plementary information set QUI are computed based on the polar reliability sequence the rate matching scheme. The information bits are subsequently assigned to vector u according to the information set. The assistant PC bits are calculated and stored in u, if necessary [7,36]. The first bits identified in the frozen set correspond to the indices of the N - E bits that are not transmitted, that is, the bits that are punctured from the codeword by the rate matching. These indices correspond to the first N - E or the last N - E codeword bits in the case of puncturing and shortening, respec- tively. Due to the presence of an interleaver between the encoding and the rate matching, the actual indices to be added to the frozen set correspond to the first or the last bits after the interleaving process. If K/E<7/16 and henceforth the polar code must be punctured, additional indices are included in the frozen set to prevent bits in the information set to become ineffective due to puncturing. Furthermore, new indices are added to the frozen set from the reliability sequence starting from the least reliable bits. The polar reliability sequence a list of integers smaller than 1024 sorted in reliability order, from the least reliable to the most reliable; indices larger than N are skipped during the creation of QM Unlike the conventional polar encoding process where the Bhattacharyya parameters or in general the reliability factors are calculated prior to encoding process, in 3GPP NR, those reliability factors are tabulated in the standard specification. Prior to encoding, the polar sequence --}} in which 1 for i=0,1, , Nmax denotes a bit index, is sorted in ascending order of reliability factors where W(QNmax) denotes the reliability of bit index QNmax For any code block of length N bits, the same polar sequence QN-1{,,.1 is utilized. The polar sequence QN-1 is a subset of polar sequence elements QNmax of values less than N, ordered in ascending order of reliability factors W(QN) W(QN) < W(QN) < <W(QN-1). In the preceding ex