c —          (lr1)         -       /         (    )         (  )   (  ),   a      (  ),    a   l 97/         -       /         (    )        (  )                     (   )    -   ments    -         -         -        -   governmentsen l 97/ .         -       /         (    )        -       -          -        -   corpor ations    -       -      calcu lation  429a( )   -       calcu lation  429a( )   -     c –          (lr1)        .     “  ”  lr1       (77)     . “       ”     lr1    a    lrcalc   (  / )          {;} {;},    . {r0410;c0010}        : —      a    a   , —     -       , —       a             {;}   –          {;010}, {;}   {;}. {;}   –              {;}, {;}   {;}. {;}   –         {;}, {;}   {;}. {;}   (  ) –      (77)    a           {;}   (  ) –           (77)    a              (         ) {;}   (  ) –          {;}   {;}en l 97/ .        {;}   (  ) –          (  )    {; }           . {;}   (  ),   a   –        a   a  a    a           -  a               . {;}   (  ),    a   –        a   a “ ”. a    a           -  a               . {;}   (  ) –      (77)   a           . {;}   (  ) –           (77)   a             (         )        . {;}   (  ) –       a       l 97/        {;}   (  ) –        (  )    {;}           . {;}   (  ) –     (    )        seniority.    a    a    subsets                   {;}   {;}. {;}     –      (77)        . {;}     –           (77)            (         ) {;}     –        . {;}    –      (77)    sheeten l 97/ .     a          (         ).      {,}. {;}    –           (77)           (         ).    insti tutions     -      a          (         ).      {,}. {;}     –      (77)        ,     . {;}     –           (77)          (         ) {;}      429f( )  . {;}        –            (         ) l 97/            /                 . {;}         –           (         )                (   )                 . {;}            –            (         ) {;}        (   ) –            -  a   trans   (cclt)          (         )             /         a cclt   a    -       -   a  cclt        : (a)   cclt             ; (b)  its   a     cclt,    its   en l 97/ .        (c)  its   a   cclt     cclt,    its             ; (d)          . {;}   -        –      a      a   a      ( )      . {;}   -        –      a      a   a      ( )      . {;}    –        –      a      a   a      ( )      . {;}   -       –      a      a   a      ( )      . {;}    –        –      a      l 97/     a   a      ( )      . {;}    –        –  /     a     a   a      ( )      . {;}    –        –      a      a   a      ( )      . {;}    –        –  /     a     a   a      ( )      . {;}    –        –      a      a   a      ( )      . {;}    –        –  /     a     a   a      ( ),    en l 97/ .        {;}    –       –      a      a   a      ( )      . {;}    –       –  /     a     a   a      ( )      . {;}    –      –      a      a   a      ( )      . {;}    –      –  /     a     a   a      ( )      . {;}    –      –      a      a   a      ( )      . {;}    –      –  /     a     a   a      ( )    l 97/        {;}    –  -      a       a   a      ( )      . {;}    –  -  /     a      a   a      ( )      . {;}    –           ’s  : (i)         ; ( )              : (a)         ; (b)       429a( )   ( )  . {;}    429a( )   –         ’s   its               (c)  429a( )         (n)  429a( )  . {;}       429a( )   –      ’s  429( )  ,        (n)  429( )  ,    (c)  429a( )   {;}            .