c -       (cr   )       -  -   -          (%)         (%)       ( )       - ments    <   <   <   <   <   <   <   <   <      -  -   -          (%)         (%)       ( )       - ments    <   <     <    <    <    <    <   ( ) c -           (cr   )          (+/-)     (+/-)     (+/-)      (+/-)      (+/-)    (+/-)   (+/-)    c -        -    (cr   )      (%)               (%)     (%)      <   <   <   <   <   <   <   <   <   <   <     <    <    <    <    <   ( )    c -        -       (f)     ( ) (cr   )      (%)               (%)     (%)    0050  c -             (cr   )   conversi  substi tution   conversi  adjustme nts  provi sions      counterpa rty        %   70 %   70 %        %        %        %        %        %    conversi  substi tution   conversi  adjustme nts  provi sions      counterpa rty       —       —    c -         (cr   )       (%)    a roll-    (%)         (%)          :   -   ,      :   -   ,      :   -      –      (%)    a roll-    (%)         (%)    –        –      –       –     -   ) . c –        :   (cr   ).           /        (%)                 (e.g.    ),   pds                 (  )        -     a     a     uses a    a      a     want  a            %.      a            %.      -     para        166( )   (            )                   (          ),          (     ).        -        ( )   ( )  142( )         ( )  . -   ( )          (57)             ‘sub stitution        ’. -     (59)        (e.g.        )            (g a )   236( )    183   (    ),                (g a )   236( )     183         232( )      170. -          -      ’s           ’s               ’s            -                    -    cr- 230( )     ccr    cr       ( )   ( )  142( )         ( )  . -     228( ),  230( )   ( )  231          : —     161( )   164( )     . —              (e)   (f)  181( )     lgds     mitigants         (a)    a                  (b)     a    (c)  a       a   232( )             (c)  a              (c)   (f)  299( )     -    197       (cvam)   223( )                 (e)   (f)  181( )            . -       229                (e)   (f)  181( )                   ( 199( )  ).  229                 ( 199( )  ).  229( )     199( )  229( )                    ( )        ( )                 (%)      161( )        (h)  181( )         -      ( 164( )    repor ting).     e*,        *   228( )     ‘    ’     lgds,       /    175   181    161( )    really               ( )   lgds  lgds.    lgds           (%)    (%)       ( )  142( )        ( )  142( )         ( )       -    ( )   162       (  )        -                      ‘ ’.                  ( )   501a           ( ),             *                        ( )   501a        ( )  142( )        ( )  142( )         ( )      ( )     158       (h)  181( )    really        172          (e)  172( )         /               (e)  172( )    a     172( )                -             (  ).  -    a                     . -                    -    379( )   (   )  166( )   .         -        . -  /    cr        -.       cr  cr  cr           ( )  142( )     (c)  170( )       (b)  170( )    166( )     uses a    a      a           ( )   classe   –    193,    194  230( )            -         %       379( )    a   %    379( )  nth- -  ( )            ( )  a    157  c –        (cr     )       (   )   a    a       ,       (   )          -         (   )         . -    cr         - – -nnnn                   %.           (       )     c –       :   (     (cr   )).   77.          (i)   (v)  452(g)        ( )   c.         (ccr)   (     )..     166( )   ( )   -       ( )   ( )  166( )   166( )    -                -ccf        -           ( )   ( )    (%)               -ccf         c.            (%)              -ccf    -    164( )     161( )   a-    (h)  181( )    -      -     ( )              -ccf   162                     ‘ ’.                  ( )   ( )  158                ( )  183/,   34                           –                (  substi tution    ).                %.. c –       :   (      (cr   )).          (h)  438  .         (ccr)   (     ).  79.               - -   appli cation  501a      (+/-)               (           )    a     a       (+/-)          ’s     a     a       (+/-)        a     a       (+/-)      a     a       (+/-)      a     a   .    (+/-)     a     a     (+/-)       a     a       501a  c –       :   ( -    (cr   )).   80.          (h)  452              -             (ccr)   (     )..       (%)                (     )    a      c.                  (          )                  (%)          ( )        : (a)               (        );  a        : (i)          ; ( )   a  . (b)              (       ).      c.     (%)             (           /      )  a    a      ’s                     (   ).                %.. c –        -    (cr  5b).    81.   c ,    c        (f)     ( )     c ,      ecai,   a    ecai     (f)     ( )    c –       :   (       (cr   )).   82.          (e)  438         ( ): (a)     (b)  -         (c)     (d)     cr-   cr-  cr- cr-  cr       ( )   a    cr-  cr-  cr-   .  -          ( )  c –       :   (       (cr   )).   83.      a roll-     84.               %    429( )             (%)       (       ),     a      a roll-    (%)     148  .      : —                     (f- a- ); —       ; —    f-    a-   ; —               (%)       (         ),    a   143           (f- a- ),       c.             .