It seems I cannot find complete explanation for this question everywhere on the internet.
So far, I know the followings:
- L - Alkaline as +/Zinc as -
- R - round
- 11 - battery's diameter in mm (in fact, the standard states, that the actual diameter is 11.6 mm)
- 54 - battery's height in 0.1 mm
What's the meaning of 44?