“…Equation [2] is valid at various levels of theory (HF SCF, MP-n, CC, DFT), with the only differences being in the definition of the zeroth-order and first-order density matrices D (0) and D (10) ; also, this equation holds for both field-independent and field-dependent (B) atomic orbital (AO) basis sets. In the GIAO method the last functions are defined as ͑r, B͒ ϭ exp͕͑Ϫi/ 2c͓͒B ϫ ͑R Ϫ R G ͔͒r͖ ͑r, 0͒, [3] where c is the velocity of light and (r, 0) denotes the usual field-independent basis function centered at R .…”