           -291      en- tities  ven- tures    its   ias (a),(b) ias (c);   ias (d),(e);   ias (f) ias (g)  ias (b)  ias           -239  liabil ities ias (b)   //33   ias (b);      -  - 118      -291      en- tities  ven- tures    its   ias (a),(b) ias (c);   ias (d),(e);   ias (f) ias (g)  ias (b);    ias (b);     -135     ias (c);    -71, 291   291             -289, 292- 293     en- tities  ven- tures    its   ias (a),(b) ias (c) ias (d),(e) ias (f) ias (g)  ias (a);   ias (a); ias ;   ias (a);   ias (a);   (c)  ias (a);   (c)   de-   ias (a)      -289, 292- 293     en- tities  ven- tures    its   ias (a),(b) ias (c) ias (d),(e) ias (f) ias (g)   de-   ias (a);    ias (d);    293en l 97/ .   its   ias (a),(b) ias (c);   ias (d),(e);   ias (f) ias (g)   art  ( )(p)   art  ( )(p);   art  ( )(p);   art  ( )(p)   art  ( )(p)    -291    -291  ias (b)   //33   .  - ias             - 239    - 239 l 97/      its   ias (a),(b) ias (c);   ias (d),(e);   ias (f) ias (g)   art  ( )(p)   art  ( )(p);   art  ( )(p);   art  ( )(p)   art  ( )(p)    -291    -291  ias (b)   //33   .   //33   .             - 118 ias (b);      -  - 118    ias (b);    117en l 97/ .      its   ias (a),(b) ias (c);   ias (d),(e);   ias (f) ias (g)   art  ( )(p)   art  ( )(p);   art  ( )(p);   art  ( )(p)   art  ( )(p)    -291    -291       -   - 290 ias (b);     -135    -135          -71, 291 ias (c);    -71, 291   291    291 l 97/      its   ias (a),(b) ias (c) ias (d),(e) ias (f) ias (g)    -289, 292-293    -289, 292-293   art  . ( );   ias (a);    art  . ( );   ias (a); ias ;    art  . ( );   ias (a);    art  . ( ) ias (a);   (c)  art  . ( ) ias (a);   (c)en l 97/ .      its   ias (a),(b) ias (c) ias (d),(e) ias (f) ias (g)    -289, 292-293    -289, 292-293   de-  art  . ( ) ias (a)   de-  ias (a);    ias (d);    293   293   .     ( ) 288.     a   ias  289.           ‘         ’,    trans        a wider           ‘    ’,              () 290.   ‘       ’,        ‘ ’        ‘     ’  291. ‘       ’,   69  71,         . ‘    -  ’   111  213  239of  l 97/.        () 292. ‘            ’              ‘    ’: (a) ‘                ’,   ; (b) ‘          ’; (c) ‘        ’; (d) ‘       ’. 293. ‘  .      ’   213  239      . ‘  .      ’    213  239      .