determining a benchmark through the application of a formula or other method of calculation or by an assessment of input data provided for that purpose;
tagarmharc a chinneadh trí fhoirmle nó modh ríofa eile a cur i bhfeidhm nó trí mheasúnú a dhéanamh ar shonraí ionchuir a soláthraíodh chun na críche sin;