1

An interest that a person has in the CSS if:

 (a) the person is an eligible employee; and

 (b) the person is aged 65 years or less at the relevant date.

ABC + ASC + PCI + (AP × S × PFy+m,s) +
(ABC × RPFy+m,s) + (SG × LSFy+m,s) – ERDA

where:

ABC is:

 (a) the person’s accumulated basic contributions as those contributions would be calculated if he or she had ceased being an eligible employee at the relevant date; or

 (b) if section 146MB of the 1976 Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (a) of the 1976 Act.

ASC is:

 (a) the sum of the following amounts, as those amounts would be calculated if the person had ceased being an eligible employee at the relevant date:

 (i) the person’s accumulated supplementary contributions;

 (ii) the amount of any benefit payable in respect of the person under section 110SN or 130D of the 1976 Act; or

 (b) if section 146MB of the 1976 Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (b), (d) or (e) of the Act, as applicable.

PCI is:

 (a) the accumulated employer contributions in respect of the person as those contributions would be calculated if he or she had ceased being an eligible employee at the relevant date; or

 (b) if section 146MB of the 1976 Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (c) of the 1976 Act.

AP is:

 (a) the accrued pension multiple at the relevant date calculated as the pension multiple that would apply under section 56 of the 1976 Act for the person’s period of contributory service at the relevant date if he or she were aged 65; or

 (b) if section 146MB of the 1976 Act applies to the interest — the accrued pension multiple calculated under paragraph (a), less the sum of any reduction factors (within the meaning given by subsection 146ME (6) of the 1976 Act) that would apply on the person’s retirement at age 65.

S is the salary of the person by reference to which a benefit in respect of his or her interest is defined.

PFy+m,s is the factor calculated by:

where:

PFy,s is the valuation factor mentioned in Table 1A (males) or Table 1B (females) in this Part that applies at the person’s age in completed years and period of membership in completed years at the relevant date.

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

PFy+1,s  is the valuation factor mentioned in Table 1A (males) or Table 1B (females) in this Part that would apply to the person if the person’s age in completed years were one year more than it is at the relevant date.

RPFy+m,s is the factor calculated by:

where:

RPFy,s is the valuation factor mentioned in an item in Table 2A (males) or Table 2B (females) in this Part that applies at the person’s age in completed years and period of membership in completed years at the relevant date.

m has the meaning given above.

RPFy+1,s  is the valuation factor mentioned in Table 2A (males) or Table 2B (females) in this Part that would apply to the person if the person’s age in completed years were one year more than it is at the relevant date.

SG is any superannuation guarantee top‑up benefit to which the person would be entitled if he or she had ceased being an eligible employee at the relevant date.

LSFy+m,s is the factor calculated by:

where:

LSFy,s is the valuation factor mentioned in Table 3A (males) or Table 3B (females) in this Part that applies at the person’s age in completed years and period of membership in completed years at the relevant date.

m has the meaning given above.

LSFy+1,s  is the valuation factor mentioned in Table 3A (males) or Table 3B (females) in this Part that would apply to the person if the person’s age in completed years were one year more than it is at the relevant date.

ERDA is the person’s early release deduction amount within the meaning of subsection 79A (1) of the 1976 Act at the relevant date.

2

An interest that a person has in the CSS if:

 (a) the person is an eligible employee; and

 (b) the person is more than 65 years old at the relevant date.

ABC + ASC + PCI + (P × Fy+m) – ERDA

where:

ABC has the meaning given in item 1.

ASC has the meaning given in item 1.

PCI has the meaning given in item 1.

P is the annual pension (taking into account any reduction that may have applied under subsection 146ME (3) of the 1976 Act) to which the person would be entitled under section 56 of the 1976 Act if he or she:

 (a) had ceased to be an eligible employee at the relevant date; and

 (b) had not made an election under section 57AA of that Act.

Fy+m is the factor calculated by:

where:

Fy is the age pensioner — 67% reversion — valuation factor for the person’s gender mentioned in column 2 or 3 of Table 4 in this Part that applies at the person’s age in completed years at the relevant date.

m has the meaning given in item 1.

Fy+1  is the age pensioner — 67% reversion — valuation factor for the person’s gender mentioned in column 2 or 3 of Table 4 in this Part that would apply to the person if the person’s age in completed years were one year more than it is at the relevant date.

ERDA has the same meaning as in item 1.

3

An interest that a person has in the CSS if:

 (a) the person has, on ceasing to be an eligible employee, made an election under section 137 of the 1976 Act to have Division 3 of Part IX of that Act apply to him or her; and

 (b) deferred benefits have yet to become payable to the person under subsection 138 (2) of the 1976 Act;

except if a transfer value has been paid by or in respect of the person under the 1922 Act or the 1976 Act.

ABC + ASC + PCI + (ABC × 2.5 × DFy+m) – ERDA

where:

ABC is:

 (a) the person’s accumulated basic contributions as those contributions would be calculated if the deferred benefits had become payable at the relevant date; or

 (b) if section 146MB of the 1976 Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (a) of the 1976 Act.

ASC is:

 (a) the sum of the following amounts, as those amounts would be calculated if the deferred benefits had become payable at the relevant date:

 (i) the person’s accumulated supplementary contributions;

 (ii) the amount of any benefit payable in respect of the person under section 110SN or 130D of the 1976 Act; or

 (b) if section 146MB of the 1976 Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (b), (d) or (e) of the Act, as applicable.

PCI is:

 (a) the accumulated employer contributions in respect of the person as those contributions would be calculated if the deferred benefits had become payable at the relevant date; or

 (b) if section 146MB of the 1976 Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (c) of the 1976 Act.

DFy+m is the factor calculated by:

where:

DFy is the valuation factor for the person’s gender mentioned in Table 5 in this Part that applies at the person’s age in completed years at the relevant date.

m has the meaning given in item 1.

DFy+1  is the valuation factor for the person’s gender mentioned in Table 5 in this Part that would apply to the person if the person’s age in completed years were one year more than it is at the relevant date.

ERDA has the same meaning as in item 1.

4

An interest that a person has in the CSS if:

 (a) the person has, on ceasing to be an eligible employee, made an election under section 137 of the 1976 Act to have Division 3 of Part IX of that Act apply to him or her; and

 (b) deferred benefits have yet to become payable to the person under subsection 138 (2) of the 1976 Act; and

 (c) a transfer value has been paid by or in respect of the person under section 128 of the 1976 Act.

ABC + ASC + PCI + (2.5 × (ABC – MTV) +
TTV – MTV) × DFy+m – ERDA

where:

ABC has the meaning given in item 3.

ASC has the meaning given in item 3.

PCI has the meaning given in item 3.

MTV is:

 (a) that part, if any, of the person’s transfer value or values that was deemed to be a basic contribution under paragraph 128 (2) (a) of the 1976 Act, plus the accumulated interest that would be calculated on that amount if the deferred benefits had become payable at the relevant date; or

 (b) if section 146MB of the 1976 Act applies to the interest — the amount calculated under paragraph (a), reduced by any amount by which each transfer value would be reduced if those benefits had become payable at the relevant date.

TTV is:

 (a) the total amount of the person’s transfer value or values, including the interest that would have accumulated on the transfer value or values over the period:

 (i) commencing on the date when the employer component of each transfer value was paid into the Consolidated Revenue Fund under paragraph 128 (2) (b) of the 1976 Act; and

 (ii) ending on the relevant date;

  as if the entire transfer value or values had been paid into the CSS Fund; or

 (b) if section 146MB of the 1976 Act applies to the interest — the amount calculated under paragraph (a), reduced by any amount by which each transfer value would be reduced if the deferred benefits had become payable at the relevant date.

DFy+m is the factor calculated by:

where:

DFy is the valuation factor for the person’s gender mentioned in Table 5 in this Part that applies at the person’s age in completed years at the relevant date.

m has the meaning given in item 1.

DFy+1  is the valuation factor for the person’s gender mentioned in Table 5 in this Part that would apply to the person if the person’s age in completed years were one year more than it is at the relevant date.

ERDA has the same meaning as in item 1.

5

An interest that a person has in the CSS if:

 (a) the person has made an election under section 110T of the 1976 Act to postpone the payment of his or her retirement benefits; and

 (b) in that election, the person did not also postpone, under subsection 110TA (2) of the 1976 Act, payment of his or her additional age retirement pension; and

 (c) the person has not made an election under section 64 of the 1976 Act to commute his or her additional age retirement pension; and

 (d) the retirement benefits the person has postponed under section 110T of the 1976 Act have yet to become payable under section 110TB of that Act.

(NIP × Gy+m) + PCI + (P × Fy+m) – ERDA

where:

NIP is the person’s annual pension that is fixed in nominal dollars at the relevant date.

Gy+m is the factor calculated by:

where:

Gy is the valuation factor for the person’s gender and type of pension mentioned in Table 6 in this Part that applies at the person’s age in completed years at the relevant date.

m has the meaning given in item 1.

Gy+1  is the valuation factor for the person’s gender and type of pension mentioned in Table 6 in this Part that would apply to the person if the person’s age in completed years were one year more than it is at the relevant date.

PCI is:

 (a) the accumulated employer contributions in respect of the person as those contributions would be calculated if they had become payable at the relevant date; or

 (b) if section 146MB of the 1976 Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (c) of the 1976 Act.

P is the annual pension (taking into account any reduction that may have applied under subsection 146ME (3) of the 1976 Act) to which the person would be entitled under section 110TC of the 1976 Act if he or she had provided a statement in accordance with section 110TB of that Act.

Fy+m is the factor calculated by:

where:

Fy is:

 (a) in the case of a person who has made an election under section 110TBA of the 1976 Act — the age pensioner — 85% reversion — valuation factor for the person’s gender mentioned in column 4 or 5 of Table 4 in this Part that applies at the person’s age in completed years at the relevant date; and

 (b) in any other case — the age pensioner — 67% reversion — valuation factor for the person’s gender mentioned in column 2 or 3 of Table 4 in this Part that applies at the person’s age in completed years at the relevant date.

m has the meaning given in item 1.

Fy+1 is:

 (a) in the case of a person who has made an election under section 110TBA of the 1976 Act — the age pensioner — 85% reversion — valuation factor for the person’s gender mentioned in column 4 or 5 of Table 4 in this Part that would apply to the person if the person’s age in completed years were one year more than it is at the relevant date; and

 (b) in any other case — the age pensioner — 67% reversion — valuation factor for the person’s gender mentioned in column 2 or 3 of Table 4 in this Part that would apply to the person if the person’s age in completed years were one year more than it is at the relevant date.

ERDA is the person’s early release deduction amount within the meaning of subsection 79A (1) of the 1976 Act at the relevant date, less any part of that amount that relates to a benefit reduction made under section 79D of that Act before that date.

6

An interest that a person has in the CSS if:

 (a) the person has made an election under section 110T of the 1976 Act to postpone the payment of his or her retirement benefits; and

 (b) in that election, the person did not also postpone, under subsection 110TA (2) of the 1976 Act, payment of his or her additional age retirement pension; and

 (c) the person has made an election under section 64 of the 1976 Act to commute his or her additional age retirement pension; and

PCI + (P × Fy+m) – ERDA

where:

PCI has the meaning given in item 5.

P has the meaning given in item 5.

Fy+m has the meaning given in item 2.

ERDA has the same meaning as in item 5.

 (d) the retirement benefits the person has postponed under section 110T of the 1976 Act have yet to become payable under section 110TB of that Act.

7

An interest that a person has in the CSS if:

 (a) the person has made an election under section 110T of the 1976 Act to postpone the payment of his or her retirement benefits; and

 (b) in that election, the person specified, under subsection 110TA (2) of the 1976 Act, that payment of his or her additional age retirement pension was also to be postponed; and

 (c) those retirement benefits, including the person’s additional age retirement pension, have yet to become payable under section 110TB of the 1976 Act.

ABC + ASC + PCI + (P × Fy+m) – ERDA

where:

ABC is:

 (a) the person’s accumulated basic contributions as those contributions would be calculated if they had become payable at the relevant date; or

 (b) if section 146MB of the 1976 Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (a) of the 1976 Act.

ASC is:

 (a) the sum of the following amounts, as those amounts would be calculated if they had become payable at the relevant date:

 (i) the person’s accumulated supplementary contributions;

 (ii) the amount of any benefit payable in respect of the person under section 110SN or 130D of the 1976 Act; or

 (b) if section 146MB of the 1976 Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (b), (d) or (e) of the Act, as applicable.

PCI has the meaning given in item 5.

P has the meaning given in item 5.

Fy+m has the meaning given in item 2.

ERDA has the same meaning as in item 1.

8

An interest that a person has in the CSS if the person has an entitlement to a delayed updated pension under the 1976 Act as modified by Schedule 11 to the Regulations.

ABC + ASC + PCI + (AP × AS × DUPy+m) – ERDA

where:

ABC has the meaning given in item 7.

ASC has the meaning given in item 7.

PCI has the meaning given in item 5.

AP is:

 (a) the accrued pension multiple that applied under section 56 of the 1976 Act for the person’s period of contributory service as at the time he or she ceased to be an eligible employee but calculated as if he or she were aged 65 years; or

 (b) if section 146MB of the 1976 Act applies to the interest — the accrued pension multiple calculated under paragraph (a), less the sum of any reduction factors (within the meaning of subsection 146ME (6) of the 1976 Act) that would apply on the person’s retirement at age 65.

AS is the final annual rate of salary of the person at the time the person ceased to be an eligible employee, adjusted in accordance with movements in the consumer price index, in accordance section 144H of the 1976 Act as modified by Schedule 11 to the Regulations, over the period from that date to the relevant date.

DUPy+m is the factor calculated by:

where:

DUPy is the delayed updated pension valuation factor for the person’s gender mentioned in Table 7 in this Part that applies at the person’s age in completed years at the relevant date.

m has the meaning given in item 1.

DUPy+1  is the delayed updated pension valuation factor for the person’s gender mentioned in Table 7 in this Part that would apply to the person if the person’s age in completed years were one year more than it is at the relevant date.

ERDA has the same meaning as in item 1.

9

An interest that a person has in the CSS if he or she:

 (a) is entitled to a pension (other than an orphan pension) under the 1976 Act; or

 (b) would be entitled to a pension mentioned in paragraph (a) if it had not been suspended under section 73A of the 1976 Act.

(IP × Fy+m) + (NIP × Gy+m)

where:

IP is:

 (a) in the case of a pension that is an invalidity pension or a spouse’s pension that became payable on the death of an eligible employee or on the death of a pensioner to whom invalidity pension was payable — the part of the person’s annual pension that is subject to indexation in accordance with the consumer price index at the relevant date:

 (i) less any part of the pension that takes account of the existence of 1 or more eligible children or partially dependent children; and

 (ii) disregarding any reduction or suspension under section 73A of the 1976 Act; and

 (b) in any other case — the person’s annual pension (if any) that is subject to indexation in accordance with the consumer price index at the relevant date, less any part of the pension that takes account of the existence of 1 or more eligible children or partially dependent children.

Fy+m is the factor calculated by:

where:

Fy is the valuation factor for the person’s gender and type of pension mentioned in Table 4 in this Part that applies at the person’s age in completed years at the relevant date.

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

Fy+1  is the valuation factor for the person’s gender and type of pension mentioned in Table 4 in this Part that would apply to the person if the person’s age in completed years were one year more than it is at the relevant date.

NIP is:

 (a) in the case of a pension that is an invalidity pension or a spouse’s pension that became payable on the death of an eligible employee or on the death of a pensioner to whom invalidity pension was payable — the part of the person’s annual pension that is fixed in nominal dollars at the relevant date:

 (i) less any part of the pension that takes account of the existence of 1 or more eligible children or partially dependent children; and

 (ii) disregarding any reduction or suspension under section 73A of the 1976 Act; and

 (b) in any other case — the person’s annual pension (if any) that is fixed in nominal dollars at the relevant date, less any part of the pension that takes account of the existence of 1 or more eligible children or partially dependent children.

Gy+m is the factor calculated by:

where:

Gy is the valuation factor for the person’s gender and type of pension mentioned in Table 6 in this Part that applies at the person’s age in completed years at the relevant date.

m has the meaning given above.

Gy+1  is the valuation factor for the person’s gender and type of pension mentioned in Table 6 in this Part that would apply to the person if the person’s age in completed years were one year more than it is at the relevant date.

10

An interest that a person has in the CSS if he or she is entitled to associate deferred benefits under subsection 146MB (4) of the 1976 Act.

FLS + UFLS

where:

FLS is:

 (a) the sum of the funded component of the transfer amount and interest determined under section 154A of the 1976 Act, as if the benefits had become payable at the relevant date; or

 (b) if section 146MB of the 1976 Act applies to the interest — the amount calculated under paragraph (a), less the sum of any reductions that apply for the purposes of section 146MF of the 1976 Act, as if the benefits had become payable at the relevant date.

UFLS is:

 (a) the lump sum value of the unfunded component of the transfer amount, as increased in accordance with the method set out below, as if the benefits had become payable at the relevant date; or

 (b) if section 146MB of the 1976 Act applies to the interest — the amount calculated under paragraph (a), less the sum of any reductions that apply for the purposes of section 146MF of the 1976 Act, as if the benefits had become payable at the relevant date.

Method for increasing unfunded component of transfer amount

Step 1

Increase the unfunded component in relation to 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 146MB (4) of the 1976 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 unfunded component of transfer amount

The increase in the unfunded component 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 day before 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.

11

An interest that a person has in the CSS, if he or she is entitled to either or both of the following pensions under the 1976 Act:

 (a) an associate additional pension;

(AIP × Fy+m) + (ANIP × Gy+m)

where:

AIP is the person’s annual pension that is subject to indexation in accordance with the consumer price index at the relevant date.

 (b) an associate standard pension.

Fy+m is the factor calculated by:

where:

Fy is the valuation factor for the person’s gender mentioned in Table 8 in this Part that applies at the person’s age in completed years at the relevant date.

m has the meaning given in item 1.

Fy+1  is the valuation factor for the person’s gender mentioned in Table 8 in this Part that would apply to the person if the person’s age in completed years were one year more than it is at the relevant date.

ANIP is the person’s annual pension (if any) that is fixed in nominal dollars at the relevant date.

Gy+m is the factor calculated by:

where:

Gy is the valuation factor for the person’s gender mentioned in Table 9 in this Part that applies at the person’s age in completed years at the relevant date.

m has the meaning given in item 1.

Gy+1  is the valuation factor for the person’s gender mentioned in Table 9 in this Part that would apply to the person if the person’s age in completed years were one year more than it is at the relevant date.

12

An interest that a person has in the CSS, if he or she is receiving an associate deferred pension under the 1976 Act.

ADIP × Fy+m

where:

ADIP is the person’s annual pension that is subject to indexation in accordance with the consumer price index at the relevant date.

Fy+m is the factor calculated by:

where:

Fy is the valuation factor for the person’s gender and type of pension mentioned in Table 10 in this Part that applies at the person’s age in completed years at the relevant date.

m has the meaning given in item 1.

Fy+1  is the valuation factor for the person’s gender and type of pension mentioned in Table 10 in this Part that would apply to the person if the person’s age in completed years were one year more than it is at the relevant date.

28

0.43123

0.45819

0.48290

0.50515

0.52517

0.54287

0.55826

0.57118

0.58149

0.58941

0.59523

0.61197

29

0.46210

0.49058

0.51649

0.53998

0.56087

0.57948

0.59573

0.60968

0.62113

0.62995

0.63640

0.65359

30

0.49256

0.52248

0.54986

0.57448

0.59656

0.61596

0.63308

0.64785

0.66032

0.67032

0.67767

0.69532

31

0.52231

0.55367

0.58242

0.60846

0.63160

0.65216

0.67000

0.68558

0.69885

0.70986

0.71841

0.73652

32

0.55142

0.58412

0.61424

0.64159

0.66613

0.68768

0.70664

0.72288

0.73693

0.74870

0.75827

0.77689

33

0.57959

0.61386

0.64522

0.67388

0.69966

0.72258

0.74247

0.75981

0.77445

0.78696

0.79727

0.81642

34

0.60831

0.64413

0.67691

0.70662

0.73355

0.75756

0.77871

0.79684

0.81246

0.82544

0.83638

0.85605

35

0.63786

0.67525

0.70939

0.74033

0.76812

0.79311

0.81519

0.83445

0.85072

0.86457

0.87584

0.89599

36

0.66747

0.70643

0.74199

0.77411

0.80296

0.82861

0.85152

0.87157

0.88887

0.90324

0.91530

0.93587

37

0.69773

0.73795

0.77489

0.80824

0.83806

0.86459

0.88796

0.90867

0.92662

0.94192

0.95437

0.97534

38

0.72842

0.76988

0.80783

0.84236

0.87321

0.90052

0.92457

0.94554

0.96400

0.97981

0.99308

1.01440

39

0.76230

0.80478

0.84374

0.87905

0.91088

0.93903

0.96368

0.98517

1.00370

1.01987

1.03353

1.05518

40

0.79974

0.84328

0.88294

0.91899

0.95134

0.98025

1.00554

1.02742

1.04628

1.06232

1.07620

1.09813

41

0.83734

0.88195

0.92219

0.95846

0.99114

1.02018

1.04591

1.06815

1.08713

1.10327

1.11679

1.13883

42

0.87865

0.92381

0.96481

1.00133

1.03390

1.06299

1.08859

1.11107

1.13022

1.14631

1.15976

1.18181

43

0.92361

0.96939

1.01055

1.04751

1.07999

1.10866

1.13404

1.15614

1.17536

1.19145

1.20469

1.22664

44

0.97270

1.01897

1.06038

1.09713

1.12977

1.15804

1.18271

1.20435

1.22296

1.23896

1.25205

1.27381

45

1.01922

1.07321

1.11467

1.15125

1.18327

1.21137

1.23531

1.25591

1.27381

1.28896

1.30178

1.32325

46

1.06980

1.12387

1.17356

1.20971

1.24111

1.26817

1.29160

1.31114

1.32767

1.34184

1.35357

1.37463

47

1.12484

1.17862

1.22789

1.27280

1.30326

1.32923

1.35117

1.36985

1.38496

1.39743

1.40792

1.42835

48

1.18500

1.23801

1.28638

1.33033

1.37010

1.39458

1.41494

1.43166

1.44556

1.45624

1.46468

1.48423

49

1.26335

1.31490

1.36174

1.40411

1.44231

1.47665

1.49483

1.50933

1.52066

1.52965

1.53582

1.55416

50

1.36590

1.41482

1.45899

1.49876

1.53446

1.56642

1.59498

1.60642

1.61474

1.62041

1.62429

1.64095

51

1.48986

1.53377

1.57315

1.60839

1.63984

1.66787

1.69281

1.71497

1.71908

1.72075

1.72039

1.73466

52

1.65507

1.69080

1.72257

1.75077

1.77579

1.79796

1.81758

1.83494

1.85028

1.84654

1.84111

1.85207

53

1.88068

1.90265

1.92199

1.93900

1.95398

1.96715

1.97875

1.98895

1.99793

2.00584

1.99345

1.99978

54

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

55

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

56

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

57

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

58

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

59

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

60

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

61

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

62

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

63

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

64

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

65

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

28

0.62761

29

0.66964

0.68458

30

0.71177

0.72708

0.74130

31

0.75340

0.76910

0.78367

0.79716

32

0.79423

0.81035

0.82531

0.83915

0.85195

33

0.83425

0.85082

0.86618

0.88040

0.89354

0.90567

34

0.87435

0.89134

0.90710

0.92167

0.93514

0.94757

0.95902

35

0.91473

0.93212

0.94824

0.96314

0.97691

0.98961

1.00132

1.01208

36

0.95500

0.97275

0.98918

1.00438

1.01841

1.03135

1.04327

1.05423

1.06431

37

0.99483

1.01291

1.02964

1.04511

1.05938

1.07254

1.08465

1.09580

1.10604

1.11544

38

1.03420

1.05255

1.06952

1.08521

1.09968

1.11302

1.12529

1.13658

1.14695

1.15647

1.16520

39

1.07527

1.09388

1.11110

1.12699

1.14165

1.15516

1.16759

1.17901

1.18950

1.19913

1.20795

1.21604

40

1.11846

1.13729

1.15469

1.17076

1.18556

1.19920

1.21174

1.22327

1.23385

1.24356

1.25246

1.26061

1.26808

41

1.15926

1.17817

1.19564

1.21175

1.22660

1.24026

1.25283

1.26437

1.27497

1.28468

1.29359

1.30174

1.30921

42

1.20223

1.22111

1.23854

1.25461

1.26942

1.28304

1.29555

1.30704

1.31759

1.32725

1.33611

1.34422

1.35164

43

1.24696

1.26573

1.28305

1.29900

1.31369

1.32720

1.33961

1.35099

1.36144

1.37101

1.37978

1.38780

1.39514

44

1.29394

1.31252

1.32964

1.34542

1.35993

1.37326

1.38550

1.39673

1.40703

1.41646

1.42510

1.43300

1.44023

45

1.34309

1.36138

1.37823

1.39374

1.40800

1.42109

1.43311

1.44413

1.45422

1.46347

1.47193

1.47967

1.48675

46

1.39405

1.41195

1.42843

1.44358

1.45750

1.47027

1.48199

1.49272

1.50255

1.51155

1.51979

1.52732

1.53420

47

1.44717

1.46450

1.48043

1.49506

1.50850

1.52082

1.53211

1.54245

1.55191

1.56057

1.56849

1.57573

1.58234

48

1.50221

1.51875

1.53394

1.54788

1.56066

1.57237

1.58309

1.59291

1.60189

1.61010

1.61760

1.62445

1.63071

49

1.57100

1.58647

1.60065

1.61365

1.62556

1.63646

1.64643

1.65555

1.66389

1.67150

1.67846

1.68481

1.69061

50

1.65623

1.67023

1.68306

1.69479

1.70553

1.71534

1.72431

1.73251

1.73999

1.74683

1.75306

1.75875

1.76394

51

1.74773

1.75967

1.77059

1.78057

1.78968

1.79800

1.80559

1.81252

1.81885

1.82461

1.82987

1.83467

1.83904

52

1.86208

1.87121

1.87954

1.88714

1.89406

1.90038

1.90613

1.91138

1.91616

1.92051

1.92448

1.92809

1.93138

53

2.00554

2.01078

2.01555

2.01989

2.02384

2.02744

2.03071

2.03368

2.03639

2.03886

2.04110

2.04314

2.04500

54

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

55

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

56

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

57

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

58

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

59

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

60

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

61

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

62

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

63

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

64

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

65

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

41

1.31604

42

1.35843

1.36463

43

1.40186

1.40799

1.41360

44

1.44684

1.45288

1.45839

1.46343

45

1.49321

1.49912

1.50452

1.50944

1.51394

46

1.54049

1.54623

1.55147

1.55626

1.56062

1.56461

47

1.58838

1.59390

1.59893

1.60352

1.60771

1.61153

1.61502

48

1.63643

1.64165

1.64640

1.65075

1.65471

1.65832

1.66161

1.66461

49

1.69590

1.70072

1.70513

1.70914

1.71280

1.71614

1.71918

1.72195

1.72447

50

1.76868

1.77299

1.77693

1.78051

1.78378

1.78676

1.78948

1.79195

1.79420

1.79625

51

1.84302

1.84665

1.84996

1.85297

1.85572

1.85822

1.86050

1.86257

1.86446

1.86618

1.86775

52

1.93438

1.93711

1.93960

1.94186

1.94392

1.94580

1.94751

1.94906

1.95048

1.95177

1.95294

1.95401

53

2.04669

2.04823

2.04963

2.05090

2.05206

2.05312

2.05408

2.05495

2.05575

2.05647

2.05713

2.05773

2.05827

54

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

2.19418

55

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

5.24036

56

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

5.57719

57

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

5.94735

58

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

6.37397

59

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

60

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

61

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

62

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

63

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

64

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

65

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

54

2.19418

55

5.24036

5.24036

56

5.57719

5.57719

5.57719

57

5.94735

5.94735

5.94735

5.94735

58

6.37397

6.37397

6.37397

6.37397

6.37397

59

6.94008

6.94008

6.94008

6.94008

6.94008

6.94008

60

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

7.53408

61

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

8.17702

62

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

9.10248

63

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

10.46145

64

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

11.93314

65

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

13.56101

28

0.98433

1.01133

1.03473

1.05474

1.07152

1.08487

1.09505

1.10108

1.10192

1.09773

1.14268

1.16870

29

1.05898

1.08740

1.11063

1.13031

1.14668

1.15995

1.16988

1.17677

1.17957

1.17714

1.16966

1.19751

30

1.13621

1.16639

1.19109

1.21050

1.22646

1.23924

1.24907

1.25569

1.25940

1.25907

1.25346

1.28165

31

1.21566

1.24762

1.27422

1.29522

1.31087

1.32320

1.33252

1.33903

1.34247

1.34313

1.33980

1.36840

32

1.29776

1.33164

1.36012

1.38313

1.40047

1.41243

1.42124

1.42718

1.43049

1.43084

1.42856

1.45769

33

1.38316

1.41928

1.44976

1.47474

1.49419

1.50791

1.51624

1.52157

1.52421

1.52438

1.52173

1.55146

34

1.47334

1.51058

1.54291

1.56952

1.59061

1.60616

1.61598

1.62042

1.62208

1.62125

1.61815

1.64835

35

1.56913

1.60733

1.64022

1.66825

1.69055

1.70739

1.71874

1.72440

1.72475

1.72255

1.71811

1.74861

36

1.67173

1.71033

1.74353

1.77149

1.79473

1.81234

1.82458

1.83145

1.83270

1.82876

1.82254

1.85314

37

1.78239

1.82053

1.85336

1.88092

1.90344

1.92147

1.93402

1.94137

1.94351

1.94016

1.93175

1.96219

38

1.90242

1.93931

1.97080

1.99722

2.01865

2.03531

2.04779

2.05501

2.05725

2.05448

2.04639

2.07636

39

2.02868

2.06360

2.09359

2.11847

2.13860

2.15405

2.16504

2.17219

2.17429

2.17164

2.16418

2.19364

40

2.16121

2.19396

2.22171

2.24491

2.26335

2.27739

2.28709

2.29265

2.29470

2.29192

2.28462

2.31355

41

2.29207

2.32254

2.34784

2.36857

2.38518

2.39743

2.40565

2.40989

2.41032

2.40758

2.40023

2.42853

42

2.42770

2.45591

2.47880

2.49696

2.51100

2.52138

2.52778

2.53054

2.52966

2.52529

2.51805

2.54568

43

2.56845

2.59400

2.61453

2.63018

2.64157

2.64930

2.65382

2.65475

2.65240

2.64673

2.63787

2.66482

44

2.72137

2.74472

2.76213

2.77503

2.78355

2.78829

2.78987

2.78868

2.78428

2.77698

2.76666

2.79281

45

2.85393

2.90898

2.92372

2.93302

2.93838

2.93988

2.93809

2.93364

2.92687

2.91728

2.90514

2.93036

46

2.99806

3.05139

3.10011

3.10624

3.10747

3.10535

3.09990

3.09169

3.08130

3.06906

3.05438

3.07850

47

3.15456

3.20576

3.25247

3.29501

3.29260

3.28586

3.27638

3.26411

3.24959

3.23338

3.21578

3.23860

48

3.32623

3.37472

3.41887

3.45902

3.49550

3.48457

3.46989

3.45309

3.43405

3.41328

3.39130

3.41256

49

3.51974

3.56470

3.60556

3.64266

3.67631

3.70682

3.68727

3.66456

3.64039

3.61451

3.58743

3.60677

50

3.74067

3.78089

3.81736

3.85042

3.88035

3.90744

3.93195

3.90353

3.87258

3.84082

3.80793

3.82487

51

3.99231

4.02635

4.05714

4.08500

4.11017

4.13292

4.15347

4.17202

4.13452

4.09513

4.05560

4.06958

52

4.28398

4.30964

4.33281

4.35371

4.37257

4.38957

4.40491

4.41873

4.43119

4.38417

4.33593

4.34622

53

4.62199

4.63658

4.64970

4.66152

4.67215

4.68172

4.69034

4.69809

4.70506

4.71134

4.65438

4.66005

54

5.02945

5.02945

5.02945

5.02945

5.02945

5.02945

5.02945

5.02945

5.02945

5.02945

5.02945

5.02945

55

8.45022

8.45022

8.45022

8.45022

8.45022

8.45022

8.45022

8.45022

8.45022

8.45022

8.45022

8.45022

56

8.81293

8.81293

8.81293

8.81293

8.81293

8.81293

8.81293

8.81293

8.81293

8.81293