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SUPERANNUATION (FAMILY LAW - SUPERANNUATION ACT 1976) ORDERS 2004 2004 NO. 86 - SCHEDULE 1

Methods and factors used to determine scheme value in relation to member spouse

(section 2.04)

Part 1 Methods

1 Methods and factors for interests of members in the CSS

For an interest in the CSS mentioned in an item in the following table, the method or factor is mentioned in the item.

Item


Kind of interest


Method or factor


1


An interest that a person has in the CSS if the person is:

(a) an eligible employee; and
(b) aged 65 years or less at the operative time.


ABC + ASC + PCI + (AP × S × PF y+m,s ) +
(ABC × RPF y+m,s ) + (SG × LSF y+m,s )

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




AP is:

(a) the accrued pension multiple at the operative time calculated as the pension multiple that would apply under section 56 of the Act for the person's period of contributory service at the operative time if he or she were aged 65; or
(b) if section 146MB of the 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 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.
PF y+m,s is the factor calculated by:

where:
PF y,s is the valuation factor mentioned in Table 1A (males) or Table 1B (females) in this Schedule that applies at the person's age in completed years and period of membership in completed years at the operative time.




m is the number of complete months of the person's age that are not included in the completed years of age at the operative time.
PF y+1,s is the valuation factor mentioned in Table 1A (males) or Table 1B (females) in this Schedule that would apply to the person if the person's age in completed years and period of membership in completed years were one year more than they are at the operative time.
RPF y+m,s is the factor calculated by:




where:
RPF y,s is the valuation factor mentioned in an item in Table 2A (males) or Table 2B (females) in this Schedule that applies at the person's age in completed years and period of membership in completed years at the operative time.
"m" has the meaning given above.




RPF y+1,s is the valuation factor mentioned in Table 2A (males) or Table 2B (females) in this Schedule that would apply to the person if the person's age in completed years were one year more than it is at the operative time.
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 operative time.
LSF y+m,s is the factor calculated by:

where:
LSF y,s is the valuation factor mentioned in Table 3A (males) or Table 3B (females) in this Schedule that applies at the person's age in completed years and period of membership in completed years at the operative time.
"m" has the meaning given above.
LSF y+1,s is the valuation factor mentioned in Table 3A (males) or Table 3B (females) in this Schedule that would apply to the person if the person's age in completed years were one year more than it is at the operative time.


2


An interest that a person has in the CSS if the person is:

(a) an eligible employee; and
(b) aged more than 65 years at the operative time.


ABC + ASC + PCI + (P × F y+m )

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 Act) to which the person would be entitled under section 56 of the Act if he or she:

(a) had ceased to be an eligible employee at the operative time; and
(b) had not made an election under section 57AA of the Act.




F y+m is the factor calculated by:

where:
F y is the age pensioner — 67% reversion — valuation factor for the person's gender mentioned in column 2 or 3 of Table 4 in this Schedule that applies at the person's age in completed years at the operative time.
"m" has the meaning given in item 1.
F y+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 Schedule that would apply to the person if the person's age in completed years were one year more than it is at the operative time.


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 Act to have Division 3 of Part IX of the Act apply to him or her; and


ABC + ASC + PCI + (ABC × 2.5 × DF y+m )

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 operative time; or



(b) deferred benefits have yet to become payable to the person under subsection 138 (2) of the Act;
except if a transfer value has been paid by or in respect of the person under the 1922 Act or the Act.


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

DF y+m is the factor calculated by:




where:
DF y is the valuation factor for the person's gender mentioned in Table 5 in this Schedule that applies at the person's age in completed years at the operative time.
"m" has the meaning given in item 1.
DF y+1 is the valuation factor for the person's gender mentioned in Table 5 in this Schedule that would apply to the person if the person's age in completed years were one year more than it is at the operative time.


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 Act to have Division 3 of Part IX of the Act apply to him or her; and
(b) deferred benefits have yet to become payable to the person under subsection 138 (2) of the Act; and
(c) a transfer value has been paid by or in respect of the person under section 128 of the Act.


ABC + ASC + PCI + (2.5 × (ABC - MTV) + TTV - MTV) × DF y+m

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 Act, plus the accumulated interest that would be calculated on that amount if the deferred benefits had become payable at the operative time; or
(b) if section 146MB of the 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 operative time because of the agreement or order.

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 Act; and




(ii) ending on the operative time;
as if the entire transfer value or values have been paid into the CSS Fund; or
(b) if section 146MB of the 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 operative time.

DF y+m is the factor calculated by:

where:
DF y is the valuation factor for the person's gender mentioned in Table 5 in this Schedule that applies at the person's age in completed years at the operative time.
"m" has the meaning given in item 1.
DF y+1 is the valuation factor for the person's gender mentioned in Table 5 in this Schedule that would apply to the person if the person's age in completed years were one year more than it is at the operative time.


5


An interest that a person has in the CSS if:

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


(NIP × G y+m ) + PCI + (P × F y+m )

where:
NIP is the person's annual pension that is fixed in nominal dollars at the operative time.
G y+m is the factor calculated by:



(b) in that election, the person did not also postpone, under subsection 110TA (2) of the Act, payment of his or her additional age retirement pension; and
(c) the person has not made an election under section 64 of the Act to commute his or her additional age retirement pension; and
(d) the retirement benefits the person has postponed under section 110T of the Act have yet to become payable under section 110TB of the Act.


where:
G y is the valuation factor for the person's gender and type of pension mentioned in Table 6 in this Schedule that applies at the person's age in completed years at the operative time.
"m" has the meaning given in item 1.
G y+1 is the valuation factor for the person's gender and type of pension mentioned in Table 6 in this Schedule that would apply to the person if the person's age in completed years were one year more than it is at the operative time.
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 operative time; or
(b) if section 146MB of the Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (c) of the Act.




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





F y+m is the factor calculated by:

where:
F y is:

(a) in the case of a person who has made an election under section 110TBA of the Act — the age pensioner — 85% reversion — valuation factor for the person's gender mentioned in column 4 or 5 of Table 4 in this Schedule that applies at the person's age in completed years at the operative time; 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 Schedule that applies at the person's age in completed years at the operative time.

m has the meaning given in item 1.
F y+1 is:

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


6


An interest that a person has in the CSS if:

(a) the person has made an election under section 110T of the 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 Act, payment of his or her additional age retirement pension; and
(c) the person has made an election under section 64 of the Act to commute his or her additional age retirement pension; and


PCI + (P × F y+m )

where:
"PCI" has the meaning given in item 5.
"P "has the meaning given in item 5.
F y+m has the meaning given in item 2.



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



7


An interest that a person has in the CSS if:

(a) the person has made an election under section 110T of the 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 Act, that payment of his or her additional age retirement pension was also to be postponed; and


ABC + ASC + PCI + (P × F y+m )

where:
ABC is:

(a) the person's accumulated basic contributions as those contributions would be calculated if they had become payable at the operative time; or
(b) if section 146MB of the Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (a) of the Act.

ASC is:

(a) the sum of the following amounts, as those amounts would be calculated if they had become payable at the operative time:
(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 Act; or



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


(b) if section 146MB of the 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.
F y+m has the meaning given in item 2.


8


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


ABC + ASC + PCI + (AP × AS × DUP y+m )

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 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 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 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 with section 144H of the Act as modified by Schedule 11 to the Eligible Employees Regulations, over the period from that date to the operative time.
DUP y+m is the factor calculated by:




where:
DUP y is the delayed updated pension valuation factor for the person's gender mentioned in Table 7 in this Schedule that applies at the person's age in completed years at the operative time.
"m" has the meaning given in item 1.
DUP y+1 is the delayed updated pension valuation factor for the person's gender mentioned in Table 7 in this Schedule that would apply to the person if the person's age in completed years were one year more than it is at the operative time.


9


An interest that a person has in the CSS if he or she is entitled to an associate deferred benefit under section 146MC of the Act.


FLS + UFLS
where:
FLS is the sum of:

(a) the funded component of the transfer amount; and
(b) the interest determined under section 154A of the Act;

less the sum of any reductions that apply for the purposes of section 146MF of the Act, as if the benefit had become payable at the operative time.
UFLS is the lump sum value of the unfunded component of the transfer amount as increased by step 2A in section 2.07 of these Orders as if the benefit had become payable at the operative time, less the sum of any reductions that apply for the purpose of section 146MF of the Act.


10


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

(a) is entitled to a pension (other than an orphan pension or associate pension) under the Act; or
(b) would be entitled to a pension of that kind if the pension had not been suspended under section 73A of the Act.


(IP × F y+m ) + (NIP × G y+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 operative time:
(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 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 operative time, less any part of the pension that takes account of the existence of 1 or more eligible children or partially dependent children.

F y+m is the factor calculated by:

where:
F y is the valuation factor for the person's gender and type of pension mentioned in Table 4 in this Schedule that applies at the person's age in completed years at the operative time.




m is the number of complete months of the person's age that are not included in the completed years of age at the operative time.
F y+1 is the valuation factor for the person's gender and type of pension mentioned in Table 4 in this Schedule that would apply to the person if the person's age in completed years were one year more than it is at the operative time.




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 operative time:
(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 Act; and
(b) in any other case — the person's annual pension (if any) that is fixed in nominal dollars at the operative time.




G y+m is the factor calculated by:

where:
G y is the valuation factor for the person's gender and type of pension mentioned in Table 6 in this Schedule that applies at the person's age in completed years at the operative time.




m has the meaning given above.
G y+1 is the valuation factor for the person's gender and type of pension mentioned in Table 6 in this Schedule that would apply to the person if the person's age in completed years were one year more than it is at the operative time.


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 Act:

(a) an associate additional pension;
(b) an associate standard pension.


(AIP × F y+m ) + (ANIP × G y+m )

where:
AIP is the person's annual pension that is subject to indexation in accordance with the consumer price index at the operative time.
F y+m is the factor calculated by:

where:
F y is the valuation factor for the person's gender mentioned in Table 8 in this Schedule that applies at the person's age in completed years at the operative time.




m has the meaning given in item 1.
F y+1 is the valuation factor for the person's gender mentioned in Table 8 in this Schedule that would apply to the person if the person's age in completed years were one year more than it is at the operative time.




ANIP is the person's annual pension (if any) that is fixed in nominal dollars at the operative time.




G y+m is the factor calculated by:

where:
G y is the valuation factor for the person's gender mentioned in Table 9 in this Schedule that applies at the person's age in completed years at the operative time.




m has the meaning given in item 1.
G y+1 is the valuation factor for the person's gender mentioned in Table 9 in this Schedule that would apply to the person if the person's age in completed years were one year more than it is at the operative time.


12


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


ADIP × F y+m

where:
ADIP is the person's annual pension that is subject to indexation in accordance with the consumer price index at the operative time.
F y+m is the factor calculated by:




where:
F y is the valuation factor for the person's gender and type of pension mentioned in Table 10 in this Schedule that applies at the person's age in completed years at the operative time.
"m" has the meaning given in item 1.
F y+1 is the valuation factor for the person's gender mentioned in Table 10 in this Schedule that would apply to the person if the person's age in completed years were one year more than it is at the operative time.


Part 2 Scheme factors

Table 1A Pension valuation factors (PF) for eligible employees — males

Age


Period of membership (years)












0


1


2


3


4


5


6


7


8


9


10


11


28


0.70379


0.73593


0.76297


0.78473


0.80251


0.83030


0.85871


0.88792


0.91720


0.93029


0.94008


0.96714


29


0.73567


0.77040


0.79774


0.82000


0.83706


0.86320


0.88809


0.91400


0.94109


0.95502


0.96536


0.99203


30


0.76488


0.80240


0.83252


0.85504


0.87259


0.89761


0.92067


0.94276


0.96631


0.98150


0.99281


1.01922


31


0.79251


0.83150


0.86460


0.89005


0.90782


0.93305


0.95483


0.97490


0.99433


1.01055


1.02325


1.04959


32


0.81810


0.85913


0.89376


0.92240


0.94327


0.96843


0.99036


1.00901


1.02624


1.04317


1.05702


1.08350


33


0.84130


0.88478


0.92155


0.95177


0.97600


1.00345


1.02521


1.04393


1.05957


1.07720


1.09181


1.11855


34


0.86499


0.91052


0.94972


0.98202


1.00771


1.03755


1.06151


1.07983


1.09536


1.11334


1.12858


1.15561


35


0.88740


0.93494


0.97601


1.01061


1.03822


1.07080


1.09708


1.11754


1.13242


1.15133


1.16680


1.19411


36


0.90903


0.95692


0.99988


1.03622


1.06604


1.10194


1.13097


1.15370


1.17068


1.19004


1.20636


1.23392


37


0.93250


0.97839


1.02141


1.05950


1.09092


1.13048


1.16288


1.18834


1.20755


1.22789


1.24452


1.27228


38


0.95652


1.00155


1.04205


1.07991


1.11296


1.15558


1.19171


1.22059


1.24253


1.26326


1.28073


1.30859


39


0.98463


1.02813


1.06737


1.10222


1.13480


1.18057


1.21984


1.25258


1.27800


1.29891


1.31662


1.34452


40


1.01822


1.05920


1.09639


1.12955


1.15861


1.20532


1.24783


1.28378


1.31316


1.33357


1.35127


1.37907


41


1.04864


1.09146


1.12534


1.15581


1.18267


1.22680


1.27001


1.30914


1.34169


1.36184


1.37875


1.40620


42


1.08327


1.12741


1.16302


1.18966


1.21345


1.25330


1.29360


1.33337


1.36922


1.38891


1.40540


1.43232


43


1.12160


1.16762


1.20438


1.23265


1.25207


1.28667


1.32222


1.35878


1.39523


1.41450


1.43038


1.45661


44


1.16351


1.21219


1.25076


1.28002


1.30095


1.32881


1.35854


1.38988


1.42285


1.44160


1.45697


1.48244


45


1.20081


1.26096


1.30215


1.33307


1.35477


1.38208


1.40426


1.42917


1.45645


1.47388


1.48866


1.51334


46


1.24484


1.30416


1.35781


1.39126


1.41441


1.44018


1.46147


1.47799


1.49819


1.51428


1.52762


1.55148


47


1.29637


1.35459


1.40705


1.45395


1.47948


1.50368


1.52294


1.53820


1.54913


1.56316


1.57497


1.59790


48


1.35647


1.41330


1.46415


1.50942


1.54942


1.57158


1.58872


1.60143


1.61069


1.62265


1.63212


1.65397


49


1.44030


1.49527


1.54401


1.58701


1.62480


1.65773


1.67201


1.68186


1.68787


1.69789


1.70479


1.72520


50


1.55053


1.60231


1.64784


1.68752


1.72194


1.75170


1.77719


1.78316


1.78538


1.79167


1.79599


1.81446


51


1.68284


1.72874


1.76870


1.80308


1.83235


1.85715


1.87808


1.89550


1.89260


1.89443


1.89405


1.90979


52


1.85950


1.89597


1.92719


1.95357


1.97547


1.99330


2.00770


2.01922


2.02815


2.02403


2.01808


2.03011


53


2.10071


2.12168


2.13886


2.15263


2.16325


2.17094


2.17599


2.17891


2.18018


2.18880


2.17528


2.18219


54


2.43522


2.43177


2.42751


2.42234


2.41632


2.40939


2.40149


2.39266


2.38328


2.38328


2.38328


2.38328


55


5.77571


5.76883


5.76041


5.75001


5.73740


5.72270


5.70579


5.68651


5.66496


5.66496


5.66496


5.66496


56


6.12230


6.11565


6.10758


6.09772


6.08552


6.07073


6.05350


6.03367


6.01106


6.01106


6.01106


6.01106


57


6.50519


6.49854


6.49055


6.48085


6.46899


6.45434


6.43657


6.41585


6.39203


6.39203


6.39203


6.39203


58


6.94219


6.94219


6.93399


6.92414


6.91219


6.89757


6.87950


6.85759


6.83206


6.83206


6.83206


6.83206


59


7.52187


7.52187


7.52187


7.51167


7.49942


7.48454


7.46636


7.44388


7.41663


7.41663


7.41663


7.41663


60


8.12940


8.12940


8.12940


8.12940


8.11625


8.10048


8.08132


8.05791


8.02896


8.02896


8.02896


8.02896


61


8.78738


8.78738


8.78738


8.78738


8.78738


8.76973


8.74854


8.72281


8.69136


8.69136


8.69136


8.69136


62


9.73435


9.73435


9.73435


9.73435


9.73435


9.73435


9.71024


9.68130


9.64617


9.64617


9.64617


9.64617


63


11.12165


11.12165


11.12165


11.12165


11.12165


11.12165


11.12165


11.08816


11.04797


11.04797


11.04797


11.04797


64


12.59937


12.59937


12.59937


12.59937


12.59937


12.59937


12.59937


12.59937


12.55311


12.55311


12.55311


12.55311


65


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


Age


Period of membership (years)













12


13


14


15


16


17


18


19


20


21


22


23


24


28


0.99242














29


1.01693


1.04011













30


1.04386


1.06678


1.08808












31


1.07414


1.09697


1.11816


1.13780











32


1.10816


1.13109


1.15236


1.17207


1.19028










33


1.14344


1.16657


1.18802


1.20788


1.22624


1.24319









34


1.18076


1.20412


1.22578


1.24582


1.26434


1.28143


1.29718








35


1.21951


1.24309


1.26494


1.28515


1.30383


1.32105


1.33692


1.35153







36


1.25954


1.28331


1.30533


1.32569


1.34450


1.36184


1.37781


1.39250


1.40601






37


1.29807


1.32199


1.34414


1.36461


1.38351


1.40093


1.41697


1.43173


1.44529


1.45773





38


1.33446


1.35844


1.38063


1.40113


1.42005


1.43748


1.45353


1.46828


1.48184


1.49428


1.50569




39


1.37041


1.39440


1.41659


1.43708


1.45598


1.47339


1.48941


1.50414


1.51767


1.53008


1.54146


1.55189



40


1.40486


1.42875


1.45082


1.47120


1.48999


1.50729


1.52320


1.53782


1.55125


1.56357


1.57486


1.58520


1.59468


41


1.43165


1.45520


1.47695


1.49702


1.51552


1.53254


1.54820


1.56258


1.57578


1.58788


1.59897


1.60913


1.61843


42


1.45725


1.48030


1.50158


1.52121


1.53929


1.55592


1.57120


1.58524


1.59811


1.60992


1.62073


1.63064


1.63970


43


1.48089


1.50332


1.52402


1.54309


1.56065


1.57679


1.59162


1.60524


1.61772


1.62916


1.63964


1.64923


1.65801


44


1.50599


1.52773


1.54778


1.56624


1.58322


1.59882


1.61315


1.62629


1.63835


1.64939


1.65949


1.66874


1.67720


45


1.53613


1.55716


1.57652


1.59435


1.61073


1.62578


1.63959


1.65225


1.66386


1.67448


1.68421


1.69310


1.70124


46


1.57350


1.59379


1.61247


1.62964


1.64542


1.65990


1.67318


1.68535


1.69650


1.70670


1.71603


1.72457


1.73237


47


1.61904


1.63850


1.65639


1.67283


1.68791


1.70175


1.71443


1.72604


1.73668


1.74640


1.75529


1.76342


1.77085


48


1.67409


1.69258


1.70956


1.72514


1.73943


1.75253


1.76452


1.77550


1.78554


1.79472


1.80311


1.81077


1.81777


49


1.74395


1.76116


1.77695


1.79142


1.80468


1.81681


1.82792


1.83807


1.84735


1.85583


1.86357


1.87064


1.87710


50


1.83139


1.84691


1.86112


1.87413


1.88603


1.89691


1.90685


1.91593


1.92423


1.93180


1.93871


1.94502


1.95077


51


1.92420


1.93737


1.94942


1.96042


1.97047


1.97965


1.98802


1.99567


2.00264


2.00900


2.01480


2.02009


2.02491


52


2.04110


2.05112


2.06026


2.06860


2.07620


2.08313


2.08944


2.09520


2.10045


2.10523


2.10958


2.11355


2.11716


53


2.18848


2.19421


2.19942


2.20416


2.20847


2.21240


2.21597


2.21922


2.22218


2.22487


2.22732


2.22955


2.23158


54


2.38328


2.38328


2.38328


2.38328


2.38328


2.38328


2.38328


2.38328


2.38328


2.38328


2.38328


2.38328


2.38328


55


5.66496


5.66496


5.66496


5.66496


5.66496


5.66496


5.66496


5.66496


5.66496


5.66496


5.66496


5.66496


5.66496


56


6.01106


6.01106


6.01106


6.01106


6.01106


6.01106


6.01106


6.01106


6.01106


6.01106


6.01106


6.01106


6.01106


57


6.39203


6.39203


6.39203


6.39203


6.39203


6.39203


6.39203


6.39203


6.39203


6.39203


6.39203


6.39203


6.39203


58


6.83206


6.83206


6.83206


6.83206


6.83206


6.83206


6.83206


6.83206


6.83206


6.83206


6.83206


6.83206


6.83206


59


7.41663


7.41663


7.41663


7.41663


7.41663


7.41663


7.41663


7.41663


7.41663


7.41663


7.41663


7.41663


7.41663


60


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896


61


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


62


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


63


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


64


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


65


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


Age


Period of membership (years)













25


26


27


28


29


30


31


32


33


34


35


36


37


41


1.62694














42


1.64799


1.65557













43


1.66603


1.67337


1.68007












44


1.68494


1.69201


1.69846


1.70436











45


1.70867


1.71546


1.72167


1.72733


1.73250










46


1.73950


1.74600


1.75195


1.75737


1.76232


1.76684









47


1.77763


1.78383


1.78948


1.79464


1.79934


1.80363


1.80755








48


1.82416


1.82999


1.83531


1.84017


1.84460


1.84863


1.85232


1.85567







49


1.88299


1.88836


1.89326


1.89773


1.90180


1.90552


1.90890


1.91199


1.91480






50


1.95602


1.96080


1.96516


1.96914


1.97276


1.97606


1.97907


1.98181


1.98431


1.98658





51


2.02931


2.03331


2.03696


2.04028


2.04331


2.04607


2.04858


2.05087


2.05296


2.05485


2.05658




52


2.12045


2.12345


2.12617


2.12866


2.13092


2.13298


2.13486


2.13656


2.13812


2.13953


2.14082


2.14199



53


2.23342


2.23510


2.23663


2.23802


2.23929


2.24044


2.24149


2.24244


2.24331


2.24410


2.24482


2.24547


2.24607


54


2.38328


2.38328


2.38328


2.38328


2.38328


2.38328


2.38328


2.38328


2.38328


2.38328


2.38328


2.38328


2.38328


55


5.66496


5.66496


5.66496


5.66496


5.66496


5.66496


5.66496


5.66496


5.66496


5.66496


5.66496


5.66496


5.66496


56


6.01106


6.01106


6.01106


6.01106


6.01106


6.01106


6.01106


6.01106


6.01106


6.01106


6.01106


6.01106


6.01106


57


6.39203


6.39203


6.39203


6.39203


6.39203


6.39203


6.39203


6.39203


6.39203


6.39203


6.39203


6.39203


6.39203


58


6.83206


6.83206


6.83206


6.83206


6.83206


6.83206


6.83206


6.83206


6.83206


6.83206


6.83206


6.83206


6.83206


59


7.41663


7.41663


7.41663


7.41663


7.41663


7.41663


7.41663


7.41663


7.41663


7.41663


7.41663


7.41663


7.41663


60


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896


61


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


62


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


63


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


64


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


65


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


Age


Period of membership (years)












38


39


40


41


42


43


44


45


46


47


48


49


54


2.38328













55


5.66496


5.66496












56


6.01106


6.01106


6.01106











57


6.39203


6.39203


6.39203


6.39203










58


6.83206


6.83206


6.83206


6.83206


6.83206









59


7.41663


7.41663


7.41663


7.41663


7.41663


7.41663








60


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896


8.02896







61


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136


8.69136






62


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617


9.64617





63


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797


11.04797




64


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311


12.55311



65


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


14.20157


Table 1B Pension valuation factors (PF) for eligible employees — females

Age


Period of membership (years)












0


1


2


3


4


5


6


7


8


9


10


11


28


1.49751


1.51224


1.51821


1.51603


1.50628


1.53654


1.56313


1.58456


1.59917


1.59332


1.65897


1.69707


29


1.56990


1.57898


1.58491


1.58255


1.57258


1.60228


1.62822


1.65070


1.66816


1.66495


1.65464


1.69434


30


1.65074


1.65408


1.65423


1.65201


1.64201


1.67066


1.69613


1.71805


1.73674


1.73649


1.72901


1.76818


31


1.74451


1.73780


1.73211


1.72405


1.71440


1.74207


1.76657


1.78815


1.80639


1.80748


1.80322


1.84199


32


1.84368


1.83629


1.82006


1.80597


1.79031


1.81713


1.84069


1.86134


1.87933


1.87997


1.87718


1.91571


33


1.95037


1.94196


1.92497


1.89975


1.87776


1.89678


1.91950


1.93921


1.95628


1.95666


1.95344


1.99183


34


2.06736


2.05610


2.03730


2.01061


1.97639


1.98675


2.00076


2.01923


2.03499


2.03409


2.03037


2.06846


35


2.19174


2.17711


2.15450


2.12524


2.08890


2.08879


2.09313


2.10199


2.11610


2.11353


2.10822


2.14583


36


2.32520


2.30611


2.27905


2.24501


2.20532


2.20564


2.19833


2.19650


2.20008


2.19546


2.18814


2.22504


37


2.46864


2.44441


2.41167


2.37211


2.32672


2.32629


2.31887


2.30421


2.29609


2.29224


2.28244


2.31854


38


2.62354


2.59279


2.55365


2.50732


2.45547


2.45207


2.44330


2.42803


2.40596


2.40282


2.39347


2.42867


39


2.77814


2.74722


2.70131


2.64839


2.58960


2.58340


2.57154


2.55490


2.53225


2.52926


2.52068


2.55513


40


2.93103


2.90048


2.85456


2.79472


2.72923


2.71997


2.70522


2.68540


2.66139


2.65826


2.64989


2.68357


41


3.06989


3.04060


2.99551


2.93614


2.86396


2.85122


2.83344


2.81080


2.78367


2.78058


2.77219


2.80498


42


3.20236


3.17522


3.13183


3.07368


3.00230


2.98598


2.96472


2.93908


2.90916


2.90420


2.89596


2.92784


43


3.33686


3.31209


3.27125


3.21509


3.14513


3.12428


3.09945


3.07035


3.03746


3.03102


3.02094


3.05190


44


3.48196


3.46088


3.42224


3.36843


3.30017


3.27428


3.24456


3.21159


3.17497


3.16668


3.15498


3.18488


45


3.59566


3.62206


3.58698


3.53512


3.46890


3.43758


3.40239


3.36414


3.32334


3.31248


3.29874


3.32744


46


3.71928


3.75135


3.76598


3.71743


3.65280


3.61552


3.57440


3.53020


3.48369


3.46987


3.45330


3.48063


47


3.86380


3.89117


3.91181


3.91531


3.85375


3.80920


3.76161


3.71101


3.65811


3.63987


3.62008


3.64582


48


4.03203


4.05535


4.07091


4.08061


4.07345


4.02202


3.96648


3.90882


3.84898


3.82568


3.80107


3.82493


49


4.23142


4.25122


4.26218


4.26621


4.26528


4.25986


4.19657


4.13009


4.06242


4.03353


4.00331


4.02492


50


4.46893


4.48440


4.49098


4.48954


4.48207


4.47054


4.45536


4.38006


4.30252


4.26720


4.23066


4.24950


51


4.73555


4.74544


4.74679


4.74015


4.72636


4.70745


4.68541


4.66058


4.57317


4.52956


4.48583


4.50131


52


5.04108


5.04273


5.03705


5.02388


5.00370


4.97731


4.94674


4.91401


4.87937


4.82756


4.77442


4.78576


53


5.38998


5.38158


5.36604


5.34445


5.31650


5.28257


5.24339


5.20102


5.15749


5.16437


5.10191


5.10813


54


5.80626


5.78471


5.75719


5.72395


5.68601


5.64288


5.59481


5.54248


5.48795


5.48795


5.48795


5.48795


55


9.64922


9.62060


9.58448


9.53832


9.48259


9.41897


9.34662


9.26601


9.17824


9.17824


9.17824


9.17824


56


9.99999


9.97426


9.94199


9.90125


9.84919


9.78633


9.71456


9.63296


9.54204


9.54204


9.54204


9.54204


57


10.40980


10.38622


10.35685


10.32001


10.27349


10.21406


10.14228


10.06034


9.96717


9.96717


9.96717


9.96717


58


10.77132


10.77132


10.74342


10.70867


10.66508


10.61005


10.53972


10.45480


10.35784


10.35784


10.35784


10.35784


59


11.22934


11.22934


11.22934


11.19617


11.15483


11.10298


11.03751


10.95386


10.85284


10.85284


10.85284


10.85284


60


11.76349


11.76349


11.76349


11.76349


11.72334


11.67331


11.61056


11.53133


11.43009


11.43009


11.43009


11.43009


61


12.14610


12.14610


12.14610


12.14610


12.14610


12.09273


12.02625


11.94284


11.83753


11.83753


11.83753


11.83753


62


12.72840


12.72840


12.72840


12.72840


12.72840


12.72840


12.65705


12.56816


12.45664


12.45664


12.45664


12.45664


63


13.59165


13.59165


13.59165


13.59165


13.59165


13.59165


13.59165


13.49569


13.37612


13.37612


13.37612


13.37612


64


14.52730


14.52730


14.52730


14.52730


14.52730


14.52730


14.52730


14.52730


14.39747


14.39747


14.39747


14.39747


65


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


Age


Period of membership (years)













12


13


14


15


16


17


18


19


20


21


22


23


24


28


1.73406














29


1.73292


1.77035













30


1.80620


1.84304


1.87873












31


1.87958


1.91598


1.95120


1.98524











32


1.95303


1.98914


2.02404


2.05775


2.09028










33


2.02898


2.06490


2.09959


2.13307


2.16536


2.19647









34


2.10528


2.14086


2.17519


2.20830


2.24021


2.27093


2.30050








35


2.18217


2.21723


2.25105


2.28363


2.31501


2.34521


2.37425


2.40215







36


2.26064


2.29498


2.32807


2.35993


2.39058


2.42006


2.44838


2.47559


2.50170






37


2.35336


2.38689


2.41918


2.45024


2.48010


2.50879


2.53635


2.56279


2.58816


2.61249





38


2.46257


2.49519


2.52657


2.55673


2.58570


2.61351


2.64020


2.66580


2.69034


2.71385


2.73637




39


2.58828


2.62015


2.65078


2.68019


2.70843


2.73551


2.76148


2.78638


2.81022


2.83306


2.85492


2.87583



40


2.71595


2.74706


2.77692


2.80559


2.83308


2.85943


2.88468


2.90887


2.93203


2.95420


2.97540


2.99568


3.01506


41


2.83648


2.86671


2.89571


2.92353


2.95019


2.97573


3.00019


3.02360


3.04600


3.06743


3.08792


3.10751


3.12623


42


2.95843


2.98778


3.01591


3.04287


3.06869


3.09341


3.11707


3.13970


3.16135


3.18204


3.20182


3.22072


3.23877


43


3.08158


3.11003


3.13729


3.16339


3.18837


3.21228


3.23514


3.25701


3.27791


3.29788


3.31696


3.33518


3.35257


44


3.21353


3.24097


3.26723


3.29237


3.31642


3.33941


3.36140


3.38240


3.40247


3.42164


3.43994


3.45742


3.47409


45


3.35493


3.38123


3.40639


3.43045


3.45345


3.47543


3.49644


3.51650


3.53565


3.55394


3.57139


3.58804


3.60392


46


3.50678


3.53178


3.55568


3.57853


3.60035


3.62119


3.64109


3.66008


3.67821


3.69551


3.71201


3.72775


3.74275


47


3.67042


3.69392


3.71638


3.73782


3.75829


3.77783


3.79648


3.81427


3.83123


3.84741


3.86284


3.87754


3.89156


48


3.84773


3.86949


3.89025


3.91007


3.92898


3.94701


3.96421


3.98061


3.99624


4.01114


4.02533


4.03886


4.05175


49


4.04553


4.06520


4.08395


4.10183


4.11888


4.13513


4.15061


4.16537


4.17942


4.19281


4.20556


4.21770


4.22927


50


4.26745


4.28456


4.30087


4.31640


4.33120


4.34529


4.35871


4.37149


4.38365


4.39523


4.40626


4.41675


4.42674


51


4.51604


4.53007


4.54343


4.55615


4.56825


4.57976


4.59072


4.60115


4.61106


4.62050


4.62948


4.63802


4.64614


52


4.79655


4.80680


4.81656


4.82583


4.83465


4.84304


4.85102


4.85860


4.86581


4.87266


4.87917


4.88537


4.89125


53


5.11404


5.11966


5.12499


5.13006


5.13487


5.13945


5.14379


5.14792


5.15184


5.15556


5.15910


5.16246


5.16566


54


5.48795


5.48795


5.48795


5.48795


5.48795


5.48795


5.48795


5.48795


5.48795


5.48795


5.48795


5.48795


5.48795


55


9.17824


9.17824


9.17824


9.17824


9.17824


9.17824


9.17824


9.17824


9.17824


9.17824


9.17824


9.17824


9.17824


56


9.54204


9.54204


9.54204


9.54204


9.54204


9.54204


9.54204


9.54204


9.54204


9.54204


9.54204


9.54204


9.54204


57


9.96717


9.96717


9.96717


9.96717


9.96717


9.96717


9.96717


9.96717


9.96717


9.96717


9.96717


9.96717


9.96717


58


10.35784


10.35784


10.35784


10.35784


10.35784


10.35784


10.35784


10.35784


10.35784


10.35784


10.35784


10.35784


10.35784


59


10.85284


10.85284


10.85284


10.85284


10.85284


10.85284


10.85284


10.85284


10.85284


10.85284


10.85284


10.85284


10.85284


60


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009


61


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


62


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


63


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


64


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


65


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


Age


Period of membership (years)













25


26


27


28


29


30


31


32


33


34


35


36


37


41


3.14411














42


3.25601


3.27246













43


3.36918


3.38502


3.40014












44


3.49000


3.50518


3.51965


3.53345











45


3.61907


3.63352


3.64729


3.66042


3.67293










46


3.75706


3.77069


3.78369


3.79607


3.80786


3.81910









47


3.90491


3.91764


3.92976


3.94131


3.95230


3.96278


3.97275








48


4.06402


4.07571


4.08684


4.09744


4.10753


4.11714


4.12628


4.13499







49


4.24028


4.25076


4.26073


4.27023


4.27926


4.28786


4.29604


4.30382


4.31123






50


4.43624


4.44528


4.45388


4.46207


4.46985


4.47726


4.48430


4.49100


4.49737


4.50343





51


4.65387


4.66121


4.66820


4.67484


4.68116


4.68717


4.69288


4.69831


4.70348


4.70838


4.71305




52


4.89685


4.90217


4.90723


4.91203


4.91660


4.92094


4.92507


4.92899


4.93271


4.93626


4.93962


4.94282



53


5.16869


5.17157


5.17431


5.17691


5.17938


5.18173


5.18396


5.18608


5.18809


5.19001


5.19182


5.19355


5.19519


54


5.48795


5.48795


5.48795


5.48795


5.48795


5.48795


5.48795


5.48795


5.48795


5.48795


5.48795


5.48795


5.48795


55


9.17824


9.17824


9.17824


9.17824


9.17824


9.17824


9.17824


9.17824


9.17824


9.17824


9.17824


9.17824


9.17824


56


9.54204


9.54204


9.54204


9.54204


9.54204


9.54204


9.54204


9.54204


9.54204


9.54204


9.54204


9.54204


9.54204


57


9.96717


9.96717


9.96717


9.96717


9.96717


9.96717


9.96717


9.96717


9.96717


9.96717


9.96717


9.96717


9.96717


58


10.35784


10.35784


10.35784


10.35784


10.35784


10.35784


10.35784


10.35784


10.35784


10.35784


10.35784


10.35784


10.35784


59


10.85284


10.85284


10.85284


10.85284


10.85284


10.85284


10.85284


10.85284


10.85284


10.85284


10.85284


10.85284


10.85284


60


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009


61


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


62


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


63


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


64


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


65


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


Age


Period of membership (years)













38


39


40


41


42


43


44


45


46


47


48


49



54


5.48795














55


9.17824


9.17824













56


9.54204


9.54204


9.54204












57


9.96717


9.96717


9.96717


9.96717











58


10.35784


10.35784


10.35784


10.35784


10.35784










59


10.85284


10.85284


10.85284


10.85284


10.85284


10.85284









60


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009


11.43009








61


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753


11.83753







62


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664


12.45664






63


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612


13.37612





64


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747


14.39747




65


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373


15.58373



Table 2A Resignation deferred pension valuation factors (RPF) for eligible employees — males

Age


Period of membership (years)












0


1


2


3


4


5


6


7


8


9


10


11


28


4.00093


3.99171


3.98325


3.97562


3.96875


3.96267


3.95737


3.95291


3.94933


3.94656


3.94450


3.93874


29


3.98941


3.97987


3.97119


3.96331


3.95630


3.95004


3.94457


3.93986


3.93598


3.93297


3.93074


3.92496


30


3.97833


3.96853


3.95954


3.95147


3.94421


3.93783


3.93220


3.92732


3.92319


3.91986


3.91739


3.91158


31


3.96776


3.95770


3.94847


3.94011


3.93268


3.92607


3.92032


3.91529


3.91100


3.90742


3.90463


3.89879


32


3.95768


3.94742


3.93796


3.92937


3.92165


3.91488


3.90891


3.90378


3.89935


3.89561


3.89256


3.88669


33


3.94818


3.93765


3.92801


3.91920


3.91128


3.90423


3.89811


3.89277


3.88825


3.88438


3.88117


3.87527


34


3.93871


3.92794


3.91808


3.90915


3.90105


3.89383


3.88747


3.88202


3.87731


3.87338


3.87006


3.86414


35


3.92922


3.91822


3.90817


3.89907


3.89091


3.88356


3.87707


3.87140


3.86661


3.86253


3.85919


3.85326


36


3.91990


3.90868


3.89845


3.88921


3.88092


3.87355


3.86696


3.86120


3.85623


3.85209


3.84861


3.84269


37


3.91060


3.89928


3.88888


3.87951


3.87112


3.86367


3.85711


3.85130


3.84626


3.84196


3.83846


3.83256


38


3.90139


3.88998


3.87954


3.87005


3.86158


3.85408


3.84749


3.84174


3.83668


3.83235


3.82871


3.82285


39


3.89167


3.88023


3.86976


3.86028


3.85174


3.84419


3.83759


3.83184


3.82689


3.82257


3.81892


3.81311


40


3.88138


3.86994


3.85952


3.85006


3.84159


3.83402


3.82741


3.82170


3.81678


3.81260


3.80898


3.80325


41


3.85928


3.84780


3.83747


3.82816


3.81980


3.81237


3.80580


3.80013


3.79530


3.79119


3.78776


3.78213


42


3.83666


3.82530


3.81500


3.80585


3.79770


3.79043


3.78405


3.77845


3.77369


3.76971


3.76638


3.76088


43


3.81361


3.80236


3.79225


3.78320


3.77525


3.76826


3.76208


3.75672


3.75206


3.74817


3.74498


3.73964


44


3.79006


3.77893


3.76900


3.76020


3.75240


3.74566


3.73980


3.73468


3.73028


3.72652


3.72345


3.71828


45


3.76751


3.75496


3.74524


3.73668


3.72920


3.72266


3.71711


3.71235


3.70823


3.70476


3.70184


3.69687


46


3.74452


3.73228


3.72104


3.71277


3.70560


3.69945


3.69415


3.68975


3.68604


3.68289


3.68029


3.67554


47


3.72119


3.70934


3.69849


3.68861


3.68181


3.67604


3.67119


3.66708


3.66378


3.66109


3.65884


3.65435


48


3.69752


3.68617


3.67581


3.66640


3.65789


3.65257


3.64816


3.64457


3.64161


3.63937


3.63762


3.63345


49


3.67093


3.66020


3.65046


3.64165


3.63370


3.62657


3.62271


3.61966


3.61730


3.61546


3.61424


3.61043


50


3.64060


3.63072


3.62180


3.61377


3.60657


3.60012


3.59435


3.59198


3.59028


3.58915


3.58842


3.58506


51


3.58291


3.57429


3.56657


3.55966


3.55350


3.54800


3.54311


3.53877


3.53791


3.53758


3.53770


3.53490


52


3.51938


3.51258


3.50653


3.50117


3.49641


3.49220


3.48846


3.48516


3.48224


3.48293


3.48399


3.48190


53


3.44733


3.44328


3.43971


3.43658


3.43382


3.43139


3.42925


3.42737


3.42571


3.42426


3.42654


3.42537


54


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


55


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


56


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


57


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


58


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


59


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


60


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


61


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


62


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


63


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


64


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


65


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


Age


Period of membership (years)













12


13


14


15


16


17


18


19


20


21


22


23


24


28


3.93337














29


3.91956


3.91453













30


3.90617


3.90112


3.89644












31


3.89336


3.88830


3.88361


3.87926











32


3.88123


3.87615


3.87144


3.86708


3.86304










33


3.86978


3.86467


3.85994


3.85556


3.85151


3.84777









34


3.85862


3.85350


3.84876


3.84437


3.84031


3.83657


3.83312








35


3.84774


3.84262


3.83787


3.83348


3.82943


3.82569


3.82224


3.81907







36


3.83718


3.83207


3.82734


3.82297


3.81893


3.81521


3.81178


3.80863


3.80573






37


3.82708


3.82200


3.81729


3.81295


3.80893


3.80523


3.80183


3.79870


3.79582


3.79318





38


3.81742


3.81238


3.80771


3.80341


3.79943


3.79577


3.79240


3.78931


3.78646


3.78385


3.78145




39


3.80772


3.80273


3.79812


3.79386


3.78993


3.78631


3.78298


3.77992


3.77711


3.77453


3.77216


3.76999



40


3.79792


3.79300


3.78844


3.78424


3.78037


3.77680


3.77352


3.77051


3.76774


3.76520


3.76288


3.76074


3.75879


41


3.77691


3.77208


3.76761


3.76350


3.75970


3.75621


3.75300


3.75006


3.74735


3.74487


3.74260


3.74051


3.73861


42


3.75578


3.75107


3.74673


3.74272


3.73903


3.73563


3.73251


3.72965


3.72702


3.72461


3.72240


3.72038


3.71853


43


3.73469


3.73012


3.72591


3.72203


3.71845


3.71517


3.71215


3.70938


3.70684


3.70451


3.70238


3.70043


3.69864


44


3.71350


3.70909


3.70503


3.70128


3.69784


3.69468


3.69177


3.68911


3.68667


3.68443


3.68238


3.68051


3.67879


45


3.69228


3.68805


3.68415


3.68056


3.67726


3.67424


3.67146


3.66891


3.66658


3.66444


3.66248


3.66069


3.65906


46


3.67116


3.66713


3.66341


3.66000


3.65686


3.65399


3.65135


3.64893


3.64672


3.64469


3.64283


3.64114


3.63959


47


3.65022


3.64642


3.64292


3.63971


3.63677


3.63407


3.63159


3.62932


3.62725


3.62535


3.62361


3.62202


3.62057


48


3.62961


3.62608


3.62284


3.61986


3.61713


3.61464


3.61235


3.61025


3.60834


3.60659


3.60499


3.60352


3.60219


49


3.60694


3.60373


3.60079


3.59809


3.59562


3.59336


3.59129


3.58940


3.58767


3.58609


3.58465


3.58333


3.58213


50


3.58198


3.57916


3.57658


3.57421


3.57205


3.57007


3.56826


3.56661


3.56510


3.56373


3.56247


3.56132


3.56028


51


3.53234


3.53000


3.52787


3.52591


3.52413


3.52250


3.52101


3.51965


3.51842


3.51729


3.51626


3.51532


3.51446


52


3.48000


3.47826


3.47668


3.47523


3.47392


3.47272


3.47162


3.47063


3.46972


3.46889


3.46814


3.46745


3.46682


53


3.42431


3.42334


3.42247


3.42166


3.42094


3.42027


3.41967


3.41912


3.41862


3.41817


3.41775


3.41738


3.41704


54


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


55


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


56


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


57


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


58


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


59


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


60


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


61


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


62


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


63


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


64


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


65


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


Age


Period of membership (years)













25


26


27


28


29


30


31


32


33


34


35


36


37


41


3.73686














42


3.71684


3.71529













43


3.69701


3.69552


3.69416












44


3.67723


3.67579


3.67449


3.67329











45


3.65756


3.65620


3.65495


3.65381


3.65277










46


3.63817


3.63688


3.63570


3.63462


3.63364


3.63274









47


3.61925


3.61804


3.61694


3.61593


3.61501


3.61418


3.61341








48


3.60097


3.59986


3.59884


3.59792


3.59707


3.59630


3.59560


3.59496







49


3.58103


3.58003


3.57912


3.57828


3.57753


3.57683


3.57620


3.57563


3.57511






50


3.55932


3.55846


3.55766


3.55694


3.55628


3.55568


3.55514


3.55464


3.55418


3.55377





51


3.51368


3.51297


3.51232


3.51173


3.51120


3.51071


3.51026


3.50986


3.50949


3.50915


3.50884




52


3.46625


3.46573


3.46526


3.46483


3.46444


3.46408


3.46376


3.46346


3.46319


3.46295


3.46273


3.46252



53


3.41672


3.41644


3.41618


3.41595


3.41573


3.41554


3.41536


3.41520


3.41506


3.41492


3.41480


3.41469


3.41459


54


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


3.36303


55


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


2.30751


56


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


2.21348


57


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


2.10708


58


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


1.98043


59


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264


60


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


61


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


62


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


63


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


64


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


65


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


Age


Period of membership (years)












38


39


40


41


42


43


44


45


46


47


48


49


54


3.36303













55


2.30751


2.30751












56


2.21348


2.21348


2.21348











57


2.10708


2.10708


2.10708


2.10708










58


1.98043


1.98043


1.98043


1.98043


1.98043









59


1.81264


1.81264


1.81264


1.81264


1.81264


1.81264








60


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155


1.63155







61


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084


1.43084






62


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572


1.15572





63


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111


0.77111




64


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527


0.38527



65


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


Table 2B Resignation deferred pension valuation factors (RPF) for eligible employees — females

Age


Period of membership (years)












0


1


2


3


4


5


6


7


8


9


10


11


28


3.78017


3.76739


3.75628


3.74674


3.73870


3.73224


3.72725


3.72418


3.72353


3.72521


3.70388


3.69142


29


3.75192


3.73875


3.72796


3.71879


3.71111


3.70483


3.70007


3.69667


3.69513


3.69596


3.69907


3.68604


30


3.72358


3.70990


3.69867


3.68982


3.68250


3.67658


3.67197


3.66877


3.66685


3.66672


3.66893


3.65602


31


3.69537


3.68118


3.66936


3.65999


3.65297


3.64738


3.64310


3.64002


3.63827


3.63771


3.63888


3.62605


32


3.66707


3.65235


3.63996


3.62993


3.62232


3.61703


3.61307


3.61031


3.60866


3.60825


3.60894


3.59616


33


3.63851


3.62316


3.61019


3.59954


3.59121


3.58529


3.58162


3.57919


3.57787


3.57755


3.57839


3.56562


34


3.60909


3.59361


3.58015


3.56905


3.56023


3.55368


3.54948


3.54748


3.54660


3.54671


3.54773


3.53504


35


3.57864


3.56310


3.54971


3.53828


3.52915


3.52223


3.51751


3.51507


3.51475


3.51542


3.51697


3.50443


36


3.54676


3.53139


3.51817


3.50702


3.49772


3.49065


3.48569


3.48283


3.48217


3.48353


3.48576


3.47345


37


3.51309


3.49823


3.48544


3.47469


3.46588


3.45880


3.45384


3.45087


3.44989


3.45101


3.45405


3.44207


38


3.47739


3.46333


3.45133


3.44124


3.43305


3.42666


3.42183


3.41899


3.41801


3.41890


3.42177


3.41022


39


3.44088


3.42786


3.41667


3.40738


3.39986


3.39406


3.38991


3.38717


3.38627


3.38711


3.38971


3.37860


40


3.40361


3.39166


3.38154


3.37307


3.36633


3.36118


3.35760


3.35551


3.35467


3.35556


3.35806


3.34738


41


3.35840


3.34752


3.33848


3.33107


3.32513


3.32075


3.31778


3.31622


3.31600


3.31688


3.31937


3.30915


42


3.31303


3.30315


3.29515


3.28881


3.28390


3.28027


3.27802


3.27702


3.27729


3.27874


3.28116


3.27139


43


3.26742


3.25867


3.25164


3.24630


3.24241


3.23977


3.23823


3.23790


3.23867


3.24056


3.24352


3.23419


44


3.21954


3.21169


3.20587


3.20156


3.19873


3.19716


3.19664


3.19705


3.19851


3.20093


3.20433


3.19548


45


3.18042


3.16220


3.15736


3.15433


3.15260


3.15214


3.15275


3.15423


3.15646


3.15959


3.16355


3.15519


46


3.13920


3.12193


3.10616


3.10420


3.10384


3.10455


3.10634


3.10901


3.11237


3.11631


3.12101


3.11320


47


3.09596


3.07975


3.06496


3.05149


3.05227


3.05443


3.05745


3.06135


3.06595


3.07106


3.07660


3.06937


48


3.05011


3.03510


3.02143


3.00900


2.99771


3.00110


3.00566


3.01087


3.01677


3.02320


3.02998


3.02339


49


2.99976


2.98616


2.97380


2.96258


2.95239


2.94317


2.94908


2.95595


2.96328


2.97111


2.97929


2.97344


50


2.94369


2.93181


2.92102


2.91125


2.90240


2.89439


2.88715


2.89554


2.90470


2.91409


2.92381


2.91880


51


2.88151


2.87168


2.86278


2.85474


2.84747


2.84090


2.83496


2.82960


2.84043


2.85181


2.86323


2.85919


52


2.81132


2.80408


2.79754


2.79164


2.78632


2.78153


2.77720


2.77330


2.76979


2.78304


2.79666


2.79376


53


2.73210


2.72808


2.72447


2.72121


2.71828


2.71565


2.71328


2.71114


2.70922


2.70749


2.72318


2.72162


54


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


55


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


56


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


57


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


58


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


59


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


60


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


61


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


62


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


63


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


64


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


65


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


Age


Period of membership (years)













12


13


14


15


16


17


18


19


20


21


22


23


24


28


3.67931














29


3.67338


3.66109













30


3.64349


3.63134


3.61957












31


3.61362


3.60157


3.58992


3.57865











32


3.58377


3.57179


3.56021


3.54902


3.53822










33


3.55327


3.54132


3.52978


3.51864


3.50790


3.49755









34


3.52277


3.51092


3.49948


3.48844


3.47781


3.46757


3.45771








35


3.49231


3.48062


3.46934


3.45847


3.44800


3.43792


3.42823


3.41892







36


3.46157


3.45011


3.43907


3.42844


3.41820


3.40836


3.39891


3.38982


3.38111






37


3.43051


3.41938


3.40866


3.39835


3.38844


3.37891


3.36976


3.36098


3.35256


3.34448





38


3.39909


3.38839


3.37809


3.36819


3.35868


3.34955


3.34078


3.33238


3.32432


3.31660


3.30921




39


3.36790


3.35762


3.34774


3.33825


3.32915


3.32041


3.31203


3.30399


3.29630


3.28893


3.28188


3.27513



40


3.33712


3.32726


3.31779


3.30870


3.29999


3.29163


3.28362


3.27595


3.26861


3.26158


3.25486


3.24843


3.24228


41


3.29933


3.28990


3.28086


3.27219


3.26387


3.25591


3.24829


3.24098


3.23400


3.22732


3.22093


3.21482


3.20898


42


3.26201


3.25302


3.24440


3.23613


3.22822


3.22064


3.21339


3.20645


3.19981


3.19347


3.18740


3.18161


3.17607


43


3.22525


3.21667


3.20846


3.20060


3.19307


3.18586


3.17897


3.17238


3.16609


3.16007


3.15432


3.14883


3.14359


44


3.18699


3.17887


3.17109


3.16365


3.15652


3.14971


3.14320


3.13698


3.13104


3.12536


3.11994


3.11477


3.10983


45


3.14720


3.13954


3.13222


3.12522


3.11853


3.11213


3.10602


3.10018


3.09461


3.08929


3.08421


3.07936


3.07474


46


3.10572


3.09857


3.09174


3.08521


3.07897


3.07302


3.06733


3.06190


3.05671


3.05177


3.04705


3.04255


3.03826


47


3.06247


3.05587


3.04956


3.04354


3.03779


3.03230


3.02707


3.02207


3.01731


3.01277


3.00844


3.00431


3.00037


48


3.01711


3.01111


3.00538


2.99992


2.99470


2.98973


2.98499


2.98047


2.97616


2.97205


2.96813


2.96440


2.96085


49


2.96785


2.96253


2.95745


2.95261


2.94799


2.94360


2.93940


2.93541


2.93160


2.92798


2.92452


2.92124


2.91811


50


2.91403


2.90948


2.90515


2.90102


2.89709


2.89334


2.88977


2.88638


2.88314


2.88006


2.87713


2.87434


2.87169


51


2.85534


2.85168


2.84820


2.84488


2.84172


2.83872


2.83586


2.83314


2.83055


2.82809


2.82575


2.82352


2.82140


52


2.79099


2.78837


2.78587


2.78350


2.78124


2.77909


2.77705


2.77511


2.77326


2.77151


2.76984


2.76825


2.76674


53


2.72013


2.71872


2.71738


2.71611


2.71490


2.71375


2.71266


2.71162


2.71064


2.70970


2.70881


2.70797


2.70717


54


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


55


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


56


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


57


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


58


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


59


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


60


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


61


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


62


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


63


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


64


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


65


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


Age


Period of membership (years)













25


26


27


28


29


30


31


32


33


34


35


36


37


41


3.20341














42


3.17079


3.16574













43


3.13858


3.13381


3.12925












44


3.10512


3.10062


3.09633


3.09225











45


3.07033


3.06613


3.06212


3.05830


3.05466










46


3.03417


3.03028


3.02656


3.02302


3.01965


3.01644









47


2.99662


2.99305


2.98964


2.98640


2.98331


2.98037


2.97757








48


2.95746


2.95424


2.95117


2.94825


2.94547


2.94282


2.94029


2.93789







49


2.91512


2.91229


2.90959


2.90702


2.90457


2.90224


2.90003


2.89792


2.89591






50


2.86916


2.86676


2.86447


2.86230


2.86023


2.85826


2.85639


2.85461


2.85291


2.85130





51


2.81938


2.81747


2.81564


2.81391


2.81226


2.81070


2.80920


2.80779


2.80644


2.80516


2.80394




52


2.76531


2.76395


2.76266


2.76142


2.76026


2.75914


2.75809


2.75708


2.75613


2.75522


2.75436


2.75354



53


2.70640


2.70568


2.70499


2.70434


2.70372


2.70313


2.70257


2.70204


2.70153


2.70105


2.70059


2.70016


2.69975


54


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


2.63881


55


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


1.50209


56


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


1.42736


57


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


1.33491


58


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


1.24873


59


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330


60


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


61


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


62


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


63


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


64


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


65


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


Age


Period of membership (years)












38


39


40


41


42


43


44


45


46


47


48


49


54


2.63881













55


1.50209


1.50209












56


1.42736


1.42736


1.42736











57


1.33491


1.33491


1.33491


1.33491










58


1.24873


1.24873


1.24873


1.24873


1.24873









59


1.13330


1.13330


1.13330


1.13330


1.13330


1.13330








60


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381


0.99381







61


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507


0.88507






62


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409


0.72409





63


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231


0.49231




64


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285


0.25285



65


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


Table 3A Lump sum valuation factors (LSF) for eligible employees — males

Age


Period of membership (years)












0


1


2


3


4


5


6


7


8


9


10


11


28


0.08440


0.08325


0.08218


0.08121


0.08033


0.07954


0.07884


0.07824


0.07774


0.07734


0.07702


0.07628


29


0.08343


0.08223


0.08112


0.08011


0.07919


0.07837


0.07764


0.07700


0.07645


0.07601


0.07567


0.07491


30


0.08250


0.08125


0.08008


0.07903


0.07807


0.07722


0.07646


0.07578


0.07520


0.07472


0.07434


0.07356


31


0.08160


0.08030


0.07909


0.07798


0.07699


0.07609


0.07530


0.07460


0.07399


0.07347


0.07304


0.07225


32


0.08074


0.07939


0.07813


0.07698


0.07594


0.07501


0.07418


0.07346


0.07282


0.07226


0.07179


0.07099


33


0.07992


0.07852


0.07722


0.07603


0.07494


0.07396


0.07310


0.07234


0.07168


0.07110


0.07060


0.06978


34


0.07908


0.07762


0.07628


0.07505


0.07392


0.07291


0.07200


0.07121


0.07052


0.06992


0.06941


0.06857


35


0.07820


0.07669


0.07530


0.07403


0.07288


0.07183


0.07090


0.07007


0.06935


0.06873


0.06820


0.06735


36


0.07730


0.07574


0.07430


0.07299


0.07181


0.07074


0.06978


0.06892


0.06817


0.06753


0.06697


0.06611


37


0.07634


0.07474


0.07326


0.07192


0.07070


0.06961


0.06863


0.06775


0.06698


0.06631


0.06574


0.06487


38


0.07534


0.07370


0.07219


0.07081


0.06956


0.06844


0.06745


0.06657


0.06578


0.06509


0.06449


0.06361


39


0.07423


0.07257


0.07103


0.06963


0.06835


0.06721


0.06619


0.06530


0.06451


0.06382


0.06321


0.06232


40


0.07300


0.07131


0.06976


0.06834


0.06705


0.06589


0.06486


0.06395


0.06316


0.06247


0.06186


0.06097


41


0.07179


0.07008


0.06852


0.06710


0.06581


0.06465


0.06361


0.06270


0.06190


0.06121


0.06062


0.05973


42


0.07044


0.06871


0.06713


0.06572


0.06444


0.06329


0.06226


0.06135


0.06055


0.05987


0.05928


0.05839


43


0.06893


0.06719


0.06562


0.06419


0.06293


0.06181


0.06079


0.05990


0.05911


0.05843


0.05785


0.05697


44


0.06722


0.06547


0.06389


0.06249


0.06123


0.06013


0.05915


0.05828


0.05752


0.05685


0.05628


0.05541


45


0.06561


0.06350


0.06193


0.06054


0.05931


0.05823


0.05729


0.05646


0.05573


0.05510


0.05454


0.05369


46


0.06376


0.06164


0.05969


0.05833


0.05713


0.05610


0.05518


0.05441


0.05374


0.05314


0.05264


0.05180


47


0.06160


0.05949


0.05755


0.05579


0.05464


0.05365


0.05281


0.05207


0.05147


0.05094


0.05049


0.04967


48


0.05906


0.05698


0.05508


0.05335


0.05178


0.05086


0.05009


0.04944


0.04889


0.04844


0.04807


0.04729


49


0.05568


0.05365


0.05180


0.05013


0.04863


0.04727


0.04659


0.04604


0.04560


0.04523


0.04495


0.04422


50


0.05120


0.04927


0.04753


0.04596


0.04455


0.04328


0.04215


0.04174


0.04142


0.04119


0.04101


0.04035


51


0.04553


0.04379


0.04223


0.04083


0.03958


0.03847


0.03748


0.03659


0.03646


0.03639


0.03638


0.03582


52


0.03791


0.03649


0.03522


0.03409


0.03309


0.03221


0.03142


0.03073


0.03012


0.03028


0.03048


0.03005


53


0.02752


0.02664


0.02587


0.02518


0.02458


0.02405


0.02359


0.02318


0.02282


0.02250


0.02300


0.02274


54


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


55


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


56


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


57


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


58


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


59


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


60


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


61


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


62


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


63


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


64


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


65


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


Age


Period of membership (years)













12


13


14


15


16


17


18


19


20


21


22


23


24


28


0.07558














29


0.07420


0.07354













30


0.07284


0.07217


0.07154












31


0.07151


0.07083


0.07019


0.06960











32


0.07024


0.06954


0.06889


0.06829


0.06774










33


0.06902


0.06831


0.06765


0.06703


0.06647


0.06594









34


0.06779


0.06707


0.06639


0.06577


0.06519


0.06466


0.06417








35


0.06655


0.06582


0.06513


0.06450


0.06392


0.06338


0.06288


0.06242







36


0.06530


0.06456


0.06387


0.06323


0.06263


0.06209


0.06158


0.06112


0.06069






37


0.06405


0.06330


0.06260


0.06195


0.06136


0.06080


0.06030


0.05983


0.05940


0.05900





38


0.06279


0.06203


0.06133


0.06068


0.06007


0.05952


0.05901


0.05854


0.05810


0.05771


0.05734




39


0.06149


0.06073


0.06002


0.05936


0.05876


0.05820


0.05769


0.05721


0.05678


0.05638


0.05601


0.05568



40


0.06014


0.05937


0.05866


0.05800


0.05739


0.05683


0.05632


0.05584


0.05541


0.05501


0.05464


0.05431


0.05400


41


0.05890


0.05813


0.05742


0.05676


0.05616


0.05560


0.05509


0.05461


0.05418


0.05378


0.05342


0.05309


0.05278


42


0.05756


0.05680


0.05610


0.05544


0.05484


0.05429


0.05378


0.05332


0.05289


0.05250


0.05214


0.05181


0.05150


43


0.05615


0.05540


0.05470


0.05405


0.05346


0.05292


0.05241


0.05195


0.05153


0.05114


0.05079


0.05046


0.05017


44


0.05460


0.05385


0.05317


0.05253


0.05195


0.05141


0.05092


0.05047


0.05005


0.04967


0.04932


0.04901


0.04871


45


0.05289


0.05216


0.05149


0.05087


0.05030


0.04977


0.04929


0.04885


0.04844


0.04807


0.04773


0.04742


0.04713


46


0.05102


0.05031


0.04965


0.04904


0.04849


0.04798


0.04751


0.04708


0.04669


0.04633


0.04600


0.04570


0.04542


47


0.04892


0.04823


0.04760


0.04702


0.04648


0.04599


0.04554


0.04513


0.04475


0.04440


0.04409


0.04380


0.04353


48


0.04657


0.04592


0.04531


0.04476


0.04425


0.04378


0.04336


0.04297


0.04261


0.04228


0.04198


0.04171


0.04146


49


0.04355


0.04294


0.04237


0.04186


0.04138


0.04095


0.04055


0.04019


0.03986


0.03956


0.03928


0.03903


0.03880


50


0.03974


0.03918


0.03868


0.03821


0.03778


0.03739


0.03704


0.03671


0.03641


0.03614


0.03590


0.03567


0.03546


51


0.03530


0.03482


0.03439


0.03399


0.03363


0.03329


0.03299


0.03272


0.03246


0.03223


0.03202


0.03183


0.03166


52


0.02965


0.02928


0.02895


0.02864


0.02837


0.02812


0.02788


0.02768


0.02748


0.02731


0.02715


0.02701


0.02688


53


0.02251


0.02230


0.02211


0.02194


0.02178


0.02163


0.02150


0.02138


0.02127


0.02117


0.02108


0.02100


0.02093


54


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


55


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


56


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


57


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


58


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


59


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


60


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


61


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


62


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


63


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


64


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


65


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


Age


Period of membership (years)













25


26


27


28


29


30


31


32


33


34


35


36


37


41


0.05250














42


0.05123


0.05097













43


0.04990


0.04965


0.04942












44


0.04845


0.04820


0.04798


0.04778











45


0.04687


0.04664


0.04642


0.04622


0.04604










46


0.04517


0.04494


0.04473


0.04454


0.04436


0.04420









47


0.04329


0.04307


0.04287


0.04269


0.04252


0.04237


0.04223








48


0.04123


0.04102


0.04083


0.04066


0.04050


0.04036


0.04023


0.04011







49


0.03859


0.03839


0.03822


0.03806


0.03791


0.03778


0.03766


0.03755


0.03745






50


0.03528


0.03510


0.03495


0.03480


0.03467


0.03456


0.03445


0.03435


0.03426


0.03418





51


0.03150


0.03136


0.03122


0.03110


0.03099


0.03089


0.03080


0.03072


0.03065


0.03058


0.03052




52


0.02676


0.02665


0.02655


0.02646


0.02637


0.02630


0.02623


0.02617


0.02611


0.02606


0.02601


0.02597



53


0.02086


0.02080


0.02074


0.02069


0.02064


0.02060


0.02056


0.02053


0.02050


0.02047


0.02044


0.02042


0.02039


54


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


0.01324


55


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


0.00977


56


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


0.00986


57


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


0.00999


58


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


0.01019


59


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015


60


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


61


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


62


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


63


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


64


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


65


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


Age


Period of membership (years)












38


39


40


41


42


43


44


45


46


47


48


49


54


0.01324













55


0.00977


0.00977












56


0.00986


0.00986


0.00986











57


0.00999


0.00999


0.00999


0.00999










58


0.01019


0.01019


0.01019


0.01019


0.01019









59


0.01015


0.01015


0.01015


0.01015


0.01015


0.01015








60


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003


0.01003







61


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985


0.00985






62


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906


0.00906





63


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737


0.00737




64


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448


0.00448



65


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


Table 3B Lump sum valuation factors (LSF) for eligible employees — females

Age


Period of membership (years)












0


1


2


3


4


5


6


7


8


9


10


11


28


0.07638


0.07568


0.07508


0.07455


0.07410


0.07373


0.07344


0.07325


0.07318


0.07324


0.07209


0.07140


29


0.07502


0.07430


0.07371


0.07320


0.07277


0.07241


0.07213


0.07192


0.07181


0.07182


0.07195


0.07123


30


0.07365


0.07290


0.07228


0.07178


0.07137


0.07103


0.07075


0.07055


0.07042


0.07038


0.07046


0.06974


31


0.07225


0.07147


0.07082


0.07029


0.06989


0.06957


0.06931


0.06912


0.06899


0.06893


0.06895


0.06823


32


0.07083


0.07002


0.06933


0.06876


0.06833


0.06802


0.06778


0.06760


0.06748


0.06742


0.06743


0.06671


33


0.06936


0.06851


0.06778


0.06718


0.06671


0.06636


0.06614


0.06598


0.06587


0.06582


0.06583


0.06511


34


0.06782


0.06695


0.06620


0.06557


0.06507


0.06469


0.06443


0.06430


0.06422


0.06419


0.06421


0.06349


35


0.06619


0.06533


0.06457


0.06393


0.06340


0.06300


0.06271


0.06255


0.06250


0.06251


0.06256


0.06184


36


0.06447


0.06361


0.06286


0.06223


0.06169


0.06128


0.06098


0.06080


0.06073


0.06077


0.06086


0.06015


37


0.06262


0.06178


0.06106


0.06044


0.05994


0.05952


0.05922


0.05903


0.05895


0.05898


0.05911


0.05841


38


0.06062


0.05983


0.05915


0.05857


0.05809


0.05772


0.05742


0.05724


0.05716


0.05717


0.05730


0.05663


39


0.05854


0.05780


0.05716


0.05663


0.05619


0.05585


0.05560


0.05542


0.05534


0.05536


0.05547


0.05481


40


0.05636


0.05568


0.05511


0.05462


0.05423


0.05392


0.05370


0.05356


0.05349


0.05351


0.05362


0.05298


41


0.05438


0.05377


0.05326


0.05284


0.05249


0.05223


0.05205


0.05194


0.05190


0.05192


0.05203


0.05142


42


0.05232


0.05177


0.05133


0.05097


0.05069


0.05047


0.05033


0.05026


0.05025


0.05031


0.05041


0.04983


43


0.05017


0.04969


0.04931


0.04901


0.04880


0.04865


0.04855


0.04852


0.04854


0.04863


0.04877


0.04820


44


0.04781


0.04739


0.04708


0.04685


0.04670


0.04661


0.04658


0.04660


0.04667


0.04679


0.04696


0.04642


45


0.04595


0.04484


0.04459


0.04445


0.04437


0.04436


0.04440


0.04449


0.04461


0.04477


0.04498


0.04447


46


0.04387


0.04281


0.04184


0.04177


0.04178


0.04185


0.04197


0.04213


0.04232


0.04254


0.04280


0.04232


47


0.04154


0.04053


0.03962


0.03879


0.03888


0.03904


0.03924


0.03949


0.03976


0.04006


0.04037


0.03992


48


0.03891


0.03797


0.03711


0.03634


0.03563


0.03588


0.03619


0.03653


0.03689


0.03728


0.03767


0.03726


49


0.03586


0.03500


0.03422


0.03352


0.03287


0.03229


0.03270


0.03315


0.03361


0.03409


0.03458


0.03421


50


0.03232


0.03157


0.03088


0.03026


0.02970


0.02919


0.02872


0.02929


0.02988


0.03047


0.03107


0.03075


51


0.02824


0.02761


0.02704


0.02652


0.02605


0.02563


0.02525


0.02491


0.02562


0.02635


0.02707


0.02681


52


0.02345


0.02298


0.02255


0.02217


0.02182


0.02151


0.02123


0.02098


0.02075


0.02162


0.02250


0.02231


53


0.01786


0.01759


0.01735


0.01714


0.01695


0.01678


0.01662


0.01648


0.01635


0.01624


0.01727


0.01717


54


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


55


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


56


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


57


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


58


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


59


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


60


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


61


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


62


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


63


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


64


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


65


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


Age


Period of membership (years)













12


13


14


15


16


17


18


19


20


21


22


23


24


28


0.07073














29


0.07052


0.06984













30


0.06904


0.06837


0.06771












31


0.06754


0.06686


0.06621


0.06558











32


0.06601


0.06533


0.06468


0.06405


0.06344










33


0.06441


0.06373


0.06308


0.06244


0.06183


0.06125









34


0.06279


0.06211


0.06146


0.06083


0.06022


0.05964


0.05908








35


0.06114


0.06047


0.05983


0.05920


0.05860


0.05802


0.05747


0.05693







36


0.05947


0.05880


0.05817


0.05755


0.05696


0.05639


0.05585


0.05532


0.05482






37


0.05774


0.05710


0.05647


0.05587


0.05530


0.05474


0.05421


0.05370


0.05321


0.05274





38


0.05597


0.05535


0.05475


0.05417


0.05361


0.05308


0.05256


0.05207


0.05160


0.05115


0.05071




39


0.05418


0.05358


0.05300


0.05244


0.05190


0.05138


0.05089


0.05042


0.04996


0.04953


0.04911


0.04871



40


0.05238


0.05179


0.05123


0.05069


0.05017


0.04967


0.04920


0.04874


0.04831


0.04789


0.04749


0.04711


0.04674


41


0.05084


0.05028


0.04974


0.04922


0.04872


0.04825


0.04779


0.04735


0.04694


0.04654


0.04616


0.04579


0.04544


42


0.04927


0.04873


0.04821


0.04771


0.04724


0.04678


0.04635


0.04593


0.04553


0.04515


0.04478


0.04444


0.04410


43


0.04766


0.04715


0.04665


0.04618


0.04572


0.04529


0.04487


0.04447


0.04409


0.04373


0.04338


0.04305


0.04273


44


0.04590


0.04541


0.04494


0.04448


0.04405


0.04364


0.04324


0.04286


0.04250


0.04216


0.04183


0.04151


0.04121


45


0.04398


0.04351


0.04306


0.04263


0.04222


0.04183


0.04146


0.04110


0.04076


0.04043


0.04012


0.03982


0.03954


46


0.04185


0.04141


0.04099


0.04059


0.04021


0.03984


0.03949


0.03915


0.03883


0.03853


0.03824


0.03796


0.03769


47


0.03949


0.03908


0.03869


0.03832


0.03796


0.03762


0.03729


0.03698


0.03669


0.03640


0.03613


0.03588


0.03563


48


0.03686


0.03649


0.03613


0.03579


0.03546


0.03515


0.03485


0.03457


0.03430


0.03404


0.03379


0.03356


0.03334


49


0.03386


0.03353


0.03320


0.03290


0.03261


0.03233


0.03206


0.03181


0.03157


0.03134


0.03112


0.03092


0.03072


50


0.03044


0.03015


0.02988


0.02961


0.02936


0.02912


0.02890


0.02868


0.02847


0.02828


0.02809


0.02791


0.02774


51


0.02656


0.02633


0.02610


0.02589


0.02569


0.02549


0.02531


0.02514


0.02497


0.02481


0.02466


0.02452


0.02438


52


0.02213


0.02196


0.02180


0.02164


0.02149


0.02135


0.02122


0.02110


0.02098


0.02086


0.02075


0.02065


0.02055


53


0.01707


0.01698


0.01689


0.01681


0.01673


0.01665


0.01658


0.01651


0.01645


0.01638


0.01633


0.01627


0.01622


54


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


55


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


56


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


57


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


58


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


59


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


60


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


61


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


62


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


63


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


64


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


65


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


Age


Period of membership (years)













25


26


27


28


29


30


31


32


33


34


35


36


37


41


0.04511














42


0.04379


0.04348













43


0.04243


0.04214


0.04186












44


0.04092


0.04065


0.04039


0.04014











45


0.03927


0.03901


0.03877


0.03853


0.03831










46


0.03744


0.03720


0.03697


0.03675


0.03654


0.03635









47


0.03540


0.03518


0.03497


0.03476


0.03457


0.03439


0.03421








48


0.03313


0.03292


0.03273


0.03255


0.03237


0.03221


0.03205


0.03190







49


0.03053


0.03035


0.03018


0.03002


0.02986


0.02971


0.02957


0.02944


0.02931






50


0.02758


0.02743


0.02728


0.02714


0.02701


0.02689


0.02677


0.02665


0.02654


0.02644





51


0.02425


0.02413


0.02401


0.02390


0.02379


0.02369


0.02359


0.02350


0.02342


0.02333


0.02326




52


0.02046


0.02037


0.02029


0.02021


0.02013


0.02006


0.01999


0.01992


0.01986


0.01980


0.01975


0.01969



53


0.01617


0.01612


0.01607


0.01603


0.01599


0.01595


0.01592


0.01588


0.01585


0.01582


0.01579


0.01576


0.01573


54


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


0.01097


55


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


0.00924


56


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


0.00899


57


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


0.00859


58


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


0.00818


59


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760


60


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


61


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


62


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


63


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


64


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


65


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


Age


Period of membership (years)












38


39


40


41


42


43


44


45


46


47


48


49


54


0.01097













55


0.00924


0.00924












56


0.00899


0.00899


0.00899











57


0.00859


0.00859


0.00859


0.00859










58


0.00818


0.00818


0.00818


0.00818


0.00818









59


0.00760


0.00760


0.00760


0.00760


0.00760


0.00760








60


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689


0.00689







61


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650


0.00650






62


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577


0.00577





63


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460


0.00460




64


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276


0.00276



65


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


0.00000


Table 4 Valuation factors — indexed pensions

Age


Age Pensioner


Age Pensioner


Invalidity Pensioner


Spouse Pensioner



67% reversion


85% reversion







Male


Female


Male


Female


Male


Female


Male


Female


18








25.7376


26.5636


19








25.6046


26.4521


20








25.4700


26.3367


21








25.3324


26.2170


22








25.1908


26.0926


23








25.0443


25.9633


24








24.8923


25.8294


25








24.7347


25.6905


26








24.5711


25.5464


27








24.4017


25.3973


28


25.6860


25.8412


25.8671


25.9246


25.2513


25.3688


24.2264


25.2427


29


25.5451


25.7014


25.7314


25.7875


25.0979


25.2126


24.0449


25.0828


30


25.3990


25.5567


25.5910


25.6456


24.9388


25.0512


23.8571


24.9178


31


25.2477


25.4070


25.4454


25.4989


24.7738


24.8844


23.6628


24.7474


32


25.0912


25.2524


25.2949


25.3472


24.6027


24.7122


23.4618


24.5715


33


24.9291


25.0925


25.1389


25.1904


24.4256


24.5344


23.2536


24.3898


34


24.7612


24.9272


24.9773


25.0282


24.2420


24.3506


23.0380


24.2023


35


24.5874


24.7563


24.8101


24.8605


24.0523


24.1605


22.8149


24.0088


36


24.4074


24.5797


24.6369


24.6871


23.8558


23.9642


22.5838


23.8091


37


24.2211


24.3972


24.4576


24.5079


23.6528


23.7615


22.3448


23.6030


38


24.0282


24.2085


24.2719


24.3226


23.4429


23.5520


22.0975


23.3902


39


23.8287


24.0134


24.0798


24.1310


23.2259


23.3358


21.8418


23.1707


40


23.6222


23.8119


23.8810


23.9331


23.0019


23.1127


21.5777


22.9444


41


23.3762


23.5766


23.6341


23.6939


22.7280


22.8458


21.3049


22.7111


42


23.1211


23.3328


23.3776


23.4458


22.4442


22.5696


21.0233


22.4705


43


22.8565


23.0801


23.1113


23.1885


22.1502


22.2841


20.7332


22.2224


44


22.5821


22.8187


22.8349


22.9221


21.8455


21.9887


20.4344


21.9670


45


22.2976


22.5483


22.5480


22.6463


21.5301


21.6831


20.1269


21.7043


46


22.0028


22.2688


22.2504


22.3608


21.2038


21.3671


19.8110


21.4341


47


21.6974


21.9800


21.9417


22.0656


20.8664


21.0409


19.4864


21.1567


48


21.3812


21.6819


21.6217


21.7608


20.5177


20.7042


19.1532


20.8720


49


21.0540


21.3744


21.2902


21.4460


20.1575


20.3574


18.8116


20.5801


50


20.7154


21.0575


20.9469


21.1213


19.7855


20.0005


18.4621


20.2809


51


20.2789


20.7309


20.4812


20.7864


19.2903


19.6336


18.1044


19.9745


52


19.8259


20.3946


19.9971


20.4415


18.7777


19.2566


17.7390


19.6612


53


19.3560


20.0489


19.4942


20.0865


18.2476


18.8696


17.3661


19.3408


54


18.8686


19.6935


18.9719


19.7214


17.7004


18.4731


16.9860


19.0130


55


18.3635


19.3283


18.4298


19.3462


17.1365


18.0671


16.5994


18.6777


56


17.9889


18.9932


18.0569


19.0114


16.7447


17.7044


16.2071


18.3346


57


17.6037


18.6499


17.6735


18.6685


16.3453


17.3344


15.8102


17.9837


58


17.2083


18.2983


17.2798


18.3173


15.9385


16.9568


15.4097


17.6248


59


16.8034


17.9377


16.8767


17.9570


15.5264


16.5714


15.0038


17.2578


60


16.3895


17.5677


16.4646


17.5873


15.1097


16.1780


14.5929


16.8824


61


15.9670


17.1885


16.0438


17.2084


14.6892


15.7767


14.1772


16.4988


62


15.5363


16.8001


15.6148


16.8204


14.2657


15.3677


13.7567


16.1071


63


15.0977


16.4031


15.1778


16.4236


13.8400


14.9514


13.3312


15.7074


64


14.6527


15.9975


14.7342


16.0184


13.4127


14.5284


12.9046


15.2999


65


14.2016


15.5837


14.2846


15.6049


12.9843


14.0992


12.4775


14.8847


66


13.7448


15.1619


13.8292


15.1833


12.5558


13.6640


12.0503


14.4617


67


13.2826


14.7322


13.3682


14.7539


12.1275


13.2234


11.6231


14.0309


68


12.8152


14.2948


12.9019


14.3167


11.7002


12.7776


11.1959


13.5917


69


12.3446


13.8498


12.4323


13.8719


11.2727


12.3255


10.7720


13.1468


70


11.8716


13.3975


11.9601


13.4198


10.8454


11.8680


10.3522


12.6966


71


11.3968


12.9385


11.4860


12.9610


10.4185


11.4054


9.9375


12.2418


72


10.9208


12.4735


11.0105


12.4961


9.9920


10.9385


9.5290


11.7832


73


10.4440


12.0033


10.5340


12.0260


9.5657


10.4681


9.1276


11.3218


74


9.9668


11.5271


10.0570


11.5498


9.1401


9.9978


8.7262


10.8571


75


9.4905


11.0451


9.5806


11.0679


8.7160


9.5295


8.3253


10.3897


76


9.0172


10.5577


9.1070


10.5805


8.2949


9.0650


7.9263


9.9207


77


8.5496


10.0650


8.6390


10.0879


7.8791


8.6069


7.5308


9.4512


78


8.0904


9.5670


8.1791


9.5899


7.4705


8.1576


7.1401


8.9822


79


7.6415


9.0727


7.7292


9.0956


7.0727


7.7178


6.7597


8.5181


80


7.2047


8.5842


7.2912


8.6069


6.6874


7.2888


6.3909


8.0610


81


6.7813


8.1033


6.8662


8.1259


6.3159


6.8712


6.0345


7.6132


82


6.3721


7.6303


6.4553


7.6527


5.9596


6.4643


5.6907


7.1767


83


5.9776


7.1672


6.0589


7.1894


5.6195


6.0686


5.3595


6.7536


84


5.6030


6.7162


5.6821


6.7381


5.2980


5.6878


5.0467


6.3464


85


5.2483


6.2788


5.3251


6.3004


4.9952


5.3237


4.7520


5.9563


86


4.9131


5.8567


4.9874


5.8780


4.7111


4.9785


4.4748


5.5843


87


4.5964


5.4455


4.6680


5.4664


4.4454


4.6550


4.2142


5.2313


88


4.2966


5.0436


4.3655


5.0641


4.1980


4.3567


3.9684


4.8983


89


4.0135


4.6622


4.0797


4.6822


3.9591


4.0802


3.7377


4.5806


90


3.7469


4.3021


3.8102


4.3217


3.7265


3.8255


3.5224


4.2785


91


3.4962


3.9641


3.5566


3.9831


3.4962


3.5911


3.3227


3.9918


92


3.2615


3.6487


3.3191


3.6671


3.2615


3.3740


3.1398


3.7202


93


3.0429


3.3575


3.0976


3.3753


3.0429


3.1685


2.9762


3.4635


94


2.8389


3.0832


2.8906


3.1003


2.8389


2.9700


2.8229


3.2203


95


2.6490


2.8245


2.6978


2.8408


2.6490


2.7719


2.6793


2.9892


Table 5 Deferred valuation factors (DF) for former eligible employees

Age


Male


Female



Age


Male


Female


28


1.8452


1.8831



47


1.7669


1.8180


29


1.8405


1.8812



48


1.7594


1.8118


30


1.8386


1.8794



49


1.7518


1.8056


31


1.8366


1.8775



50


1.7443


1.7994


32


1.8347


1.8757



51


1.7259


1.7931


33


1.8327


1.8738



52


1.7075


1.7869


34


1.8307


1.8720



53


1.6891


1.7806


35


1.8288


1.8701



54


1.6706


1.7743


36


1.8268


1.8682



55


1.6520


1.7680


37


1.8248


1.8663



56


1.6496


1.7659


38


1.8288


1.8644



57


1.6741


1.7637


39


1.8207


1.8626



58


1.6445


1.7615


40


1.8187


1.8607



59


1.6418


1.7592


41


1.8114


1.8546



60


1.6389


1.7568


42


1.8040


1.8486



61


1.6286


1.7532


43


1.7966


1.8425



62


1.6158


1.7472


44


1.7892


1.8364



63


1.6004


1.7387


45


1.7818


1.8303



64


1.5825


1.7277


46


1.7443


1.8241



65


1.5622


1.7142


Table 6 Valuation factors — non-indexed pensions

Age


Age Pensioner


Age Pensioner


Invalidity Pensioner


Spouse Pensioner



67% reversion


85% reversion







Male


Female


Male


Female


Male


Female


Male


Female


18








16.4484


16.7108


19








16.4137


16.6862


20








16.3789


16.6601


21








16.3432


16.6322


22








16.3059


16.6024


23








16.2664


16.5704


24








16.2244


16.5365


25








16.1796


16.5003


26








16.1319


16.4618


27








16.0812


16.4209


28


16.5228


16.5718


16.5750


16.5975


16.5228


16.5718


16.0276


16.3774


29


16.4870


16.5362


16.5417


16.5633


16.4870


16.5362


15.9707


16.3313


30


16.4490


16.4984


16.5063


16.5270


16.4490


16.4984


15.9105


16.2827


31


16.4087


16.4585


16.4687


16.4885


16.4087


16.4585


15.8467


16.2315


32


16.3659


16.4163


16.4289


16.4479


16.3659


16.4163


15.7791


16.1774


33


16.3205


16.3716


16.3865


16.4049


16.3205


16.3716


15.7073


16.1203


34


16.2722


16.3243


16.3415


16.3594


16.2722


16.3243


15.6312


16.0601


35


16.2210


16.2743


16.2938


16.3111


16.2210


16.2743


15.5504


15.9966


36


16.1666


16.2213


16.2431


16.2601


16.1666


16.2213


15.4647


15.9296


37


16.1089


16.1653


16.1893


16.2061


16.1089


16.1653


15.3739


15.8589


38


16.0477


16.1061


16.1322


16.1490


16.0477


16.1061


15.2776


15.7843


39


15.9828


16.0434


16.0716


16.0885


15.9828


16.0434


15.1756


15.7056


40


15.9140


15.9771


16.0074


16.0244


15.9140


15.9771


15.0679


15.6227


41


15.8291


15.8962


15.9240


15.9429


15.8291


15.8962


14.9539


15.5354


42


15.7387


15.8101


15.8351


15.8561


15.7387


15.8101


14.8335


15.4433


43


15.6424


15.7187


15.7402


15.7637


15.6424


15.7187


14.7067


15.3463


44


15.5400


15.6216


15.6391


15.6654


15.5400


15.6216


14.5733


15.2444


45


15.4310


15.5188


15.5312


15.5611


15.4310


15.5188


14.4330


15.1373


46


15.3151


15.4099


15.4162


15.4504


15.3151


15.4099


14.2857


15.0249


47


15.1919


15.2946


15.2938


15.3330


15.1919


15.2946


14.1313


14.9073


48


15.0610


15.1728


15.1635


15.2089


15.0610


15.1728


13.9695


14.7842


49


14.9222


15.0443


15.0250


15.0776


14.9222


15.0443


13.8002


14.6556


50


14.7750


14.9087


14.8778


14.9389


14.7750


14.9087


13.6236


14.5213


51


14.5797


14.7657


14.6715


14.7926


14.5797


14.7657


13.4393


14.3812


52


14.3714


14.6153


14.4507


14.6384


14.3714


14.6153


13.2475


14.2354


53


14.1493


14.4572


14.2146


14.4761


14.1493


14.4572


13.0480


14.0835


54


13.9124


14.2912


13.9623


14.3055


13.9124


14.2912


12.8409


13.9253


55


13.6602


14.1169


13.6929


14.1261


13.6602


14.1169


12.6264


13.7604


56


13.4665


13.9551


13.5007


13.9647


13.4665


13.9551


12.4051


13.5886


57


13.2629


13.7861


13.2987


13.7961


13.2629


13.7861


12.1774


13.4095


58


13.0493


13.6097


13.0868


13.6201


13.0493


13.6097


11.9442


13.2229


59


12.8262


13.4251


12.8654


13.4358


12.8262


13.4251


11.7037


13.0284


60


12.5934


13.2318


12.6344


13.2429


12.5934


13.2318


11.4561


12.8257


61


12.3511


13.0296


12.3939


13.0411


12.3511


13.0296


11.2013


12.6145


62


12.0993


12.8185


12.1439


12.8303


12.0993


12.8185


10.9391


12.3949


63


11.8379


12.5983


11.8843


12.6106


11.8379


12.5983


10.6692


12.1666


64


11.5678


12.3692


11.6160


12.3818


11.5678


12.3692


10.3945


11.9295


65


11.2891


12.1309


11.3390


12.1439


11.2891


12.1309


10.1154


11.6834


66


11.0018


11.8834


11.0535


11.8968


11.0018


11.8834


9.8321


11.4280


67


10.7059


11.6266


10.7593


11.6403


10.7059


11.6266


9.5446


11.1631


68


10.4013


11.3603


10.4563


11.3744


10.4013


11.3603


9.2528


10.8879


69


10.0894


11.0843


10.1461


11.0987


10.0894


11.0843


8.9594


10.6042


70


9.7707


10.7986


9.8289


10.8134


9.7707


10.7986


8.6651


10.3121


71


9.4454


10.5034


9.5051


10.5185


9.4454


10.5034


8.3706


10.0120


72


9.1140


10.1988


9.1750


10.2143


9.1140


10.1988


8.0771


9.7041


73


8.7765


9.8855


8.8387


9.9012


8.7765


9.8855


7.7852


9.3893


74


8.4333


9.5622


8.4966


9.5782


8.4333


9.5622


7.4891


9.0667


75


8.0851


9.2290


8.1494


9.2453


8.0851


9.2290


7.1890


8.7368


76


7.7338


8.8859


7.7989


8.9025


7.7338


8.8859


6.8861


8.4001


77


7.3816


8.5327


7.4474


8.5496


7.3816


8.5327


6.5817


8.0576


78


7.0309


8.1691


7.0971


8.1862


7.0309


8.1691


6.2768


7.7099


79


6.6835


7.8025


6.7499


7.8198


6.6835


7.8025


5.9765


7.3607


80


6.3410


7.4347


6.4074


7.4522


6.3410


7.4347


5.6821


7.0118


81


6.0049


7.0673


6.0710


7.0849


6.0049


7.0673


5.3943


6.6652


82


5.6762


6.7007


5.7418


6.7184


5.6762


6.7007


5.1136


6.3229


83


5.3554


6.3366


5.4203


6.3544


5.3554


6.3366


4.8402


5.9869


84


5.0477


5.9773


5.1116


5.9951


5.0477


5.9773


4.5796


5.6598


85


4.7535


5.6244


4.8162


5.6421


4.7535


5.6244


4.3320


5.3428


86


4.4727


5.2796


4.5340


5.2972


4.4727


5.2796


4.0972


5.0374


87


4.2052


4.9392


4.2649


4.9567


4.2052


4.9392


3.8746


4.7447


88


3.9497


4.6021


4.0077


4.6195


3.9497


4.6021


3.6633


4.4661


89


3.7064


4.2786


3.7627


4.2958


3.7064


4.2786


3.4634


4.1979


90


3.4754


3.9701


3.5298


3.9870


3.4754


3.9701


3.2756


3.9404


91


3.2566


3.6776


3.3089


3.6942


3.2566


3.6776


3.1004


3.6940


92


3.0503


3.4023


3.1006


3.4186


3.0503


3.4023


2.9392


3.4587


93


2.8569


3.1461


2.9050


3.1619


2.8569


3.1461


2.7947


3.2345


94


2.6752


2.9028


2.7211


2.9181


2.6752


2.9028


2.6586


3.0206


95


2.5051


2.6714


2.5487


2.6861


2.5051


2.6714


2.5307


2.8158


Table 7 Valuation factors — delayed updated pension entitlements (DUP)

Age (completed years)


Male


Female



Age (completed years)


Male


Female


28


5.6626


5.7874



47


10.2773


10.5745


29


5.8498


5.9792



48


10.5831


10.8984


30


6.0432


6.1773



49


10.8976


11.2320


31


6.2429


6.3819



50


11.2211


11.5756


32


6.4492


6.5933



51


11.4823


11.9293


33


6.6623


6.8117



52


11.7479


12.2936


34


6.8824


7.0373



53


12.0177


12.6687


35


7.1097


7.2703



54


12.2919


13.0550


36


7.3444


7.5111



55


12.5704


13.4527


37


7.5869


7.7597



56


12.9809


13.8956


38


7.8373


8.0166



57


13.4038


14.3525


39


8.0959


8.2819



58


13.8396


14.8238


40


8.3631


8.5559



59


14.2884


15.3098


41


8.6138


8.8194



60


14.7505


15.8109


42


8.8717


9.0907



61


14.6896


15.8134


43


9.1371


9.3703



62


14.6042


15.7921


44


9.4102


9.6581



63


14.4938


15.7469


45


9.6911


9.9546



64


14.3596


15.6776


46


9.9800


10.2600



65


14.2016


15.5837


Table 8 Valuation factors — indexed associate pensions

Age (completed years)


Associate Pensioner



Age (completed years)


Associate Pensioner



Male


Female




Male


Female


18


26.3640


26.7782



42


22.1883


22.9218


19


26.2482


26.6732



43


21.9297


22.6859


20


26.1296


26.5646



44


21.6628


22.4428


21


26.0078


26.4520



45


21.3871


22.1923


22


25.8820


26.3353



46


21.1027


21.9342


23


25.7520


26.2139



47


20.8092


21.6685


24


25.6173


26.0881



48


20.5067


21.3952


25


25.4777


25.9580



49


20.1950


21.1142


26


25.3329


25.8230



50


19.8739


20.8255


27


25.1831


25.6831



51


19.5432


20.5288


28


25.0278


25.5380



52


19.2031


20.2243


29


24.8673


25.3882



53


18.8532


19.9120


30


24.7010


25.2331



54


18.4930


19.5917


31


24.5288


25.0729



55


18.1225


19.2634


32


24.3507


24.9075



56


17.7415


18.9269


33


24.1663


24.7366



57


17.3499


18.5823


34


23.9752


24.5601



58


16.9480


18.2295


35


23.7776


24.3776



59


16.5367


17.8676


36


23.5729


24.1891



60


16.1165


17.4964


37


23.3611


23.9945



61


15.6878


17.1160


38


23.1420


23.7935



62


15.2511


16.7265


39


22.9154


23.5858



63


14.8066


16.3282


40


22.6810


23.3714



64


14.3560


15.9216


41


22.4386


23.1501



65


13.8997


15.5068


66


13.4381


15.0840



81


6.4723


8.0212


67


12.9714


14.6534



82


6.0694


7.5488


68


12.4999


14.2153



83


5.6819


7.0864


69


12.0258


13.7694



84


5.3152


6.6364


70


11.5498


13.3165



85


4.9690


6.2002


71


11.0725


12.8570



86


4.6429


5.7793


72


10.5947


12.3914



87


4.3357


5.3695


73


10.1167


11.9209



88


4.0458


4.9690


74


9.6391


11.4444



89


3.7729


4.5892


75


9.1628


10.9622



90


3.5166


4.2309


76


8.6904


10.4746



91


3.2763


3.8948


77


8.2246


9.9819



92


3.0522


3.5816


78


7.7680


9.4839



93


2.8443


3.2928


79


7.3227


8.9898



94


2.6509


3.0212


80


6.8904


8.5015



95


2.4715


2.7655


Table 9 Valuation factors — non-indexed associate pensions

Age (completed years)


Associate Pensioner



Age (completed years)


Associate Pensioner



Male


Female




Male


Female


18


16.6626


16.7736



43


15.2866


15.5551


19


16.6364


16.7516



44


15.1797


15.4626


20


16.6094


16.7284



45


15.0666


15.3652


21


16.5814


16.7037



46


14.9473


15.2627


22


16.5519


16.6773



47


14.8213


15.1549


23


16.5208


16.6491



48


14.6885


15.0417


24


16.4877


16.6190



49


14.5485


14.9230


25


16.4525


16.5871



50


14.4012


14.7986


26


16.4150


16.5532



51


14.2461


14.6681


27


16.3752


16.5170



52


14.0830


14.5315


28


16.3330


16.4785



53


13.9116


14.3886


29


16.2883


16.4379



54


13.7312


14.2393


30


16.2408


16.3948



55


13.5414


14.0832


31


16.1904


16.3492



56


13.3420


13.9201


32


16.1370


16.3012



57


13.1326


13.7498


33


16.0803


16.2504



58


12.9129


13.5721


34


16.0201


16.1969



59


12.6835


13.3862


35


15.9563


16.1401



60


12.4444


13.1915


36


15.8885


16.0802



61


12.1957


12.9880


37


15.8167


16.0170



62


11.9373


12.7754


38


15.7405


15.9501



63


11.6694


12.5539


39


15.6598


15.8794



64


11.3928


12.3233


40


15.5743


15.8048



65


11.1076


12.0837


41


15.4837


15.7261



66


10.8139


11.8348


42


15.3879


15.6429



67


10.5118


11.5767


68


10.2010


11.3091



82


5.4377


6.6363


69


9.8833


11.0318



83


5.1195


6.2721


70


9.5591


10.7448



84


4.8153


5.9128


71


9.2286


10.4484



85


4.5254


5.5600


72


8.8923


10.1427



86


4.2498


5.2154


73


8.5504


9.8282



87


3.9878


4.8755


74


8.2031


9.5039



88


3.7385


4.5390


75


7.8514


9.1697



89


3.5018


4.2162


76


7.4970


8.8256



90


3.2778


3.9085


77


7.1425


8.4715



91


3.0663


3.6171


78


6.7902


8.1069



92


2.8677


3.3431


79


6.4420


7.7396



93


2.6821


3.0885


80


6.0997


7.3711



94


2.5085


2.8470


81


5.7646


7.0033



95


2.3465


2.6179


Table 10 Valuation factors — associate deferred pensions

Age (completed years)


Associate Pensioner


Associate Pensioner



Age Pensioner


Invalidity Pensioner



Male


Female


Male


Female


18


26.3640


26.7782


25.5786


26.0484


19


26.2482


26.6732


25.4549


25.9315


20


26.1296


26.5646


25.3269


25.8098


21


26.0078


26.4520


25.1943


25.6834


22


25.8820


26.3353


25.0571


25.5522


23


25.7520


26.2139


24.9153


25.4164


24


25.6173


26.0881


24.7685


25.2757


25


25.4777


25.9580


24.6166


25.1302


26


25.3329


25.8230


24.4591


24.9800


27


25.1831


25.6831


24.2957


24.8249


28


25.0278


25.5380


24.1261


24.6647


29


24.8673


25.3882


23.9501


24.4995


30


24.7010


25.2331


23.7678


24.3290


31


24.5288


25.0729


23.5791


24.1529


32


24.3507


24.9075


23.3840


23.9709


33


24.1663


24.7366


23.1821


23.7830


34


23.9752


24.5601


22.9735


23.5890


35


23.7776


24.3776


22.7580


23.3887


36


23.5729


24.1891


22.5354


23.1821


37


23.3611


23.9945


22.3057


22.9692


38


23.1420


23.7935


22.0688


22.7499


39


22.9154


23.5858


21.8246


22.5242


40


22.6810


23.3714


21.5728


22.2921


41


22.4386


23.1501


21.3131


22.0529


42


22.1883


22.9218


21.0455


21.8063


43


21.9297


22.6859


20.7702


21.5523


44


21.6628


22.4428


20.4870


21.2909


45


21.3871


22.1923


20.1961


21.0219


46


21.1027


21.9342


19.8970


20.7458


47


20.8092


21.6685


19.5896


20.4628


48


20.5067


21.3952


19.2742


20.1727


49


20.1950


21.1142


18.9508


19.8756


50


19.8739


20.8255


18.6194


19.5713


51


19.5432


20.5288


18.2804


19.2605


52


19.2031


20.2243


17.9342


18.9430


53


18.8532


19.9120


17.5806


18.6191


54


18.4930


19.5917


17.2199


18.2887


55


18.1225


19.2634


16.8291


17.9811


56


17.7415


18.9269


16.4303


17.6169


57


17.3499


18.5823


16.0240


17.2453


58


16.9480


18.2295


15.6106


16.8663


59


16.5367


17.8676


15.1921


16.4796


60


16.1165


17.4964


14.7694


16.0848


61


15.6878


17.1160


14.3433


15.6822


62


15.2511


16.7265


13.9146


15.2721


63


14.8066


16.3282


13.4843


14.8546


64


14.3560


15.9216


13.0529


14.4307


65


13.8997


15.5068


12.6211


14.0005


66


13.4381


15.0840


12.1897


13.5646


67


12.9714


14.6534


11.7594


13.1232


68


12.4999


14.2153


11.3306


12.6769


69


12.0258


13.7694


10.9023


12.2244


70


11.5498


13.3165


10.4750


11.7665


71


11.0725


12.8570


10.0487


11.3037


72


10.5947


12.3914


9.6234


10.8367


73


10.1167


11.9209


9.1990


10.3663


74


9.6391


11.4444


8.7758


9.8962


75


9.1628


10.9622


8.3548


9.4283


76


8.6904


10.4746


7.9375


8.9644


77


8.2246


9.9819


7.5263


8.5071


78


7.7680


9.4839


7.1230


8.0588


79


7.3227


8.9898


6.7315


7.6202


80


6.8904


8.5015


6.3532


7.1927


81


6.4723


8.0212


5.9897


6.7767


82


6.0694


7.5488


5.6421


6.3715


83


5.6819


7.0864


5.3114


5.9775


84


5.3152


6.6364


4.9999


5.5987


85


4.9690


6.2002


4.7077


5.2366


86


4.6429


5.7793


4.4346


4.8936


87


4.3357


5.3695


4.1802


4.5724


88


4.0458


4.9690


3.9444


4.2766


89


3.7729


4.5892


3.7170


4.0027


90


3.5166


4.2309


3.4956


3.7506


91


3.2763


3.8948


3.2763


3.5190


92


3.0522


3.5816


3.0522


3.3048


93


2.8443


3.2928


2.8443


3.1024


94


2.6509


3.0212


2.6509


2.9070


95


2.4715


2.7655


2.4715


2.7125




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