c —      (lrcalc)  lr      -       - 429e( )  222      -    -ccr (      ) l 97/  lr           - trans   ( -ccr -   ).              ( -ccr -   ).      -     ( -ccr -  )      -ccr (   ).        -  pfe   ( -ccr -     ).      -     ( -ccr  -    )        -     ( stan dardised   -   )         (   ).      -     ( stan dardised   -     )      -     ( )     a  % ccf   429f  a  % ccf   429f crren l 97/ .  lr    a  % ccf   429 f  a  % ccf   429f      -            -         - 429g( )    -           -   429g( )   grossing-  429b( )    429b( )  l 97/  lr           -     (  )        -     .   .    ( )    (c)  429a( )        (c)  429a( )           (n)  429a( )  .   -  csd/   (o)  429a( )  .   -      (p)  429a( )  .     (j)  429a( )           -             -    a           -      a  stateen l 97/ .  lr            -      a     devel opment     (   ) -    a   devel opment     (   ) -      a    devel opment     (   ) -      a            -   -        (+) -   -           -  a              -  a            -     -         –  a         -  a               (p2r)  g-sii          ( )  l 97/  lr                (tslrr) tslrr:        ( )      ( )       ( )          ecl        c –      (lrcalc)   seven             “    ”     en l 97/ .        (  {lrcalc;;}   {lrcalc;;}),   a    (  / )      a     a     a      c47.00.          {;}  :      (b)     ( )     ( )   ( )              (b)     ( )     ( )   ( )               (c)  429e( )      a          (         ).      {;}.       a                   (a)  429e( )  . {;}   - 429e( )     -             ( )   ( )     ( )              (c)  429e( )      a                   (a)  429e( )    {;}. {;}      - 429e( )  222  429e( )  222  l 97/     222  a   %             (c)  429e( )          -  429e( )  . {;}         (a)     ( )     ( )   ( )    a                   (a)  429e( )       -     ( )   ( )              (c)  429e( ).      {;}   {;}   {;}   {;},    . {;}.      -      (g)  429a( )     (c)  306( )      -          (c)  306( )    ccp  a    a re-         (   111( )  )           {;}, {;}   {;},    a re-         {;}.        {;}     {;}   {;},          . {;}      -ccr (      )  429c( )    275              ( )   ( )  429c     (g)  429a( )      274( )  en l 97/ .      429c( )     295  .  -        ( )(c)  272  a   - 295(c)           . {;}.          -    ( - ccr –   )  429c( )    429c( )   a      274( )      {;}       . {;}.              ( -ccr –   )  429c( )    429c( )      274( )          (g)  429a( )       {;}            . {;}.      -     ( -ccr -  )   (g)  429a( )     a      - deri vatives         (c)  306( )       274( )      {;}    l 97/          {;}      -ccr (   )  429c( )   278  a    a   429c( )      274( )  . {;}.        -  pfe   ( - ccr –     )  429c( )    429c( )   pfe   a      274( )      {;}       . {;}.      -     ( -ccr  -     )   (g)  429a( )     a      - deri vatives         (c)  306( )      274( )      {;}       . {;}    stan dardised   429c( )  281      281      274( )     429c( )    a   429c( )       -ccr  en l 97/ .          {;}.      -     (    –   )   (g)  429a( )     a      - deri vatives         (c)  306( )       274( )      {;}       . {;}         (   )   (f)  281( )  429c( )    281  a      274( )     429c( )  . {;}.      -     (    –     )   (g)  429a( )     a      - deri vatives         (c)  306( )      274( )      {;}       . {;}   429c( )  282      282     429c( )      -ccr  l 97/          {;}.      -     ( )   (g)  429a( )      -     282       (c)  306( )      {;}       . {;}  429d  429d( ),   429d  . {;}.   429d          (   a  )             {;}     . {;}    a   % ccf   429f  429f,   (d)  111( )  166( )   429f     (d)  111( )   a 0 %     (a)   (c)      ( a       %       ).               (ucc),  a  ’s   a     429f( )      calcu lation  a   a      166( )    429d   429f  . {;}    a   % ccf   429f  429f,   (c)  111( )  166( ) crren l 97/ .     429f     (c)  111( )     /  a   %     (a)   (b)      ( a       %       ).  a     429f( )      calcu lation  a   a      166( )    429d   429f  . {;}    a   % ccf   429f  429f,   (b)  111( )  166( )   429f     (b)  111( )   a   %      (a)   (b)      ( a       %       ).  a     429f( )      calcu lation  a    ccf  255      %   a      166( )    429d   429f  . {;}    a   % ccf   429f  429f,   (a)  111( )  166( )   429f     (a)  111( )   a   %     (a)   (k)      ( a       %       ). l 97/     a     429f( )      calcu lation  a    a      166( )    429d   429f  . {;}.   429( )         (d)  429( ),    429( )    a      -         {;}   {;}. {;}  - 429g( )     : —      -          (a)  429( )  ; —     -             (a)  429( )           -       -       “   ”,       -    . {;}  -  429g( )          -       - en l 97/ .          {;}.  - 429g( )  429g( )        -  a  - -  429g( )  . {;}  -   429g( )        -    -    -      “   ”. {;}.  -   429g( )  429g( )         - 429g( )  . {;}    (a)  429( )     ,      (e.g.                        ).     429b( )  429( )     a         (         ).             (e.g.    .)       {;}    a       .     {;}, {;}, {;}, {;}, {;}   {;}   l 97/          {;}.   429( )         (a)  429( )    429( )    a        {;}. {;}           ( )   ( )          ( )   ( )    . {;}     429 ( (b)     ( )   ( )  429b          {;}. {;}            ( )   ( )          ( )   ( )    . {;}                ( )   ( )        {;}.        (b)  429b( ),      -           (a)  429b( ). {;}.      429b( )  429b( )        (    )   429b( ).en l 97/ .          {;}.      429b( )  429b( )        (    )   429b( ). {;}  - 429c( )     429c( )         -  a  ccp ( )  429c( )  . {;}.        (c)  429c( )              (a)   (e)  429c( )        {;}. {;}.      -     (  )   (g)  429a( )       ( )    a      -        (c)  306( )       {;}. {;}    429e( )    a    a        . {;}.      -  429( )     a  -   429( )       {;}. l 97/          {;}.     (i)  429a( )         ’s           -   (i)  429a( )          (         ).      {;}. {;}.    ( )    (c)  429a( )     (c)  429a( )     ( )                ( )        (a)   (e)     ( )           . {;}.       (c)  429a( )     (c)  429a( )     ( )       ( )        (a)   (i)     ( )           . {;}.            (f)  429a( )        (f)  429a( )          . {;}.         (k)  429a( )         (k)  429a( ).     en l 97/ .          {;}.       (m)  429a( )    244( ).        . {;}.          (n)  429a( )     (n)  429a( )         . {;}.   -  csd/   (o)  429a( )     (o)  429a( )         . {;}.   -      (p)  429a( )     (p)  429a( )         . {;}.     (j)  429a( )     (j)  429a( )       (j)  429a( )          . {;}.           –     (d)     ( )     ( )   ments,             (d)  429a( )    429a( ),             -     l 97/          {;}.           –    a    (d)     ( )     ( )   ( )  a         (d)  429a( )     a   a      ( )         . {;}.           –      a    (d)     ( )     ( )   ( )   a         (d)  429a( ).    a   a      ( ),          . {;}.           –      a        (d)     ( )     ( )   ( )   a         (d)  429a( ).    a   a      ( ),          . {;}.     -       (   ) –    a  insti tution   (e)     ( )     ( )   ( )    a      a   a      ( ),       en l 97/ .          {;}.     -       (   ) –      a    (e)     ( )     ( )   ( )    a      a   a      ( ),          . {;}.     -       (   ) –      a        (e)     ( )     ( )   ( )    a    insti tution.     a   a      ( ),          . {;}.       –   –     (b)  429a( )     (a)  499( )       : —    —        —  56   79                 {;}   {;},     a    a   l 97/          {;}      (+) –   –     (b)  429a( )     (a)  499( )       : —    —        —  56   79                 {;}   {;}     a    a     a      473a( )  473a (7a)  . {;}        -  a        . {;}         –  a                {;}   –    429( )     (a)  499( )              . {;}   –    429( )     (b)  499( )      en l 97/ .           {;}    –  a    429( )  499( )       . {;}    –  a    429( )  499( )                {;}     (p2r)  104a               {;}    p2r,             {;} g-sii   92(1a)    92(1a)           . {;}     ( )  104b     104b       {;}             {;}                {;}          (d)  92( ),  429a( )     (n)  429a( )             (d)  92( )  l 97/         ’s    (n)   429a    429a( )  . {;}         (tslrr)    104a      (i)   ( )  : (i)           ; ( )        (p2r)            .       ( )    {;}    {;}.                 (i)     . {;} tslrr:           ,    ( )        {;}    {;}. {;}      ( )  92(1a)      (i)   ( )  : (i)  tslrr    ; ( )  g-sii   92(1a)               ( )    {;}    {;}.   ( )                      (i)     . {;}      ( )       ( )  104b      (i)   ( )  : (i)      ; ( )     104b   en l 97/ .              ( )    {;}    {;}.                   (i)     . {;}        (i)   ( )  : (i)           ; ( )       ( )                ( )    {;}    {;}.                   (i)     . {;}        (i), ( )   ( )  : (i)       ; ( )  g-sii   92(1a)            . ( )       ( )                 ( )    {;}    {;}.       ( )    {;}    {;}.            (i)   ( )                     (i)   ( )            {;}      ecl    473a( )   473a         . {;}      468( )   468    l 97/