‹ 20.73 20.74 › De minimis transactions 20.74 Percentage ratio calculations (20.75-20.77) 20.75 20.76 20.77 Exception to percentage ratio calculations (20.78) 20.78 Aggregation of transactions (20.79-20.84) 20.79 20.80 20.81 20.82 20.83 20.84 ‹ 20.73 20.74 ›