Family Law (Superannuation) (Methods and Factors for Valuing Particular Superannuation Interests) Approval Amendment 2004 (No. 4)

1

An interest that a person who is a member of either House has in the Scheme.

(ABP × Parl. A + AARA – PC) × PFy+m,s +
LS × LSFy+m,s

where:

ABP is the person’s accrued basic pension multiple at the relevant date calculated, by reference to the person’s period of service:

 (a) by adding:

 (i) for service that occurred within the first 8 years — 0.0625 × each full year of service plus 0.0625/365 × the number of left-over days in that period; and

 (ii) for service that occurred within the next 10 years — 0.025 × each full year of service plus 0.025/365 × the number of left-over days in that period; and

 (b) if section 22CD of the Act applies to the interest — by subtracting from the amount calculated under paragraph (a) any interim factors for previous splits (calculated in accordance with subsection 22CH (6) of the Act) that would apply after a retiring allowance becomes payable.

Note   ABP will not exceed 0.75.

Parl. A is the parliamentary allowance of the person, expressed as an annual amount, at the relevant date.

AARA is the person’s additional retiring allowance, if any, being the lesser of:

 (a) the sum of the additional retiring allowances accrued at the relevant date by the person for each office the person held as a Minister of State or as an office holder during the person’s period of service, calculated, for each office, as the product of:

 (i) the person’s accrued additional retiring allowance multiple — being 0.0625 × the number of years, and any fraction of a year, the person served as a Minister of State or an office holder, as the case may be, during that period, and if section 22CD of the Act applies to the interest, that multiple less the sum of any interim factors for previous splits (calculated in accordance with subsection 22CH (7) of the Act) that would apply after a retiring allowance becomes payable; and

 (ii) the annual salary payable to a Minister of State, or the annual allowance by way of salary payable to an office holder in respect of that office, as the case may be, at the relevant date; and

 (b) whichever of the following applies:

 (i) if the person has accrued additional retiring allowance for 1 office only and section 22CD of the Act does not apply to the interest — 75% of the annual salary payable to a Minister of State, or the annual allowance by way of salary payable to an office holder in respect of that office, as the case may be, at the relevant date;

 (ii) if the person has accrued additional retiring allowance for 1 office only and section 22CD of the Act applies to the interest — 75% of the annual salary payable to a Minister of State, or the annual allowance by way of salary payable to an office holder in respect of that office, as the case may be, at the relevant date less the product of the sum of any interim factors for previous splits (calculated in accordance with subsection 22CH (7) of the Act) that would apply after a retiring allowance becomes payable, and that annual salary or annual allowance, as the case may be, at the relevant date;

 (iii) if the person has accrued additional retiring allowance for 2 or more offices and section 22CD of the Act does not apply to the interest — 75% of the highest annual salary or annual allowance by way of salary payable in respect of those offices at the relevant date;

 (iv) if the person has accrued additional retiring allowance for 2 or more offices and section 22CD of the Act applies to the interest — 75% of the highest annual salary payable to a Minister of State, or the annual allowance by way of salary payable to an office holder in respect of those offices, as the case may be, at the relevant date less the product of the sum of any interim factors for previous splits (calculated in accordance with subsection 22CH (7) of the Act) that would apply after a retiring allowance becomes payable, and that annual salary or annual allowance, as the case may be, at the relevant date.

PC is the annual amount, if any, by which the person’s retiring allowance is reduced under subsection 20 (3A) of the Act.

PFy+m,s is the pension valuation factor calculated in accordance with the following formula:

where:

PFy,s is the pension valuation factor mentioned, for:

 (a) the person’s age in completed years (y) at the relevant date; and

 (b) the person’s period of service in completed years (s) as at the date of the last House of Representatives election before the relevant date;

in whichever of Tables 1 to 36 is applicable, according to Table A, given the following:

 (c) the person’s gender;

 (d) whether he or she is a member of the House of Representatives or the Senate or was such a member at the relevant date;

 (e) whether or not, if he or she became entitled to a retiring allowance within the meaning of the Act, he or she would be a deferring member;

 (f) the number of completed years, at the relevant date, since the last election of the House of Representatives;

 (g) in the case of a member of the Senate, whether he or she last became a member of the Senate (whether by election or otherwise) before the last House of Representatives election.

m is the number of complete months of the person’s age at the relevant date that are not included in the person’s completed years of age.

PFy+1,s is the pension valuation factor mentioned in whichever of Tables 1 to 36 is applicable that would apply if the person’s age in completed years at the relevant date were 1 year more than it is.

LS is the sum of the person’s member contributions paid to the relevant date, plus:

 (a) for a person whose period of service is at least 8 years — 2⅓ times the person’s member contributions paid in the period of service of 8 years immediately before the relevant date; or

 (b) for a person whose period of service is less than 8 years — 2⅓ times the person’s member contributions paid in the period of service immediately before the relevant date.

LSFy+m,s is the factor calculated in accordance with the following formula:

where:

LSFy,s is the lump sum valuation factor mentioned for:

 (a) the person’s age in completed years (y) at the relevant date; and

 (b) the person’s period of service in completed years (s) as at the date of the last House of Representatives election before the relevant date;

in whichever of Tables 37 to 54 is applicable, according to Table B, given the following:

 (c) the person’s gender;

 (d) whether he or she is a member of the House of Representatives or the Senate;

 (e) the number of completed years, at the relevant date, since the last election of the House of Representatives;

 (f) in the case of a member of the Senate, whether he or she last became a member of the Senate (whether by election or otherwise) before the last House of Representatives election.

m has the meaning given above.

LSFy+1,s is the lump sum valuation factor mentioned in whichever of  Tables 37 to 54 is applicable that would apply if the person’s age in completed years at the relevant date were 1 year more than it is.

2

An interest that a person who has ceased to be a member of either House has in the Scheme as a deferring member under Part VA of the Act, before the day on which the person attains the age of 55 years.

(ABP × Parl. A + AARA – PC) × DPFy+m,s

where:

ABP is the person’s accrued basic pension multiple at the relevant date calculated, by reference to the person’s period of service:

 (a) by adding:

 (i) for service that occurred within the first 8 years — 0.0625 × each full year of service plus 0.0625/365 × the number of left-over days in that period; and

 (ii) for service that occurred within the next 10 years — 0.025 × each full year of service plus 0.025/365 × the number of left-over days in that period; and

 (b) if section 22CD of the Act applies to the interest — by subtracting from the amount calculated under paragraph (a) any interim factors for previous splits (calculated in accordance with subsection 22CH (6) of the Act) that would apply after a retiring allowance becomes payable.

Note   ABP will not exceed 0.75.

Parl. A is the parliamentary allowance, expressed as an annual amount, payable to a member of either House of the Parliament at the relevant date.

AARA is the person’s additional retiring allowance, if any, being the lesser of:

 (a) the sum of the additional retiring allowances accrued at the relevant date by the person for each office the person held as a Minister of State or as an office holder during the person’s period of service, calculated, for each office, as the product of:

 (i) the person’s accrued additional retiring allowance multiple — being 0.0625 × the number of years, and any fraction of a year, the person served as a Minister of State or an office holder, as the case may be, during that period, and if section 22CD of the Act applies to the interest, that multiple less the sum of any interim factors for previous splits (calculated in accordance with subsection 22CH (7) of the Act) that would apply after a retiring allowance becomes payable; and

 (ii) the annual salary payable to a Minister of State, or the annual allowance by way of salary payable to an office holder in respect of that office, as the case may be, at the relevant date; and

 (b) whichever of the following applies:

 (i) if the person has accrued additional retiring allowance for 1 office only and section 22CD of the Act does not apply to the interest — 75% of the annual salary payable to a Minister of State, or the annual allowance by way of salary payable to an office holder in respect of that office, as the case may be, at the relevant date;

 (ii) if the person has accrued additional retiring allowance for 1 office only and section 22CD of the Act applies to the interest — 75% of the annual salary payable to a Minister of State, or the annual allowance by way of salary payable to an office holder in respect of that office, as the case may be, at the relevant date less the product of the sum of any interim factors for previous splits (calculated in accordance with subsection 22CH (7) of the Act) that would apply after a retiring allowance becomes payable, and that annual salary or annual allowance, as the case may be, at the relevant date;

 (iii) if the person has accrued additional retiring allowance for 2 or more offices and section 22CD of the Act does not apply to the interest — 75% of the highest annual salary or annual allowance by way of salary payable in respect of those offices at the relevant date;

 (iv) if the person has accrued additional retiring allowance for 2 or more offices and section 22CD of the Act applies to the interest — 75% of the highest annual salary payable to a Minister of State, or the annual allowance by way of salary payable to an office holder in respect of those offices, as the case may be, at the relevant date less the product of the sum of any interim factors for previous splits (calculated in accordance with subsection 22CH (7) of the Act) that would apply after a retiring allowance becomes payable, and that annual salary or annual allowance, as the case may be, at the relevant date.

PC is the annual amount, if any, by which the person’s retiring allowance is reduced under subsection 20 (3A) of the Act.

DPFy+m is the deferred pension valuation factor calculated in accordance with the following formula:

where:

DPFy is the deferred pension valuation factor mentioned in Table 55 that applies at the person’s age in completed years (y) at the relevant date for the person’s gender.

m is the number of complete months of the person’s age at the relevant date that are not included in the person’s completed years of age.

DPFy+1  is the deferred pension valuation factor mentioned in Table 55 that would apply if the person’s age in completed years at the relevant date were 1 year more than it is.

3

An interest that a person has in the Scheme if the person is entitled to an associate deferred annuity under subsection 22CD (3) of the Act.

where UTA is:

 (a) the lump sum value of the transfer amount, as increased in accordance with the method set out below; or

 (b) if section 22CD of the Act applies to the interest — the amount calculated under paragraph (a) less the sum of any reductions that apply under section 22CI of the Act, as if the annuity had become payable at the relevant date.

Method for increasing transfer amount

Step 1

Increase the transfer amount for any period between the operative time (being the operative time in relation to the splitting agreement or splitting order as a result of which the person has the entitlement under subsection 22CD (3) of the Act) and the relevant date, using the Treasury bond rate for the last working day of the financial year ending immediately before the period for which the increase is being calculated for bonds with a 10 year term.

Note   The period between the operative time and the relevant date may include a number of full financial years, or may occur entirely within a single financial year.

Treasury bond rate for bonds with a 10 year term

The Treasury bond rate for the last working day of a financial year for bonds with a 10 year term is:

 (a) if any Treasury bonds with that term were issued on that day — the annual yield on those bonds; or

 (b) in any other case — the annual yield on Treasury bonds with that term, as published by the Reserve Bank of Australia for that day.

Calculation of increase in transfer amount

The increase in the transfer amount is calculated:

 (a) at the end of each financial year that occurs between the operative time and the relevant date; and

 (b) immediately before the relevant date;

using the applicable Treasury bond rate for the relevant period worked out in accordance with steps 2, 3 and 4, and compounded period by period.

Step 2

First period

Identify the shorter of:

 (a) the period between the operative time and the end of the financial year in which the operative time occurs; and

 (b) the period between the operative time and the relevant date.

This is the first period.

Multiply the number of days in the first period by the Treasury bond rate for bonds with a 10 year term that is applicable to the financial year in which the first period occurs, and divide the result by 365.

Round the result to 3 decimal places.

The result is the applicable Treasury bond rate for the first period.

Step 3

Full financial years (if any)

Use this step if a full financial year occurs immediately after the end of the first period and before the relevant date. This is the second period.

Identify the Treasury bond rate for bonds with a 10 year term that is applicable to the financial year.

Round the result to 3 decimal places.

The result is the applicable Treasury bond rate for the second period.

Repeat this arrangement for each full financial year after the second period.

Step 4

Final period (if any)

Use this step if:

 (a) there is any period between the end of a financial year and the relevant date; and

 (b) neither step 2 nor step 3 covers that period.

This is the final period.

Multiply the number of days in the final period by the Treasury bond rate for bonds with a 10 year term that is applicable to the financial year in which the final period occurs, and divide the result by 365.

Round the result to 3 decimal places.

The result is the applicable Treasury bond rate for the final period.

1

An interest that a person has in the Scheme under section 18 or 19 of the Act.

A × Fy+m

where:

A is the annual retiring allowance (including additional retiring allowance) to which the person is entitled under section 18 of the Act, or the annuity to which the person is entitled under section 19 of the Act, as the case may be (without applying any reduction under section 21B of the Act).

Fy+m is the factor calculated in accordance with the following formula:

where:

Fy is the valuation factor mentioned in Table 56 that applies at the person’s age in completed years (y) at the relevant date for the person’s gender and type of pension.

m is the number of complete months of the person’s age at the relevant date that are not included in the person’s completed years of age.

Fy+1 is the valuation factor mentioned in Table 56 that would apply if the person’s age in completed years at the relevant date were 1 year more than it is.

2

An interest that a person has in the Scheme if the person is entitled to an associate immediate annuity under subsection 22CD (2) of the Act.

where:

AIA is the associate immediate annuity to which the person is entitled under subsection 22CD (2) of the Act.

Fy+m is the factor calculated in accordance with the following formula:

where:

Fy is the valuation factor mentioned in Table 57 that applies at the person’s age in completed years (y) at the relevant date for the person’s gender.

m is the number of complete months of the person’s age at the relevant date that are not included in the person’s completed years of age.

Fy+1 is the valuation factor mentioned in Table 57 that would apply if the person’s age in completed years at the relevant date were 1 year more than it is.

3

An interest that a person has in the Scheme if the person is entitled to an associate deferred annuity under subsection 22CD (3) of the Act.

where:

ADA is the associate deferred annuity that is payable to the person under section 22CE of the Act.

Fy+m is the factor calculated in accordance with the following formula:

where:

Fy is the valuation factor mentioned in Table 58 that applies at the person’s age in completed years (y) at the relevant date for the person’s gender and type of annuity.

m is the number of complete months of the person’s age at the relevant date that are not included in the person’s completed years of age.

Fy+1 is the valuation factor mentioned in Table 58 that would apply if the person’s age in completed years at the relevant date were 1 year more than it is.

Male

HoR

No

0

n/a

1

Male

HoR

No

1

n/a

2

Male

HoR

No

2 or more

n/a

3

Male

HoR

Yes

0

n/a

4

Male

HoR

Yes

1

n/a

5

Male

HoR

Yes

2 or more

n/a

6

Male

Senate

No

0

No

7

Male

Senate

No

1

No

8

Male

Senate

No

2 or more

No

9

Male

Senate

No

0

Yes

10

Male

Senate

No

1

Yes

11

Male

Senate

No

2 or more

Yes

12

Male

Senate

Yes

0

No

13

Male

Senate

Yes

1

No

14

Male

Senate

Yes

2 or more

No

15

Male

Senate

Yes

0

Yes

16

Male

Senate

Yes

1

Yes

17

Male

Senate

Yes

2 or more

Yes

18

Female

HoR

No

0

n/a

19

Female

HoR

No

1

n/a

20

Female

HoR

No

2 or more

n/a

21

Female

HoR

Yes

0

n/a

22

Female

HoR

Yes

1

n/a

23

Female

HoR

Yes

2 or more

n/a

24

Female

Senate

No

0

No

25

Female

Senate

No

1

No

26

Female

Senate

No

2 or more

No

27

Female

Senate

No

0

Yes

28

Female

Senate

No

1

Yes

29

Female

Senate

No

2 or more

Yes

30

Female

Senate

Yes

0

No

31

Female

Senate

Yes

1

No

32

Female

Senate

Yes

2 or more

No

33

Female

Senate

Yes

0

Yes

34

Female

Senate

Yes

1

Yes

35

Female

Senate

Yes

2 or more

Yes

36

Gender

House*

Complete years since last HoR election

Last became member of Senate before last HoR election

Relevant Table

Male

HoR

0

n/a

37

Male

HoR

1

n/a

38

Male

HoR

2 or more

n/a

39

Male

Senate

0

No

40

Male

Senate

1

No

41

Male

Senate

2 or more

No

42

Male

Senate

0

Yes

43

Male

Senate

1

Yes

44

Male

Senate

2 or more

Yes

45

Female

HoR

0

n/a

46

Female

HoR

1

n/a

47

Female

HoR

2 or more

n/a

48

Female

Senate

0

No

49

Female

Senate

1

No

50

Female

Senate

2 or more

No

51

Female

Senate

0

Yes

52

Female

Senate

1

Yes

53

Female

Senate

2 or more

Yes

54

up to 30

13.4000

13.3978

16.9229

17.4196

17.4169

21.9753

31

13.2522

13.2499

16.7462

17.2419

17.2392

21.7644

22.3943

32

13.0993

13.0969

16.5638

17.0590

17.0562

21.5476

22.1767

22.1738

33

12.9432

12.9405

16.3771

16.8716

16.8688

21.3255

21.9541

21.9508

21.9473

34

12.7868

12.7838

16.1888

16.6817

16.6787

21.0996

21.7270

21.7236

21.7198

22.6235

35

12.6231

12.6196

15.9928

16.4848

16.4817

20.8660

21.4929

21.4894

21.4855

22.3882

22.3839

36

12.4553

12.4514

15.7921

16.2830

16.2796

20.6263

21.2525

21.2490

21.2449

22.1471

22.1423

22.1374

37

12.2912

12.2867

15.5932

16.0806

16.0768

20.3845

21.0087

21.0050

21.0009

21.9016

21.8967

21.8912

22.1409

38

12.1152

12.1102

15.3824

15.8685

15.8641

20.1326

20.7558

20.7519

20.7476

21.6479

21.6429

21.6372

21.8868

21.8868

39

11.9365

11.9310

15.1679

15.6522

15.6472

19.8753

20.4973

20.4930

20.4885

21.3879

21.3829

21.3771

21.6265

21.6265

21.6265

40

11.7716

11.7655

14.9639

15.4416

15.4359

19.6211

20.2389

20.2340

20.2290

21.1257

21.1204

21.1145

21.3632

21.3632

21.3632

21.8103

41

11.5461

11.5395

14.6929

15.1688

15.1625

19.2962

19.9121

19.9067

19.9011

20.7964

20.7909

20.7848

21.0333

21.0333

21.0333

21.4802

42

11.3168

11.3096

14.4162

14.8901

14.8832

18.9637

19.5776

19.5714

19.5651

20.4588

20.4526

20.4462

20.6945

20.6945

20.6945

21.1412

43

11.1179

11.1106

14.1646

14.6260

14.6185

18.6418

19.2474

19.2404

19.2332

20.1208

20.1140

20.1069

20.3537

20.3537

20.3537

20.7989

44

10.8783

10.8705

13.8747

14.3340

14.3259

18.2927

18.8962

18.8884

18.8802

19.7656

19.7579

19.7501

19.9966

19.9966

19.9966

20.4416

45

10.6339

10.6255

13.5782

14.0354

14.0266

17.9351

18.5364

18.5278

18.5187

19.4015

19.3928

19.3839

19.6302

19.6302

19.6302

20.0749

46

10.4577

10.4490

13.3404

13.7735

13.7644

17.6077

18.1935

18.1843

18.1743

19.0458

19.0359

19.0258

19.2690

19.2690

19.2690

19.7108

47

10.1994

10.1901

13.0274

13.4585

13.4489

17.2309

17.8144

17.8044

17.7935

18.6626

18.6516

18.6401

18.8831

18.8831

18.8831

19.3247

48

9.9355

9.9250

12.7067

13.1356

13.1252

16.8444

17.4259

17.4150

17.4031

18.2698

18.2577

18.2449

18.4878

18.4878

18.4878

18.9291

49

9.8228

9.8123

12.5186

12.8987

12.8880

16.5321

17.0835

17.0722

17.0595

17.9048

17.8918

17.8777

18.1141

18.1141

18.1141

18.5498

50

9.5424

9.5310

12.1791

12.5571

12.5457

16.1239

16.6734

16.6614

16.6480

17.4910

17.4768

17.4615

17.6978

17.6978

17.6978

18.1334

51

9.1520

9.1403

11.7123

12.0879

12.0751

15.5652

16.1125

16.0998

16.0857

16.9267

16.9116

16.8950

17.1313

17.1313

17.1313

17.5665

52

9.0825

9.0739

11.5307

11.8063

11.7938

15.1701

15.6561

15.6433

15.6288

16.4275

16.4122

16.3948

16.6172

16.6172

16.6172

17.0408

53

8.6604

8.6520

11.0304

11.3051

11.2919

14.5759

15.0602

15.0468

15.0314

15.8288

15.8128

15.7946

16.0173

16.0173

16.0173

16.4410

54

8.2305

8.2225

10.5195

10.7929

10.7795

13.9687

14.4506

14.4357

14.4195

15.2149

15.1980

15.1789

15.4016

15.4016

15.4016

15.8253

55

8.3737

8.3737

10.5213

10.6937

10.6842

13.7285

14.0832

14.0688

14.0522

14.7596

14.7426

14.7231

14.9163

14.9163

14.9163

15.3154

56

8.0766

8.0766

10.1712

10.3458

10.3362

13.3155

13.6690

13.6533

13.6347

14.3402

14.3220

14.3008

14.4946

14.4946

14.4946

14.8941

57

7.7730

7.7730

9.8093

9.9963

9.9867

12.8988

13.2506

13.2341

13.2137

13.9165

13.8957

13.8729

14.0669

14.0669

14.0669

14.4665

58

8.5442

8.5442

10.3927

10.3927

10.3927

13.1514

13.3734

13.3614

13.3447

13.8625

13.8418

13.8180

13.9486

13.9486

13.9486

14.2954

59

8.2114

8.2114

10.0047

10.0047

10.0047

12.7025

12.9279

12.9158

12.8983

13.4160

13.3934

13.3664

13.4995

13.4995

13.4995

13.8476

60

7.8655

7.8655

9.6042

9.6042

9.6042

12.2358

12.4778

12.4656

12.4479

12.9650

12.9411

12.9116

13.0469

13.0469

13.0469

13.3958

61

10.5972

10.5972

10.5972

12.9951

12.9951

12.9951

12.9870

13.3148

13.2974

13.2732

13.2732

13.2732

13.2732

13.5082

62

10.1658

10.1658

10.1658

12.5011

12.5011

12.5011

12.5011

12.8352

12.8177

12.7922

12.7922

12.7922

12.7922

13.0321

63

9.7232

9.7232

9.7232

11.9958

11.9958

11.9958

11.9958

12.3555

12.3378

12.3120

12.3120

12.3120

12.3120

12.5566

64

13.3229

13.3229

13.3229

13.3229

13.3229

13.3229

13.3113

13.3113

13.3113

13.3113

13.3113

65

12.7851

12.7851

12.7851

12.7851

12.7851

12.7851

12.7851

12.7851

12.7851

12.7851

12.7851

66

12.2581

12.2581

12.2581

12.2581

12.2581

12.2581

12.2581

12.2581

12.2581

12.2581

12.2581

67

11.7315

11.7315

11.7315

11.7315

11.7315

11.7315

11.7315

11.7315

11.7315

11.7315

11.7315

68

11.2058

11.2058

11.2058

11.2058

11.2058

11.2058

11.2058

11.2058

11.2058

11.2058

11.2058

69

10.6814

10.6814

10.6814

10.6814

10.6814

10.6814

10.6814

10.6814

10.6814

10.6814

10.6814

70 and over

10.1586

10.1586

10.1586

10.1586

10.1586

10.1586

10.1586

10.1586

10.1586

10.1586

10.1586

up to 30

13.8566

13.8543

17.4931

18.0024

18.0000

31

13.7062

13.7039

17.3143

17.8232

17.8205

22.4893

32

13.5540

13.5516

17.1327

17.6405

17.6378

22.2727

22.9181

33

13.3966

13.3941

16.9452

17.4525

17.4497

22.0501

22.6947

22.6917

34

13.2355

13.2327

16.7528

17.2596

17.2567

21.8219

22.4659

22.4625

22.4590

35

13.0741

13.0710

16.5589

17.0640

17.0610

21.5897

22.2326

22.2291

22.2252

23.1513

36

12.9048

12.9013

16.3569

16.8611

16.8579

21.3495

21.9919

21.9883

21.9843

22.9095

22.9051

37

12.7316

12.7275

16.1501

16.6532

16.6497

21.1031

21.7449

21.7413

21.7372

22.6618

22.6569

22.6569

38

12.5618

12.5572

15.9450

16.4446

16.4407

20.8545

21.4943

21.4905

21.4863

22.4095

22.4045

22.4045

22.6603

39

12.3811

12.3759

15.7287

16.2269

16.2224

20.5961

21.2349

21.2309

21.2265

22.1492

22.1441

22.1441

22.3997

22.3997

40

12.1975

12.1919

15.5084

16.0048

15.9997

20.3321

20.9697

20.9653

20.9607

21.8827

21.8774

21.8774

22.1329

22.1329

22.1329

41

11.9866

11.9805

15.2505

15.7402

15.7344

20.0144

20.6476

20.6427

20.6376

21.5567

21.5513

21.5513

21.8059

21.8059

21.8059

22.2639

42

11.7540

11.7473

14.9713

15.4592

15.4527

19.6800

20.3114

20.3059

20.3002

21.2179

21.2123

21.2123

21.4668

21.4668

21.4668

21.9244

43

11.5173

11.5100

14.6862

15.1720

15.1650

19.3378

19.9671

19.9608

19.9544

20.8705

20.8643

20.8643

21.1186

21.1186

21.1186

21.5760

44

11.3109

11.3034

14.4259

14.8990

14.8914

19.0059

19.6268

19.6197

19.6124

20.5225

20.5155

20.5155

20.7682

20.7682

20.7682

21.2242

45

11.0624

11.0544

14.1262

14.5972

14.5889

18.6460

19.2649

19.2569

19.2486

20.1566

20.1487

20.1487

20.4013

20.4013

20.4013

20.8569

46

10.8083

10.7997

13.8192

14.2882

14.2793

18.2770

18.8938

18.8851

18.8758

19.7813

19.7724

19.7724

20.0247

20.0247

20.0247

20.4801

47

10.6239

10.6150

13.5722

14.0166

14.0074

17.9391

18.5401

18.5307

18.5206

19.4147

19.4046

19.4046

19.6537

19.6537

19.6537

20.1062

48

10.3546

10.3451

13.2475

13.6901

13.6803

17.5501

18.1491

18.1388

18.1278

19.0197

19.0085

19.0085

19.2575

19.2575

19.2575

19.7097

49

10.0799

10.0693

12.9154

13.3557

13.3452

17.1515

17.7485

17.7374

17.7253

18.6150

18.6028

18.6028

18.8516

18.8516

18.8516

19.3035

50

9.9606

9.9499

12.7193

13.1098

13.0989

16.8290

17.3953

17.3839

17.3710

18.2389

18.2257

18.2257

18.4678

18.4678

18.4678

18.9140

51

9.5648

9.5534

12.2471

12.6357

12.6243

16.2670

16.8318

16.8198

16.8063

17.6724

17.6581

17.6581

17.9003

17.9003

17.9003

18.3462

52

9.1588

9.1472

11.7633

12.1496

12.1369

15.6900

16.2528

16.2401

16.2259

17.0903

17.0752

17.0752

17.3172

17.3172

17.3172

17.7629

53

9.0832

9.0747

11.5732

11.8569

11.8445

15.2815

15.7815

15.7687

15.7542

16.5755

16.5601

16.5601

16.7881

16.7881

16.7881

17.2218

54

8.6463

8.6382

11.0565

11.3394

11.3263

14.6691

15.1676

15.1542

15.1387

15.9590

15.9430

15.9430

16.1712

16.1712

16.1712

16.6050

55

8.2013

8.1935

10.5287

10.8104

10.7970

14.0431

14.5393

14.5245

14.5082

15.3267

15.3098

15.3098

15.5380

15.5380

15.5380

15.9719

56

8.5201

8.5201

10.7293

10.9068

10.8971

14.0284

14.3935

14.3787

14.3618

15.0896

15.0723

15.0723

15.2702

15.2702

15.2702

15.6789

57

8.2128

8.2128

10.3686

10.5485

10.5387

13.6051

13.9692

13.9531

13.9340

14.6605

14.6418

14.6418

14.8404

14.8404

14.8404

15.2496

58

7.8986

7.8986

9.9959

10.1885

10.1787

13.1778

13.5405

13.5235

13.5026

14.2267

14.2054

14.2054

14.4042

14.4042

14.4042

14.8136

59

8.6897

8.6897

10.5958

10.5958

10.5958

13.4404

13.6696

13.6573

13.6401

14.1742

14.1530

14.1530

14.2868

14.2868

14.2868

14.6422

60

8.3432

8.3432

10.1948

10.1948

10.1948

12.9800

13.2130

13.2005

13.1826

13.7172

13.6940

13.6940

13.8304

13.8304

13.8304

14.1872

61

7.9847

7.9847

9.7819

9.7819

9.7819

12.5020

12.7523

12.7398

12.7216

13.2562

13.2317

13.2317

13.3705

13.3705

13.3705

13.7283

62

10.8148

10.8148

10.8148

13.2961

13.2961

13.2961

13.2878

13.6270

13.6092

13.6092

13.6092

13.6092

13.6092

13.8502

63

10.3748

10.3748

10.3748

12.7942

12.7942

12.7942

12.7942

13.1404

13.1224

13.1224

13.1224

13.1224

13.1224

13.3685

64

9.9232

9.9232

9.9232

12.2791

12.2791

12.2791

12.2791

12.6519

12.6337

12.6337

12.6337

12.6337

12.6337

12.8848

65

13.6639

13.6639

13.6639

13.6639

13.6639

13.6639

13.6639

13.6639

13.6639

13.6639

13.6639

66

13.1289

13.1289

13.1289

13.1289

13.1289

13.1289

13.1289

13.1289

13.1289

13.1289

13.1289

67

12.5930

12.5930

12.5930

12.5930

12.5930

12.5930

12.5930

12.5930

12.5930

12.5930

12.5930

68

12.0574

12.0574

12.0574

12.0574

12.0574

12.0574

12.0574

12.0574

12.0574

12.0574

12.0574

69

11.5229

11.5229

11.5229

11.5229

11.5229

11.5229

11.5229

11.5229

11.5229

11.5229

11.5229

70 and over

10.9896

10.9896

10.9896

10.9896

10.9896

10.9896

10.9896

10.9896

10.9896

10.9896

10.9896

up to 30

14.3251

14.3228

18.0779

18.6004

31

14.1739

14.1716

17.8985

18.4203

18.4179

32

14.0191

14.0168

17.7147

18.2361

18.2333

23.0153

33

13.8625

13.8600

17.5280

18.0484

18.0456

22.7930

23.4543

34

13.7001

13.6975

17.3349

17.8548

17.8519

22.5643

23.2248

23.2217

35

13.5338

13.5310

17.1369

17.6562

17.6533

22.3298

22.9898

22.9863

22.9827

36

13.3670

13.3638

16.9371

17.4547

17.4516

22.0911

22.7500

22.7464

22.7424

23.6915

37

13.1923

13.1887

16.7290

17.2457

17.2425

21.8443

22.5027

22.4991

22.4949

23.4431

23.4431

38

13.0132

13.0091

16.5158

17.0316

17.0280

21.5910

22.2489

22.2452

22.2410

23.1887

23.1887

23.1887

39

12.8389

12.8342

16.3053

16.8174

16.8134

21.3360

21.9918

21.9880

21.9837

22.9300

22.9300

22.9300

23.1919

40

12.6532

12.6479

16.0833

16.5939

16.5894

21.0710

21.7258

21.7217

21.7172

22.6630

22.6630

22.6630

22.9248

22.9248

41

12.4234

12.4176

15.8088

16.3176

16.3125

20.7432

21.3968

21.3922

21.3875

22.3326

22.3326

22.3326

22.5942

22.5942

22.5942

42

12.2057

12.1995

15.5431

16.0450

16.0391

20.4163

21.0653

21.0603

21.0551

21.9973

21.9973

21.9973

22.2581

22.2581

22.2581

22.7270

43

11.9657

11.9589

15.2553

15.7555

15.7490

20.0721

20.7194

20.7138

20.7080

21.6488

21.6488

21.6488

21.9094

21.9094

21.9094

22.3781

44

11.7205

11.7132

14.9608

15.4589

15.4518

19.7195

20.3648

20.3584

20.3518

21.2911

21.2911

21.2911

21.5516

21.5516

21.5516

22.0200

45

11.5062

11.4985

14.6915

15.1767

15.1690

19.3773

20.0141

20.0069

19.9994

20.9326

20.9326

20.9326

21.1914

21.1914

21.1914

21.6584

46

11.2480

11.2400

14.3813

14.8646

14.8561

19.0062

19.6410

19.6329

19.6244

20.5557

20.5557

20.5557

20.8143

20.8143

20.8143

21.2809

47

10.9838

10.9751

14.0635

14.5448

14.5357

18.6258

19.2586

19.2497

19.2403

20.1692

20.1692

20.1692

20.4276

20.4276

20.4276

20.8939

48

10.7905

10.7815

13.8068

14.2630

14.2536

18.2769

18.8938

18.8843

18.8739

19.7915

19.7915

19.7915

20.0466

20.0466

20.0466

20.5100

49

10.5104

10.5009

13.4707

13.9252

13.9152

17.8760

18.4910

18.4805

18.4693

19.3848

19.3848

19.3848

19.6398

19.6398

19.6398

20.1029

50

10.2250

10.2141

13.1270

13.5793

13.5685

17.4651

18.0782

18.0670

18.0546

18.9682

18.9682

18.9682

19.2230

19.2230

19.2230

19.6858

51

9.9956

9.9849

12.8027

13.2041

13.1932

16.9915

17.5735

17.5621

17.5491

18.4406

18.4406

18.4406

18.6886

18.6886

18.6886

19.1455

52

9.5843

9.5730

12.3137

12.7135

12.7020

16.4115

16.9921

16.9802

16.9666

17.8565

17.8565

17.8565

18.1046

18.1046

18.1046

18.5611

53

9.1630

9.1514