‹ 14A.75 14A.76 › De minimis transactions 14A.76 Percentage ratio calculations (14A.77-14A.79) 14A.77 14A.78 14A.79 Exception to percentage ratio calculations (14A.80) 14A.80 Aggregation of transactions (14A.81-14A.86) 14A.81 14A.82 14A.83 14A.84 14A.85 14A.86 ‹ 14A.75 14A.76 ›