{"text_format":"1","workbook":"xlsx","n_sheets":21,"sheets":["Cover","Purpose of spreadsheet","Version Control","Summary - LGPS_S","AnnGenHiddenLists","Factor List","x-Series Number","x-201","x-202","x-203","x-204","x-205","x-206","x-207","x-208","x-219","x-301","x-302","x-303","x-304","x-305"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":503,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Cover","index":0,"n_rows":22,"n_cols":2,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
["LGPS_S - Consolidated Factor Spreadsheet"]
["Cover"]
[{"$f":"CELL(\"filename\",A1)","v":"C:\\Users\\U209873\\AppData\\Local\\Microsoft\\Windows\\INetCache\\Content.Outlook\\QF7PK4UP\\[LGPS CETV Factors - 13 Nov 2018.XLSM]Cover"}]
[]
[]
["Specification","This spreadsheet contains the full suite of factors that are in force for the LGPS_S."]
[]
[]
[]
["Sheet","Description"]
["Purpose of spreadsheet","This sheet sets out the purpose of the spreadsheet and includes caveats on the use of the spreadsheet."]
["Version Control ","This sheet is used to show which factor tables have been updated since the last issued version of the consolidated factor spreadsheet."]
["Factor List","This sheet lists the full suite of factors that are in force together with the following information: "]
["x-101 and onwards","The 100 series factors contain the club transfer factors. Each different type of club transfer factor is set out on a separate sheet starting with sheet x-101, where x relates to the scheme section (if applicable). "]
["x-201 and onwards","The 200 series factors contain the non club transfer factors. Each different type of non club transfer factor is set out on a separate sheet starting with sheet x-201, where x relates to the scheme section (if applicable).  "]
["x-301 and onwards","The 300 series factors contain the pension sharing on divorce factors. Each different type of pension sharing on divorce factor is set out on a separate sheet starting with sheet x-301, where x relates to the scheme section (if applicable).  "]
["x-401 and onwards","The 400 series factors contain the early of late retirement factors. Each different type of early or late retirement factor is set out on a separate sheet starting with sheet x-401, where x relates to the scheme section (if applicable).  "]
["x-501 and onwards","The 500 series factors contain the commutation factors. Each different type of commutation factor is set out on a separate sheet starting with sheet x-501, where x relates to the scheme section (if applicable).  "]
["x-601 and onwards","The 600 series factors contain the scheme pays factors. Each different type of scheme pays factor is set out on a separate sheet starting with sheet x-601, where x relates to the scheme section (if applicable).  "]
["x-701 and onwards","The 700 series factors contain the additional benefit or additional contribution factors. Each different type of additional benefit or additional contribution factor is set out on a separate sheet starting with sheet x-701, where x relates to the scheme section (if applicable).  "]
["x-801 and onwards","The 800 series factors contain the other scheme specific factors. Each different type of other scheme specific factor is set out on a separate sheet starting with sheet x-801, where x relates to the scheme section (if applicable).  "]

{"sheet":"Purpose of spreadsheet","index":1,"n_rows":9,"n_cols":1,"rows_kept":9,"cut":false,"hidden":false,"merged":[[6,0,6,12],[8,0,11,12]]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
["Purpose of Spreadsheet"]
[{"$f":"CELL(\"filename\",A1)","v":"C:\\Users\\U209873\\AppData\\Local\\Microsoft\\Windows\\INetCache\\Content.Outlook\\QF7PK4UP\\[LGPS CETV Factors - 13 Nov 2018.XLSM]Purpose of spreadsheet"}]
[]
[]
["Purpose of the Scottish Public Pensions Agency (\"SPPA\") Consolidated Factor Spreadsheet"]
[]
["This spreadsheet is provided by GAD at the request of SPPA.  Its purpose is to set out in one place for convenience the actuarial factors provided by GAD to SPPA from time to time in respect of Local Government Pension Scheme (Scotland) and related schemes, and the dates on which these factors have been sent to the client and implemented by the client.  It should not be used or relied on for any other purpose and GAD has no liability for any act or omission taken on the basis of this spreadsheet.  In particular, it does not constitute an instruction or manual for plan administration purposes, and it does not cover the implementation or backdating of factors other than to specify the factor implementation date (if provided by Scottish Public Pensions Agency (\"SPPA\"))].   \n\nGAD has no liability for any changes made to this spreadsheet whilst being used by Scottish Public Pensions Agency (\"SPPA\") or any other third party.\n\nThis spreadsheet should not be made available online without the express permission of GAD. \n\nThis spreadsheet is password protected. \n"]

{"sheet":"Version Control","index":2,"n_rows":18,"n_cols":3,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
["Version Control"]
[{"$f":"CELL(\"filename\",A1)","v":"C:\\Users\\U209873\\AppData\\Local\\Microsoft\\Windows\\INetCache\\Content.Outlook\\QF7PK4UP\\[LGPS CETV Factors - 13 Nov 2018.XLSM]Version Control"}]
[]
["Version control"]
[]
["We provide this sheet to help  SPPA understand which factors have changed and when. "]
["Version control on this sheet commences with the 2017/18 factor review (version 2018-1)"]
[]
["Version 20181113"]
["Provides the following new factor tables:"]
["Provides the following revised factors:",null,"201 - 208, 219, 301 - 305"]
["Confirms that the following factor table is no longer required by SPPA:",null,201]
["Factors still to follow:",null,"100, 400, 500, 600, 700 and 800-series factors"]
["Methodology changes:",null,"none"]
[]
["Date saved",null,"2018-11-13T13:30:00"]

{"sheet":"Summary - LGPS_S","index":3,"n_rows":224,"n_cols":5,"rows_kept":224,"cut":false,"hidden":true,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
["Summary of Factors "]
[{"$f":"CELL(\"filename\",A1)","v":"C:\\Users\\U209873\\AppData\\Local\\Microsoft\\Windows\\INetCache\\Content.Outlook\\QF7PK4UP\\[LGPS CETV Factors - 13 Nov 2018.XLSM]Summary - LGPS_S"}]
[]
[]
[null,null,null,null,"x=0"]
[null,"LGPS_S",null,null,2015]
[]
[null,"100 Series - Club Transfer"]
[null,"x-",101]
[null,"x-",102]
[null,"x-",103]
[null,"x-",104]
[null,"x-",105]
[null,"x-",106]
[null,"x-",107]
[null,"x-",108]
[null,"x-",109]
[null,"x-",110]
[null,"x-",111]
[null,"x-",112]
[null,"x-",113]
[null,"x-",114]
[null,"x-",115]
[null,"x-",116]
[null,"x-",117]
[null,"x-",118]
[null,"x-",119]
[null,"x-",120]
[null,"x-",121]
[null,"x-",122]
[null,"x-",123]
[null,"x-",124]
[null,"x-",125]
[]
[null,"200 Series - Non Club Transfers"]
[null,"x-",201]
[null,"x-",202]
[null,"x-",203]
[null,"x-",204]
[null,"x-",205]
[null,"x-",206]
[null,"x-",207]
[null,"x-",208]
[null,"x-",209]
[null,"x-",210]
[null,"x-",211]
[null,"x-",212]
[null,"x-",213]
[null,"x-",214]
[null,"x-",215]
[null,"x-",216]
[null,"x-",217]
[null,"x-",218]
[null,"x-",219]
[null,"x-",220]
[null,"x-",221]
[null,"x-",222]
[null,"x-",223]
[null,"x-",224]
[null,"x-",225]
[]
[null,"300 Series - Pension Sharing on divorce"]
[null,"x-",301]
[null,"x-",302]
[null,"x-",303]
[null,"x-",304]
[null,"x-",305]
[null,"x-",306]
[null,"x-",307]
[null,"x-",308]
[null,"x-",309]
[null,"x-",310]
[null,"x-",311]
[null,"x-",312]
[null,"x-",313]
[null,"x-",314]
[null,"x-",315]
[null,"x-",316]
[null,"x-",317]
[null,"x-",318]
[null,"x-",319]
[null,"x-",320]
[null,"x-",321]
[null,"x-",322]
[null,"x-",323]
[null,"x-",324]
[null,"x-",325]
[]
[null,"400 Series - Early or Late Retirement"]
[null,"x-",401]
[null,"x-",402]
[null,"x-",403]
[null,"x-",404]
[null,"x-",405]
[null,"x-",406]
[null,"x-",407]
[null,"x-",408]
[null,"x-",409]
[null,"x-",410]
[null,"x-",411]
[null,"x-",412]
[null,"x-",413]
[null,"x-",414]
[null,"x-",415]
[null,"x-",416]
[null,"x-",417]
[null,"x-",418]
[null,"x-",419]
[null,"x-",420]
[null,"x-",421]
[null,"x-",422]
[null,"x-",423]
[null,"x-",424]
[null,"x-",425]
[]
[null,"500 Series - Commutation"]
[null,"x-",501]
[null,"x-",502]
[null,"x-",503]
[null,"x-",504]
[null,"x-",505]
[null,"x-",506]
[null,"x-",507]
[null,"x-",508]
[null,"x-",509]
[null,"x-",510]
[null,"x-",511]
[null,"x-",512]
[null,"x-",513]
[null,"x-",514]
[null,"x-",515]
[null,"x-",516]
[null,"x-",517]
[null,"x-",518]
[null,"x-",519]
[null,"x-",520]
[null,"x-",521]
[null,"x-",522]
[null,"x-",523]
[null,"x-",524]
[null,"x-",525]
[]
[null,"600 Series - Scheme Pays"]
[null,"x-",601]
[null,"x-",602]
[null,"x-",603]
[null,"x-",604]
[null,"x-",605]
[null,"x-",606]
[null,"x-",607]
[null,"x-",608]
[null,"x-",609]
[null,"x-",610]
[null,"x-",611]
[null,"x-",612]
[null,"x-",613]
[null,"x-",614]
[null,"x-",615]
[null,"x-",616]
[null,"x-",617]
[null,"x-",618]
[null,"x-",619]
[null,"x-",620]
[null,"x-",621]
[null,"x-",622]
[null,"x-",623]
[null,"x-",624]
[null,"x-",625]
[]
[null,"700 Series - Additional Benefits or Additional Contributions"]
[null,"x-",701]
[null,"x-",702]
[null,"x-",703]
[null,"x-",704]
[null,"x-",705]
[null,"x-",706]
[null,"x-",707]
[null,"x-",708]
[null,"x-",709]
[null,"x-",710]
[null,"x-",711]
[null,"x-",712]
[null,"x-",713]
[null,"x-",714]
[null,"x-",715]
[null,"x-",716]
[null,"x-",717]
[null,"x-",718]
[null,"x-",719]
[null,"x-",720]
[null,"x-",721]
[null,"x-",722]
[null,"x-",723]
[null,"x-",724]
[null,"x-",725]
[]
[null,"800 Series - Other Scheme Specific"]
[null,"x-",801]
[null,"x-",802]
[null,"x-",803]
[null,"x-",804]
[null,"x-",805]
[null,"x-",806]
[null,"x-",807]
[null,"x-",808]
[null,"x-",809]
[null,"x-",810]
[null,"x-",811]
[null,"x-",812]
[null,"x-",813]
[null,"x-",814]
[null,"x-",815]
[null,"x-",816]
[null,"x-",817]
[null,"x-",818]
[null,"x-",819]
[null,"x-",820]
[null,"x-",821]
[null,"x-",822]
[null,"x-",823]
[null,"x-",824]
[null,"x-",825]

{"sheet":"AnnGenHiddenLists","index":4,"n_rows":160,"n_cols":3,"rows_kept":160,"cut":false,"hidden":true,"merged":[]}
["DO NOT REMOVE WORKSHEET"]
[]
["BaseTablesList",null,"ImprovementsList"]
["PCFA00",null,"CMI2016F-07-1pt5"]
["PCMA00",null,"CMI2016M-07-1pt5"]
["PFA80",null,"Long Cohort"]
["PFA92",null,"Medium Cohort"]
["PFA92 - 08",null,"PFA80imp"]
["PFA92-10",null,"PFA92"]
["PMA80",null,"PMA80imp"]
["PMA92",null,"PMA92"]
["PMA92 - 08",null,"Short Cohort"]
["PMA92-10",null,"SMPI-2018imp"]
["PNFA00",null,"UKF2004imp"]
["PNFA00-06",null,"UKF2006imp"]
["PNFA00-08",null,"UKF2006imp_HLE"]
["PNFA00-10",null,"UKF2006imp_LLE"]
["PNMA00",null,"UKF2008imp"]
["PNMA00-06",null,"UKF2010imp"]
["PNMA00-08",null,"UKF2012imp"]
["PNMA00-10",null,"UKF2014imp"]
["S1DFA",null,"UKf2016HLEimp"]
["S1DFA-06",null,"UKF2016imp"]
["S1DFA-08",null,"UKf2016LLEimp"]
["S1DFA-10",null,"UKM2004imp"]
["S1DFA-12",null,"UKM2006imp"]
["S1DFA-14",null,"UKM2006imp_HLE"]
["S1DFA-16",null,"UKM2006imp_LLE"]
["S1DFA-L",null,"UKM2008imp"]
["S1DFA-L-06",null,"UKM2010imp"]
["S1DFA-L-08",null,"UKM2012imp"]
["S1DFA-L-10",null,"UKM2014imp"]
["S1DFA-L-12",null,"UKm2016HLEimp"]
["S1IFA",null,"UKM2016imp"]
["S1IFA-06",null,"UKm2016LLEimp"]
["S1IFA-08",null,"None"]
["S1IFA-10"]
["S1IFA-12"]
["S1IFA-14"]
["S1IFA-16"]
["S1IFA-STSS-16"]
["S1IFA-TPS-16"]
["S1IMA"]
["S1IMA-06"]
["S1IMA-08"]
["S1IMA-10"]
["S1IMA-12"]
["S1IMA-14"]
["S1IMA-16"]
["S1IMA-STSS-16"]
["S1IMA-TPS-16"]
["S1NFA"]
["S1NFA-06"]
["S1NFA-08"]
["S1NFA-10"]
["S1NFA-12"]
["S1NFA-14"]
["S1NFA-16"]
["S1NFA-L"]
["S1NFA-L-06"]
["S1NFA-L-08"]
["S1NFA-L-10"]
["S1NFA-L-12"]
["S1NFA-L-14"]
["S1NFA-L-16"]
["S1NFA-L-STSS"]
["S1NFA-L-STSS-06"]
["S1NFA-L-STSS-08"]
["S1NFA-L-STSS-10"]
["S1NFA-L-STSS-12"]
["S1NFA-L-STSS-14"]
["S1NFA-L-STSS-16"]
["S1NFA-L-TPS"]
["S1NFA-L-TPS-06"]
["S1NFA-L-TPS-08"]
["S1NFA-L-TPS-10"]
["S1NFA-L-TPS-12"]
["S1NFA-L-TPS-14"]
["S1NFA-L-TPS-16"]
["S1NMA"]
["S1NMA-06"]
["S1NMA-08"]
["S1NMA-10"]
["S1NMA-12"]
["S1NMA-14"]
["S1NMA-16"]
["S1NMA-L"]
["S1NMA-L-06"]
["S1NMA-L-08"]
["S1NMA-L-10"]
["S1NMA-L-12"]
["S1NMA-L-14"]
["S1NMA-L-16"]
["S1PFA"]
["S1PFA-06"]
["S1PFA-08"]
["S1PFA-10"]
["S1PFA-12"]
["S1PFA-14"]
["S1PFA-16"]
["S1PMA"]
["S1PMA-06"]
["S1PMA-08"]
["S1PMA-10"]
["S1PMA-12"]
["S1PMA-14"]
["S1PMA-16"]
["S2DFA"]
["S2DFA-12"]
["S2DFA-14"]
["S2DFA-16"]
["S2DFL"]
["S2DFL-12"]
["S2DFL-16"]
["S2IFA"]
["S2IFA-12"]
["S2IFA-14"]
["S2IFA-16"]
["S2IMA"]
["S2IMA-12"]
["S2IMA-14"]
["S2IMA-16"]
["S2NFA"]
["S2NFA-12"]
["S2NFA-14"]
["S2NFA-16"]
["S2NFA-CMI"]
["S2NMA"]
["S2NMA_L-16"]
["S2NMA-12 "]
["S2NMA-14"]
["S2NMA-16"]
["S2NMA-CMI"]
["S2PFA"]
["S2PFA-12"]
["S2PFA-14"]
["S2PFA-16"]
["S2PFL"]
["S2PFL-12"]
["S2PFL-16"]
["S2PMA"]
["S2PMA-12"]
["S2PMA-14"]
["S2PMA-16"]
["S2PML"]
["S2PML-12"]
["S2PML-16"]
["SMPI-2018"]
["UKF"]
["UKF2004"]
["UKF2006"]
["UKF2008"]
["UKF2010"]
["UKF2012"]
["UKM"]
["UKM2004"]
["UKM2006"]
["UKM2008"]
["UKM2010"]
["UKM2012"]

{"sheet":"Factor List","index":5,"n_rows":21,"n_cols":18,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
["Factor List"]
[{"$f":"CELL(\"filename\",A1)","v":"C:\\Users\\U209873\\AppData\\Local\\Microsoft\\Windows\\INetCache\\Content.Outlook\\QF7PK4UP\\[LGPS CETV Factors - 13 Nov 2018.XLSM]Factor List"}]
[]
[]
["Scheme","Section","Factor Type","Description","Gender","Factor Age/Period Definition","Section Number (x)","Series Number","Table Reference\n(Section-Series Number)","Table Reference in Guidance","Related Factor Table Reference (where the factor uses the same table as another factor in this spreadsheet)","Date Factors Issued to SPPA","Date Factors Implemented (if known)","Factor Status","Table ID","Source","UserID","Time Stamp"]
["LGPS_S",2015,"CETV","Non club transfers based on NPA 65","Male","Age last birthday at relevant date",0,201,"0-201","Table NC3",null,"2018-11-13","2018-10-29","issued","LGPS_S_0-201","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-12T15:48:08"]
["LGPS_S",2015,"CETV","Non club transfers based on NPA 65","Female","Age last birthday at relevant date",0,202,"0-202","Table NC4",null,"2018-11-13","2018-10-29","issued","LGPS_S_0-202","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-12T15:48:08"]
["LGPS_S",2015,"CETV","Non club transfers based on NPA 66","Male","Age last birthday at relevant date",0,203,"0-203","Table NC5",null,"2018-11-13","2018-10-29","issued","LGPS_S_0-203","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-12T15:48:08"]
["LGPS_S",2015,"CETV","Non club transfers based on NPA 66","Female","Age last birthday at relevant date",0,204,"0-204","Table NC6",null,"2018-11-13","2018-10-29","issued","LGPS_S_0-204","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-12T15:48:08"]
["LGPS_S",2015,"CETV","Non club transfers based on NPA 67","Male","Age last birthday at relevant date",0,205,"0-205","Table NC7",null,"2018-11-13","2018-10-29","issued","LGPS_S_0-205","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-12T15:48:08"]
["LGPS_S",2015,"CETV","Non club transfers based on NPA 67","Female","Age last birthday at relevant date",0,206,"0-206","Table NC8",null,"2018-11-13","2018-10-29","issued","LGPS_S_0-206","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-12T15:48:08"]
["LGPS_S",2015,"CETV","Non club transfers based on NPA 68","Male","Age last birthday at relevant date",0,207,"0-207","Table NC9",null,"2018-11-13","2018-10-29","issued","LGPS_S_0-207","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-12T15:48:08"]
["LGPS_S",2015,"CETV","Non club transfers based on NPA 68","Female","Age last birthday at relevant date",0,208,"0-208","Table NC10",null,"2018-11-13","2018-10-29","issued","LGPS_S_0-208","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-12T15:48:08"]
["LGPS_S",2015,"CETV","CRA Conversion Factors - Pension and Lump Sum Conversion Factors","Male and Female","Relevant Period (years)",0,219,"0-219","Table 11",null,"2018-11-13","2018-10-29","issued","LGPS_S_0-219",null,"Meera","2018-11-08T14:17:43"]
["LGPS_S",2015,"Pensioner Cash Equivalent","Pensioner cash equivalent factors on divorce - non ill health cases","Male","Age last birthday at relevant date",0,301,"0-301","Table 1.1",null,"2018-11-13","2018-10-29","issued","LGPS_S_0-301","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-08T17:03:50"]
["LGPS_S",2015,"Pensioner Cash Equivalent","Pensioner cash equivalent factors on divorce - non ill health cases","Female","Age last birthday at relevant date",0,302,"0-302","Table 1.2",null,"2018-11-13","2018-10-29","issued","LGPS_S_0-302","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-08T17:03:50"]
["LGPS_S",2015,"Pensioner Cash Equivalent","Ill health pensioner cash equivalent factors on divorce","Male","Age last birthday at relevant date",0,303,"0-303","Table 2.1",null,"2018-11-13","2018-10-29","issued","LGPS_S_0-303","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-12T15:48:08"]
["LGPS_S",2015,"Pensioner Cash Equivalent","Ill health pensioner cash equivalent factors on divorce","Female","Age last birthday at relevant date",0,304,"0-304","Table 2.2",null,"2018-11-13","2018-10-29","issued","LGPS_S_0-304","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-12T15:48:08"]
["LGPS_S",2015,"Pensioner Cash Equivalent","Supplementary lump sum at 55 factors","Unisex","Age last birthday at relevant date",0,305,"0-305","Table 4.1",null,"2018-11-13","2018-10-29","issued","LGPS_S_0-305","\\\\Gad-ast\\ast\\Factors\\2017\\LGPS\\Client output\\Scotland\\Tranche 1_2.4%\\CETV bespoke outputs - A + B - C v0.04 LGPS S v6_SCAPE 2.4%.xlsm","Meera","2018-11-12T15:48:08"]

{"sheet":"x-Series Number","index":6,"n_rows":25,"n_cols":2,"rows_kept":25,"cut":false,"hidden":true,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Enter the factor type (which should be consistent with the series header types found on the summary sheet (eg early or late retirement) - x-Enter series number (this reflects the number in the relevant series eg if it’s the first ER/LR factor then it would be \"401\")"}]
[{"$f":"CELL(\"filename\",A1)","v":"C:\\Users\\U209873\\AppData\\Local\\Microsoft\\Windows\\INetCache\\Content.Outlook\\QF7PK4UP\\[LGPS CETV Factors - 13 Nov 2018.XLSM]x-Series Number"}]
[]
["Data Item","Factor Table Information"]
["Client","Enter the client name eg NHSPS_EW"]
["Section","Enter the section name eg NHSPS 2015"]
["Factor Type","Enter the factor type (which should be consistent with the series header types found on the summary sheet (eg early or late retirement)"]
["Description","Enter a description of the factor (eg use description from factor table in guidance)"]
["Gender","Enter either \"unisex\" or \"m and f\""]
["Factor Age/Period Definition","Enter in age definition"]
["Section Number","Enter section number (this relates to the number used to identify the scheme section - see top of summary tab for section number)"]
["Series Number","Enter series number (this reflects the number in the relevant series eg if it’s the first ER/LR factor then it would be \"401\")"]
["Table Reference","Enter table number (this is the section number plus the series number so we can identify the section and factor type eg if the section number for NHSPS 2015 was 0 and the factor was the first in the ER/LR factor series then this would be \"0-401\" entered here."]
["Table Reference in Guidance","Enter the table reference from the guidance notes"]
["Related Factor Table Reference (where the factor uses the same table as another factor in this spreadsheet)","If the factor table on this sheet is the same as another factor in the spreadsheet. Then enter that table reference here eg 0-.201. If this factor table is unique then put \"n/a\"."]
["Date Factors Issued to Client","Enter the date the factors are issued to the client"]
["Date Factors Implemented (if known)","Enter the date the factors are implemented "]
["Factor Status","Enter whether table is inforce, withdrawn, refer to gad etc"]
[]
[]
[]
[]
["Copy the relevant factor table and foot notes here. Unisex or male factor table in this grey box."]

{"sheet":"x-201","index":7,"n_rows":74,"n_cols":7,"rows_kept":74,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"CETV - x-201"}]
[{"$f":"CELL(\"filename\",A1)","v":"C:\\Users\\U209873\\AppData\\Local\\Microsoft\\Windows\\INetCache\\Content.Outlook\\QF7PK4UP\\[LGPS CETV Factors - 13 Nov 2018.XLSM]x-201"}]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section",2015]
["Factor Type","CETV"]
["Description","Non club transfers based on NPA 65"]
["Gender","Male"]
["Factor Age/Period Definition","Age last birthday at relevant date"]
["Section Number",0]
["Series Number",201]
["Table Reference","0-201"]
["Table Reference in Guidance","Table NC3"]
["Related Factor Table Reference (where the factor uses the same table as another factor in this spreadsheet)"]
["Date Factors Issued to Client"]
["Date Factors Implemented (if known)"]
["Factor Status"]
[]
[]
[]
[]
["Age","Gross pension of £1 pa","Lump sum of £1","Surviving partner's pension of £1 pa","Adjustment for Pre 88 GMP of £1 pa","Adjustment for Post 88 GMP of £1 pa","Deduction for NI modification of £1 pa"]
[16,5.95,0.32,0.93,3.08,0.46,4.32]
[17,6.08,0.32,0.99,3.09,0.46,4.4400000000000004]
[18,6.2,0.33,1.05,3.1,0.47,4.5599999999999996]
[19,6.33,0.34,1.0900000000000001,3.11,0.47,4.6900000000000004]
[20,6.47,0.35,1.1200000000000001,3.11,0.47,4.8099999999999996]
[21,6.6,0.36,1.1399999999999999,3.12,0.47,4.9400000000000004]
[22,6.74,0.36,1.17,3.13,0.47,5.08]
[23,6.88,0.37,1.2,3.14,0.47,5.22]
[24,7.03,0.38,1.23,3.15,0.47,5.36]
[25,7.18,0.39,1.26,3.16,0.47,5.5]
[26,7.33,0.4,1.29,3.17,0.48,5.65]
[27,7.48,0.41,1.32,3.18,0.48,5.8]
[28,7.64,0.42,1.35,3.19,0.48,5.96]
[29,7.8,0.43,1.38,3.2,0.48,6.12]
[30,7.97,0.44,1.41,3.21,0.48,6.29]
[31,8.14,0.45,1.44,3.22,0.48,6.46]
[32,8.31,0.46,1.47,3.23,0.48,6.64]
[33,8.49,0.47,1.5,3.24,0.49,6.82]
[34,8.67,0.49,1.53,3.25,0.49,7]
[35,8.85,0.5,1.56,3.26,0.49,7.19]
[36,9.0399999999999991,0.51,1.59,3.27,0.49,7.39]
[37,9.24,0.52,1.62,3.28,0.49,7.59]
[38,9.43,0.53,1.65,3.29,0.49,7.8]
[39,9.64,0.55000000000000004,1.68,3.3,0.5,8.02]
[40,9.85,0.56000000000000005,1.71,3.31,0.5,8.24]
[41,10.06,0.56999999999999995,1.73,3.32,0.5,8.4700000000000006]
[42,10.28,0.59,1.76,3.33,0.5,8.6999999999999993]
[43,10.5,0.6,1.79,3.35,0.5,8.94]
[44,10.73,0.62,1.81,3.36,0.5,9.19]
[45,10.97,0.63,1.84,3.37,0.51,9.4499999999999993]
[46,11.21,0.64,1.87,3.38,0.51,9.7100000000000009]
[47,11.46,0.66,1.89,3.39,0.51,9.98]
[48,11.71,0.68,1.91,3.41,0.51,10.26]
[49,11.98,0.69,1.94,3.42,0.51,10.55]
[50,12.25,0.71,1.96,3.43,0.51,10.84]
[51,12.52,0.73,1.98,3.44,0.52,11.15]
[52,12.81,0.74,2,3.46,0.52,11.46]
[53,13.1,0.76,2.02,3.47,0.52,11.79]
[54,13.41,0.78,2.0299999999999998,3.49,0.52,12.13]
[55,13.72,0.8,2.0499999999999998,3.5,0.53,12.48]
[56,14.05,0.82,2.06,3.52,0.53,12.84]
[57,14.38,0.84,2.0699999999999998,3.54,0.53,13.22]
[58,14.74,0.86,2.0699999999999998,3.56,0.53,13.62]
[59,15.1,0.88,2.0699999999999998,3.58,0.54,14.03]
[60,15.48,0.9,2.08,3.6,0.54,14.46]
[61,15.87,0.92,2.08,3.63,0.54,14.92]
[62,16.28,0.94,2.0699999999999998,3.65,0.55000000000000004,15.39]
[63,16.71,0.97,2.06,3.68,0.55000000000000004,15.89]
[64,17.149999999999999,0.99,2.06,3.79,0.56999999999999995,16.420000000000002]

{"sheet":"x-202","index":8,"n_rows":74,"n_cols":7,"rows_kept":74,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"CETV - x-202"}]
[{"$f":"CELL(\"filename\",A1)","v":"C:\\Users\\U209873\\AppData\\Local\\Microsoft\\Windows\\INetCache\\Content.Outlook\\QF7PK4UP\\[LGPS CETV Factors - 13 Nov 2018.XLSM]x-202"}]
[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section",2015]
["Factor Type","CETV"]
["Description","Non club transfers based on NPA 65"]
["Gender","Female"]
["Factor Age/Period Definition","Age last birthday at relevant date"]
["Section Number",0]
["Series Number",202]
["Table Reference","0-202"]
["Table Reference in Guidance","Table NC4"]
["Related Factor Table Reference (where the factor uses the same table as another factor in this spreadsheet)"]
["Date Factors Issued to Client"]
["Date Factors Implemented (if known)"]
["Factor Status"]
[]
[]
[]
[]
["Age","Gross pension of £1 pa","Lump sum of £1","Surviving partner's pension of £1 pa","Adjustment for Pre 88 GMP of £1 pa","Adjustment for Post 88 GMP of £1 pa","Deduction for NI modification of £1 pa"]
[16,5.95,0.32,0.93,-0.53,-1.86,4.59]
[17,6.08,0.32,0.99,-0.54,-1.89,4.72]
[18,6.2,0.33,1.05,-0.56000000000000005,-1.96,4.84]
[19,6.33,0.34,1.0900000000000001,-0.56999999999999995,-2,4.9800000000000004]
[20,6.47,0.35,1.1200000000000001,-0.59,-2.0699999999999998,5.1100000000000003]
[21,6.6,0.36,1.1399999999999999,-0.6,-2.1,5.25]
[22,6.74,0.36,1.17,-0.62,-2.17,5.4]
[23,6.88,0.37,1.2,-0.63,-2.21,5.54]
[24,7.03,0.38,1.23,-0.65,-2.2799999999999998,5.7]
[25,7.18,0.39,1.26,-0.67,-2.35,5.85]
[26,7.33,0.4,1.29,-0.68,-2.38,6.01]
[27,7.48,0.41,1.32,-0.7,-2.4500000000000002,6.18]
[28,7.64,0.42,1.35,-0.72,-2.52,6.35]
[29,7.8,0.43,1.38,-0.74,-2.59,6.52]
[30,7.97,0.44,1.41,-0.75,-2.63,6.7]
[31,8.14,0.45,1.44,-0.77,-2.7,6.88]
[32,8.31,0.46,1.47,-0.79,-2.77,7.07]
[33,8.49,0.47,1.5,-0.81,-2.84,7.26]
[34,8.67,0.49,1.53,-0.83,-2.91,7.46]
[35,8.85,0.5,1.56,-0.84,-2.94,7.67]
[36,9.0399999999999991,0.51,1.59,-0.86,-3.01,7.88]
[37,9.24,0.52,1.62,-0.88,-3.08,8.1]
[38,9.43,0.53,1.65,-0.9,-3.15,8.32]
[39,9.64,0.55000000000000004,1.68,-0.92,-3.22,8.5500000000000007]
[40,9.85,0.56000000000000005,1.71,-0.94,-3.29,8.7899999999999991]
[41,10.06,0.56999999999999995,1.73,-0.96,-3.36,9.0299999999999994]
[42,10.28,0.59,1.76,-0.98,-3.43,9.2899999999999991]
[43,10.5,0.6,1.79,-1,-3.5,9.5399999999999991]
[44,10.73,0.62,1.81,-1.03,-3.61,9.81]
[45,10.97,0.63,1.84,-1.05,-3.68,10.09]
[46,11.21,0.64,1.87,-1.07,-3.75,10.37]
[47,11.46,0.66,1.89,-1.0900000000000001,-3.82,10.66]
[48,11.71,0.68,1.91,-1.1100000000000001,-3.89,10.96]
[49,11.98,0.69,1.94,-1.1399999999999999,-3.99,11.27]
[50,12.25,0.71,1.96,-1.1599999999999999,-4.0599999999999996,11.59]
[51,12.52,0.73,1.98,-1.19,-4.17,11.92]
[52,12.81,0.74,2,-1.21,-4.24,12.27]
[53,13.1,0.76,2.02,-1.24,-4.34,12.62]
[54,13.41,0.78,2.0299999999999998,-1.27,-4.45,12.99]
[55,13.72,0.8,2.0499999999999998,-1.29,-4.5199999999999996,13.37]
[56,14.05,0.82,2.06,-1.32,-4.62,13.77]
[57,14.38,0.84,2.0699999999999998,-1.35,-4.7300000000000004,14.18]
[58,14.74,0.86,2.0699999999999998,-1.38,-4.83,14.61]
[59,15.1,0.88,2.0699999999999998,-1.44,-5.04,15.05]
[60,15.48,0.9,2.08,-1.01,-3.68,15.52]
[61,15.87,0.92,2.08,-0.05,-2.79,16]
[62,16.28,0.94,2.0699999999999998,0.95,-1.87,16.489999999999998]
[63,16.71,0.97,2.06,1.98,-0.92,17.010000000000002]
[64,17.149999999999999,0.99,2.06,3.05,7.0000000000000007E-2,17.55]

{"sheet":"x-203","index":9,"n_rows":75,"n_cols":7,"rows_kept":75,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"CETV - x-203"}]
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[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section",2015]
["Factor Type","CETV"]
["Description","Non club transfers based on NPA 66"]
["Gender","Male"]
["Factor Age/Period Definition","Age last birthday at relevant date"]
["Section Number",0]
["Series Number",203]
["Table Reference","0-203"]
["Table Reference in Guidance","Table NC5"]
["Related Factor Table Reference (where the factor uses the same table as another factor in this spreadsheet)"]
["Date Factors Issued to Client"]
["Date Factors Implemented (if known)"]
["Factor Status"]
[]
[]
[]
[]
["Age","Gross pension of £1 pa","Lump sum of £1","Surviving partner's pension of £1 pa","Adjustment for Pre 88 GMP of £1 pa","Adjustment for Post 88 GMP of £1 pa","Deduction for NI modification of £1 pa"]
[16,5.66,0.31,0.94,2.2799999999999998,-0.23,4.32]
[17,5.77,0.32,0.99,2.2799999999999998,-0.23,4.4400000000000004]
[18,5.9,0.32,1.05,2.2799999999999998,-0.23,4.5599999999999996]
[19,6.02,0.33,1.1000000000000001,2.29,-0.23,4.6900000000000004]
[20,6.15,0.34,1.1200000000000001,2.29,-0.23,4.8099999999999996]
[21,6.27,0.35,1.1499999999999999,2.29,-0.23,4.9400000000000004]
[22,6.41,0.36,1.18,2.2999999999999998,-0.23,5.08]
[23,6.54,0.36,1.21,2.2999999999999998,-0.23,5.22]
[24,6.68,0.37,1.24,2.2999999999999998,-0.23,5.36]
[25,6.82,0.38,1.26,2.31,-0.23,5.5]
[26,6.96,0.39,1.29,2.31,-0.23,5.65]
[27,7.11,0.4,1.32,2.31,-0.23,5.8]
[28,7.25,0.41,1.36,2.3199999999999998,-0.23,5.96]
[29,7.41,0.42,1.39,2.3199999999999998,-0.23,6.12]
[30,7.56,0.43,1.42,2.33,-0.23,6.29]
[31,7.72,0.44,1.45,2.33,-0.23,6.46]
[32,7.89,0.45,1.48,2.33,-0.23,6.64]
[33,8.0500000000000007,0.46,1.51,2.34,-0.23,6.82]
[34,8.2200000000000006,0.47,1.54,2.34,-0.23,7]
[35,8.4,0.49,1.57,2.34,-0.23,7.19]
[36,8.57,0.5,1.6,2.35,-0.24,7.39]
[37,8.76,0.51,1.63,2.35,-0.24,7.59]
[38,8.94,0.52,1.66,2.36,-0.24,7.8]
[39,9.14,0.53,1.69,2.36,-0.24,8.02]
[40,9.33,0.55000000000000004,1.72,2.36,-0.24,8.24]
[41,9.5299999999999994,0.56000000000000005,1.75,2.37,-0.24,8.4700000000000006]
[42,9.74,0.56999999999999995,1.77,2.37,-0.24,8.6999999999999993]
[43,9.9499999999999993,0.59,1.8,2.38,-0.24,8.94]
[44,10.17,0.6,1.83,2.38,-0.24,9.19]
[45,10.39,0.62,1.85,2.39,-0.24,9.4499999999999993]
[46,10.62,0.63,1.88,2.39,-0.24,9.7100000000000009]
[47,10.85,0.64,1.9,2.39,-0.24,9.98]
[48,11.09,0.66,1.93,2.4,-0.24,10.26]
[49,11.34,0.68,1.95,2.4,-0.24,10.55]
[50,11.59,0.69,1.97,2.41,-0.24,10.84]
[51,11.85,0.71,1.99,2.41,-0.24,11.15]
[52,12.12,0.73,2.0099999999999998,2.42,-0.24,11.46]
[53,12.4,0.74,2.0299999999999998,2.42,-0.24,11.79]
[54,12.69,0.76,2.0499999999999998,2.4300000000000002,-0.24,12.13]
[55,12.98,0.78,2.06,2.44,-0.24,12.48]
[56,13.29,0.8,2.0699999999999998,2.44,-0.24,12.84]
[57,13.6,0.82,2.08,2.4500000000000002,-0.25,13.22]
[58,13.93,0.84,2.09,2.46,-0.25,13.62]
[59,14.28,0.86,2.09,2.4700000000000002,-0.25,14.03]
[60,14.63,0.88,2.09,2.48,-0.25,14.46]
[61,15,0.9,2.09,2.4900000000000002,-0.25,14.92]
[62,15.38,0.92,2.09,2.5099999999999998,-0.25,15.39]
[63,15.79,0.94,2.08,2.52,-0.25,15.89]
[64,16.21,0.97,2.0699999999999998,2.59,-0.26,16.420000000000002]
[65,16.649999999999999,0.99,2.06,3.19,0.05,16.46]

{"sheet":"x-204","index":10,"n_rows":75,"n_cols":7,"rows_kept":75,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"CETV - x-204"}]
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[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section",2015]
["Factor Type","CETV"]
["Description","Non club transfers based on NPA 66"]
["Gender","Female"]
["Factor Age/Period Definition","Age last birthday at relevant date"]
["Section Number",0]
["Series Number",204]
["Table Reference","0-204"]
["Table Reference in Guidance","Table NC6"]
["Related Factor Table Reference (where the factor uses the same table as another factor in this spreadsheet)"]
["Date Factors Issued to Client"]
["Date Factors Implemented (if known)"]
["Factor Status"]
[]
[]
[]
[]
["Age","Gross pension of £1 pa","Lump sum of £1","Surviving partner's pension of £1 pa","Adjustment for Pre 88 GMP of £1 pa","Adjustment for Post 88 GMP of £1 pa","Deduction for NI modification of £1 pa"]
[16,5.66,0.31,0.94,-1.26,-2.52,4.5999999999999996]
[17,5.77,0.32,0.99,-1.28,-2.56,4.72]
[18,5.9,0.32,1.05,-1.3,-2.6,4.84]
[19,6.02,0.33,1.1000000000000001,-1.32,-2.64,4.9800000000000004]
[20,6.15,0.34,1.1200000000000001,-1.34,-2.68,5.1100000000000003]
[21,6.27,0.35,1.1499999999999999,-1.36,-2.72,5.25]
[22,6.41,0.36,1.18,-1.38,-2.76,5.4]
[23,6.54,0.36,1.21,-1.4,-2.8,5.54]
[24,6.68,0.37,1.24,-1.42,-2.84,5.7]
[25,6.82,0.38,1.26,-1.44,-2.88,5.85]
[26,6.96,0.39,1.29,-1.47,-2.94,6.01]
[27,7.11,0.4,1.32,-1.49,-2.98,6.18]
[28,7.25,0.41,1.36,-1.51,-3.02,6.35]
[29,7.41,0.42,1.39,-1.53,-3.06,6.52]
[30,7.56,0.43,1.42,-1.56,-3.12,6.7]
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[36,8.57,0.5,1.6,-1.7,-3.4,7.88]
[37,8.76,0.51,1.63,-1.73,-3.46,8.1]
[38,8.94,0.52,1.66,-1.75,-3.5,8.32]
[39,9.14,0.53,1.69,-1.78,-3.56,8.5500000000000007]
[40,9.33,0.55000000000000004,1.72,-1.8,-3.6,8.7899999999999991]
[41,9.5299999999999994,0.56000000000000005,1.75,-1.83,-3.66,9.0299999999999994]
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[43,9.9499999999999993,0.59,1.8,-1.89,-3.78,9.5399999999999991]
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[47,10.85,0.64,1.9,-2,-4,10.66]
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[51,11.85,0.71,1.99,-2.13,-4.26,11.92]
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[16,5.37,0.3,0.94,1.5,-1.2,4.32]
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[27,6.74,0.39,1.33,1.48,-1.18,5.8]
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[37,8.2899999999999991,0.5,1.64,1.46,-1.17,7.59]
[38,8.4700000000000006,0.51,1.67,1.46,-1.17,7.8]
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[41,9.02,0.55000000000000004,1.76,1.45,-1.1599999999999999,8.4700000000000006]
[42,9.2200000000000006,0.56000000000000005,1.79,1.45,-1.1599999999999999,8.6999999999999993]
[43,9.42,0.56999999999999995,1.81,1.45,-1.1599999999999999,8.94]
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[45,9.83,0.6,1.87,1.44,-1.1499999999999999,9.4499999999999993]
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[49,10.72,0.66,1.96,1.43,-1.1399999999999999,10.55]
[50,10.96,0.68,1.99,1.43,-1.1399999999999999,10.84]
[51,11.21,0.69,2.0099999999999998,1.42,-1.1399999999999999,11.15]
[52,11.46,0.71,2.0299999999999998,1.42,-1.1399999999999999,11.46]
[53,11.72,0.73,2.0499999999999998,1.42,-1.1399999999999999,11.79]
[54,11.99,0.74,2.06,1.41,-1.1299999999999999,12.13]
[55,12.26,0.76,2.08,1.41,-1.1299999999999999,12.48]
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[58,13.16,0.82,2.11,1.41,-1.1299999999999999,13.62]
[59,13.48,0.84,2.11,1.41,-1.1299999999999999,14.03]
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[28,6.88,0.4,1.36,-2.2799999999999998,-3.88,6.35]
[29,7.02,0.41,1.39,-2.2999999999999998,-3.91,6.52]
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[31,7.32,0.43,1.46,-2.36,-4.01,6.88]
[32,7.47,0.44,1.49,-2.39,-4.0599999999999996,7.07]
[33,7.63,0.45,1.52,-2.42,-4.1100000000000003,7.26]
[34,7.79,0.46,1.55,-2.4500000000000002,-4.17,7.46]
[35,7.95,0.47,1.58,-2.48,-4.22,7.67]
[36,8.1199999999999992,0.49,1.61,-2.5099999999999998,-4.2699999999999996,7.88]
[37,8.2899999999999991,0.5,1.64,-2.54,-4.32,8.1]
[38,8.4700000000000006,0.51,1.67,-2.57,-4.37,8.32]
[39,8.65,0.52,1.7,-2.6,-4.42,8.5500000000000007]
[40,8.84,0.53,1.73,-2.64,-4.49,8.7899999999999991]
[41,9.02,0.55000000000000004,1.76,-2.67,-4.54,9.0299999999999994]
[42,9.2200000000000006,0.56000000000000005,1.79,-2.7,-4.59,9.2899999999999991]
[43,9.42,0.56999999999999995,1.81,-2.74,-4.66,9.5399999999999991]
[44,9.6199999999999992,0.59,1.84,-2.77,-4.71,9.81]
[45,9.83,0.6,1.87,-2.8,-4.76,10.09]
[46,10.039999999999999,0.62,1.89,-2.84,-4.83,10.37]
[47,10.26,0.63,1.92,-2.88,-4.9000000000000004,10.66]
[48,10.49,0.64,1.94,-2.91,-4.95,10.96]
[49,10.72,0.66,1.96,-2.95,-5.0199999999999996,11.27]
[50,10.96,0.68,1.99,-2.99,-5.08,11.59]
[51,11.21,0.69,2.0099999999999998,-3.03,-5.15,11.92]
[52,11.46,0.71,2.0299999999999998,-3.07,-5.22,12.27]
[53,11.72,0.73,2.0499999999999998,-3.11,-5.29,12.62]
[54,11.99,0.74,2.06,-3.16,-5.37,12.99]
[55,12.26,0.76,2.08,-3.2,-5.44,13.37]
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[59,13.48,0.84,2.11,-3.47,-5.9,15.05]
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[61,14.16,0.88,2.11,-2.23,-4.57,16]
[62,14.52,0.9,2.11,-1.3,-3.72,16.489999999999998]
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[16,5.09,0.28999999999999998,0.95,0.76,-3.42,4.32]
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[34,7.37,0.45,1.56,0.63,-2.84,7]
[35,7.53,0.46,1.59,0.62,-2.79,7.19]
[36,7.68,0.47,1.62,0.61,-2.75,7.39]
[37,7.85,0.49,1.65,0.6,-2.7,7.59]
[38,8.01,0.5,1.68,0.59,-2.66,7.8]
[39,8.18,0.51,1.71,0.57999999999999996,-2.61,8.02]
[40,8.35,0.52,1.74,0.57999999999999996,-2.61,8.24]
[41,8.5299999999999994,0.53,1.77,0.56999999999999995,-2.57,8.4700000000000006]
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[45,9.2899999999999991,0.59,1.88,0.53,-2.39,9.4499999999999993]
[46,9.49,0.6,1.91,0.52,-2.34,9.7100000000000009]
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[53,11.06,0.71,2.0699999999999998,0.45,-2.0299999999999998,11.79]
[54,11.31,0.73,2.08,0.44,-1.98,12.13]
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[57,12.12,0.78,2.12,0.41,-1.85,13.22]
[58,12.41,0.8,2.13,0.4,-1.8,13.62]
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[19,5.42,0.32,1.1100000000000001,-2.73,-4.0999999999999996,4.9800000000000004]
[20,5.53,0.32,1.1399999999999999,-2.76,-4.1399999999999997,5.1100000000000003]
[21,5.64,0.33,1.1599999999999999,-2.79,-4.1900000000000004,5.25]
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[25,6.13,0.36,1.28,-2.92,-4.38,5.85]
[26,6.25,0.37,1.31,-2.95,-4.43,6.01]
[27,6.38,0.38,1.34,-2.98,-4.47,6.18]
[28,6.51,0.39,1.37,-3.01,-4.5199999999999996,6.35]
[29,6.65,0.4,1.4,-3.05,-4.58,6.52]
[30,6.79,0.41,1.43,-3.08,-4.62,6.7]
[31,6.93,0.42,1.47,-3.11,-4.67,6.88]
[32,7.07,0.43,1.5,-3.15,-4.7300000000000004,7.07]
[33,7.22,0.44,1.53,-3.18,-4.7699999999999996,7.26]
[34,7.37,0.45,1.56,-3.22,-4.83,7.46]
[35,7.53,0.46,1.59,-3.25,-4.88,7.67]
[36,7.68,0.47,1.62,-3.29,-4.9400000000000004,7.88]
[37,7.85,0.49,1.65,-3.33,-5,8.1]
[38,8.01,0.5,1.68,-3.36,-5.04,8.32]
[39,8.18,0.51,1.71,-3.4,-5.0999999999999996,8.5500000000000007]
[40,8.35,0.52,1.74,-3.44,-5.16,8.7899999999999991]
[41,8.5299999999999994,0.53,1.77,-3.48,-5.22,9.0299999999999994]
[42,8.7100000000000009,0.55000000000000004,1.8,-3.51,-5.27,9.2899999999999991]
[43,8.9,0.56000000000000005,1.83,-3.55,-5.33,9.5399999999999991]
[44,9.09,0.56999999999999995,1.86,-3.59,-5.39,9.81]
[45,9.2899999999999991,0.59,1.88,-3.64,-5.46,10.09]
[46,9.49,0.6,1.91,-3.68,-5.52,10.37]
[47,9.6999999999999993,0.62,1.93,-3.72,-5.58,10.66]
[48,9.91,0.63,1.96,-3.76,-5.64,10.96]
[49,10.119999999999999,0.64,1.98,-3.81,-5.72,11.27]
[50,10.35,0.66,2,-3.85,-5.78,11.59]
[51,10.58,0.68,2.0299999999999998,-3.9,-5.85,11.92]
[52,10.82,0.69,2.0499999999999998,-3.95,-5.93,12.27]
[53,11.06,0.71,2.0699999999999998,-4,-6,12.62]
[54,11.31,0.73,2.08,-4.05,-6.08,12.99]
[55,11.57,0.74,2.1,-4.0999999999999996,-6.15,13.37]
[56,11.84,0.76,2.11,-4.1500000000000004,-6.23,13.77]
[57,12.12,0.78,2.12,-4.21,-6.32,14.18]
[58,12.41,0.8,2.13,-4.2699999999999996,-6.41,14.61]
[59,12.71,0.82,2.13,-4.42,-6.63,15.05]
[60,13.02,0.84,2.13,-4.12,-6.23,15.52]
[61,13.35,0.86,2.13,-3.26,-5.42,16]
[62,13.68,0.88,2.13,-2.36,-4.59,16.489999999999998]
[63,14.04,0.9,2.12,-1.44,-3.73,17.010000000000002]
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[65,14.79,0.94,2.1,0.49,-1.93,17.61]
[66,15.2,0.97,2.08,1.5,-0.99,17.170000000000002]
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["Data Item","Factor Table Information"]
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["Gender","Male and Female"]
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["Section Number",0]
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["Table Reference in Guidance","Table 11"]
["Related Factor Table Reference (where the factor uses the same table as another factor in this spreadsheet)"]
["Date Factors Issued to Client"]
["Date Factors Implemented (if known)"]
["Factor Status"]
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[]
[]
[]
["Years Early","Personal Pension (Male) ","Personal Pension (Female)","Lump Sum (Both sexes)"]
[0,1,1,1]
[1,1.06,1.05,1.03]
[2,1.1200000000000001,1.1100000000000001,1.06]
[3,1.18,1.17,1.0900000000000001]
[4,1.24,1.23,1.1200000000000001]
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[59,20.12,2,3.58,14.03]
[60,19.63,2.02,3.6,14.46]
[61,19.14,2.0299999999999998,3.63,14.92]
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[63,18.14,2.04,3.68,15.89]
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[65,17.09,2.0499999999999998,3.8]
[66,16.489999999999998,2.0499999999999998,3.63]
[67,15.89,2.0499999999999998,3.45]
[68,15.28,2.0499999999999998,3.28]
[69,14.67,1.94,3.1]
[70,14.05,1.84,2.93]
[71,13.44,1.83,2.77]
[72,12.82,1.81,2.6]
[73,12.21,1.8,2.44]
[74,11.62,1.67,2.2799999999999998]
[75,11.04,1.55,2.13]
[76,10.47,1.53,1.98]
[77,9.9,1.5,1.83]
[78,9.35,1.46,1.68]
[79,8.8000000000000007,1.31,1.54]
[80,8.25,1.1499999999999999,1.4]
[81,7.72,1.1200000000000001,1.27]
[82,7.2,1.08,1.1399999999999999]
[83,6.69,1.05,1.02]
[84,6.2,0.9,0.91]
[85,5.73,0.75,0.8]
[86,5.29,0.71,0.7]
[87,4.87,0.68,0.62]
[88,4.4800000000000004,0.64,0.54]
[89,4.12,0.5,0.47]
[90,3.78,0.38,0.41]
[91,3.47,0.35,0.36]
[92,3.18,0.32,0.31]
[93,2.92,0.3,0.27]
[94,2.67,0.27,0.23]
[95,2.4500000000000002,0.25,0.2]
[96,2.2599999999999998,0.23,0.17]
[97,2.09,0.21,0.14000000000000001]
[98,1.95,0.18,0.12]
[99,1.82,0.17,0.1]
[100,1.71,0.15,0.09]

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[59,20.12,2,3.05,15.05]
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[68,15.28,2.0499999999999998,3.01]
[69,14.67,1.94,2.85]
[70,14.05,1.84,2.68]
[71,13.44,1.83,2.5299999999999998]
[72,12.82,1.81,2.37]
[73,12.21,1.8,2.2200000000000002]
[74,11.62,1.67,2.0699999999999998]
[75,11.04,1.55,1.93]
[76,10.47,1.53,1.79]
[77,9.9,1.5,1.65]
[78,9.35,1.46,1.52]
[79,8.8000000000000007,1.31,1.39]
[80,8.25,1.1499999999999999,1.26]
[81,7.72,1.1200000000000001,1.1399999999999999]
[82,7.2,1.08,1.03]
[83,6.69,1.05,0.92]
[84,6.2,0.9,0.82]
[85,5.73,0.75,0.73]
[86,5.29,0.71,0.65]
[87,4.87,0.68,0.57999999999999996]
[88,4.4800000000000004,0.64,0.51]
[89,4.12,0.5,0.46]
[90,3.78,0.38,0.4]
[91,3.47,0.35,0.35]
[92,3.18,0.32,0.31]
[93,2.92,0.3,0.27]
[94,2.67,0.27,0.24]
[95,2.4500000000000002,0.25,0.21]
[96,2.2599999999999998,0.23,0.18]
[97,2.09,0.21,0.16]
[98,1.95,0.18,0.13]
[99,1.82,0.17,0.12]
[100,1.71,0.15,0.1]

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["Age","Member's pension of £1 per annum","Surviving partner's pension of £1 per annum","Deduction for GMP of £1 pa","Deduction for NI modification of £1 pa"]
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[21,27.51,5,2.25,3.58]
[22,27.31,4.99,2.2599999999999998,3.68]
[23,27.11,4.9800000000000004,2.27,3.79]
[24,26.9,4.97,2.2799999999999998,3.9]
[25,26.7,4.95,2.29,4.01]
[26,26.5,4.93,2.2999999999999998,4.13]
[27,26.3,4.9000000000000004,2.3199999999999998,4.26]
[28,26.1,4.87,2.33,4.3899999999999997]
[29,25.9,4.83,2.35,4.5199999999999996]
[30,25.71,4.79,2.36,4.66]
[31,25.52,4.74,2.38,4.8099999999999996]
[32,25.33,4.6900000000000004,2.4,4.97]
[33,25.13,4.6399999999999997,2.42,5.13]
[34,24.93,4.58,2.44,5.3]
[35,24.72,4.53,2.46,5.47]
[36,24.51,4.47,2.48,5.66]
[37,24.31,4.4000000000000004,2.5,5.85]
[38,24.09,4.34,2.52,6.04]
[39,23.87,4.2699999999999996,2.5499999999999998,6.25]
[40,23.65,4.21,2.57,6.46]
[41,23.41,4.1500000000000004,2.59,6.67]
[42,23.17,4.08,2.62,6.89]
[43,22.91,4.0199999999999996,2.64,7.12]
[44,22.64,3.97,2.66,7.36]
[45,22.36,3.91,2.68,7.6]
[46,22.07,3.86,2.7,7.84]
[47,21.76,3.82,2.72,8.1]
[48,21.44,3.77,2.74,8.35]
[49,21.11,3.73,2.76,8.6199999999999992]
[50,20.76,3.69,2.78,8.9]
[51,20.41,3.65,2.8,9.19]
[52,20.04,3.61,2.83,9.49]
[53,19.670000000000002,3.57,2.85,9.81]
[54,19.28,3.54,2.88,10.14]
[55,18.89,3.5,2.9,10.49]
[56,18.489999999999998,3.46,2.93,10.86]
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[60,16.8,3.29,3.08,12.57]
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[62,15.9,3.21,3.17,13.6]
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[67,13.46,3.02,3.05]
[68,12.95,2.97,2.9]
[69,12.43,2.79,2.74]
[70,11.91,2.6,2.59]
[71,11.39,2.56,2.44]
[72,10.87,2.5099999999999998,2.2999999999999998]
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[74,9.82,2.27,2.02]
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[76,8.8000000000000007,2.02,1.75]
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[80,6.87,1.46,1.25]
[81,6.41,1.41,1.1299999999999999]
[82,5.97,1.35,1.02]
[83,5.54,1.28,0.91]
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[85,4.75,0.9,0.72]
[86,4.3899999999999997,0.85,0.64]
[87,4.0599999999999996,0.79,0.56999999999999995]
[88,3.75,0.74,0.5]
[89,3.47,0.57999999999999996,0.44]
[90,3.22,0.43,0.39]
[91,2.98,0.4,0.34]
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[94,2.37,0.3,0.23]
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[31,25.52,4.74,2.13,5.72]
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[34,24.93,4.58,2.16,6.26]
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[36,24.51,4.47,2.19,6.65]
[37,24.31,4.4000000000000004,2.2000000000000002,6.85]
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[45,22.36,3.91,2.2999999999999998,8.76]
[46,22.07,3.86,2.31,9.0299999999999994]
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[48,21.44,3.77,2.34,9.61]
[49,21.11,3.73,2.35,9.92]
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[51,20.41,3.65,2.38,10.56]
[52,20.04,3.61,2.4,10.91]
[53,19.670000000000002,3.57,2.42,11.26]
[54,19.28,3.54,2.4300000000000002,11.63]
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[57,18.079999999999998,3.42,2.4900000000000002,12.84]
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[65,14.46,3.09,3.02]
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[70,11.91,2.6,2.29]
[71,11.39,2.56,2.15]
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[75,9.31,2.08,1.63]
[76,8.8000000000000007,2.02,1.51]
[77,8.3000000000000007,1.96,1.39]
[78,7.81,1.9,1.28]
[79,7.33,1.68,1.17]
[80,6.87,1.46,1.07]
[81,6.41,1.41,0.98]
[82,5.97,1.35,0.89]
[83,5.54,1.28,0.81]
[84,5.14,1.0900000000000001,0.73]
[85,4.75,0.9,0.67]
[86,4.3899999999999997,0.85,0.61]
[87,4.0599999999999996,0.79,0.56000000000000005]
[88,3.75,0.74,0.51]
[89,3.47,0.57999999999999996,0.47]
[90,3.22,0.43,0.43]
[91,2.98,0.4,0.39]
[92,2.76,0.36,0.35]
[93,2.56,0.33,0.32]
[94,2.37,0.3,0.28000000000000003]
[95,2.19,0.28000000000000003,0.25]

{"sheet":"x-305","index":20,"n_rows":60,"n_cols":2,"rows_kept":60,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"LGPS_S - Consolidated Factor Spreadsheet"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"PenCE - x-305"}]
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[]
["Data Item","Factor Table Information"]
["Client","LGPS_S"]
["Section",2015]
["Factor Type","PenCE"]
["Description","Supplementary lump sum at 55 factors"]
["Gender","Unisex"]
["Factor Age/Period Definition","Age last birthday at relevant date"]
["Section Number",0]
["Series Number",305]
["Table Reference","0-305"]
["Table Reference in Guidance","Table 4.1"]
["Related Factor Table Reference (where the factor uses the same table as another factor in this spreadsheet)"]
["Date Factors Issued to Client"]
["Date Factors Implemented (if known)"]
["Factor Status"]
[]
[]
[]
[]
["Age","Factor for supplementary lump sum of £1 at age 55\n"]
[20,0.22]
[21,0.23]
[22,0.24]
[23,0.25]
[24,0.26]
[25,0.27]
[26,0.28000000000000003]
[27,0.3]
[28,0.31]
[29,0.32]
[30,0.34]
[31,0.35]
[32,0.37]
[33,0.38]
[34,0.4]
[35,0.42]
[36,0.44]
[37,0.46]
[38,0.48]
[39,0.5]
[40,0.52]
[41,0.54]
[42,0.56999999999999995]
[43,0.59]
[44,0.62]
[45,0.65]
[46,0.68]
[47,0.71]
[48,0.74]
[49,0.77]
[50,0.8]
[51,0.84]
[52,0.88]
[53,0.92]
[54,0.96]