              ( ):             ( )       <=                -71,  175i, 344     175i, 348    348      349    349   349   349    349              ( )       <=                -71,  175i, 344     175i, 348    348         /.    349     349               ( )        -   - -  >   <=   >      175i, 348    348   175i, 348    348   175i, 344       349    349   349   349    349             ( )        -   - -  >   <=   >      175i, 348    348   175i, 348    348   175i, 344           /.    349     349               ( ):   coll ateral             ( )       <=                -71,  175i, 344     175ii   175i, 348    348   175ii, 348    351  :   / devel opment   352(a)    351  :   / devel opment   352(a)        (  )   352(b)    352(b)              ( )       <=                -71,  175i, 344     175ii   175i, 348    348   175ii, 348    352(b)   351   351   351   351   351             ( )        -   - -  >   <=   >      175i, 348    348   175ii, 348   175i, 348    348   175ii, 348   175i     351  :   / devel opment   352(a)    351  :   / devel opment   352(a)        (  )   352(b)    352(b)             ( )        -   - -  >   <=   >      175i, 348    348   175ii, 348   175i, 348    348   175ii, 348   175i     352(b)   351   351   351   351   351             ( )             ( )              -71,  ias ,   175i ias ,    ias ,   175ii   357-358     345, 357- 358 l 97/             ( ):              ( )       <=                -71,  175i, 344     175i, 348    348       175i, 344     175i, 348    348       349   349    349   349   349   349en l 97/ .              ( )       <=                -71,  175i, 344     175i, 348    348       175i, 344     175i, 348    348   349   349    349   349          /.     347 l 97/              ( )       <=                -71,  175i, 344     175i, 348    348       175i, 344     175i, 348    348    349   349      349   349     342en l 97/ .              ( )        -   - -  >   <=   >      175i, 348    348   175i, 348    348   175i, 344     175i, 348    352   175i, 348    348   175i, 344        349   349    349   349   349   349 l 97/              ( )        -   - -  >   <=   >      175i, 348    348   175i, 348    348   175i, 344     175i, 348    352   175i, 348    348   175i, 344     349   349    349   349          /.     347en l 97/ .              ( )        -   - -  >   <=   >      175i, 348    348   175i, 348    348   175i, 344     175i, 348    352   175i, 348    348   175i, 344      349   349      349   349      l 97/            ( ):   coll ateral             ( )  recog nition     <=                -71,  175i, 344     175ii   175i, 348       175i, 344     175ii   175i, 348    351   351  :   /    352(a)   352(a)    351   351  :   /    352(a)   352(a)en l 97/ .              ( )  recog nition     <=                -71,  175i, 344     175ii   175i, 348       175i, 344     175ii   175i, 348        (  )   352(b)   352(b)    352(b)   352(b)    352(b)   352(b)   351   351 l 97/              ( )  recog nition     <=                -71,  175i, 344     175ii   175i, 348       175i, 344     175ii   175i, 348   351   351   351   351   351   351   351   351en l 97/ .              ( )       <=   >   <=     348   175ii, 348   175i, 348    348   175ii, 348    348   175ii, 348   175i, 348    348   175ii, 348    351   351  :   /    352(a)   352(a)    351   351  :   /    352(a)   352(a) l 97/              ( )       <=   >   <=     348   175ii, 348   175i, 348    348   175ii, 348    348   175ii, 348   175i, 348    348   175ii, 348        (  )   352(b)   352(b)    352(b)   352(b)    352(b)   352(b)   351   351en l 97/ .              ( )       <=   >   <=     348   175ii, 348   175i, 348    348   175ii, 348    348   175ii, 348   175i, 348    348   175ii, 348   351   351   351   351   351   351   351   351 l 97/              ( )        -   - -   >     175i, 348    348   175ii, 348   175i     175i, 348    348   175ii, 348   175i     351   351  :   /    352(a)   352(a)    351   351  :   /    352(a)   352(a)en l 97/ .              ( )        -   - -   >     175i, 348    348   175ii, 348   175i     175i, 348    348   175ii, 348   175i         (  )   352(b)   352(b)    352(b)   352(b)    352(b)   352(b)   351   351 l 97/              ( )        -   - -   >     175i, 348    348   175ii, 348   175i     175i, 348    348   175ii, 348   175i     351   351   351   351   351   351   351   351en l 97/ .            ( )              ( )              -71,  ias ,   175i ias ,    ias ,   175ii       175i     175ii   357-358   357-358     345, 357-358   345, 357-358.. 33.          ( )  . ‘    ’        a                ( ):      ()                        ( ).         ‘     ’           . ‘     ’       a     344. ‘      ’    175i  345.    ‘     ’: a)        : (i)          (       ),            ’s   ( )        ( )                 (       ).    b)   ‘     ’     346.    ‘     ’: a)        : (i)       ; ( )             ( )                 (      ).           . ‘      ’      a      b)   ‘     ’     l 97/ 347.  a        ‘     ’         ‘     ’   ‘ /.         ’. ‘     ’            . ‘ /.         ’        346   348.            ‘       ’s  349.    bytime        ‘ ’                  ( ) –      () 350.   a           ‘     ’   ‘      ’     344    351.   173        (b) (i)  352.        : (a)      ; (b)     a             ( ) () 353.               ( )         ‘     ’   ‘      ’     344  354.                    ‘     ’,   ‘ ’            ‘      ’    en l 97/ .