  c -   -     (pruval  )  -      -      -   art.  ( ) thre- shold   matc- hing  accoun- ting prudenti al        -      - manda torily                -  -      -      -   art.  ( ) thre- shold   matc- hing  accoun- ting prudenti al        :    -      ínvestments           -             -      c –   -     (pruval  ).   176.           (‘avas’).         -           ( ) /  (   )     avas   .  (   )     ( ) /  26      ( )  575/  parliament            (  ) (oj l  p.  ). 177.      ava  34            ( ) /    c..      -     -        ( ) /   ( )     ( ) /    -    010,         . -  -        -   ( )     ( ) / .    -   ( )     ( ) /      -      ( )     ( ) /    -   ( )     ( ) /   467  468   ( )     ( ) /  a     ( )     ( ) /                  -      -       ( ) /    -           –   match        -     -    .   -     -    f          ’s   : —   endorsed       (ec)   /  parliament        (‘   ’) (   ); —      (‘  ’);   —     (  ‘   ’).       f   33   f           (a)( );     f        .  (   )   (ec)   /  parliament     internationa l   (oj l 243,. , p.  ).        (a)(i);   ;   (a)   ( )   ( ) ad    f            (h);  a.    f      ( ) badthe     f        (a)   ( )   ( ) ad    f   37   ( ) ad;   f        .   –           (a)   ( )     ad; ias    f   ias a(a);    adthe     f   ias (e);            ( )   ( )      ( ) ad    f    f          -     -    f          ’s   : —   endorsed       (ec)   / (‘   ’) —      (‘  ’) —       (  ‘   ’).    (e) ( );  ba. f           (a)   ( )     ad    f            (e)(i);   ;   (a)   ( )   ( ) ad; ias.    f        .   –           (a)   ( ),   ( )     (a)   ( ) ad    f   ias a(b),    ad;   f    f        .