The lines of code that have runtime or compile errors are:
12: The line is missing a semicolon to terminate the line.
32: The line `throws new Exception("L4");` is syntactically incorrect. The `throws` keyword is used in a method declaration to specify the exceptions that can be thrown by that method, but it is not used within a `finally` block.
Additionally, there is an error in the code logic:
15: The `throw new Exception("P1");` statement is inside the `for` loop without any condition. It will throw an exception in every iteration of the loop.
So, the lines with errors are:
12
15
32
The line 29 states that there are no errors in the code, but that is incorrect.