opj_pi_iterator_t *opj_pi_create_decode(opj_image_t *p_image,
                                        opj_cp_t *p_cp,
                                        OPJ_UINT32 p_tile_no,
                                        opj_event_mgr_t* manager)
{
    OPJ_UINT32 numcomps = p_image->numcomps;

    /* loop */
    OPJ_UINT32 pino;
    OPJ_UINT32 compno, resno;

    /* to store w, h, dx and dy fro all components and resolutions */
    OPJ_UINT32 * l_tmp_data;
    OPJ_UINT32 ** l_tmp_ptr;

    /* encoding prameters to set */
    OPJ_UINT32 l_max_res;
    OPJ_UINT32 l_max_prec;
    OPJ_UINT32 l_tx0, l_tx1, l_ty0, l_ty1;
    OPJ_UINT32 l_dx_min, l_dy_min;
    OPJ_UINT32 l_bound;
    OPJ_UINT32 l_step_p, l_step_c, l_step_r, l_step_l ;
    OPJ_UINT32 l_data_stride;

    /* pointers */
    opj_pi_iterator_t *l_pi = 00;
    opj_tcp_t *l_tcp = 00;
    const opj_tccp_t *l_tccp = 00;
    opj_pi_comp_t *l_current_comp = 00;
    opj_image_comp_t * l_img_comp = 00;
    opj_pi_iterator_t * l_current_pi = 00;
    OPJ_UINT32 * l_encoding_value_ptr = 00;

    /* preconditions in debug */
    assert(p_cp != 00);
    assert(p_image != 00);
    assert(p_tile_no < p_cp->tw * p_cp->th);

    /* initializations */
    l_tcp = &p_cp->tcps[p_tile_no];
    l_bound = l_tcp->numpocs + 1;

    l_data_stride = 4 * OPJ_J2K_MAXRLVLS;
    l_tmp_data = (OPJ_UINT32*)opj_malloc(
                     l_data_stride * numcomps * sizeof(OPJ_UINT32));
    if
    (! l_tmp_data) {
        return 00;
    }
    l_tmp_ptr = (OPJ_UINT32**)opj_malloc(
                    numcomps * sizeof(OPJ_UINT32 *));
    if
    (! l_tmp_ptr) {
        opj_free(l_tmp_data);
        return 00;
    }

    /* memory allocation for pi */
    l_pi = opj_pi_create(p_image, p_cp, p_tile_no, manager);
    if (!l_pi) {
        opj_free(l_tmp_data);
        opj_free(l_tmp_ptr);
        return 00;
    }

    l_encoding_value_ptr = l_tmp_data;
    /* update pointer array */
    for
    (compno = 0; compno < numcomps; ++compno) {
        l_tmp_ptr[compno] = l_encoding_value_ptr;
        l_encoding_value_ptr += l_data_stride;
    }
    /* get encoding parameters */
    opj_get_all_encoding_parameters(p_image, p_cp, p_tile_no, &l_tx0, &l_tx1,
                                    &l_ty0, &l_ty1, &l_dx_min, &l_dy_min, &l_max_prec, &l_max_res, l_tmp_ptr);

    /* step calculations */
    l_step_p = 1;
    l_step_c = l_max_prec * l_step_p;
    l_step_r = numcomps * l_step_c;
    l_step_l = l_max_res * l_step_r;

    /* set values for first packet iterator */
    l_current_pi = l_pi;

    /* memory allocation for include */
    /* prevent an integer overflow issue */
    /* 0 < l_tcp->numlayers < 65536 c.f. opj_j2k_read_cod in j2k.c */
    l_current_pi->include = 00;
    if (l_step_l <= (UINT_MAX / (l_tcp->numlayers + 1U))) {
        l_current_pi->include_size = (l_tcp->numlayers + 1U) * l_step_l;
        l_current_pi->include = (OPJ_INT16*) opj_calloc(
                                    l_current_pi->include_size, sizeof(OPJ_INT16));
    }

    if (!l_current_pi->include) {
        opj_free(l_tmp_data);
        opj_free(l_tmp_ptr);
        opj_pi_destroy(l_pi, l_bound);
        return 00;
    }

    /* special treatment for the first packet iterator */
    l_current_comp = l_current_pi->comps;
    l_img_comp = p_image->comps;
    l_tccp = l_tcp->tccps;

    l_current_pi->tx0 = l_tx0;
    l_current_pi->ty0 = l_ty0;
    l_current_pi->tx1 = l_tx1;
    l_current_pi->ty1 = l_ty1;

    /*l_current_pi->dx = l_img_comp->dx;*/
    /*l_current_pi->dy = l_img_comp->dy;*/

    l_current_pi->step_p = l_step_p;
    l_current_pi->step_c = l_step_c;
    l_current_pi->step_r = l_step_r;
    l_current_pi->step_l = l_step_l;

    /* allocation for components and number of components has already been calculated by opj_pi_create */
    for
    (compno = 0; compno < numcomps; ++compno) {
        opj_pi_resolution_t *l_res = l_current_comp->resolutions;
        l_encoding_value_ptr = l_tmp_ptr[compno];

        l_current_comp->dx = l_img_comp->dx;
        l_current_comp->dy = l_img_comp->dy;
        /* resolutions have already been initialized */
        for
        (resno = 0; resno < l_current_comp->numresolutions; resno++) {
            l_res->pdx = *(l_encoding_value_ptr++);
            l_res->pdy = *(l_encoding_value_ptr++);
            l_res->pw =  *(l_encoding_value_ptr++);
            l_res->ph =  *(l_encoding_value_ptr++);
            ++l_res;
        }
        ++l_current_comp;
        ++l_img_comp;
        ++l_tccp;
    }
    ++l_current_pi;

    for (pino = 1 ; pino < l_bound ; ++pino) {
        l_current_comp = l_current_pi->comps;
        l_img_comp = p_image->comps;
        l_tccp = l_tcp->tccps;

        l_current_pi->tx0 = l_tx0;
        l_current_pi->ty0 = l_ty0;
        l_current_pi->tx1 = l_tx1;
        l_current_pi->ty1 = l_ty1;
        /*l_current_pi->dx = l_dx_min;*/
        /*l_current_pi->dy = l_dy_min;*/
        l_current_pi->step_p = l_step_p;
        l_current_pi->step_c = l_step_c;
        l_current_pi->step_r = l_step_r;
        l_current_pi->step_l = l_step_l;

        /* allocation for components and number of components has already been calculated by opj_pi_create */
        for
        (compno = 0; compno < numcomps; ++compno) {
            opj_pi_resolution_t *l_res = l_current_comp->resolutions;
            l_encoding_value_ptr = l_tmp_ptr[compno];

            l_current_comp->dx = l_img_comp->dx;
            l_current_comp->dy = l_img_comp->dy;
            /* resolutions have already been initialized */
            for
            (resno = 0; resno < l_current_comp->numresolutions; resno++) {
                l_res->pdx = *(l_encoding_value_ptr++);
                l_res->pdy = *(l_encoding_value_ptr++);
                l_res->pw =  *(l_encoding_value_ptr++);
                l_res->ph =  *(l_encoding_value_ptr++);
                ++l_res;
            }
            ++l_current_comp;
            ++l_img_comp;
            ++l_tccp;
        }
        /* special treatment*/
        l_current_pi->include = (l_current_pi - 1)->include;
        l_current_pi->include_size = (l_current_pi - 1)->include_size;
        ++l_current_pi;
    }
    opj_free(l_tmp_data);
    l_tmp_data = 00;
    opj_free(l_tmp_ptr);
    l_tmp_ptr = 00;
    if
    (l_tcp->POC) {
        opj_pi_update_decode_poc(l_pi, l_tcp, l_max_prec, l_max_res);
    } else {
        opj_pi_update_decode_not_poc(l_pi, l_tcp, l_max_prec, l_max_res);
    }
    return l_pi;
}