['entailment']
These comments were reviewed and considered as discussed in the preamble to the final rule.
הערות אלה נבדקו ונשקלו כפי שנדון במבוא לכלל הסופי.
As the comments were believed to have been discussed in the preamble to the final rule and they were reviewed.
כפי שסברו שההערות נדונות במבוא לכלל הסופי והן נבדקו.