ruction processes Clause G.8.5.1 specifies the transform coefficient scaling and refinement process. Clause G.8.5.2 specifies the transform coefficient level scaling process prior to transform coefficient refinement. Clause G.8.5.3 specifies the residual construction and accumulation process. Clause G.8.5.4 specifies the sample array accumulation process. Clause G.8.5.5 specifies the sample array re-initialisation process. Rec. ITU-T H.264 (01/2012) G.8.5.1 Transform coefficient scaling and refinement process Inputs to this process are: a variable refinementFlag specifying whether the transform coefficients for the current macroblock are combined with the existent transform coefficients for the current macroblock, which were obtained from the reference layer representation, a variable fieldMbFlag specifying whether the current macroblock is a field or a frame macroblock, a variable mbType specifying the macroblock type for the current macroblock, a variable cTrafo specifying the transform type for the current macroblock, a list of scaled transform coefficient values sTCoeff with (256 + 2 * MbWidthC * MbHeightC) elements, a list of transform coefficient level values tCoeffLevel with (256 + 2 * MbWidthC MbHeightC) elements, the luma quantisation parameter tQPy, when ChromaArrayType is not equal to 0, the chroma quantisation parameters tQPcb and tQPcr. Outputs of this process are: a modified version of the list sTCoeff, a modified version of the list tCoeffLevel. The scaling functions are derived as specified in clause 8.5.9. For this invocation of clause 8.5.9, the current macroblock is considered as coded using an Intra macroblock prediction mode when mbType is equal to I_PCM, I_16x16, 8x8, I_4x4, or I_BL; otherwise it is considered as coded using an Inter macroblock prediction mode. The variable qP'/Y is set equal to (tQPy + QpBdOffsety). When ChromaArrayType is not equal to 0, the variables qP'c and qP'c are set equal to (tQPcb + QpBdOffsetc) and (tQPcr + QpBdOffsetc), respectively. When refinementFlag is equal 