Professional Documents
Culture Documents
INVESTMENT TABLES
First published in 19 13, Richard Parry's Valuation and Investment Tables has
since become an essential tool for students and professionals in the study and
practice of valuation and appraisal. That the book has reached its centenary year
in print and thirteenth edition is a testament to its acclaim by the valuation and
property professionals in an era of calculators and computers, and furthermore a
tribute to the historical importance of Parry's original vision and continued
legacy.
The purpose of the book is to provide a comprehensive range of different
valuation and investment tables in one volume. Although many of the tables will
be used mainly by practising surveyors for valuation purposes, they will also be
useful to accountants and others concerned with various types of investment and
financial calculations.
Surveyors valuing freehold or leasehold interests in property have the choice
of using (a) annually in arrear, or (b) quarterly in advance figures of years'
purchase. The relevant tables for each concept are printed on different coloured
pages for ease of reference.
In practice today, calculations are required for a variety of purposes which
often justify more than one approach. To allow for this, Internal Rates of Return
tables have been retained. Using these tables, both growth and non-growth
scenarios can be analysed for a more detailed appraisal of specific freehold
properties and to provide a basis for more in-depth investment advice.
PARRYS
VALUATION
AND
INVESTMENT TABLES
ALICK W. DAVIDSON
BSc FRICS, CIHM (Hon)
HD 1 3 87 .D3298 20 1 3
6 5 0 . 0 1 '5 1 3-dc23
2 0 1 2023 533
FOREWORD
VI
PREFACE
TO THE THIRTEENTH EDITION
THE VALUATION TABLES were prepared for the first time in 19 13 by the late
Richard Parry. The new edition is therefore the Centenary Edition which marks
100 years of continuous use of 'Parry's Tables'.
It is interesting to consider how the tables have changed over the years. The
first edition contained eight main valuation tables printed on 124 pages; today
there are over 500 pages. In addition there were I I separate life tables, a table
for Timber Measurers and a table of Years' Purchase for the Enfranchisement of
Copyholds which could be used for the valuation of fines arbitrary, fines certain,
reliefs and heriots! When compared with current practice, it provides an interest
ing observation on the changing nature of the range of work carried out by valu
ation surveyors over the years.
Another major difference is that the first edition included a 120-page section
covering the Application and Use of Valuation Tables. This was, in effect, an
instruction text with over 100 examples for the benefit of students and practising
surveyors. However, this approach was short-lived. For the second edition, the
author considered that it would be better for the tables to be presented in a single
volume, with the Application and Use section published as a separate book. Unfor
tunately, due to the author's illness, publication of this new book was delayed until
1925. Although the work for this new book was essentially that of Richard Parry,
new examples and chapters were added, with Leonard Gumbrell as the editor. The
fourth (and possibly the last) edition of this separate book was published in 1936.
When the tables were printed for the first time in 19 13, considerable contro
versy existed over the use of dual rate tables of Years' Purchase in preference to
single rate tables for the valuation of terminable incomes. The decision to
include both tables in the first edition and to print them on the same page for
ease of comparison was one of the main reasons for the general acceptance of
the dual rate principle in valuation theory.
The purpose of this book is to provide a comprehensive set of tables available
in one volume to meet the requirements of current practice. Certain tables have
been added and others omitted over the years, and in the eighth edition, new
tables were added dealing with the various effects of taxation.
In recent editions, Years' Purchase tables based on the assumption that
income is received quarterly in advance have been included. However, the tradi
tional approach to Years' Purchase, where income is deemed to be received
annually in arrear is retained. In this way, a more comprehensive approach is
achieved where both sets of tables are available within one volume.
vii
PREFACE
It has been a tradition in past editions to provide tables in response to the
demand for them and not to advocate which tables should be used in a particular
set of circumstances, and I have endeavoured to follow this principle. In practice
today, numerous calculations are required for a variety of purposes which often
justify more than one approach. With this in mind, the Internal Rates of Return
(IRR) tables which may be used for property investment analysis were intro
duced. Using the IRR tables, both growth and non-growth scenarios can be ana
lysed to provide a more detailed appraisal and form the basis for more in-depth
investment advice. With a comprehensive set of tables available, users of this
book are free to decide which table to use according to the circumstances pre
vailing and the assumptions to be made.
A new approach has been adopted for Years' Purchase for various life inter
ests. These are no longer included as tables in the main section of the book. An
explanation of this new approach is included in the section on The Construction
and Use of the Tables.
In a book of tables, manual typesetting is always a possible source of error
and to avoid this, the new methods which were introduced for most of the tables
in the ninth edition have been extended. These methods involved the use of dif
ferent computers and filmsetters for which a considerable number of programs
were written for computation, tabulation and pagination. For example, ICL 4 100
and Elliott 903 computers were used by Elliott Automation to punch nearly three
miles of paper tape to drive a Photon 7 13 filmsetter for the production of many
tables in the ninth edition.
Subsequently, an IBM 360/40 computer and Fototronic CRT filmsetter
(capable of transmitting data at speeds varying up to 60,000 characters per
second) and an APS-5 phototypesetter were used by C.R. Barber & Partners to
produce the calculations and new tables for the later editions. Keyword
Typesetting Services Ltd produced new tables introduced for the twelfth edition
on a desktop PC running Windows 98SE and Microsoft Excel 2000. These
tables have been reproduced in this thirteenth edition.
All the tables in this edition have been typeset by these methods with the excep
tion of the Internal Rates of Return (with no growth), and Decimals of one pound
which were all computed elsewhere and typeset in the conventional way. For ease
of reference the Quarterly in Advance tables are coloured green (except pages
35-37); the Metric Conversion Tables are coloured pink and the Years' Purchase
annually in arrear tables (adjusted for tax) are coloured yellow.
I am indebted to the late Richard Parry and to those who followed him for
their work in earlier editions. I should like to thank Dr Qi Tang, Reader in Math
ematics at Sussex University, for his work and advice, particularly on the
content of the Construction and Use of the Tables section. I am particularly
grateful to Sylvia Osborn and Paul Halford of The College of Estate Manage
ment; we met on several occasions to consider the content and scope of the new
Centenary Edition. Their help and advice was much appreciated.
My thanks go to Ed Needle for all the help he has given on publishing the book.
My wife undertook many unforeseen tasks and her encouragement during the
months of preparation was an immense help.
viii
PREFACE
The tables produced on the 900 Series, the 4 100 Series, the 360/40 and the
434 1 Series computers were calculated to a degree of accuracy of 0.50 of the
last decimal retained where the printed multipliers do not exceed seven figures.
It will be realised that the degree of accuracy will depend on the number of
digits held by the computer. For example, in all the calculations on the IBM
360/40 computer, including the higher rates used in the Amount of I and the
Amount of 1 per annum tables, a 'word-length' equivalent to 16 decimal digits
was used.
Although accuracy is a matter of degree and in a book of this nature can never
be absolutely guaranteed, it is believed that the system of computer typesetting
and the extreme care exercised in the subsequent checking will enable the user
to have considerable confidence in the level of accuracy achieved.
Finally I should like to record my sincere thanks to Dr Ann Heywood for her
interest and support in the preparation of this book.
ALlCK DAVIDSON
January 20 13
ix
The majority of these tables were calculated on the 900 Series, the 4100 Series,
the 360/40 Series and the 4341 Series computers to a degree ofaccuracy of0.50
of the last decimal retained where the printed multipliers do not exceed seven
figures. It will be realised that the degree ofaccuracy will depend on the number
of digits held by the computer. For example, in all the calculations on the IBM
360/40 computer, including the higher rates used in the Amount of I and the
Amount of I per annum tables, a 'word-length' equivalent to 16 decimal digits
was used.
All the tables calculated on the computers mentioned above were printed
using a computer-linked Photon typesetter, a Fototronic CRT filmsetter or an
APS5 phototypesetter. The new tables added in the twelfth edition were pro
duced on a desktop PC running Windows 98SE and Microsoft Excel 2000.
The above approach should ensure that a high level of accuracy has been
achieved. Further information is given in the preface to this edition. It will be
appreciated that absolute accuracy can never be guaranteed in a book of this
nature.
TABLE OF CONTENTS
PAGE
COLOUR
PAGE
The Construction and Use of the Tables
XIII
Green
Green
White
White
White
White
White
White
White
White
White
White
White
White
1
15
29
35
39
53
73
89
I ll
123
14 1
157
179
195
Pink
Pink
Pink
Pink
Pink
Pink
Pink
Pink
Pink
xi
240
242
248
254
258
260
262
264
267
TABLE OF C ONTENTS
TABLES WITH ALLOWANCE FOR TAXATION
YEARS' PURCHASE QUARTERLY IN ADVANCE TABLES
Green
Green
Green
Green
Green
Green
Green
Rate)
Rate)
Rate)
Rate)
Rate)
Rate)
Rate)
tax
tax
tax
tax
tax
tax
tax
at 10%
at 20%
at 25%
at 30%
at 35%
at 40%
at 50%
271
285
299
313
327
341
355
Rate)
Rate)
Rate)
Rate)
Rate)
Rate)
Rate)
tax
tax
tax
tax
tax
tax
tax
at 10%
at 20%
at 25%
at 30%
at 35%
at 40%
at 50%
369
389
409
429
449
469
489
xii
INTRODUCTION
In valuation practice and other studies in land use where some aspect of finan
cial analysis is involved, compound interest calculations of a tedious nature are
frequently required. Valuation and financial tables may be used to reduce the
time-consuming element involved in these calculations.
Due to the various assumptions that may be made in valuation theory, finan
cial analysis and other studies, it is desirable that a wide range of tables should
be available. With this approach, a free choice may be made and valuers can
select the appropriate table to be used for a particular problem having regard to
the circumstances involved.
A number of significant changes have occurred since the first valuation tables
were produced; new tables have been introduced and others discarded as the
demand for them changed. In this way the book has kept up with the require
ments of modem practice.
In recent editions, a number of changes have been introduced.
1. The Years' Purchase tables based on the assumption that income is received
quarterly in advance have been extended and given more prominence in response
to increased interest and discussion by valuation surveyors concerning their use.
However, as many valuers still use the more traditional approach, years' pur
chase figures based on incomes received annually in arrear still form an import
ant section in this volume. This means that a more comprehensive coverage is
available by including both bases. To avoid confusion, the Quarterly in Advance
Single and Dual Rate Years' Purchase tables have all been printed in separate
sections on green pages, so that these tables can be easily identified.
However, the much shorter Years' Purchase in Perpetuity tables for both
quarterly in advance and annually in arrear have been printed on the same page
in the white section for ease of comparison.
In a volume of this nature, the objective is to provide the necessary tables to
enable a wide choice to be made. It is not considered appropriate to suggest
which table should be used for a particular valuation where alternative
approaches are available. This should be decided by reference to textbooks and
relevant articles in professional journals. Where a choice exists, this must be
determined by having regard to experience, methods of analysis and the circum
stances involved.
xiii
3. There has been a demand for a much wider range of tax rates from survey
ors in countries where different tax regimes exist. Lower rates of tax have now
been included for both sets of Years' Purchase Dual Rate tax adjusted tables.
4. The tables of Internal Rates of Return (IRR) which are included in this
volume, enable freehold investment transactions to be analysed where certain
variables are known. The IRR (without growth) tables will indicate the internal
rate of return that has been achieved for a completed or a prospective
transaction.
The second IRR table (with growth) is included to allow further analysis to be
undertaken showing the internal rates of return which will be obtained if antici
pated growth of either 3%, 5% or 7% is achieved over the period to the next rent
review or reversion. In this way, a matrix of returns can be considered to show
the yield which may flow from the investment under different assumptions. By
considering which assumption is most likely, more analytical information is
available for investors. Furthermore, a range of returns can be presented accord
ing to the likelihood or probability of more optimistic or pessimistic estimates of
growth being achieved.
5. Other tables have been extended or updated and some have been omitted
over the years. Far more rates of interest are now available in the Present Value
of 1 table and the Annuity 1 Will Purchase (Single Rate) table.
The Mortgage instalment table and the Dual Rate Annuity tables have not
been included in this edition. Mortgage instalments and dual rate annuity figures
can be obtained directly from the Annunity 1 Will Purchase (Single Rate) and
Years' Purchase (Dual Rate) tables respectively.
6. The Present Value of 1 adjusted for tax table was introduced in the 1960s,
mainly to deal with the concept of tax-free capital appreciation which existed in
the pre-capital gains tax era. This table has now been omitted. Tax adjusted
Present Value (PV) figures can be obtained if required by adjusting the yield
(using the appropriate Net Tax Adjustment Factor on page 269) and using the
adjusted yield in the unadjusted PV of 1 formula given below.
xiv
( 1 + i)n
.
l
i
(1 + i)n
In the above tables it is assumed that interest is added at the end of each
year.
Example
Find the annual equivalent of a sum of 3,000 invested in a capital asset
with an expected life of 12 years on an 8% basis.
3,000
Capital Outlay
AnnuityI will purchase for 12 yrs. at 8%
(see page 168)
0132695
i= 0.08
As the required rate of return is 8%
Asf to replace I in 12 yrs. at 8% (see page 121)= 0.052695
i + s= 0.132695
The AnnuityI will purchase for 12 yrs. at 8% = 0.132695
(as above).
451386
There is no separate table for the dual rate annuity figures. However, the rele
vant annuity can be found from the Years' Purchase (Dual Rate) table (without
tax), i.e. YP for 12 years at 8% and 3% (no tax) (see page 62)= 66462
Then annuity 1 will purchase dual rate
1
YP dual rate
1
= 01504619
6.6462
The basis for this approach will be apparent if the above formula (i + s) is
compared with the YP dual rate (without tax) formula on page xviii.
C. MONTHLY MORTGAGE INSTALMENTS
The monthly Mortgage Instalment is the monthly instalment to redeem each
(i + s)
12
Example
Calculate the monthly instalment to redeem 60,000 borrowed on mortgage
at 7%, if the loan is to be repaid over 20 years.
= 0094393
Annuity 1 will purchase for 20 years at 7%
(page 166)
Annuity 60,000 will purchase= 60,000 x 0094393 = 566358
Note, this is the Annual mortgage instalment to redeem 60,000
= 566358
in 20 years at 7%
Monthly mstalment=
0
5663.58
= 47197
12
Alternatively, a true net income free of tax may be required from an invest
ment; in this case, it will often be necessary to calculate the equivalent grossed
up income which must be received before tax is deducted.
The factors in the table given on page 269 may be used in these calculations.
Net Adjustment Factor - TN
If the net income from an investment is multiplied by the Net Adjustment
Factor, the product will be the true net income that will remain after deduction
of tax at the appropriate rate.
Example
A net income of I ,250 p.a. is received. Calculate the true net income that
will be available after deduction of income tax at 30%.
1,250 p.a.
07000
875
If the true net income required from an investment after tax is multiplied by
the Gross Adjustment Factor, the product will be the equivalent grossed up
income that must be received before deduction of tax.
xvii
Example
A true net income of 1,400 p.a. which is free of tax is required from an
investment. If the appropriate rate of tax is 45%, calculate the income that
must be received before the deduction for tax is made in order to satisfy this
requirement.
1,400 p.a.
181818
2,545.45
T. G=
100
100 -Rate ofTax
100
perpetUity= -:-or
1
Rate
01
10
(1
l
i)-"
(c) Years' Purchase for a given term: Single Rate (pages 39 to 51)
YP for n years=
1 -(1
i)-n
(d) Years' Purchase for a given term: Dual Rate (pages 53 to 71)
s
xviii
....:.__
..._
__
i+
a
(l + a)n-1
perpetmty= 4
[1
1
_ (1 + rt114]
(b) Years' Purchase for a given term: Single Rate (Quarterly in Advance)
pages I to 13
YP for n years - 4
1-(1 + rt"
_
[ I (1 + rt114]
1
4
[1-(l+r)-%] +
Advance)
4
[1-(1 + at y, ]
(l + aY-1
xix
(r) is:
( r- 1
r (effective yield) = 1 +
i=4[1 -(l+rt114]
r=
1
---1
( 1 -r
Example
Value the leasehold interest in a property producing a net income (profit
rent) of 65,000 p.a. The property is held on lease with 20 years to run and a
return of 7% is required on the capital invested. The sinking fund will accu
mulate at 3% and the appropriate rate of tax is 40%.
Net Income (Profit Rent)
YP for 20 yrs. at 7% and 3% (allowing for
tax at 40% see page 478)
Capital Value
65,000 p.a.
7.5743
492,330
Construction of th e table
YEARS' PURCHASE: Dual Rate (Annually in Arrear) with Allowance for
Taxation
The Years' Purchase formula on a dual rate basis (annually in arrear) with no
allowance for tax is:
i+ s
where i= rate of interest expected on each 1
s= sinking fund instalment.
To allow for the effect of taxation on the sinking fund instalment, it is neces
sary to calculate the gross sinking fund required before tax which will provide
the net sinking fund 's after tax has been deducted.
'
To allow for the effect of tax, the Gross Adjustment Factors discussed in
Section D may be used.
Gross SF= Net SF
Gross SF= s.TG
G=
100
100 - Rate of Tax
Example
Calculate the Years' Purchase for 22 years at 8% and 25% adjusted for
income tax at 35%
i= 008
s= 00346466 (see page 1 14)
TG(35) = 153846 (see page 269)
1
=
yp
008+(00346466 X 153846)
0. 1333024
= 75017404
TG (40) = 25%
166667= 4167%
(b) lf the gross rate of interest received before tax is 5%, calculate the equiva
lent net rate of interest after tax at 30%
5%
TN (30) = 5%
07= 35%
In this edition, Years' Purchase tables with an allowance for tax on the
sinking fund instalment have been calculated at net sinking fund rates of 25%,
3% and 4%.
(2) YEARS' PURCHASE: Dual Rate (Quarterly in Advance) with Allowance for
Taxation, in the green pages 27 1 to 367.
The Years' Purchase formula on a dual rate basis (quarterly in advance) with
allowance for taxation is:
4 [ 1 - (1+r)-Y4] +
4 [ 1 - (1+at%]
(l+a)"-1
)r.
r= effective yield
a= sinking fund rate of accumulation.
H. INTERNAL RATES OF RETURN (IRR)
These tables are included for investment analysis where a transaction in free
hold property has taken place or is being considered. Two tables are available
which will enable the analysis to be carried out, either reflecting adjustment for
anticipated growth, or without adjustment for growth.
(i)
Certain input data are required. The following example identifies this and
illustrates how the analysis may be carried out.
xxii
Example
The freehold interest in a property has recently been purchased for
1 60,000. The property is let on a lease which now has 5 years to run and
produces a net rent of 8,000 per annum. The net full rental value is 20,000
per annum. Calculate the true return (IRR) received.
Preliminary Calculations
1 nz..
tzaI
v eld=
11
Rental F actor-
1 000/ =
/o
8,000
X 1 000/ =so /
1 60,000
/o
/o
Reference to the IRR (without growth) Table, on page 1 88 gives the figure for
the Internal Rate of Return
IRR= 972%
This table has been computed based on the following formula with some adjust
ment to accommodate the table headings.
V= I
Where I= initial income
V = price paid
e=IRR
When applying the above equation to the example, the variables, V, I, R, n are
known. The value of e (the Internal Rate of Return) can then be found. Its value
will be such that when used in the formula, the left-hand side of the equation (V)
just equals the right-hand side.
The solution for e can be found by using calculus (the Newton-Raphson
Method) or by trial and error. The figures in the tables were computed using an
iterative approach to find the values for e. The solution is demonstrated as
follows, setting out the calculation in the normal Net Present Value format.
Year
Cash Flow
PV of 1 at 9.72%
Present Value
I
2
3
4
5
8,000
8,000
8,000
8,000
8,000
0.91 1 41 08
0.8306697
0.757081 4
0.69001 22
0.6288846
7,291 29
6,64536
6,05665
5,5201 0
5,031 08
Value of future
cash flow
205,761 *
0.6288846
1 29,39992
1 59,94440
1 60,00000
-5560
The calculation is made on the assumption that the income receivable on reversion, or at the
next review, is taken as the current rental value today. The figure of 205, 7 6 1 therefore represents
the value in 5 years' time of the future cash flow in terms of the current rental value capitalised at the
inherent rate of interest (i.e. the computed figure for IRR):
20,000
10.288066=205,76 1
The future cash flow is therefore dealt with as a cash flow in perpetuity deferred for the period
to the next review or reversion. This follows conventional valuation practice.
The true IRR will occur when the Present Value of Income Flow just
equates to the Value (Purchase Price), i.e. the Net Present Value= 0. If, as a
check, the above calculation is repeated at a lower rate of 9.7 1%, the Net
Present Value will be + 144.6 1. This indicates that the true IRR falls
between 9.72% and 9.7 1% and that the IRR correct to two decimal places is
9.72%.
(ii) INTERNAL RATES OF RETURN (IRR) reflecting anticipated growth to the
reversion or next review, pages 195 to 237.
If the above example is considered further and the investor or analyst wishes
to calculate the true rate of return that will be obtained if future rental growth is
considered, reference to the IRR table with growth will give the required Internal
Rate of Return.
Example: A s above
The preliminary calculations in the above example are the same. In addi
tion, if it is now assumed that a rate of growth of 7% per annum is considered
appropriate, the Table on page 232 shows the new Internal Rate of Return
figure is:
IRR (7%)= 1208%
This can be demonstrated in the same way as in the first example
except that the Present Value of the future cash flow in 5 years will be
different.
The full rental value in 5 years with 7% growth will be:
20,000
( 107)5 =28,05 1
82781457 =232,2 10
xxiv
V =I
[1
(1 + et"
1
+R(l+gf e (1+et"
e
where the variables are the same as for the previous table and in addition:
lx
100,000
98,908
96,936
88,904
45,70 1
Age
98
99
100
10 1
102
Age
103
104
105
106
107
lx
1, 149
750
474
289
168
lx
93
49
25
12
5
Age
108
109
1 10
lx
2
The lx columns show the number of males who survive to any given age out
of 100,000 born 'Source: Office for National Statistics'.
The above figures have been selected to give some indication of the range of
statistics in the table. In addition, some of these figures are relevant to examples
given in the following pages.
xxvi
Males
Females
E.L.T. 10
29.62
32.55
E.L.T. 12
3 1.62
36.69
E.L.T. 14
33.34
38.67
E.L.T. 16
37.66
4 1.66
It will be seen from the above figures that mortality rates have continually
improved. However, future trends are more difficult to predict than in the past.
The considerable progress in medical research in recent years and the conse
quent improvement in the treatment of previously terminal conditions will no
doubt affect future mean expectation of life statistics.
In valuation problems involving life interests it should be remembered that
location of residence, status and occupation, as well as general state of health,
are all factors that affect an individual's life span to varying degrees. Where the
problem is complex or important, actuarial advice will no doubt be sought.
The following example shows how the Years' Purchase for a Single Life can
be calculated. The numbers of males alive at a given age are taken from the
figures given in the latest English Life Tables No. 16.
YEARS' PURCHASE FOR A SINGLE LIFE (English Life Tables - No. 16)
168*
289
PV 0 f 1
0.92593 = 0.53825
xxvii
1 year at 8o/t0
93*
X 0.85734 =0.27589
289
Based on this approach, the table below illustrates the calculation to find the
YP for a Single Life aged 10 1 (m) at 8%.
YP for a life aged l0l (male) at 8%
End of
Year
Age
X
No. alive at x
No. alive at 10 1
Probability
Factor (a)
PV of 1 at
8% (b)
Contingent
Present Value
(a x b)
102
168/289
0.58 13 1
0.92593
0.53825
103
93/289
0.32180
0.85734
0.27589
104
49/289
0.16955
0.79383
0.13459
105
25/289
0.0865 1
0.73503
0.06359
106
12/289
0.04152
0.68058
0.02826
107
5/289
0.01730
0.630 17
0.01090
108
2/289
0.00692
0.58349
0.00404
109
1/289
0.00346
0.54027
0.00187
1 10
0/289
0.50025
0
1.05739
750*
1, 149*
168*
289*
The probability that both A and B will live I year is calculated below and
multiplied by the P.V. of 1 in 1 year at 8%
168
750
X
X 0.92593 =0.35134
1 149 289
'
End of Year
I
2
3
4
5
6
7
8
9
(
(
(
(
(
(
(
(
(
Present Value
of 1 at 8%
750
168
X
X 0.92593 =
1, 149 289
0.35134
474
93
X
X 0.85734
1, 149 289
0. 1 138 1
289
49
X
X 0.79383
1, 149 289
168
25
X
X 0.73503
1, 149 289
93
12
X 0.68058
X
1, 149 289
49
5
X 0.63017
X
1, 149 289
25
2
X
X 0.58349
1, 149 289
12
1
X 0.54027
X
1, 149 289
1 49
2 9
X 0.50025
)
)=
)=
)=
)=
)=
)=
)=
)=
0.03385
0.00930
0.00229
0.00046
0.00009
0.00002
0
0.5 1 1 16
YP for the joint continuation of two lives aged 98 (male) and aged 10 1
(male) at 8% =0.5 1 1 16
Note: The YP for the joint continuation of two lives male and female will produce different
figures depending on who is the older of the two live s .
xxix
Example: The YP for the longer of two lives aged 98 (male) and 10 1 (male)
at 8%?
Method:
YP for the life aged 98 (m) at 8%
YP for the life aged 10 1 (m) at 8%
A dd
D educt
1.36887*
1.05739<1>
2.42626
0.5 1 1 161
1.9 15 1
This can be calculated by the method shown on pages xxvii and xxviii
Note: The YP for the longer of two lives male and female will produce difierent figures depend
ing on who is the older of the two lives.
XXX
QUARTERLY
IN ADVANCE
Y E A R S' PUR C HA S E
( S I N G LE RATE % P R I NCI PLE)
OR
PRESENT VALUE OF
ONE POUND PER ANNUM
receivable quarterly in advance, allo w
ing for a sinking fund to accum ulate at
the same rate of interest as that which
is required on the in vested capital and
ignoring the effect of income tax on that
part of the income used to pro v ide the
annual sinking fund instalment.
2 % to 28 %
* Note:-In computing the Quarterly in Advance figures in these tables, all the
rates of interest quoted are effective rates; see the Introduction Section,
pages xix-xx.
No Income Tax
Single Rate
Quarterly
in Advance
Yrs.
2.25
2.5
2.75
3.25
3.5
3.75
0 . 9 926
0.99 1 7
0 . 9908
0.9899
0.9890
0 . 98 8 1
0.9872
0.9863
1 . 96 5 8
1 .96 1 6
1 .9574
1 .9533
1 . 9492
1 .945 1
1 . 94 1 1
1 .9370
2 . 9 1 98
2.9 1 0 1
2 . 9005
2 . 8 909
2.88 1 5
2 . 8 7 20
2.8627
2.8534
3.8552
3.8378
3 . 8 2 06
3.8035
3.7865
3 . 7 697
3.75 3 1
3 . 7 3 66
4
5
4.7722
4.745 1
4.7 1 82
4.69 1 6
4.6653
4 . 6 3 92
4.6 1 34
4.5879
5 . 67 1 3
5 .6324
5. 5939
5. 5559
5 . 5 1 84
5.48 1 3
5 . 4446
5 . 40 8 4
6.5527
6 . 5 00 1
6 . 448 3
6 . 39 7 1
6 . 3467
6 . 2969
6 . 24 7 7
6 . 1 992
7 .4 1 68
7 . 3488
7.28 1 8
7.2 1 58
7 . 1 508
7 .0 8 6 8
7.0237
6 . 96 1 5
10
8 . 2640
8. 1 788
8 .0950
8 . 0 1 26
7.93 1 6
7.85 1 8
7.7734
7 . 6962
9 . 09 46
8 . 9906
8 . 8 8 84
8.788 1
8 .6896
8 . 5928
8 .4977
8 . 4044
9 . 9089
9 . 7 844
9 . 6624
9 . 5428
9.4255
9 . 3 1 04
9 . 1 97 6
9 . 0870
12
I 0.7072
1 0 . 5 608
1 0.4 1 7 5
1 0. 2 7 7 3
1 0. 1 400
1 0. 005 5
9.8738
9 . 7449
1 1 .4899
1 1 .3201
1 1. 1 5 4 3
1 0. 9 9 2 1
1 0. 8 3 3 6
1 0. 6 7 8 7
I 0.527 1
1 0. 3 790
1 2.2572
1 2 .0628
1 1 . 8 7 30
1 1 .6878
I 1 . 507 1
1 1 . 3 306
I 1. 1 5 8 4
1 0 . 9902
II
13
14
15
1 3 .009 5
1 2 . 7 890
1 2 . 5 7 42
1 2 . 3 649
1 2 . 1 609
1 1 .962 1
1 1 .7683
1 1 .5793
1 3.7470
1 3 . 4993
1 3.2584
1 3 .0239
1 2.7958
1 2.5737
1 2.3575
1 2 . 1 47 1
1 4 .470 1
1 4 . 1 94 0
1 3 .9258
1 3.6652
1 3 .4 1 2 1
1 3 . 1 660
1 2.9269
1 2 . 6 944
1 5 . 1 7 90
1 4.8734
1 4. 5 769
1 4. 2894
1 4 . 0 1 04
1 3 .7397
1 3 .4770
1 3 .22 1 9
1 5 . 8 7 40
1 5.5378
1 5 .2 1 22
1 4 . 89 6 9
1 4. 5 9 1 4
1 4.2954
1 4 . 00 8 5
1 3 . 7 303
1 6.5553
1 6. 1 876
1 5 . 8 3 20
1 5 . 48 8 1
1 5. 1 554
1 4.8335
1 4. 5 220
1 4 . 2 204
21
1 7.2233
1 6.823 1
1 6.4367
1 6 . 06 3 5
1 5 . 70 3 0
1 5 . 3 54 7
1 5.01 8 1
1 4 .6927
22
1 7.8782
1 7 . 4446
1 7 .0266
1 6.6235
1 6. 2346
1 5.8595
1 5 .4975
1 5 . 1 48 0
23
1 8 . 5 20 3
1 8 .0524
1 7 . 602 1
1 7 . 1 68 4
1 6 . 7 508
1 6 . 3484
1 5 . 9606
1 5.5869
1 9. 1 49 8
1 8 .6469
1 8. 1 63 6
1 7 . 6 9 89
1 7.25 1 9
1 6.82 1 9
1 6 . 408 1
1 6 .0098
25
1 9.7669
1 9.2283
1 8 .7 1 1 4
1 8.2 1 5 1
1 7 . 7 3 84
1 7 . 2805
1 6.8405
1 6.4 1 7 5
26
20. 3 7 1 9
1 9 . 7 969
1 9. 24 5 8
1 8.7 1 75
1 8 . 2 1 08
1 7 . 7 247
1 7.2582
1 6 . 8 1 04
27
2 0 . 96 5 1
20. 3 5 30
1 9.7672
1 9. 2064
1 8 . 6694
1 8 . 1 549
1 7 . 66 1 9
1 7 . 1 892
2 1 . 5 46 6
20.8968
20.2759
1 9.6823
1 9 . 1 1 46
1 8. 57 1 6
1 8 .05 1 8
1 7.5542
2 2 . 1 1 68
2 1 .4287
20. 7 7 2 2
20. 1 45 4
1 9 . 5469
1 8.975 1
1 8 .4286
1 7 . 906 1
22.67 5 7
2 1 . 94 8 9
2 1. 2 5 6 3
2 0 . 5 962
1 9 . 9666
1 9.3659
1 8 .7926
1 8 . 24 5 2
31
23 .2237
22.4576
2 1.7 2 8 7
2 1 .0348
20.374 1
1 9 . 7 44 5
1 9 . 1 444
1 8 . 57 2 1
33
23.76 1 0
22.955 1
22. 1 895
2 1 . 46 1 8
2 0 . 7 696
20. 1 1 1 1
1 9 .4842
1 8.887 1
24.2877
2 3 . 44 1 7
22.63 9 1
2 1. 8 7 7 3
2 1. 1 5 3 7
20.4662
1 9. 8 1 25
1 9 . 1 908
1 9 .48 3 5
16
17
18
19
20
24
28
29
30
32
34
24. 804 1
23.9 1 76
23 .0777
22.28 1 6
2 1 . 5 26 6
20.8 1 0 1
20. 1 298
35
2 5 . 3 1 03
24.3830
2 3 . 50 5 7
22.6752
2 1 .8886
2 1 . 1 432
20.4363
1 9.7656
36
2 5 . 8 067
24.8 3 8 2
23.9232
23.0582
2 2 . 240 1
2 1 . 46 5 8
20 . 7 3 24
20.03 7 5
37
2 6 . 29 3 3
25.2833
24.3 305
23 .43 1 0
22.58 1 3
2 1 .7782
2 1 .0 1 86
20 2996
38
26.7703
25.7 1 87
24.7279
2 3 . 79 38
2 2 . 9 1 26
22.0808
2 1 . 29 5 0
20 . 5 5 2 3
39
27.2380
2 6 . 1 444
25 . 1 1 56
24. 1 4 6 9
23.2343
22.3739
2 1 .562 1
20.7957
2 7 .6966
2 6 . 5 608
2 5 .4938
2 4 . 4905
2 3 . 5466
22.6577
2 1 . 8 20 2
2 1 . 0 3 04
2 8 . 1 46 1
26.968 1
25. 8628
24.8250
2 3 . 8498
22.9327
2 2 . 06 9 6
2 1 . 2 566
2 8 . 5 869
2 7 . 3 664
26.2228
2 5 . 1 505
2 4 . 1 44 1
23 . 1 989
2 2 . 3 1 05
2 1 .4747
40
41
42
43
44
45
46
47
48
49
50
29.0 1 89
27.7559
2 6 . 5 740
25.4673
24.4299
23 .4568
22.5432
2 1 .6848
2 9 . 44 2 6
2 8 . 1 368
26.9 1 67
2 5 . 77 5 6
24.7074
2 3 . 7066
22.768 1
2 1 .8874
29.8579
2 8 . 5094
27.25 1 0
26.0756
24.9767
2 3 . 94 8 5
22.9854
22.0826
30.2650
28.8738
27.577 1
26. 3676
25.2383
24. 1 8 2 8
23 . 1 954
2 2 . 2 708
3 0 . 66 4 2
29.2301
27.8953
26.65 1 8
2 5 .4922
24. 4097
2 3 . 3982
22.4522
3 1 .0556
2 9 . 5 7 86
2 8 . 20 5 8
2 6 . 9 284
25.7387
24.6295
2 3 . 5 942
22.6270
3 1 .4393
2 9 . 9 1 94
2 8 . 50 8 6
2 7 . 1 97 6
2 5.9780
24 . 8 4 2 3
23.7835
22.7955
3 1 . 8 1 54
30.2528
2 8 . 804 1
2 7 . 4 5 96
2 6 . 2 1 04
2 5 .048 5
2 3 .9665
22.9579
Yrs.
2
3
6
7
8
9
18
II
12
13
t4
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
.H
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
Note:-ln computing the Quarterly in Advance figures in these tables, all the rates % quoted are effective rates;
see the Introduction Section, pages xix-xx.
No Income Tax
Single Rate
Rate per
Cent*
Y rs .
2.25
2.5
2.75
3.25
3.5
3.75
51
3 2 . 1 '642
3 0 . 5 7 8 '6
2 9 . 09 2 4
2 7 . 7 1 46
2 6 . 4 3 60
2 5 . 248 I
24. 1 43 3
2 3 . 1 1 44
51
52
3 2 . 5 4 5 '6
3 0 . '6 9 7 6
29.3736
27.9627
26.65 50
2 5 . 44 1 5
24.3 1 4 1
23.2653
52
53
3 2 . 9002
3 1 . 2094
2 9 . 6480
2 8 . 2043
2 6 . '13 6 7 7
25 .6288
24.479 1
2 3 . 4 1 07
53
54
3 3 . 24 7 7
3 1 . 5 1 44
29.9 1 57
28.4393
27 .0742
2 5 . 8 1 02
24 . 6 3 8 5
2 3 . 5 509
54
55
3 3 . 5 '6 8 4
3 U I 26
3 0 . 1 76 '6
2 8 . 66 8 I
2 7 . 2746
25.9859
24.7925
2 3 . 6 '6 6 0
55
56
3 3 .9225
3 2 . 1 04 3
30.43 1 6
2 7 . 4692
2 6 . 1 56 1
24.94 1 4
2 H I 62
56
57
3 4 . 2499
3 2 . 3S95
30.6S02
2 9 . 1 07 4
27.658 I
2 6 . 3 2 09
2 5 . 0S 5 2
2 3 .94 1 7
57
58
34.57 1 0
3 2 . 66 li 5
30.9227
29.3 1 82
27.84 1 6
2 6 . 4 '6 0 5
2 5 . 224 1
24.0627
58
Y rs .
59
3 4 . '6 8 5 7
3 2 . 94 1 4
3 1 . 1 59 3
29.5235
2 S . O I 97
26.635 1
25.3584
24. 1 79 3
59
60
3 5 . 1 94 3
3 3 . 2{) 8 2
3 1 . 3901
29.7232
2 li . l 9 2 6
26.7H48
2 5 . 4 il il I
24.29 1 7
60
61
3 5 .4969
3 3 . 4<.9 2
3 1 .6 1 5 3
29.9 1 76
2 il . 3 604
2 6 . 92 9X
2 5 .6 1 34
2 4 . 4000
61
62
35.7935
3 3 . 7244
3 1. 8 3 50
30. 1 06il
2 lU 2 3 4
2 7 . 07 0 3
2 5 . 7 344
24. 5045
62
63
36.0842
3 3 .9740
3 2 .0494
3 0 . 2 909
28.68 1 6
2 7 . 206 3
25.85 1 4
24.605 1
63
64
36.3693
3 4. 2 1 X I
32.2585
30.470 1
28.8353
2 7 . 3 3il0
2 5 . 9644
24.702 1
64
65
3 6.64S8
3 4 . 4 5 69
3 2 .4625
3 0 . 6445
2 S . 9 il 4 4
2 7 . 4656
26.07 3 7
24.7956
65
66
36.9228
3 4 . 6 904
3 2 . 66 1 5
30.8 1 43
2 9 . 1 292
27.5892
26. 1 792
2 4 . '6 8 5 7
66
67
37. 1 9 1 5
34.9 1 87
32.8557
30.9795
2 9 . 2698
2 7 . 7089
2 6 . 2 '6 I I
24.9726
67
68
3 7 .4548
3 5 . 1 420
3 3 . 04 5 2
3 1 . 1 40 2
2 9 . 406 3
2 H 248
2 6 . 3 796
2 5 .0563
68
69
3 7 . 7 1 30
3 5 . 3604
3 3 . 2 300
3 1 . 2967
29.5388
27.937 1
26.4748
25. 1 370
69
70
3 7 . 96 6 2
3 5 . 574 1
3 3 .4 1 03
3 1 . 4490
2 9 . 66 7 5
2 8 . 04 5 8
26.5667
25.2 1 48
70
71
3 8 . 2 1 44
35.7830
3 3 . 5862
3 1 . 5972
29.7924
28 . 1 5 1 2
26 . 6 5 5 5
2 5 . 2897
71
72
3 8 .4577
3 5 .9873
3 3 .7579
3 1 . 74 1 4
29.9 1 36
28.2532
26.74 1 4
2 5 . 3 6 20
72
73
3 8 .6962
36. 1 8 7 1
3 3 . 92 5 3
3 1 .88 1 8
30.03 1 4
2 8 . 3 5 20
26.8 243
25 .43 1 6
73
74
38.930 I
36.3S25
3 4 . 08 8 7
3 2 . 0 1 S4
30. 1 4 5 7
2 8 .4476
2 6 . 9044
2 5 .49S7
74
75
3 9 . 1 594
36.5736
3 4 . 24RO
32. 1 5 1 4
30.2567
2 S . 5403
26.98 1 9
2 5 . 5634
75
76
3 9 . 3 842
3 6 . 7605
3 4 . 40 3 5
3 2 . 2808
3 0 . 3644
28.6301
2 7 . 0 5 66
25.6258
76
77
3 9 . 6045
36 . 9 4 3 3
34. 5 5 5 2
3 2 . 4068
3 0 . 46 9 0
2 8 . 7 1 70
27. 1 289
25.6859
77
78
3 9 . l Q06
37. 1 22 1
3 4 . 7 03 2
3 2 . 5 293
3 0 . 5 7 06
2 il . 8 0 1 2
27. 1 987
2 5 . 7 4 3 '6
78
79
40.03 24
3 7 . 2969
34.8476
3 2 . 6486
30.6692
2 8 . 8 '6 2 7
2 7 . 26 6 2
2 5 . 7 997
79
80
40 . 240 1
3 7 .4679
34.9SS5
3 2 . 7 647
3 0 . 7649
28.96 1 7
27.3 3 1 4
25.8535
80
81
40.44 3 7
37.6352
35. 1 259
3 2.8777
30.8579
29.0382
2 7 . 3 944
2 5 .9054
81
82
40.64 3 3
3 7 . 7 9 '6 7
3 5 . 2600
3 2.9877
30.948 I
29. 1 1 23
27.4552
25.9554
82
83
83
40. l\ 3 9 0
37.9587
3 5 . 3 908
3 3 .0947
3 1 .03 5 7
29. 1 840
2 7 . 5 1 40
2 6 . 00 3 6
84
4 1 .()3 08
3 lU 1 5 1
3 5 . 5 1 84
3 3 . 1 98 9
3 1 . 1 20 il
29 . 2 5 3 5
2 7 . 5 7 0S
2 6 . 0 5 00
84
85
4 1 . 2 1 89
3 8 . 268 I
3 5 .6429
3 3 . 3002
3 1 . 20 3 4
29 . 3 208
27.6257
2 6 . 09 4 8
85
86
4 1 .40 3 3
38.4 1 7 7
3 5 . 7644
3 3 . 3989
3 1 . 2 il 3 5
2 9 . 3 860
27.6787
26. 1 380
86
87
4 1 .584 1
3 8 . 5 64 1
3 5 . 8 S 29
3 3 . 4949
3 1 . 36 1 4
2 9 . 449 1
2 7 . 7 299
26. 1 796
87
88
4 1 .76 1 4
3 8 . 7072
3 5 .9985
3 3.5884
3 1 .4369
2 9 . 5 1 03
27. 7794
26 . 2 1 9 7
88
89
4 1 .93 5 1
3 8 . 8 47 1
36. 1 1 1 3
3 3.6793
3 1 . 5 1 03
29. 5695
27.8273
2 6 . 2 5 il 3
89
90
4 2 . 1 05 5
3 8 . 9 8 40
36.22 1 3
3 3 . 76 7 8
3 1 .5S 1 6
2 9 . 6 269
27.8735
26.2955
90
91
42.2725
39. 1 1 79
36.32X7
3 3 . 8 5 40
3 1 .6507
29.6824
27.9 1 S I
26 . 3 3 1 4
91
92
42.4362
3 9 . 24 S 8
36.4334
3 3 .9378
3 1 . 7 1 79
29.7362
2 7 . 96 1 3
26.366 1
92
93
42. 5968
3 9 . 3 7 69
3 6 . 5 3 56
3 4 . 0 1 94
3 1 .7830
29.7883
2 8 .0029
26. 3994
93
94
42.7542
3 9 . 502 1
36.63 53
34.0988
3 1 .8463
29.8388
2 8 . 04 3 2
26.43 1 6
94
95
4 2 . 908 5
3 9 . 6 246
3 6 . 7 3 26
34. 1 76 1
3 1 .9078
29.8S77
2 8 . 08 2 1
26.4625
95
96
43.0597
3 9 . 7443
36.8275
34.25 1 3
3 1 .9674
29.9350
2 8 . 1 1 97
26.4924
96
97
4 3 . 2080
3 9 . il 6 1 5
3 6 . 9 200
3 4 . 3 24 5
3 2 .0254
29.9809
2 8 . 1 560
26 . 5 2 1 2
97
98
43.3534
3 9 . 9 7 60
3 7 . 0 1 04
34.3958
3 2 .08 1 6
30.025 3
28 . 1 9 1 1
26.5489
98
99
4 3 . 4960
40 . 08 8 1
3 7 . 09 8 5
3 4 . 46 5 1
32. 1 362
3 0 . 06 8 3
28. 2250
26.5757
99
1 00
43.6357
40. 1 9 7 7
3 7 . 1 844
3 4 . 5 3 26
3 2 . 1 892
3 0 . 1 I 00
28.2578
26.60 1 4
1 00
50.623 5
45 . 06 7 7
40. 6 2 3 1
36.9865
3 3 . 9 5 60
3 1 .39 1 7
29. 1 93 7
27.2888
PERP
*
Quarterly
in Advance
"
PERF
Note:-In computing the Quarterly in Advance figures in these tables, all the rates % quoted are effecl!ve rates;
see the Introduction Section, pages xix-xx.
No Income Tax
Single Rate
Quarterly
in Advance
YEARS' PURCHASE*
Rate per Cent*
Yrs.
4.25
4.5
4.75
5.25
5.5
5.75
Yrs.
0.98 5 5
0.9846
0.9837
0.9828
0 . 9 8 20
0.98 1 1
0.9802
0 . 9 7 94
1 .9330
I . 9 2 90
1 .9250
1 .92 1 1
1 .9 1 7 2
1 .9 1 3 3
1 . 9094
1 .9055
2 . 844 1
2 . 8 3 50
2.8259
2.8 1 68
2.8078
2.7989
2.790 1
2.78 1 3
3 . 7 202
3 . 7040
3 .6879
3 .67 1 9
3.656 1
3 . 6404
3 .6248
3 . 6094
4. 5626
4.5375
4 . 5 1 28
4.4882
4.4639
4.4399
4.4 1 6 1
4.3925
5.3725
5.337 1
5 . 302 1
5 . 26 7 5
5.2333
5 . 1 99 5
5 . 1 66 1
5. 1 33 1
6. 1 5 1 4
6 . 1 04 1
6.0575
6.0 1 1 5
5 .966 1
5 . 92 1 3
5.8770
5.8333
6 . 9002
6 . 8 399
6 . 7 8 04
6.72 1 7
6 . 6 640
6.6070
6 . 5 509
6.4955
7 . 6203
7 . 5456
7.47 2 1
7 . 3998
7.3286
7.2585
7 . 1 896
7. 1 2 1 7
10
8 . 3 1 27
8 . 2226
8 . 1 340
8 . 0470
7 . 96 1 6
7.8776
7 . 7950
7.7 1 38
10
II
II
8 .9784
8.87 1 9
8.7675
8 .6650
8 . 5 644
8.4657
8. 3689
8.2738
12
9.6 1 86
9 . 4948
9.3736
9 . 2549
9. 1 385
9.0245
8.9 1 28
8 . 80 3 3
13
1 0.234 1
1 0.0923
9.9537
9 . 8 1 80
9.6853
9.5555
9.4284
9 . 3 040
13
14
I 0.8259
I 0.6655
1 0 . 50 8 8
1 0. 3 5 5 7
1 0 . 206 1
1 0.0599
9 .9 1 7 1
9.7775
14
15
1 1 .3950
1 1 .2 1 52
1 1 .0399
1 0.8689
1 0.7020
1 0. 5 392
1 0.3803
I 0.2252
15
16
1 1 .9422
1 1 . 7 426
1 1 .5482
1 1 .3589
1 1 . 1 7 44
1 0 .9946
1 0 . 8 1 94
1 0 .6486
16
17
12
17
1 2.4683
1 2.2485
1 2 .0346
1 1 . 8 26 6
1 1 .6242
1 1 .4 2 7 3
1 1 .2356
1 1 .0490
18
1 2 .9742
1 2.7337
1 2 . 500 1
1 2.2732
1 2.0527
1 1 .8384
1 1 .630 1
1 1 .4276
18
19
1 3 .4607
1 3 . 1 99 2
1 2.9455
1 2.6995
1 2 .4607
1 2.2289
1 2 .0040
1 1 .7856
19
20
1 3 .9284
1 3 .6457
1 3.37 1 8
1 3 . 1 064
1 2 .8493
1 2 . 6000
1 2.3584
1 2 . 1 24 1
20
21
1 4.3782
1 4.0739
1 3 .7797
1 3 .4949
1 3 . 2 1 94
1 2.9526
1 2 .6944
1 2 . 4443
21
22
1 4 . 8 1 06
1 4 .4848
1 4 . 1 700
1 3 .8658
1 3.57 1 8
1 3.2876
1 3 .0 1 2 8
1 2.7470
22
23
1 5 . 2264
1 4.8788
1 4.5435
1 4 . 2 1 99
1 3 .9075
1 3 .6059
1 3 . 3 1 47
1 3 .03 3 3
23
24
1 5 .6263
1 5 .2568
1 4 .9009
1 4.5579
1 4.2272
1 3 .9083
1 3 . 6008
1 3 . 3 040
24
25
1 6 .0 1 07
1 5 . 6 1 94
1 5.2430
1 4 . 8 806
1 4.53 1 7
1 4. 1 95 7
1 3 . 8 7 20
1 3 . 5 600
25
26
1 6 . 3 804
1 5 .9673
1 5 .5703
1 5 . 1 886
1 4. 8 2 1 7
1 4.4687
1 4 . 1 290
1 3 . 8020
26
27
1 6.7358
1 6 . 3 009
1 5.8835
1 5.4827
1 5 .0978
1 4.728 1
1 4. 3 726
1 4.03 1 0
27
28
1 7 .0 7 7 6
1 6 . 6209
1 6. 1 832
1 5.7635
1 5 . 3 609
1 4.9745
1 4.6036
1 4 . 2474
28
29
1 7 .4062
1 6.9279
1 6 . 4 7 00
1 6 . 03 1 5
1 5 .6 1 1 3
1 5 . 2086
1 4.8225
1 4 .4 5 2 1
29
30
1 7 .7222
1 7 . 2 2 24
1 6 . 7445
1 6.2874
1 5 . 8499
1 5 .43 1 1
1 5 .0 3 00
1 4.6457
30
31
1 8 .026 1
1 7 . 5049
1 7 .007 1
1 6.53 1 6
1 6 . 07 7 1
1 5 .6425
1 5 . 2267
1 4.8287
31
32
1 8 .3 1 82
1 7.7758
1 7.2585
1 6 . 7 64 8
1 6.2935
1 5.8433
1 5 .4 1 3 1
1 5 . 00 1 8
32
33
1 8 .599 1
1 8 .0357
1 7 .4990
1 6.9874
1 6 .4996
1 6.034 1
1 5 .5898
1 5 . 1 65 5
33
34
1 8 .8692
1 8.2850
1 7 .7292
1 7 . 1 999
1 6.6958
1 6. 2 1 54
1 5.7573
1 5 . 3 202
34
35
1 9 . 1 28 9
1 8 . 5 24 2
1 7 .9494
1 7 .4028
1 6.8828
1 6.3877
1 5 .9 1 6 1
1 5 .4666
35
36
1 9.3787
1 8.7536
1 8 . 1 602
1 7.5965
1 7 .0608
1 6.55 1 3
1 6.0665
1 5 .6050
36
37
1 9 .6 1 8 8
1 8 .9736
1 8 . 36 1 9
1 7.78 1 4
1 7.2303
1 6 .7068
1 6 . 20 9 2
1 5.7359
37
38
1 9 .8497
1 9 . 1 8 47
1 8 . 5 5 49
1 7 .9579
1 7 . 39 1 8
1 6 . 8 546
1 6 . 3 444
1 5 .8596
38
39
20.07 1 7
1 9.3872
1 8.7395
1 8 . 1 264
1 7 .5456
1 6 .9949
1 6.4725
1 5 .9766
39
40
20. 2 8 5 2
1 9.58 1 4
1 8 .9 1 63
1 8.2873
1 7 .6920
1 7 . 1 28 3
1 6 . 5 940
1 6.0873
40
41
20.4904
1 9.7677
1 9.0854
1 8 .4409
1 7.83 1 5
1 7.2550
1 6.7092
1 6 . 1 9 20
41
42
20.6878
1 9 .9464
1 9.2473
1 8.5875
1 7 .9644
1 7.3754
1 6.8 1 83
1 6 . 2 909
42
43
20.8776
20. 1 1 7 8
1 9 .402 1
1 8.7274
1 8 .0909
1 7 .4 8 9 8
1 6.92 1 7
1 6. 3 8 4 5
43
44
2 1 .0600
20.2822
1 9. 5 503
1 8 . 86 1 1
1 8.2 1 1 4
1 7.5985
1 7. 0 1 98
1 6.4730
44
45
2 1 .2355
2 0 . 4400
1 9.6922
1 8 .9886
1 8 . 3 26 1
1 7 . 70 1 7
1 7 . 1 1 27
1 6. 5 567
45
46
2 1 .4042
20.59 1 2
1 9.8279
1 9 . 1 1 04
1 8.4354
1 7 .7998
1 7 . 2008
1 6.6358
46
47
2 1 . 5 664
2 0 . 7 3 64
1 9.9577
1 9 . 2 26 6
1 8.5395
1 7.893 1
1 7 .2844
1 6 . 7 1 06
47
48
2 1 .7224
20.8756
20.08 20
1 9.3376
1 8.6386
1 7 .98 1 6
1 7.3635
1 6.78 1 4
48
49
2 1 . 8 7 24
2 1 . 009 1
20.20 1 0
1 9.4436
1 8 . 7 3 30
1 8 .0 6 5 8
1 7.4385
1 6.8483
49
50
2 2 . 0 1 66
2 1 . 1 372
2 0 . 3 1 48
1 9 . 5447
1 8 .8229
1 8 . 1 457
1 7 . 5 09 6
1 6 .9 1 1 6
50
Note:-ln computing the Quarterly in Advance figures in these tables, all the rates % quoted are effective rates;
see the Introduction Section, pages xix-xx.
No Income Tax
Single Rate
Quarterly
in Advance
YEARS' PURCHASE*
Rate per Cent
Y rs .
4.5
4.75
5.25
5.5
5.75
Y rs .
51
22. 1 5 53
2 1 . 260 I
20. 4 2 3 7
1 9 . 64 1 3
1 8 .9086
1 8 . 22 1 7
1 7.577 1
1 6.97 1 4
51
52
22.2886
2 1 .3780
20.5279
1 9.7334
1 8 .990 1
1 8 . 29 3 9
1 7 .6409
1 7 .0280
52
53
22.4 1 68
2 1 . 49 1 0
20.6276
1 9. 8 2 1 4
1 9.0678
1 8 . 36 2 4
1 7 . 70 1 5
1 7 . 08 1 5
53
54
2 2 . 540 I
2 1 .5995
20.7230
1 9 .9054
1 9. 1 4 1 8
1 8 .4276
1 7.7589
1 7. 1 32 1
54
55
22.6586
2 1 .7035
2 0 . 8 1 44
1 9.9856
1 9.2 1 22
1 8 .4895
1 7.8 1 33
1 7 . 1 799
55
56
2 2 . 7 7 26
2 1 .803 3
20.90 1 8
20.0622
1 9.2793
1 8.5483
1 7 . 8 649
1 7.225 1
56
57
22.8822
2 1 . 8 990
20.9854
20. 1 3 5 3
1 9.3432
1 8 . 6042
1 7.9 1 38
1 7.2679
57
58
58
22.9876
2 1 .9908
2 1 .0654
2 0 . 205 1
1 9 . 404 1
1 8.6573
1 7 .960 1
1 7 . 3084
59
2 3 .0889
22.0789
2 1 . 1 420
20.27 1 7
1 9.4620
1 8 . 7077
1 8 .0040
1 7 . 3 466
59
60
2 3 . 1 863
2 2 . 1 634
2 1 .2 1 53
20 . 3 3 5 3
1 9.5 1 72
1 8.7557
1 8 .0 4 5 7
1 7.3828
60
61
2 3 . 2800
2 2 . 2444
2 1 . 2 8 54
2 0 . 3 96 0
1 9.5698
1 8 . 80 1 2
1 8 . 08 5 1
1 7 .4 1 70
61
62
2 3 . 3 70 1
22.322 1
2 1 .3525
20.45 39
1 9 . 6 1 99
1 8 . 8445
1 8 . 1 225
1 7 .4494
62
63
2 3 .4567
2 2 . 3967
2 1 .4 1 67
20.5092
1 9.6675
1 8.8856
1 8 . 1 580
1 7 .4800
63
64
2 3 . 5 399
22.4682
2 1 .4782
20.56 2 1
1 9.7 1 30
1 8 . 9246
1 8. 1 9 1 6
1 7 .5089
64
65
2 3 . 6 200
2 2 . 5 368
2 1 .5370
20.6 1 25
1 9.7562
1 8 .96 1 8
1 8.2235
1 7.5362
65
66
2 3 .6970
2 2 . 6026
2 1 .5933
20.6606
1 9.7974
1 8 .9970
1 8.2537
1 7.562 1
66
67
23.77 1 1
22.6658
2 1 .647 1
2 0 . 7066
1 9.8366
1 9.0305
1 8.2823
1 7.5866
67
68
23.8422
2 2 . 7 26 3
2 1 .6986
2 0 . 7 504
1 9 . 8 7 40
1 9 . 06 2 3
1 8 . 3094
1 7 . 6097
68
69
2 3 . 9 1 07
2 2 . 7 8 44
2 1 .7480
20.7923
1 9 .9096
1 9 .0926
1 8.335 1
1 7.63 1 6
69
70
2 3 .9765
2 2 . 8 40 1
2 1 .795 1
20.8 3 2 3
1 9.9434
1 9. 1 2 1 3
1 8.3595
1 7.6522
70
71
24.0398
22.8936
2 1 .8403
20.8705
1 9.9757
1 9 . 1 48 6
1 8.3826
1 7 .67 1 8
71
72
2 4 . 1 006
2 2 . 9448
2 1 .8835
20.9069
20.0065
1 9 . 1 746
1 8 .4045
1 7 .6903
72
73
24. 1 59 2
2 2 . 9940
2 1 .9 249
20.94 1 7
20.03 5 7
1 9 . 1 99 2
1 8.4252
1 7 .7078
73
74
24.2 1 54
2 3 . 04 1 2
2 1 .9644
20.9749
20.06 3 6
1 9. 2226
1 8 .4449
1 7 . 7 24 3
74
75
24.2695
2 3 .0864
2 2 .0 0 2 3
2 1 .0066
20.0902
1 9 . 2449
1 8 .4636
1 7 . 7400
75
76
24. 3 2 1 5
2 3 . 1 299
22.0385
2 1 .0369
20. 1 1 54
1 9 . 26 6 0
1 8 .48 1 2
1 7 . 7 547
76
77
24. 3 7 1 5
23. 1 7 1 5
22.0732
2 1 .06 5 8
20. 1 39 5
1 9.286 1
1 8 .4980
1 7.7687
77
78
2 4 . 4 1 96
23.2 1 1 4
2 2 . 1 064
2 1 . 09 3 3
20. 1 6 2 5
1 9.3052
1 8. 5 1 39
1 7 . 7 8 20
78
79
24.4659
2 3 . 2497
22. 1 38 1
2 1 . 1 1 97
20. 1 843
1 9.3233
1 8 . 5 2 89
1 7.7945
79
80
24.5 1 03
2 3 . 28 6 5
22. 1 685
2 1 . 1 448
20.205 1
1 9 . 3 405
1 8.5432
1 7 .8063
80
81
24. 5 5 3 1
23.32 1 7
2 2 . 1 976
2 1 . 1 68 8
2 0 . 2 249
1 9. 3 569
1 8 .5567
1 7.8 1 75
81
82
2 4 . 5 94 2
23.3555
22.2254
21.1917
20.2438
1 9.3724
1 8.5695
1 7.8280
82
83
24 . 6 3 3 7
2 3 . 3880
22.252 1
2 1 .2 1 36
20.26 1 8
1 9.3872
1 8 .58 1 7
1 7.8380
83
84
24.67 1 7
23.4 1 9 1
22.2775
2 1 .2345
20.2789
1 9 . 40 1 2
1 8.5932
1 7.8475
84
85
24.7083
2 3 .4489
22.30 1 9
2 1 . 2 5 44
20. 2 9 5 2
1 9 .4 1 46
1 8 .604 1
1 7 . 8 5 64
85
86
24.7434
23.4776
22.3253
2 1 .2734
2 0 . 3 1 07
1 9.4273
1 8 .6 1 45
1 7 . 8649
86
87
24.7772
2 3 . 50 5 0
22.3476
2 1 . 29 1 6
20. 3 2 5 5
1 9 .4 3 9 3
1 8 .6 2 4 3
1 7.8729
87
88
24.8097
23.53 1 4
2 2 . 3 690
2 1 .3089
20.3396
1 9 . 4507
1 8.6336
1 7 . 8 804
88
89
2 4 . 8 409
2 3 .5566
2 2 . 3 8 94
2 1 .3255
2 0. 3 5 3 0
1 9 . 46 1 6
1 8 . 6424
1 7.8876
89
90
24.87 1 0
2 3 . 5 809
2 2 .4090
2 1 .34 1 3
20.3658
1 9 . 47 1 9
1 8 .6 5 0 8
1 7 . 8944
90
91
2 4 . 8 999
2 3 .604 1
22.4277
2 1 . 3 564
20.3779
1 9 . 48 1 7
1 8.6587
1 7 .9008
91
92
24.9276
2 3 .6264
2 2 .4456
2 1 . 3 70 8
20.3895
1 9 . 49 1 1
1 8 .6662
1 7 .9068
92
93
93
24.9543
2 3 . 64 7 8
2 2 .4 6 2 8
2 1 . 3 84 5
20.4005
1 9 . 4999
1 8 .6733
1 7.9 1 25
94
2 4 . 9 8 00
23.6683
2 2 .4 7 9 2
2 1 .3977
2 0 .4 1 1 0
1 9 . 5083
1 8 . 6800
1 7 .9 1 79
94
95
2 5 .0047
23.6880
2 2 .4949
2 1 . 4 1 02
20.42 1 1
1 9. 5 1 63
1 8 . 6864
1 7.9230
95
96
25.0284
2 3 . 7069
2 2 . 5 099
2 1 .4222
20.4306
1 9.5239
1 8.6925
1 7.9279
96
97
25.05 1 3
23.7250
2 2 . 5 24 3
2 1 .4336
20.4397
1 9. 53 1 1
1 8.6982
1 7.9324
97
98
25.0732
2 3 . 7424
22.5380
2 1 .4445
20.4483
1 9. 5 3 8 0
1 8.7037
1 7.9368
98
99
2 5 .0943
23.759 1
22.55 1 2
2 1 .4549
20.4565
1 9 . 5445
1 8.7088
1 7 . 9408
99
1 00
2 5 . 1 1 46
23.7750
22.5638
2 1 .4648
2 0 . 4644
1 9 . 5 507
1 8 .7 1 37
1 7 . 9447
1 00
25.62 1 9
24 . 1 5 1 2
22.8438
2 1 .6740
20.62 1 2
1 9.6686
1 8 .8026
1 8 .0 1 1 9
PERP
*
4.25
PERP
Note:-in computing the Quarterly i n Advance figures i n these tables, all the rates % quoted are effect1ve rates;
see the Introduction Section, pages xix-xx.
No IHCome Tax
Qearterly
YEARS' PURCHASE*
Single Rate
in AdvaiiCe
Yrs.
6.25
6.5
6.75
7.25
7.5
7.75
Yrs.
0.9785
0.9777
0.9768
0.9760
0.97 5 1
0.9743
0.9734
0.9726
1 . 90 1 6
1 .8978
1 . 8 940
1 . 8902
1 .8865
1 .8827
1 .8790
1 .8 7 5 3
2.7725
2.7638
2.7552
2 . 7467
2.7382
2.7297
2.72 1 3
2 . 7 1 30
3 . 594 1
3.5789
3 .5639
3 . 5490
3 .534 1
3.5 1 95
3 . 5049
3 .4905
4.3692
4 . 346 1
4.3232
4 . 3 00 5
4.278 1
4.2558
4.2338
4 . 2 1 20
4.9424
4.9 1 1 9
4.88 1 7
5 . 1 00 4
5 .068 1
5.036 1
5 .0045
4.9733
5 . 7902
5 . 7 476
5 . 70 5 6
5 . 664 1
5 . 62 3 1
5 . 5 8 26
5 . 5426
5 . 50 3 2
6 . 44 1 0
6.3872
6 . 3 34 2
6.28 1 9
6.2303
6. 1 795
6 . 1 294
6 . 0 8 00
7 . 0549
6.989 1
6 . 9 244
6 . 8 606
6.7979
6.736 1
6.6752
6 .6 1 5 3
10
7.634 1
7.5557
7 .4786
7 .4028
7.3283
7 . 2 5 50
7 . 1 829
7. 1 1 21
10
ll
8 . 1 80 5
8.0889
7 . 9990
7 . 9 1 07
7 . 8 240
7.7388
7.6552
7.573 1
8.6959
8 . 5907
8.4876
8 .3864
8.2872
8 . 1 900
8 .0946
8 . 00 1 0
12
13
12
ll
13
9. 1 822
9.063 1
8 . 9464
8.8321
8 . 7 20 2
8 . 6 1 06
8 . 50 3 3
8 ."3 9 8 2
14
9 . 64 1 0
9 . 50 7 6
9.377 1
9 . 2496
9 . 1 248
9 .0028
8.8835
8 . 7667
14
15
1 0 .07 3 8
9 . 9 260
9.78 1 6
9 . 6407
9 . 5030
9.3685
9.2372
9 . 1 08 8
15
16
I 0.482 1
1 0 . 3 1 98
1 0. 1 6 1 5
1 0 .007 1
9 . 8 5 64
9.7095
9.566 1
9.4262
16
1 0.8673
1 0 . 6 904
1 0. 5 1 8 1
1 0. 3 5 0 3
1 0. 1 86 8
1 0.0274
9.8722
9 . 7 209
17
18
1 1 . 23 0 7
1 1 .0 3 9 2
1 0 . 8 5 29
1 0.67 1 8
1 0. 4 9 5 5
1 0. 3 2 3 9
1 0. 1 569
9 . 9943
18
19
1 1 .5735
1 1 .3675
1 1 . 1 6 74
1 0.9729
1 0 . 7 8 40
1 0 .6003
1 0 .42 1 7
1 0 . 2480
19
20
1 1 .8969
1 1 .6765
1 1 .4626
1 1 .255 1
1 1 .0 5 3 6
1 0. 8 5 8 0
1 0. 6 6 8 0
1 0. 4 8 3 6
20
17
21
1 2 . 2020
1 1 .9673
1 1 . 7 3 98
1 1 .5 1 93
1 1 .3056
1 1 .0 9 8 3
1 0.8972
1 0.702 1
21
22
1 2 .4899
1 2 . 24 1 0
1 2 . 000 1
1 1 . 7669
1 1 .541 1
1 1 .3223
1 1 . 1 1 04
1 0. 9 0 5 0
22
23
1 2.76 1 4
1 2.4986
1 2 . 2445
1 1 .9988
1 1 .76 1 2
1 1 .53 1 2
1 1 .3087
1 1 .0 9 3 2
23
24
1 3 .0 1 76
1 2. 74 1 1
1 2 . 4 7 40
1 2. 2 1 6 1
1 1 .9669
1 1 . 7 260
1 1 .4 9 3 1
1 1 .2680
24
25
1 3 .2592
1 2 .9692
1 2.6895
1 2 . 4 1 96
1 2. 1 59 1
1 1 .9076
1 1 .6647
1 1 .430 I
25
26
1 3 .48 7 2
1 3 . 1 840
1 2. 89 1 8
1 2 . 6 1 03
1 2.3388
1 2.0770
1 1 . 8 244
1 1 . 5 806
26
27
1 3 . 7023
1 3 .386 1
1 3 . 08 1 8
1 2.7889
1 2 .5067
1 2.2348
1 1 .9728
1 1 . 7 20 3
27
28
1 3 .9052
1 3 . 5 764
1 3 . 2602
1 2.9562
1 2.6636
1 2. 3 8 2 1
1 2. 1 1 1 0
1 1 .8499
28
29
1 4.0967
1 3 .7554
1 3 .4 2 7 7
1 3 . 1 1 29
1 2 . 8 1 03
1 2. 5 1 93
1 2.2395
1 1 .9702
29
30
1 4. 2 7 7 3
1 3 . 9 240
1 3.5850
1 3.2597
1 2.9473
1 2.6473
1 2 . 3 5 90
1 2 .08 1 8
30
31
1 4 .4476
1 4.0826
1 3.7327
1 3.3972
1 3 .0 7 5 4
1 2 . 7 666
1 2 .4702
1 2. 1 854
31
32
1 4 .608 3
1 4. 2 3 1 8
1 3.87 1 4
1 3 . 5 26 1
1 3 . 1 95 2
1 2.8779
1 2.5736
1 2. 28 1 6
32
33
33
1 4 . 7600
1 4. 3 7 2 3
1 4 . 00 1 6
1 3 .6 4 6 7
1 3 .3070
1 2.98 1 7
1 2.6698
1 2 . 3 708
34
1 4 .9030
1 4 . 5046
1 4 . 1 238
1 3.7598
1 3.41 1 6
1 3 .0 7 8 4
1 2.7593
1 2.4537
34
35
1 5 .0 3 8 0
1 4 .6290
1 4.2386
1 3.8657
1 3 . 5093
1 3 . 1 686
1 2.8426
1 2. 5 305
35
36
1 5 . 1 65 3
1 4 . 746 1
1 4. 3464
1 3 .9649
1 3 .6007
1 3.2527
1 2 . 9 200
1 2 . 60 1 9
36
37
1 5. 2 8 5 4
1 4.8564
1 4 .4476
1 4.0579
1 3 .6 8 6 0
1 3.33 1 1
1 2.992 1
1 2.668 1
37
38
1 5 .3987
1 4. 960 1
1 4 . 5 426
1 4 . 1 449
1 3 .7 6 5 8
1 3 . 4042
1 3 .0 5 9 1
1 2 . 7 29 5
38
39
1 5 .5056
1 5.0578
1 4.63 1 9
1 4.2265
1 3 . 8 404
1 3 . 4 7 24
13.1214
1 2.7866
39
40
1 5 .6064
1 5 . 1 49 7
1 4. 7 1 57
1 4 . 3 029
1 3 . 9 1 00
1 3.5359
1 3. 1 794
1 2.8395
40
41
1 5 . 70 1 6
1 5 .2362
1 4 . 7943
1 4 . 3 744
1 3 .9 7 5 2
1 3 .5952
1 3.2334
1 2.8886
41
42
1 5 .79 1 3
1 5 . 3 1 76
1 4.8682
1 4.44 1 5
1 4 .0360
1 3.6505
1 3 .2836
1 2.9342
42
43
1 5 . 8 7 60
1 5 . 3 943
1 4.9376
1 4.5043
1 4 .0929
1 3 .7020
1 3 .3302
1 2.9765
43
1 5.9558
1 5 .4664
1 5 .0027
1 4.563 1
1 4 . 1 46 1
1 3 . 7 500
1 3.3737
1 3 .0 1 5 8
44
45
1 6 .03 1 2
1 5 . 5342
1 5 .0639
1 4 .6 1 8 2
1 4. 1 95 7
1 3 .7948
1 3.4 1 4 1
1 3 .0 5 2 2
45
46
1 6 . 1 02 3
1 5.598 1
15.1213
1 4.6699
1 4.2422
1 3 . 8 3 66
1 3 .45 1 6
1 3 .0860
46
47
1 6 . 1 69 4
1 5.6583
1 5. 1 75 2
1 4. 7 1 82
1 4. 2 8 5 5
1 3.8755
1 3 .4866
1 3 . 1 1 74
47
48
1 6 . 2 3 26
1 5 . 7 1 48
1 5.2258
1 4. 7 6 3 5
1 4. 3 26 1
1 3.91 1 8
1 3.5 1 9 1
1 3 . 1 46 5
48
49
1 6.2923
1 5.768 1
1 5.2734
1 4. 8060
1 4 . 3640
1 3 .9 4 5 7
1 3 . 5 494
1 3 . 1 736
49
50
1 6. 3 4 8 6
1 5 .8 1 82
1 5 . 3 1 80
1 4. 8 4 5 7
1 4 . 3994
1 3.9772
1 3.5775
1 3 . 1 98 7
50
44
Note:-ln computing the Quarterly in Advance figures in these tables, all the rates % quoted are effective rates;
see the Introduction Section, pages xix-xx.
No Income Tax
Single Rate
Quarterly
in Advance
YEARS' PURCHASE*
Rate per Cent*
Y rs .
51
1 6 .40 1 7
1 5 . !! 6 5 4
52
1 6 .45 1 9
1 5 . 9098
53
1 6 .499 1
1 5 .95 1 6
54
1 6.5437
55
1 6.5858
6.25
6.5
6.75
1 5 . 3 599
1 4 . 8 !! 30
1 5 .3993
1 4.9 1 79
1 5 .4362
1 5 .9909
1 6.0280
7.25
7.5
7.75
Y rs .
1 4.4325
1 4 .0067
1 3 .6037
1 3 . 22 1 9
51
1 4 . 46 3 5
1 4.034 1
1 3.6280
1 3 .2436
52
1 4.9505
1 4 .4924
1 4.0597
1 3 .6507
1 3 .2636
53
1 5 . 4709
1 4.98 1 2
1 4 . 5 1 94
1 4.0836
1 3.67 1 8
1 3.2822
54
1 5.5035
1 5 . 0098
1 4 . 5447
1 4. 1 058
1 3 . 69 1 4
1 3 .2995
55
56
1 6.6255
1 6 .06 2 8
1 5.534 1
1 5 .0367
1 4.5683
1 4 . 1 266
1 3 . 7096
1 3 .31 5 5
1 6.6630
56
57
1 6 .0956
1 5.5628
1 5 . 06 1 9
1 4 . 5 903
1 4. 1 459
1 3 .7265
1 3 . 3 304
58
1 6 .69!! 3
57
1 6 . 1 26 5
1 5.5898
1 5 .08 5 4
1 4 .6 1 09
1 4. 1 639
1 3 .7423
1 3 .3442
1 6.73 1 6
58
59
1 6 . 1 555
1 5 .6 1 5 1
1 5 . 1 07 5
1 4.6302
1 4 . 1 807
1 3.7570
1 3.3570
59
60
1 6.763 1
1 6. 1 828
1 5.6389
1 5 . 1 28 2
1 4.6482
1 4 . 1 964
1 3 . 7 707
1 3.3689
60
61
61
1 6.7927
1 6 .2086
1 5 . 66 1 2
1 5 . 1 476
1 4.6650
1 4. 2 1 1 0
1 3.7834
1 3 . 3 800
62
1 6 . 8 207
1 6.2328
1 5 .6822
1 5 . 1 65 8
1 4.6808
1 4.2247
1 3.7952
1 3 . 3 902
1 6. 8 4 7 1
62
63
1 6.2556
1 5 .70 1 8
1 5 . 1 8 28
1 4.6955
1 4.2374
1 3 .8 0 6 2
1 3 .3997
63
64
64
1 6.8720
1 6.2770
1 5 . 7 20 3
1 5 . 1 98 7
1 4.7092
1 4.2492
1 3 . 8 1 64
1 3 .408 5
65
1 6.8955
1 6.2972
1 5.7377
1 5.2 1 36
1 4 . 7 220
1 4. 2603
1 3.8259
1 3.4 1 67
65
66
1 6 .9 1 7 7
1 6 .3 1 62
1 5 . 7 540
1 5 .2276
1 4 . 7 340
1 4 . 2706
1 3 . 8 347
1 3 .4 2 4 3
66
67
1 6.9386
1 6.334 1
1 5 .7693
1 5 . 2407
1 4.7452
1 4.2802
1 3 .8430
1 3 .43 1 4
1 6.9583
67
68
1 6 . 3 50 9
1 5.7837
1 5.2530
1 4. 7 5 5 7
1 4.289 1
1 3 . 8 506
1 3.4379
1 6.9769
68
69
1 6 . 3 66 8
1 5.797 1
1 5 .2645
1 4.7655
1 4.2975
1 3.8577
1 3 .4440
1 6 .9945
69
70
1 6.38 1 7
1 5 .8098
1 5.2752
1 4.7747
1 4.3053
1 3 . 8644
1 3 . 4496
70
71
1 7 .0 1 1 1
1 6.3957
1 5.82 1 7
1 5.2853
1 4.7832
1 4.3 1 25
1 3 .8705
1 3 .4549
71
72
1 7 .0267
1 6 . 4089
1 5.8329
1 5 . 2947
1 4 . 79 1 2
1 4.3 1 93
1 3.8763
1 3 .4597
72
73
1 7 . 04 1 4
1 6 .42 1 4
1 5 .8434
1 5 . 3036
1 4.7987
1 4. 3 2 5 6
1 3.88 1 6
1 3 . 4642
73
74
1 7 .05 5 3
1 6.433 1
1 5.8532
1 5.3 1 1 9
1 4.8057
1 4. 3 3 1 5
1 3.8865
1 3 .4684
74
75
1 7 .0684
1 6 .444 1
1 5.8625
1 5 . 3 1 97
1 4.8 1 22
1 4 . 3 3 70
1 3 . 89 1 2
1 3 .4723
75
76
1 7 .0808
1 6.4544
1 5 .87 1 1
1 5 . 3 269
1 4. 8 1 8 3
1 4.342 1
1 3.8955
1 3 .47 5 9
76
77
1 7 . 09 2 5
1 6 .4642
1 5.8793
1 5.3337
1 4 . 8 240
1 4 . 3 46 8
1 3 . 8 994
1 3 .4793
77
78
1 7 . 1 03 5
1 6.4734
1 5 .8869
1 5 . 3 40 1
1 4.8293
1 4. 3 5 1 3
1 3 .9032
1 3 .4824
78
79
1 7 . 1 1 39
1 6.4820
1 5 . 8 94 1
1 5 . 3 46 1
1 4.8343
1 4. 3 5 5 4
1 3 .9066
1 3 .48 5 2
79
80
1 7 . 1 237
1 6 .4902
1 5 . 9009
1 5.35 1 7
1 4 . 8 3 90
1 4. 3 5 9 3
1 3 .9098
1 3 .4879
80
81
1 7. 1 330
1 6 .4978
1 5 .9072
1 5 . 3 570
1 4.8433
1 4.3629
1 3 . 9 1 28
1 3 . 4904
81
82
17.1417
1 6.5050
1 5 .9 1 32
1 5 . 36 1 9
1 4.8474
1 4.3663
1 3 .9 1 56
1 3 .4927
82
83
1 7 . 1 499
1 6.5 1 1 8
1 5. 9 1 87
1 5 .3665
1 4. 8 5 1 2
1 4 . 3 694
1 3.9 1 82
1 3 . 4948
83
84
1 7. 1 577
1 6.5 1 82
1 5 . 9 240
1 5 . 3 708
1 4.8547
1 4.3723
1 3 . 9 206
1 3 . 4968
84
85
1 7 . 1 6 50
1 6 . 5 24 2
1 5 .9289
1 5 . 3 748
1 4.8580
1 4. 37 5 1
1 3 .9228
1 3 .4 9 8 6
85
86
1 7. 1 7 1 9
1 6 . 5 29 8
1 5.9335
1 5.3786
1 4 . 86 1 1
1 4. 3 7 7 6
1 3 . 9 249
1 3 . 5004
86
87
1 7 . 1 784
1 6. 5 3 5 1
1 5 .9379
1 5.3822
1 4 . 8640
1 4 . 3 800
1 3 .9269
1 3 . 50 1 9
87
88
1 7 . 1 8 46
1 6 . 5 40 2
1 5 . 9420
1 5.3855
1 4.8667
1 4. 3 8 2 2
1 3.9287
1 3 . 50 3 4
88
89
1 7 . 1 904
1 6 . 5 449
1 5 .9458
1 5.3886
1 4.8693
1 4.3842
1 3.9303
1 3 . 5048
89
90
90
1 7 . 1 959
1 6 . 5493
1 5 . 9494
1 5.39 1 5
1 4. 8 7 1 6
1 4. 3 8 6 2
1 3 .93 1 9
1 3 . 5 06 0
91
1 7 . 20 1 0
1 6. 5 5 3 5
1 5 .9528
1 5.3943
1 4. 8 7 3 8
1 4. 3 8 7 9
1 3.9333
1 3.5072
91
92
1 7 . 20 5 9
1 6.5574
1 5.9559
1 5 . 3 96 8
1 4. 8 7 5 9
1 4.3896
1 3 .9347
1 3 . 50 8 3
92
93
1 7 . 2 1 05
1 6 . 56 1 1
1 5.9589
1 5 . 3992
1 4. 8 7 7 8
1 4.39 1 2
1 3.9359
1 3 . 50 9 3
93
94
1 7 . 2 1 48
1 6 . 5 646
1 5 . 96 1 7
1 5 .40 1 5
1 4. 8 7 9 6
1 4.3926
1 3.937 1
1 3 . 5 1 03
94
95
1 7 .2 1 89
1 6.5679
1 5 .9643
1 5 . 4036
1 4. 8 8 1 3
1 4 . 3 940
1 3.9382
1 3.5 1 1 1
95
96
1 7 .2228
1 6 . 5 709
1 5 .9668
1 5 .405 5
1 4.8829
1 4. 3 9 5 2
1 3.9392
1 3.5 1 1 9
96
97
1 7 . 2264
1 6.5738
1 5 .969 1
1 5 .4074
1 4 . 8 844
1 4 . 3 96 4
1 3 .9402
1 3 . 5 1 27
97
98
1 7 .2299
1 6.5766
1 5 .97 1 3
1 5 . 409 1
1 4. 8 8 5 8
1 4.3975
1 3 . 94 1 0
1 3 .5 1 34
98
99
1 7.233 1
1 6.579 1
1 5.9733
1 5 . 4 1 07
1 4. 8 8 7 0
1 4. 3 9 8 5
1 3 . 94 1 8
1 3 . 5 1 40
99
1 00
1 7.2362
1 6.58 1 6
1 5.9752
1 5 .4 1 2 2
1 4. 8 8 8 3
1 4.3995
1 3 .9426
1 3 . 5 1 46
1 00
PERP
1 7 .287 1
1 6.6203
1 6 .0047
1 5 .4347
1 4.9054
1 4 . 4 1 26
1 3.9527
1 3. 5224
PERP
Note:-In computing the Quarterly i n Advance figures i n these tables, all the rates % quoted are effective rates;
see the Introduction Section, pages xix-xx.
No Income Tax
Single Rate
Quarterly
in Advance
Yrs.
8.25
8.5
8.75
9.5
10
II
Yrs.
0.97 1 8
0 . 9 7 09
0.970 1
0.9693
0.9685
0.9669
0.9652
0.9620
1 .87 1 6
1 . 8679
1 . 8642
1 . 8606
1 .8570
1 . 8498
1 .8427
1 .8287
2 . 7047
2.6965
2.6883
2.6802
2.672 1
2.6562
2 . 6404
2.6095
3 . 476 1
3 . 46 1 9
3 . 4478
3 .4339
3 . 4200
3 . 3926
3 . 3656
3 . 3 1 30
4. 1 904
4 . 1 690
4. 1 47 9
4 . 1 269
4 . 1 06 1
4 . 06 5 1
4 .0249
3 . 9467
4.85 1 8
4.8223
4.7930
4.764 1
4.7355
4.6793
4.6242
4.5 1 76
5 . 4642
5.4257
5.3877
5 . 3 50 1
5 . 3 1 30
5 . 2402
5 . 1 69 1
5 .03 1 9
6.03 1 2
5 . 98 3 1
5.9357
5 .8889
5 . 84 2 8
5 . 7 524
5 . 6644
5.4953
6.5562
6.498 1
6 .4408
6 . 3 8 44
6 . 3 28 8
6 . 2202
6 . 1 1 47
5.9 1 28
10
7 . 0424
6.9738
6 . 9064
6 . 8 400
6.7748
6 . 6474
6 . 5 240
6.2888
10
II
7 . 49 2 5
7 .4 1 3 3
7 . 3 3 54
7 . 2590
7. 1 839
7.0375
6.8962
6.6276
12
7 . 9093
7.8 1 92
7 . 7 309
7 . 6442
7 . 5 592
7.3938
7.2345
6.9329
II
13
8 . 29 5 2
8 . 1 943
8.0954
7.9985
7.9035
7 . 7 1 92
7 . 5420
7 . 20 7 9
13
14
8.6525
8 . 5407
8 .4 3 1 3
8 . 3242
8 . 2 1 94
8 .0 1 6 3
7.82 1 6
7.4556
14
15
8.9833
8 . 8 607
8 . 7409
8.6238
8 . 5092
8 . 2877
8.0758
7.6788
15
16
9.2897
9 . 1 564
9.0263
8.8992
8.775 1
8.5355
8 . 3 06 9
7 . 8 7 99
16
17
9.5733
9.4295
9.2892
9. 1 525
9 . 0 1 90
8.76 1 9
8 . 5 1 69
8 . 06 1 0
17
18
9.8360
9.68 1 8
9.53 1 6
9.3854
9 . 24 2 8
8.9685
8 . 70 7 9
8 . 2242
18
19
1 0.0792
9 . 9 1 49
9.7550
9.5995
9 . 448 1
9. 1 573
8.88 1 5
8.37 1 2
19
20
1 0 . 3 043
1 0 . 1 302
9.96 1 0
9 . 7964
9.6365
9 . 3 297
9.0393
8 . 5037
20
21
1 0.5 1 28
1 0 . 3 29 1
1 0 . 1 507
9.9775
9 . 8 09 3
9 . 48 7 1
9. 1 828
8.6230
21
22
1 0.7059
1 0.5 1 28
1 0. 3 2 5 6
1 0 . 1 440
9.9678
9 . 6 3 09
9.3 1 32
8 . 7 305
22
23
23
1 0.8846
I 0.6826
24
1 1 .050 1
1 0 . 8 3 94
25
1 1 .2034
26
27
I 0.4868
12
1 0.297 1
1 0. 1 1 3 3
9.7622
9.43 1 8
8.8273
1 0.6354
1 0.4379
1 0 . 2467
9.882 1
9 . 5 396
8 . 9 1 46
24
1 0.9842
1 0.7723
1 0. 5674
1 0.369 1
9.99 1 6
9.6376
8.9932
25
1 1 .3453
1 1 . 1 1 80
I 0.8985
1 0.6865
1 0 .48 1 5
1 0 .09 1 6
9 . 7 26 7
9 . 0640
26
1 1 .4767
1 1 . 24 1 7
1 1 . 0 1 49
I 0.7959
1 0.5845
1 0. 1 829
9.8077
9. 1 278
27
28
1 1 .5983
1 1 .3559
1 1 . 1 22 1
1 0 . 8 966
1 0. 6 7 9 0
1 0. 2 6 6 3
9.88 1 3
9. 1 853
28
29
1 1 .7 1 1 0
1 1 . 46 1 3
1 1 . 2 209
1 0.9892
1 0.7658
1 0.3425
9.9482
9.2370
29
30
1 1 .8 1 53
1 1 .5588
1 1 .3 1 1 9
1 1 .0743
1 0.8453
1 0 .4 1 20
1 0 .009 1
9.2837
30
31
1 1 .9 1 1 8
1 1 .6488
1 1 .3959
1 1 . 1 525
1 0.9 1 8 3
1 0. 4 7 5 6
1 0 .0644
9.3257
31
32
1 2 . 00 1 2
1 1 . 7 3 20
1 1 .4732
1 1 .2245
1 0. 9 8 5 3
1 0. 5 3 36
1 0. 1 1 47
9.3636
32
33
1 2 .0840
1 1 .8088
1 1 . 5 445
1 1 . 2907
1 1 .046 7
1 0.5865
1 0 . 1 604
9.3977
33
34
1 2 . 1 607
1 1 .8798
1 1 . 6 1 02
1 1 .35 1 5
1 1 . 1 03 1
1 0.6349
1 0 .2020
9.4284
34
35
1 2.23 1 7
1 1 .9453
1 1 .6708
1 1 . 407 5
1 1 . 1 5 48
1 0. 6 7 9 1
1 0.2397
9.456 1
35
36
1 2.2974
1 2 .0059
1 1 . 7 266
1 1 .4590
1 1 .2022
1 0.7 1 9 5
1 0. 2 7 4 1
9.48 1 0
36
37
37
1 2.3583
1 2 . 06 1 9
1 1 .778 1
1 1 .5063
1 1 .2458
1 0.7563
1 0.3053
9.5035
38
1 2 .4 1 46
1 2. 1 1 35
1 1 .8255
1 1 . 5 498
1 1 .2857
1 0 . 7 900
1 0. 3 3 3 7
9.5237
38
39
1 2 .4668
1 2. 1 6 1 3
1 1 .8692
1 1 .5898
1 1 . 3 223
1 0. 8 207
1 0. 3 5 9 5
9 . 5420
39
40
40
1 2. 5 1 5 1
1 2 . 2054
1 1 .9095
1 1 .6266
1 1 .3559
1 0.8488
1 0. 3 8 3 0
9 . 5584
41
1 2.5598
1 2 . 246 1
1 1 .9466
1 1 .6604
1 1 .3868
1 0 . 8 744
1 0 .4043
9.5732
41
42
1 2 . 60 1 3
1 2.2838
1 1 .9808
1 1 . 69 1 5
1 1 .4 1 5 1
1 0.8978
1 0.4237
9.5865
42
43
1 2.6396
1 2.3 1 8 5
1 2.0 1 23
1 1 .720 1
1 1 . 44 1 0
1 0.9 1 92
1 0 . 44 1 3
9.5986
43
44
1 2.67 5 1
1 2 . 3 507
1 2 . 04 1 4
1 1 .7464
1 1 .4648
1 0.9387
I 0.4573
9 . 6094
44
45
1 2.7080
1 2.3803
1 2 .068 2
1 1 . 7 7 06
1 1 .4867
1 0.9565
1 0. 4 7 1 9
9.6 1 9 1
45
46
1 2.7384
1 2 .4078
1 2 .0929
1 1 .7928
1 1 . 5067
1 0. 9 7 2 8
1 0. 48 5 1
9.6279
46
47
1 2.7666
1 2.43 3 1
1 2. 1 1 56
1 1 .8 1 33
1 1 .525 1
1 0.9877
1 0. 4 9 7 2
9.6358
47
48
1 2.7927
1 2.4565
1 2. 1 366
1 1 .8 3 2 1
1 1 . 5420
1 1 . 00 1 3
1 0 . 508 1
9.6430
48
49
1 2 . 8 1 69
1 2 . 47 8 1
1 2. 1 559
1 1 .8494
1 1 .5574
1 1 .0 1 37
1 0. 5 1 8 1
9 . 6494
49
50
1 2.8393
1 2 .4980
1 2. 1 738
1 1 .8653
1 1 . 57 1 6
1 1 .0 2 5 0
1 0. 5 2 7 1
9.6552
50
Note:-ln computing the Quarterly in Advance figures in these tables, all the rates % quoted are effective rates;
see the Introduction Section, pages xix-xx.
No Income Tax
Single Rate
Quarterly
in Advance
YEARS' PURCHASE*
Rate per Cent*
II
Y rs .
9.5
10
1 1 . 8 799
1 1 . 5 847
1 1 .0354
I 0.5353
9 . 6604
1 1 .8934
1 1 . 5 96 6
1 1 .0448
I 0. 5428
9.665 1
52
1 1 .9057
1 1 .6076
1 1 .0534
1 0 . 5 496
9.6693
53
Yrs.
8.25
8.5
8.75
51
1 2 . 8 600
1 2.5 1 65
1 2 . 1 90 2
52
1 2.8792
1 2.5335
1 2.2053
53
1 2 . 8 9 69
1 2.5493
1 2. 2 1 93
51
I 0.5558
9.673 1
54
1 0.56 1 4
9.6765
55
1 1 .075 1
I 0.5665
9.6796
56
1 1 .08 1 1
1 0 . ,5 7 1 1
9 . 6 8 24
57
1 1 .0865
I 0.5754
9 .6849
58
54
1 2.9 1 34
1 2.5638
1 2.23 2 1
1 1 .9 1 7 1
1 1 .6 1 76
I 1 . 06 1 3
55
1 2 .9286
1 2.5772
1 2 . 2440
1 1 .9275
1 1 .6269
1 1 .0685
56
1 2 . 9427
1 2.5896
1 2 . 2 549
1 1 .9372
1 1 .6 3 5 3
57
1 2.9558
1 2 . 60 1 1
1 2 . 2 649
1 1 .9460
I 1 . 643 1
58
1 2.9679
1 2.6 1 1 7
1 2. 2742
1 1 .954 1
1 1 .6502
59
1 2 .979 1
1 2 .62 1 5
1 2.2828
I I .96 1 6
1 1 .6568
1 1 .09 1 6
I 0.5792
9.6872
59
60
1 2 .9894
1 2.6305
1 2 . 2906
1 1 .9685
1 1 .6627
1 1 .096 1
I 0.5827
9.6892
60
61
1 2 .9990
1 2.6388
1 2 . 2979
1 1 .9748
1 1 .6682
I I . I 003
I 0.5859
9.69 1 1
61
62
1 3 .0079
1 2 .6466
1 2 . 3 046
1 1 . 9 8 06
1 1 .6733
1 1 . 1 04 1
I 0.5887
9.6927
62
63
1 3.0 1 6 1
1 2.6537
1 2 . 3 1 08
1 1 .9859
1 1 .6779
1 1 . 1 07 6
1 0.59 1 4
9 .6942
63
64
1 3 .0238
1 2 . 6603
1 2 . 3 1 64
1 1 . 9909
1 1 .6 8 2 2
I I . I I 08
I 0.5937
9.6956
64
65
1 3 .0308
1 2.6663
1 2.32 1 7
1 1 .9954
1 1 .686 1
1 1 . 1 1 37
I 0.5959
9.6968
65
66
1 3 .0373
1 2.6720
1 2 . 3 26 5
1 1 .9995
1 1 .6896
1 1 . 1 1 63
I 0.5979
9.6979
66
67
1 3 .0434
1 2.677 1
1 2.33 1 0
1 2 .0034
1 1 .6929
1 1 . 1 1 87
I 0.5997
9.6988
67
68
1 3 . 0490
1 2.68 1 9
1 2.335 1
1 2 . 0069
1 1 .6959
1 1.1210
1 0 . 60 1 3
9 .6997
68
69
1 3 0542
1 2 .6864
1 2.3389
1 2.0 1 0 1
1 1 .6987
1 1 . 1 230
1 0.6028
9 . 7005
69
70
1 3 .0590
1 2 . 6904
1 2.3423
1 2.0 1 3 1
1 1 . 70 1 2
I 1 . 1 248
1 0 .604 1
9.70 1 2
70
71
1 3 .0634
1 2.6942
1 2.3455
1 2.0 1 58
I 1 . 7036
1 1 . 1 26 5
I 0.6053
9 . 70 1 9
71
72
1 3 .0675
1 2.6977
1 2.3485
1 2.0 1 83
1 1 .7057
1 1 . 1 280
1 0.6064
9.7025
72
73
1 3 .07 1 3
1 2 . 7009
1 2.35 1 2
1 2 . 0206
1 1 .7076
1 1 . 1 2 94
1 0.6075
9. 7030
73
74
1 3 . 0749
1 2 .7039
1 2.3538
1 2.0227
1 1 .7094
1 1 . 1 3 07
1 0.6084
9.7035
74
75
1 3 .078 1
1 2 .7067
1 2.356 1
1 2 . 0247
1 1 .7 1 1 1
I 1.1319
1 0 .6092
9.7039
75
76
1 3 .08 1 2
1 2.7092
1 2. 3 5 8 2
1 2.0265
1 1 . 7 1 26
1 1 . 1 3 30
1 0 . 6 1 00
9 . 7043
76
77
1 3 . 0840
1 2.7 1 1 6
1 2 . 3602
1 2.028 1
1 1 . 7 1 40
1 1 . 1 339
1 0 . 6 1 07
9 . 7046
77
78
1 3 .0866
1 2.7 1 37
1 2. 3620
1 2.0297
1 1 .7 1 53
1 1 . 1 3 48
10. 6 1 1 3
9 . 7049
78
79
1 3 .0890
1 2. 7 1 5 7
1 2.3637
1 2 .03 1 1
1 1 . 7 1 64
1 1 . 1 3 56
1 0.6 1 1 9
9.7052
79
80
1 3 . 09 1 2
1 2.7 1 76
1 2.3652
1 2 .03 23
1 1 .7 1 75
1 1 . 1 3 64
1 0 . 6 1 24
9.7055
80
81
1 3 .0932
1 2.7 1 93
1 2 . 3 666
1 2 .03 3 5
1 1 .7 1 85
1 1 . 1 37 1
1 0.6 1 28
9.7057
81
82
1 3 .0952
1 2 . 7 209
1 2. 3679
1 2 .0346
1 1 . 7 1 94
1 1 . 1 377
1 0.6 1 3 3
9.7059
82
83
1 3 .0969
1 2.7223
1 2.369 1
1 2.0356
1 1 . 7 20 2
1 1 . 1 383
1 0.6 1 37
9 . 7 06 1
83
84
1 3 .0986
1 2.7237
1 2 . 3 702
1 2.0365
1 1 .72 1 0
1 1 . 1 3 88
1 0 . 6 1 40
9.7062
84
85
1 3 . 1 00 1
1 2 . 7 249
1 2. 37 1 3
1 2 .0374
1 1 .72 1 7
1 1 . 1 393
1 0 .6 1 43
9 . 7064
85
86
1 3. 1 0 1 5
1 2 . 7 26 1
1 2.3722
1 2 . 03 8 1
1 1 .7223
1 1 . 1 3 97
1 0 . 6 1 46
9.7065
86
87
1 3 . 1 028
1 2.727 1
1 2. 3 7 3 1
1 2.0389
1 1 .7229
1 1 . 1 40 1
1 0 . 6 1 49
9 . 7067
87
88
1 3 . 1 040
1 2.728 1
1 2.3739
1 2.0395
1 1 .7234
1 1 . 1 404
1 0.6 1 5 1
9 . 7068
88
89
1 3 . 1 05 1
1 2 . 7 29 0
1 2. 3 746
1 2 . 040 1
1 1 .7239
1 1 . 1 408
1 0 . 6 1 54
9 . 7 06 9
89
90
1 3 . 1 06 1
1 2 .7 299
1 2.3753
1 2 . 0407
1 1 . 7 244
1 1.141 1
1 0.6 1 56
9 . 7069
90
91
1 3 . 1 07 1
1 2 . 7 3 06
1 2.3759
1 2 . 04 1 2
1 1 . 7 24 8
1 1. 1 4 1 3
1 0.6 1 5 7
9. 7070
91
92
1 3 . 1 079
1 2.73 1 4
1 2. 3 765
1 2 . 04 1 7
I I .7 2 5 2
1 1.1416
1 0.6 1 59
9.707 1
92
93
1 3 . 1 08 8
1 2 . 7 3 20
1 2. 3 7 7 1
1 2.042 1
1 1 .7255
1 1.1418
1 0. 6 1 6 1
9.7072
93
94
1 3 . 1 09 5
1 2 . 7 3 26
1 2. 3 7 7 5
1 2.0425
I I .7258
1 1 . 1 420
1 0.6 1 62
9.7072
94
95
1 3 . 1 1 02
1 2. 7 3 3 2
1 2.3780
1 2 .0428
1 1 .726 1
1 1 . 1 42 2
1 0.6 1 63
9.7073
95
96
1 3 . 1 1 09
1 2.7337
1 2.3784
1 2 . 04 3 2
1 1 . 7 264
1 1 . 1 4 24
1 0 . 6 1 64
9.7073
96
97
1 3. 1 1 1 5
1 2.7342
1 2.3788
1 2.043 5
1 1 . 7 26 6
1 1 . 1 42 6
1 0.6 1 6 5
9 . 70 7 4
97
98
1 3 . 1 1 20
1 2 . 7 346
1 2.3792
1 2.0438
1 1 .7269
1 1 . 1 42 7
1 0 . 6 1 66
9.7074
98
99
1 3 . 1 1 25
1 2.7350
1 2.3795
1 2 . 0440
I 1 .727 1
1 1 . 1 42 8
1 0.6 1 67
9.7074
99
1 00
1 3 . 1 1 30
1 2.7354
1 2.3798
1 2 .0443
1 1 .7273
1 1 . 1 430
1 0.6 1 68
9.7075
1 00
PERP
1 3 . 1 1 90
1 2 . 7 400
1 2.3833
1 2 .0470
1 1 . 7 29 4
1 1 . 1 44 2
1 0.6 1 76
9 . 7078
PERP
Note:-in computing the Quarterly i n Advance figures i n these tables, all the rates % quoted are effective rates;
see the Introduction Section, pages xix-xx.
No Income Tax
YEARS' PURCHASE*
Single Rate
Quarterly
ill Advance
16
17
19
13
14
15
0.9589
0.9558
0.9527
0 . 9497
0.9467
0.9437
0 . 9408
0.9380
1 .8 1 50
1 .80 1 6
1 .7884
1 .7755
1 .7628
1 . 7 50 3
I .738 1
1 .7262
2 . 5 7 94
2.550 1
2.52 1 4
2 . 49 3 5
2.4663
2.4397
2 . 4 1 38
2.3885
3 . 26 1 9
3 . 2 1 25
3 . 1 64 5
3 . 1 1 80
3.0728
3 .0 2 90
2.9864
2.945 1
3.87 1 3
3 . 7986
3 . 7 286
3 . 6609
3 . 59 5 7
3 . 5 3 26
3 .4 7 1 7
3.4 1 28
4.4 1 .5 4
4.3 1 74
4.2234
4. 1 33 1
4 . 0464
3 .963 1
3 . 8 8 29
3 . 8059
4 . 90 1 2
4.7765
4.6574
4 . 5436
4.4349
4.33 1 0
4.23 1 5
4. 1 362
5 . 3 3 49
5. 1 827
5.038 1
4 . 9007
4.7699
4.6454
4 . 5 26 8
4.4 1 3 7
5.7222
5 . 5422
5.372 1
5.2 1 1 1
5.0587
4.9 1 42
4.777 1
4.6470
10
6 .0680
5 . 8604
5 . 66 5 1
5 . 48 1 1
5 . 30 7 6
5 . 1 439
4.9892
4.8430
10
II
6.3767
6. 1 4 1 9
5 . 9 220
5.7 1 58
5.5222
5 . 3 402
5 . 1 690
5 .00 7 7
II
12
6.6524
6.39 1 1
6 . 1 47 5
5 . 9 1 99
5 . 7072
5 . 5080
5.32 1 3
5 . 1 46 1
12
13
6.8985
6 .6 1 1 6
6.3452
6 . 09 7 4
5 . 8667
5 .6 5 1 4
5 . 4504
5 . 26 24
13
14
7 . 1 1 82
6 . 8067
6.5 1 87
6.25 1 8
6 . 004 1
5 . 7 7 40
5 . 5 598
5 . 3602
14
15
7 . 3 1 44
6 . 9 794
6.6708
6 . 3860
6. 1 227
5.8788
5 .6 5 2 5
5 . 4423
15
16
7 . 4896
7. 1 322
6 . 8043
6. 5027
6 . 2 248
5.9683
5.73 1 1
5.5 1 1 3
16
17
7 . 6460
7 . 26 7 5
6.92 1 4
6 . 6042
6 . 3 1 29
6 . 0449
5.7977
5 . 5693
17
18
7.7857
7.3872
7.024 1
6 . 6924
6.3888
6 . 1 1 03
5.854 1
5 . 6 1 80
18
19
7 . 9 1 04
7 .493 1
7. 1 1 41
6.7692
6.4543
6 . 1 662
5 . 90 2 0
5 . 6 590
19
20
8 .02 1 7
7 . 5 868
7. 1 932
6.8359
6 . 5 1 07
6 . 2 1 40
5 .9425
5 .6934
20
21
8. 1 2 1 1
7 . 6697
7 . 26 2 5
6.8939
6 . 5 594
6 . 2 5 48
5 .9768
5.7223
21
22
8 . 2099
7 . 74 3 1
7.3233
6 . 9444
6 . 60 1 3
6.2897
6.0059
5 . 7467
22
23
8 . 28 9 1
7 . 808 1
7 . 3 7 66
6.9883
6.6375
6 . 3 1 96
6.0306
5.767 1
23
24
8 . 3 599
7 . 8656
7 . 4234
7 . 0264
6.6686
6 .345 1
6 .05 1 5
5 .7842
24
25
8 .4230
7.9 1 65
7 . 4645
7 .0 5 9 6
6.6955
6 . 3 66 9
6.0692
5 .7987
25
26
Yrs.
12
18
Yrs.
26
8 . 4794
7 . 96 1 5
7 . 5005
7 .0 8 8 4
6.7 1 87
6.3855
6.0842
5 . 8 1 08
27
8 . 5 2 98
8 . 00 1 3
7 . 5 3 20
7. 1 1 35
6.7386
6 . 40 1 4
6 . 0969
5.82 1 0
27
28
8 . 5 7 48
8 .0366
7 . 5 5 97
7. 1 353
6.7558
6 .4 1 50
6 . 1 07 7
5 . 8 295
28
29
8 . 6 1 49
8 .0 6 7 8
7 . 5 8 40
7 . 1 543
6 . 7707
6.4267
6 . 1 1 69
5 . 8 3 67
29
30
8 .6508
8 .0 9 5 4
7 . 6054
7 . 1 708
6.7835
6.4366
6 . 1 246
5 . 8 428
30
31
8.6828
8 . 1 1 98
7 . 624 1
7. 1 8 5 1
6 . 7945
6 .445 1
6. 1 3 1 2
5.8478
31
32
8.7 1 1 3
8. 1 4 1 4
7 . 6405
7 . 1 97 6
6 . 8040
6 . 4 5 24
6 . 1 367
5.852 1
32
33
8 . 7 369
8 . 1 606
7 . 6 549
7 . 20 8 5
6.8 1 22
6.4586
6. 1 4 1 4
5.8557
33
34
8 . 7 596
8. 1 775
7.6675
7 . 2 1 79
6.8 1 93
6.4639
6 . 1 454
5.8587
34
35
8 . 7800
8 . 1 92 5
7.6785
7.226 1
6.8253
6.4684
6 . 1 48 8
5.86 1 2
35
36
8.798 1
8 . 20 5 7
7.6883
7.2332
6 . 8 306
6.4723
6. 1 5 1 7
5.8634
36
37
8 . 8 1 44
8.2 1 75
7 . 6968
7 . 2394
6.835 1
6.4756
6 . 1 54 1
5.8652
37
38
8.8288
8 . 2279
7 . 7042
7 . 2448
6 . 8 3 90
6.4784
6. 1 562
5 . 8667
38
39
8 . 84 1 8
8.237 1
7 . 7 1 08
7 . 2495
6 . 8424
6 . 4809
6. 1 579
5.8679
39
40
8.8533
8 . 24 5 2
7 . 7 1 66
7.2536
6.8453
6.4829
6 . 1 594
5 . 8690
40
41
8 . 8636
8 . 2 5 24
7.72 1 6
7.25 7 1
6.8478
6.4847
6 . 1 60 7
5 . 8 699
41
42
8.8728
8.2588
7 . 7 260
7 . 26 0 2
6 . 8 499
6.4862
6. 1 6 1 7
5 . 8 706
42
43
8.88 1 0
8 . 2644
7 . 7 299
7 . 26 2 9
6.85 1 8
6.4875
6 . 1 626
5.87 1 3
43
44
8.8884
8 . 2694
7.7333
7.2652
6.8534
6.4886
6. 1 634
5.87 1 8
44
45
8 . 8949
8.2738
7.7363
7 . 26 7 2
6 . 8 548
6.4895
6 . 1 640
5.8722
45
46
8 . 9008
8 .2777
7 . 7 3 89
7 . 2690
6.8 560
6 . 4903
6 . 1 646
5.8726
46
47
8 . 9060
8 . 28 1 2
7 . 74 1 2
7 .2705
6.8570
6.49 1 0
6. 1 65 1
5 . 8 729
47
48
8 . 9 1 06
8 . 2 842
7 . 74 3 2
7.27 1 9
6.8579
6.49 1 6
6. 1 654
5.8732
48
49
8 . 9 1 48
8 . 2869
7 . 7450
7.2730
6.8586
6.492 1
6 . 1 658
5.8734
49
50
8.9 1 8 5
8 . 28 9 3
7 . 7465
7 . 2740
6.8593
6.4926
6 . 1 66 1
5.8736
50
Note:-ln computing the Quarterly in Advance figures in these tables, all the rates % quoted are effective rates;
see the Introduction Section, pages xix-xx.
10
NG income Tax
Yrs.
in
12
13
14
15
16
17
18
19
Yrs.
51
8.92 1 8
8 . 29 1 5
7 . 7479
7 . 2 749
6 . 8 59 9
6 .4 9 2 9
6 . 1 66 3
5.8738
51
52
8 . 9 248
8.2933
7 . 749 1
7.2757
6 . 8 604
6.4932
6 . 1 66 5
5.8739
52
53
53
8 .9274
8 . 29 5 0
7.750 1
7 .2763
6 . 8608
6 . 49 3 5
6 . 1 66 7
5 . 8 740
54
8 . 9 29 8
8 . 29 6 5
7.75 1 1
7 . 2769
6 . 86 1 1
6.4937
6 . 1 66 8
5.874 1
54
55
8.93 1 9
8 . 29 7 8
7.75 1 9
7.2774
6.86 1 5
6.4939
6 . 1 66 9
5 .8742
55
56
8.9338
8 . 29 8 9
7 . 7 5 26
7.2778
6 . 86 1 7
6 . 49 4 1
6 . 1 6 70
5 .8742
56
57
8.9355
8 . 2 999
7.7532
7.2782
6 . 8620
6.4942
6 . 1 67 1
5 . 8 7 43
57
58
8 .9370
8 . 3 00 8
7.7537
7.2786
6.8622
6 . 4944
6 . 1 672
5 .8743
58
59
8.9383
8 . 30 1 6
7 .7542
7 . 27 8 8
6.8623
6 .4945
6 . 1 67 3
5 . 8 7 44
59
60
8.9395
8 . 3023
7 . 7 546
7 . 279 1
6.8625
6 . 4946
6. 1 673
5 . 8 744
60
61
8 . 9406
8 . 3030
7 . 7 5 50
7 .2793
6 . 8626
6 . 4946
6 . 1 6 74
5 . 8 7 44
61
62
8 . 94 1 5
8 . 3035
7. 7 5 5 3
7 .2795
6 .8627
6.4947
6 . 1 674
5 . 8 745
62
63
8 . 9424
8 . 3040
7.7556
7 . 2797
6.8628
6 . 4948
6 . 1 674
5 . 8 745
63
64
8 . 943 1
8 . 3044
7.7559
7 . 2798
6.8629
6 . 4948
6. 1 675
5 .8745
64
65
8.9438
8 . 3048
7.756 1
7 . 2799
6.8630
6 . 4949
6. 1 675
5 . 8 745
65
66
66
8 . 9444
8 . 3052
7.7563
7 . 2800
6.8630
6 . 4949
6. 1 67 5
5 .8745
67
8 . 9450
8 . 3055
7 . 7 564
7 . 280 1
6.863 1
6 . 4949
6 . 1 67 5
5 . 8 745
67
68
8 .9455
8 . 3057
7 . 7 566
7 . 28 0 2
6.863 1
6 . 4949
6 . 1 676
5 .8745
68
69
8 .9459
8 . 3060
7 . 7 5 67
7 . 28 0 3
6.8632
6.4950
6 . 1 6 76
5 . 8 745
69
70
8 . 9463
8 . 3062
7 .7568
7 . 2803
6.8632
6.4950
6. 1 676
5 .8745
70
71
8 . 9466
8 . 3063
7 . 7 5 69
7 . 2804
6.8632
6.4950
6. 1 676
5 . 8 745
71
72
8 . 9469
8 . 3065
7.7570
7 . 2 8 04
6.8633
6.4950
6. 1 676
5 . 8 7 46
72
73
8 . 94 7 2
8 . 3067
7.757 1
7 . 2805
6.8633
6.4950
6 . 1 6 76
5 . 8 746
73
74
8 . 9474
8 . 3068
7.757 1
7 . 2805
6.8633
6.4950
6. 1 676
5 . 8746
74
75
8 . 9477
8 . 3069
7.7572
7 . 2 805
6.8633
6.4950
6 . 1 6 76
5 . 8 7 46
75
76
8 . 9479
8 . 3070
7.7573
7 . 2 806
6.8633
6 . 49 5 0
6 . 1 676
5 . 8 7 46
76
77
8 . 9480
8 . 307 1
7.7573
7 . 2806
6.8633
6 . 49 5 1
6 . 1 6 76
5 . 8 746
77
78
8 .9482
8 . 3072
7.7573
7 . 2806
6.8633
6 . 49 5 1
6 . 1 676
5 . 8 746
78
79
8 .9483
8 . 3072
7.7574
7 . 2 806
6.8634
6 . 49 5 1
6. 1 676
5 . 8746
79
80
8 . 9484
8 . 3 07 3
7 . 7 574
7 . 2 807
6.8634
6 . 49 5 1
6 . 1 676
5 . 8746
80
81
8 . 9486
8 . 3 07 3
7 . 7 574
7 . 2 807
6.8634
6 . 49 5 1
6 . 1 676
5 . 8 7 46
81
82
82
8.9487
8 . 3074
7.7575
7 . 2807
6.8634
6 . 49 5 1
6 . 1 676
5 . 8 7 46
83
8 .9487
8 . 3074
7.7575
7 . 28 0 7
6.8634
6 . 49 5 1
6 . 1 676
5 . 8 746
83
84
8 . 9488
8 . 30 7 5
7.7575
7 . 2 807
6.8634
6 . 49 5 1
6 . 1 676
5 .8746
84
85
8 . 9489
8 . 3075
7.7575
7 . 2 807
6.8634
6 . 49 5 1
6 . 1 676
5 . 8 7 46
85
86
8 . 9490
8 . 3075
7.7575
7 . 2807
6.8634
6 . 49 5 1
6 . 1 676
5 . 8 746
86
87
8 . 9490
8 . 3 076
7.7575
7 . 2807
6.8634
6 . 49 5 1
6. 1 676
5 . 8 7 46
87
88
8 . 949 1
8 . 3 076
7.7575
7 . 2807
6.8634
6 .495 1
6 . 1 676
5 . 8 746
88
89
8 . 949 1
8 . 3076
7.7576
7 . 2807
6.8634
6 . 49 5 1
6 . 1 676
5 . 8 7 46
89
90
8 . 949 1
8 . 3 076
7.7576
7 . 28 0 7
6.8634
6.495 1
6 . 1 676
5 . 8 7 46
90
91
8 . 9492
8 . 3076
7.7576
7 . 2807
6.8634
6.495 1
6 . 1 676
5 . 8 7 46
91
92
8 . 9492
8 . 3077
7.7576
7 . 2 807
6.8634
6.495 1
6 . 1 676
5 . 8 746
92
93
93
8 . 9492
8 . 30 7 7
7.7576
7 . 2807
6.8634
6.495 1
6 . 1 676
5 . 8 7 46
94
8 . 9493
8 . 3077
7.7576
7 . 2807
6.8634
6.495 1
6 . 1 6 76
5 . 8 746
94
95
8 . 9493
8 . 30 7 7
7 . 7 576
7 . 2 807
6.8634
6 . 49 5 1
6 . 1 6 76
5 . 8 7 46
95
96
8 . 9493
8 . 3077
7.7576
7 . 2807
6.8634
6 . 49 5 1
6 . 1 6 76
5 . 8 746
96
97
8 . 9493
8 . 3077
7.7576
7 . 2807
6.8634
6 . 49 5 1
6 . 1 676
5 . 8 7 46
97
98
8 . 9493
8 . 3077
7.7576
7 . 28 0 7
6.8634
6.495 1
6 . 1 676
5 . 8 746
98
99
8 . 9494
8 . 30 7 7
7.7576
7 . 2 807
6.8634
6 . 49 5 1
6 . 1 6 76
5 . 8 7 46
99
1 00
8 . 9494
8 . 30 7 7
7.7576
7 . 2807
6.8634
6.495 1
6 . 1 6 76
5 . 8 746
100
8 . 9495
8 . 3078
7.7576
7 . 2 808
6.8634
6 . 49 5 1
6 . 1 676
5 . 8 746
PERP
*
Quarterly
Advance
YEARS' PURCHASE*
Siagle Rate
PERP
Note:-in computing the Quarterly i n Advance figures i n these tables, all the rates % quoted are effective rates;
see the Introduction Section, pages xix-xx.
11
No Income Tax
Single Rate
Quarterly
in Advance
Yrs.
20
21
22
23
24
25
26
28
Yrs.
0.935 1
0.9323
0.9296
0.9269
0.9242
0.92 1 5
0.9 1 89
0.9 1 3 8
1 . 7 1 44
1 . 7029
1 . 69 1 5
1 . 6804
1 .6695
1 .6 5 8 7
1 .6482
1 .6276
2.3638
2.3397
2.3 1 6 1
2 . 29 3 0
2 . 2 705
2.2485
2.2270
2.1 853
2.9050
2.8659
2 . 8 280
2 . 79 1 1
2.7552
2 . 7 20 3
2.6863
2.62 1 0
3.3559
3 . 3009
3 . 2476
3 . 1 96 1
3 . 1 46 1
3 .0 9 7 8
3 .0 5 09
2.96 1 4
3.73 1 7
3 . 6603
3 . 59 1 6
3.5253
3 . 46 1 4
3 . 3997
3 . 3403
3 . 2274
4 . 0449
3 .9574
3.8735
3 . 7929
3.7 1 56
3 . 64 1 3
3 . 5699
3.4352
4 . 30 5 9
4 . 2029
4 . 1 046
4 .0 1 0 5
3 . 9 206
3 . 8 346
3.7521
3.5975
4.5234
4.4058
4. 2940
4. 1 8 7 5
4.0860
3.9892
3 .8968
3 . 7 24 3
10
4. 7046
4.5735
4 . 4492
4.33 1 3
4.2 1 93
4 . 1 1 28
3.8233
10
ll
4.0 1 1 6
4.8556
4.7 1 2 1
4.5765
4.4482
4 . 3 268
4.2 1 1 8
4. 1 0 2 7
3 . 9007
12
4.98 1 5
4 . 8 266
4.6808
4.5433
4.4 1 3 5
4 . 29 1 0
4. 1 750
3 . 96 1 2
ll
13
5.0864
4.92 1 3
4.7663
4 . 6206
4.4835
4.3543
4 . 2 3 24
4.0084
13
14
5 . 1 738
4.9995
4 . 8 364
4.6834
4.5399
4 . 4049
4.2779
4.0454
14
12
15
5 . 2466
5 .0642
4.8938
4.7345
4.5854
4.4455
4.3 1 4 1
4.0742
15
16
5 . 30 7 3
5 . 1 1 76
4 . 9409
4.776 1
4.6220
4.4779
4.3428
4.0967
16
17
5.3579
5. 1 6 1 7
4.9795
4.8098
4.65 1 6
4.5038
4.3655
4. 1 1 43
17
18
5 . 4000
5 . 1 982
5.01 1 1
4.8373
4.675 5
4 . 5 246
4.3836
4. 1 28 1
18
19
5.43 5 1
5 . 22 8 4
5 . 03 7 1
4.8596
4.6947
4.54 1 2
4. 3980
4. 1 388
19
20
5 . 4644
5.2533
5.0583
4.8778
4 . 7 1 02
4 . 5 54 5
4.4093
4. 1 47 2
20
21
5.4888
5 . 27 3 9
5.0757
4.8925
4.7227
4.565 1
4.4 1 84
4. 1 537
21
22
5 . 509 1
5 . 29 1 0
5 .0900
4 . 9045
4.7328
4.5736
4.4255
4. 1 589
22
23
23
5 .526 1
5 . 30 5 0
5. 1 0 1 7
4.9 1 43
4.74 1 0
4 . 5 804
4.43 1 2
4 . 1 629
24
5 . 5402
5 . 3 1 67
5.1 1 1 3
4.9222
4.7475
4.5858
4.4357
4 . 1 660
24
25
5.55 1 9
5 . 3 26 3
5 . 1 1 92
4.9286
4.7528
4 . 5902
4.4393
4 . 1 684
25
26
5 . 56 1 8
5 . 3 342
5 . 1 256
4.9339
4.757 1
4.5937
4.4422
4 . 1 703
26
27
5 . 5699
5 . 3 408
5 . 1 309
4.938 1
4 . 7 60 5
4 . 5 964
4 . 4444
4. 1 7 1 8
27
28
5 . 5 76 7
5 . 3462
5 . 1 3 52
4 . 94 1 6
4.7633
4.5987
4.4462
4. 1 730
28
29
5 .5824
5 . 3 507
5. 1 388
4 . 9444
4.7655
4 . 6005
4.4476
4. 1 739
29
30
5.587 1
5 . 3 544
5. 1 4 1 7
4.9467
4.7674
4 . 60 1 9
4.4488
4 . 1 746
30
31
5 . 59 1 1
5 . 3 574
5 . 1 44 1
4.9486
4.7688
4.6030
4 . 4497
4. 1 7 5 2
31
32
5 . 5944
5 . 3 600
5 . 1 460
4.950 1
4 . 7 700
4.6039
4 . 4 504
4. 1 756
32
33
5.597 1
5.362 1
5 . 1 47 6
4.95 1 3
4 . 7 709
4 . 6047
4 . 4 509
4 . 1 760
33
34
34
5 . 5994
5 . 36 3 8
5 . 1 490
4.9523
4.77 1 7
4.6052
4.45 1 4
4. 1 762
35
5 . 60 1 3
5.3652
5 . 1 5 00
4.95 3 1
4.7723
4.6057
4.45 1 7
4 . 1 764
35
36
5 . 6028
5 . 3 664
5 . 1 509
4.9538
4.7728
4.606 1
4 . 4 5 20
4. 1 766
36
37
5 . 6042
5 . 3674
5. 1 5 1 6
4.9543
4.7732
4.6064
4.4523
4. 1 767
37
38
5 .6053
5.3682
5 . 1 522
4.9548
4.7735
4.6066
4 . 4 5 24
4. 1 768
38
39
5 . 6062
5 . 3688
5 . 1 527
4.95 5 1
4.7738
4.6068
4.4526
4 . 1 769
39
40
5 . 6069
5 . 3694
5. 1 53 1
4.9554
4 . 7 740
4.6070
4.4527
4 . 1 769
40
41
5 .6076
5 . 3699
5 . 1 534
4.9556
4.7742
4.607 1
4.4528
4. 1 770
41
42
5 . 60 8 1
5 .3702
5 . 1 537
4.9558
4.7743
4.6072
4.4528
4. 1 770
42
43
43
5 .6 0 8 6
5 . 3 70 5
5 . 1 539
4.9560
4 . 7 744
4.6073
4.4529
4. 1 77 1
44
5 .6089
5 . 3 708
5 . 1 54 1
4.956 1
4.7745
4.6073
4.4529
4. 1 77 1
44
45
5 .6092
5.37 1 0
5 . 1 543
4.9562
4 . 7 746
4.6074
4.4530
4. 1 7 7 1
45
46
5 .6095
5 . 37 1 2
5 . 1 544
4.9563
4 . 7746
4.6074
4.4530
4. 1 77 1
46
47
5 .6097
5.37 1 3
5 . 1 545
4.9564
4 . 7747
4.607 5
4.4530
4. 1 7 7 1
47
48
5 . 6099
5 . 37 1 5
5 . 1 546
4.9564
4 . 7747
4.6075
4.4530
4. 1 77 1
48
49
5 . 6 1 00
5.37 1 6
5 . 1 546
4.9565
4 . 7747
4.6075
4 . 45 3 1
4. 1 77 1
49
50
5 .6 1 0 1
5.37 1 6
5 . 1 547
4.9565
4.7748
4.6075
4 . 45 3 1
4. 1 7 7 1
50
Note:-ln computing the Quarterly in Advance figures in these tables, all the rates % quoted are effective rates;
see the Introduction Section, pages xix-xx.
12
No Income Tax
Single Rate
Quarterly
in Advance
Yrs.
21
22
23
24
25
26
28
Yrs.
51
51
5 . 6 1 03
5.37 1 7
5 . 1 547
4.9565
4.7748
4.6075
4.453 1
4. 1 77 1
52
5 . 6 1 03
5.37 1 8
5 . 1 548
4.9566
4.7748
4.6075
4.453 1
4. 1 772
52
53
5 . 6 1 04
5.37 1 8
5 . 1 548
4.9566
4 . 7 7 48
4.6075
4.453 1
4. 1 7 7 2
53
54
5.6 1 05
5.37 1 8
5 . 1 548
4.9566
4 . 7 74 8
4.6076
4.4 5 3 1
4. 1 7 7 2
54
55
5.6 1 05
5.37 1 9
5 . 1 548
4.9566
4 . 7 74 8
4.6076
4 . 45 3 1
4. 1 772
55
56
5 . 6 1 06
5.37 1 9
5 . 1 549
4.9566
4 . 7 7 48
4.6076
4.453 1
4. 1 7 7 2
56
57
5 . 6 1 06
5.37 1 9
5 . 1 549
4.9566
4 . 7 7 49
4.6076
4.453 1
4. 1 7 7 2
57
58
5 . 6 1 06
5.37 1 9
5 . 1 549
4.9566
4 . 7 749
4.6076
4.4 5 3 1
4. 1 7 7 2
58
59
5 . 6 1 06
5 . 3 7 20
5 . 1 549
4.9566
4 . 7 749
4.6076
4.453 1
4. 1 7 7 2
59
60
5 . 6 1 07
5 . 3 7 20
5 . 1 549
4.9566
4.7749
4.6076
4.453 1
4. 1 772
60
61
5 . 6 1 07
5 . 3 7 20
5 . 1 549
4.9566
4. 7749
4.6076
4.453 1
4. 1 772
61
62
5 . 6 1 07
5 . 3 720
5 . 1 549
4.9567
4. 7749
4.6076
4.45 3 1
4. 1 772
62
63
5 . 6 1 07
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 749
4.6076
4.4 5 3 1
4. 1 77 2
63
64
5 . 6 1 07
5 . 3 720
5 . 1 549
4.9567
4. 7749
4.6076
4.4 5 3 1
4. 1 77 2
64
65
5 . 6 1 07
5 . 3 720
5 . 1 549
4.9567
4.7749
4.6076
4.453 1
4. 1 7 7 2
65
66
5 . 6 1 07
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 7 49
4.6076
4 . 45 3 1
4. 1 77 2
66
67
5 . 6 1 07
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 7 49
4.6076
4.45 3 1
4. 1 772
67
68
5.6 1 07
5 . 3 720
5 . 1 549
4.9567
4. 7749
4.6076
4.453 1
4. 1 7 7 2
68
69
5 . 6 1 07
5 . 3 7 20
5 . 1 549
4.9567
4.7749
4.6076
4.453 1
4. 1 7 7 2
69
70
5 . 6 1 07
5 . 3 7 20
5 . 1 549
4.9567
4 . 7749
4.6076
4.453 1
4. 1 772
70
71
5 . 6 1 08
5 . 3 720
5 . 1 549
4.9567
4 . 7 749
4.6076
4.4 5 3 1
4. 1 772
71
72
5 . 6 1 08
5 . 3 720
5 . 1 549
4 . 7 749
4.6076
4.453 1
4. 1 7 7 2
72
73
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 749
4.6076
4.453 1
4. 1 772
73
74
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 749
4.6076
4.453 1
4. 1 77 2
74
75
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 7 49
4.6076
4.4 5 3 1
4. 1 7 7 2
75
76
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4.7749
4.6076
4.453 1
4. 1 772
76
77
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4. 7749
4.6076
4.4 5 3 1
4. 1 7 7 2
77
78
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 7 49
4.6076
4 . 45 3 1
4. 1 772
78
79
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 749
4.6076
4.4 5 3 1
4. 1 7 7 2
79
80
5 . 6 1 08
5 . 3 720
5 . 1 549
4.9567
4.7749
4.6076
4.45 3 1
4. 1 7 7 2
80
81
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 7 49
4.6076
4 . 45 3 1
4. 1 772
81
82
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 749
4.6076
4.4 5 3 1
4. 1 7 7 2
82
83
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4. 7749
4.6076
4.4 5 3 1
4. 1 7 7 2
83
84
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 749
4.6076
4.4 5 3 1
4. 1 7 7 2
84
85
5 . 6 1 08
5 . 3 720
5 . 1 549
4.9567
4. 7749
4.6076
4.453 1
4. 1 772
85
86
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 749
4.6076
4.45 3 1
4. 1 772
86
87
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4 .7749
4.6076
4.4 5 3 1
4. 1 7 7 2
87
88
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 7 49
4.6076
4.4 5 3 1
4. 1 7 7 2
88
89
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 7 49
4.6076
4.45 3 1
4. 1 772
89
90
4.9567
90
5 . 6 1 08
5 . 3 720
5 . 1 549
4.9567
4. 7749
4.6076
4.453 1
4. 1 7 7 2
91
5 . 6 1 08
5 . 3 720
5 . 1 549
4.9567
4 . 7 7 49
4.6076
4 . 45 3 1
4. 1 772
91
92
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4.7749
4.6076
4.45 3 1
4. 1 772
92
93
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 7 49
4.6076
4.453 1
4. 1 7 7 2
93
94
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 7 49
4.6076
4.4 5 3 1
4. 1 772
94
95
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 749
4.6076
4.4 5 3 1
4. 1 7 7 2
95
96
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4 . 7 7 49
4.6076
4.45 3 1
4. 1 7 7 2
96
97
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4. 7749
4.6076
4.4 5 3 1
4. 1 7 7 2
97
98
5 . 6 1 08
5 . 3 720
5 . 1 549
4.9567
4 . 7 7 49
4.6076
4.453 1
4. 1 772
98
99
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4. 7749
4.6076
4.4 5 3 1
4. 1 7 7 2
99
1 00
5 . 6 1 08
5 . 3 7 20
5 . 1 549
4.9567
4 .7749
4.6076
4.453 1
4. 1 772
1 00
5 . 6 1 08
5 . 3720
5 . 1 549
4.9567
4. 7749
4.6076
4.4 5 3 1
4. 1 7 7 2
PERP
*
20
..
PERP
Note:-In computing the Quarterly in Advance figures in these tables, all the rates % quoted are effecl!ve rates;
see the Introduction Section, pages xix-xx.
13
14
QUARTERLY
IN ADVANCE
Y E A R S' P U R C H A S E
( D U A L RATE % PRINCIPLE)
OR
PRESENT VALUE OF
O N E PO U N D P E R A N N U M
AT RATES OF INTEREST*
FROM
4 % to 20 %
AND
ALLOWING FOR THE INVESTMENT
OF SINKING FUNDS AT
3 % and 4 %
* Note:-ln computing the Quarterly in Advance figures in these tables, all the
rates of interest quoted are effective rates; see the Introduction Section,
pages xix-xx.
15
No Income Tax
Sinking Fund 3 %
Quarterly
in Advance
Yrs.
4.5
5.5
6.25
6.5
6.75
Yrs.
0.9797
0.9752
0.9707
0.9663
0.9620
0.9599
0.9577
0.9556
1 .9 1 3 5
1 .8963
1 . 8794
1 .8630
1 .8470
1 .839 1
1 .83 1 3
1 .8236
2 . 804 1
2.7672
2.73 1 6
2.6970
2.6635
2.647 1
2.63 1 0
2.6 1 5 2
3 . 6 5 40
3.59 1 7
3.53 1 9
3 .4743
3 .4 1 8 9
3 . 3 920
3.3656
3 . 3 3 96
4.4657
4 . 3 7 30
4 . 2846
4 . 2002
4. 1 1 9 5
4.0805
4.0423
4.0050
5 . 24 1 3
5. 1 1 41
4.9936
4.8793
4 . 7 7 08
4.7 1 85
4.6676
4.6 1 7 8
5 .9829
5.8 1 77
5 . 6623
5.5 1 58
5.3775
5 .3 1 1 2
5 . 2467
5 . 1 840
6.6924
6 . 4864
6.2937
6. 1 1 33
5 .9439
5 .8630
5 . 7845
5 . 70 8 3
7.37 1 5
7 . 1 223
6 . 8 907
6.6750
6 . 47 3 5
6.3777
6. 2849
6. 1 9 5 1
10
8 . 02 1 8
7 .7276
7.4557
7 . 20 3 8
6 . 96 9 7
6.8588
6.75 1 6
6 . 648 1
IO
II
8 . 6449
8 . 3042
7 . 99 1 1
7 .7024
7.4354
7 . 3 092
7 . 1 877
7 . 0704
II
I2
9.2422
8.8538
8 .4988
8 . 1 730
7.8730
7.73 1 7
7.5958
7 . 4650
12
13
9.8 1 50
9.378 1
8 . 9808
8.6 1 78
8 . 2849
8 . 1 286
7.9785
7 .8343
13
I4
1 0 . 3 646
9.8786
9.0386
8 . 67 3 1
8 . 50 1 9
8 . 3 3 79
8 . 1 805
14
I5
1 0.892 1
I 0.3567
9.4387
9 . 8 74 2
9.437 1
9 . 0 3 94
8.8536
8.6759
8 . 50 5 6
15
I6
1 1 .3986
1 0. 8 1 3 5
1 0.2886
9.8 1 50
9.3855
9 . 1 854
8 . 9942
8.8 1 1 3
I6
17
1 1 .885 1
1 1 . 2 504
1 0.6833
1 0, 1 7 3 6
9 . 7 1 28
9 .4987
9 . 2944
9 . 0993
17
18
1 2 . 3 5 26
1 1 .6685
1 1 .0596
1 0 . 5 1 42
1 0. 0 2 2 8
9.7950
9.5779
9 . 3 708
18
19
1 2.8020
1 2 .0686
1 1 .4 1 84
1 0. 8 3 8 0
1 0. 3 1 67
1 0.0754
9.8459
9.6272
19
20
20
1 3.234 1
1 2.45 1 9
1 1 .76 1 0
1 1 . 1 46 1
1 0. 5 9 5 5
1 0. 3 4 1 2
1 0 .0995
9.8695
2I
1 3 . 6498
1 2. 8 1 92
1 2 . 08 8 1
1 1 .4395
1 0 . 8 603
1 0. 5 9 3 2
1 0. 3 3 9 8
1 0.0988
21
22
1 4 .0497
1 3. 1 7 1 3
1 2 . 4007
1 1 .7 1 9 1
1 1.1 1 19
1 0. 8 3 2 5
1 0.5676
1 0. 3 1 6 1
22
23
23
1 4.4346
1 3 . 509 1
1 2 .6996
1 1 .9857
1 1 .35 1 3
1 1 .0599
1 0. 7 8 3 9
1 0. 5 2 2 1
24
1 4.8052
1 3.833 1
1 2.9856
1 2 . 240 1
1 1 .5793
1 1 .2762
1 0.9894
1 0. 7 1 7 7
24
25
1 5 . 1 62 1
1 4 . 1 44 2
1 3 .2593
1 2.4830
1 1 . 7 964
1 1 .482 1
1 1 . 1 8 49
1 0.9035
25
26
1 5 .5059
1 4 .4429
1 3.52 1 5
1 2.7 1 5 1
1 2 . 00 3 5
1 1 .678 1
1 1 . 3 708
1 1 .080 1
26
27
1 5.837 1
1 4 . 7 299
1 3.7727
1 2.9370
1 2 . 20 1 0
1 1 .8650
1 1 .5480
1 1 .2482
27
28
28
1 6 . 1 564
1 5 .0056
1 4.0 1 3 5
1 3 . 1 49 2
1 2 . 3 8 96
1 2 . 04 3 3
1 1 . 7 1 68
1 1 .4083
29
1 6 .464 1
1 5 . 2707
1 4 . 2444
1 3 . 3 524
1 2 . 5 69 8
1 2. 2 1 3 5
1 1 .8778
1 1 . 5 609
29
30
1 6 . 7 60 8
1 5.5257
1 4 .4660
1 3 .5469
1 2.7420
1 2 . 3 760
1 2 . 03 1 5
1 1 .7065
30
3I
1 7 .0470
1 5 . 7 7 09
1 4.6787
1 3.7332
1 2 .9068
1 2.53 1 4
1 2. 1 78 2
1 1 .8454
31
32
1 7.323 1
1 6 .0069
1 4.8829
1 3 .9 1 1 8
1 3 .0644
1 2.6799
1 2. 3 1 8 5
1 1 .9780
32
33
1 7.5895
1 6.234 1
1 5 . 07 9 1
1 4 . 08 3 1
1 3.2 1 53
1 2.8220
1 2.4526
1 2 . 1 04 7
33
34
1 7 .8465
1 6.4528
1 5 . 2676
1 4.2474
1 3 . 3 599
1 2.958 1
1 2 . 5 808
1 2.2259
34
35
1 8 .0946
1 6.6635
1 5 .4488
1 4 .405 1
1 3 .4985
1 3 .0 8 8 4
1 2.7036
1 2. 34 1 9
35
36
1 8.334 1
1 6 . 8 664
1 5 .623 1
1 4.5565
1 3 .63 1 3
1 3.2 1 33
1 2. 8 2 1 2
1 2.4528
36
37
1 8.5654
1 7 . 06 1 9
1 5 . 7907
1 4 . 70 1 9
1 3.7587
1 3.3330
1 2. 9 3 3 9
1 2.559 1
37
38
1 8 .7888
1 7 . 2 504
1 5 . 9 5 20
1 4.84 1 6
1 3.88 1 0
1 3 .4478
1 3 . 04 1 9
1 2 .6609
38
39
39
1 9 .0045
1 7 .43 2 1
1 6 . 1 07 3
1 4.9759
1 3 .9984
1 3.5579
1 3 . 1 45 5
1 2. 7 5 8 5
40
1 9. 2 1 30
1 7 .6073
1 6.2567
1 5 . 1 05 0
14.1 1 12
1 3 .6637
1 3 . 2449
1 2.852 1
40
4I
1 9.4 1 43
1 7 .7762
1 6 .4007
1 5.2292
1 4.2 1 95
1 3.7652
1 3 . 3 40 3
1 2 . 94 1 9
41
42
42
1 9 . 6089
1 7 .9393
1 6.5393
1 5.3487
1 4.3236
1 3 . 8628
1 3 .43 1 9
1 3 .028 1
43
1 9.7970
1 8 .0965
1 6.6729
1 5.4637
1 4.4237
1 3 .9 5 6 5
1 3 . 5 1 99
1 3 . 1 1 09
43
44
1 9.9788
1 8 .2483
1 6 . 80 1 7
1 5 . 5744
1 4 . 5 200
1 4 .0466
1 3 . 6044
1 3 . 1 904
44
45
20. 1 546
1 8 . 3 949
1 6.9259
1 5 . 68 1 0
1 4. 6 1 26
1 4 . 1 333
1 3.6857
1 3 . 26 6 7
45
46
2 0 . 3 246
1 8.5363
1 7 .0456
1 5.7837
1 4 . 70 1 8
1 4 . 2 1 67
1 3.7638
1 3 . 3 402
46
47
20.48 8 9
1 8 .6729
1 7. 1 6 1 0
1 5.8826
1 4. 7 8 7 6
1 4 . 2969
1 3 .8390
1 3 .4 1 08
47
48
20.6479
1 8 . 8 049
1 7 . 2 7 24
1 5.9780
1 4 . 8 70 2
1 4.374 1
1 3 .9 1 1 3
1 3.4787
48
49
20.80 1 6
1 8.9323
1 7 .3798
1 6 .0699
1 4 .9498
1 4 .4484
1 3 .98 1 0
1 3 . 5 440
49
50
20.9503
1 9.0554
1 7 .48 3 5
1 6. 1 58 5
1 5 .0264
1 4 . 5 200
1 4 .0480
1 3 .6069
50
Note:-ln computing t h e Quarterly in Advance figures in these tables, a l l t h e rates % quoted are effective rates;
see the Introduction Section, pages xix-xx.
16
No Income Tax
Sinking Fund 3 %
Quarterly
in Advance
YEARS' PURCHASE*
Rate per Cent*
Yrs.
4.5
5.5
6.25
6.5
6.75
51
2 1 .0942
1 9 . 1 744
1 7.5836
1 6 . 2440
1 5 . 1 003
1 4 . 5 890
1 4. 1 1 25
1 3 .6675
51
52
2 1 .2334
1 9.2893
1 7 . 6802
1 6 . 3 264
1 5. 1 7 1 5
1 4.6554
1 4 . 1 7 47
1 3.7258
52
53
2 1 .3682
1 9 . 4005
1 7.7736
1 6 .4059
1 5 . 2402
1 4. 7 1 95
1 4. 2 3 4 6
1 3 . 7 8 20
53
54
2 1 .4985
1 9.5079
1 7.8637
1 6.4827
1 5 . 3064
1 4. 7 8 1 3
1 4 .2924
1 3 .836 1
54
55
2 1 . 6 24 7
1 9.6 1 1 7
1 7 .9507
1 6 . 5 5 67
1 5 . 3 702
1 4 . 8 408
1 4.3480
1 3.8882
55
56
2 1 .7469
1 9.7 1 2 1
1 8 .0348
1 6.6283
1 5 .43 1 8
1 4.8982
1 4 .40 1 7
1 3.9385
56
57
2 1 .865 1
1 9.8093
1 8 . 1 1 60
1 6 .6973
1 5 .49 1 3
1 4.9536
1 4.4535
1 3 .9870
57
58
Yrs.
58
2 1 .9796
1 9 .9032
1 8 . 1 946
1 6 . 7 640
1 5 . 5487
1 5 .007 1
1 4.5034
1 4 .03 3 8
59
2 2 .0905
1 9 .9940
1 8 . 2705
1 6 . 8 2 84
1 5 .604 1
1 5 .0 5 8 7
1 4.55 1 6
1 4 .07 8 9
59
60
22. 1 978
20.08 1 9
1 8.3438
1 6 . 8 906
1 5.6575
1 5 . 1 08 5
1 4.598 1
1 4 . 1 224
60
61
22.30 1 7
20. 1 669
1 8 .4 1 47
1 6 . 9 507
1 5 . 7092
1 5 . 1 566
1 4 .6430
1 4 . 1 644
61
62
2 2 .4024
20.2492
1 8 .4833
1 7 .008 8
1 5 . 7 590
1 5 . 2030
1 4.6863
1 4 . 2049
62
63
2 2 .4999
20. 3 2 8 8
1 8 . 5 496
1 7 .0649
1 5 .8072
1 5 .2478
1 4.728 1
1 4 . 244 1
63
64
22. 5943
20.4059
1 8 .6 1 38
1 7 . 1 1 92
1 5.8538
1 5 . 29 1 1
1 4.7685
1 4.28 1 9
64
65
22.6858
20.4805
1 8.6758
1 7. 1 7 1 7
1 5.8988
1 5 . 3 3 30
1 4.8076
1 4.3 1 8 3
65
66
2 2 . 7 744
20. 5 5 2 7
1 8.7358
1 7 . 2 224
1 5 . 9422
1 5.3734
1 4.8453
1 4. 3 5 3 6
66
67
2 2 . 8 602
20.6225
1 8 .7939
1 7.27 1 4
1 5 .9842
1 5 .4 1 25
1 4.88 1 7
1 4.3876
67
68
22.9434
20.6902
1 8 . 8 5 00
1 7.3 1 89
1 6 .0249
1 5 . 4502
1 4 . 9 1 69
1 4 .4205
68
69
2 3 .0240
20 . 7 5 5 7
1 8 . 9044
1 7 . 3 647
1 6 .064 1
1 5 .4 8 6 7
1 4 . 9 5 09
1 4.4523
69
70
23. 1 M I
20.8 1 9 2
1 8 .9570
1 7 .409 1
1 6 . 1 02 1
1 5 . 5 2 20
1 4.9838
1 4 . 48 3 1
70
71
23. 1 777
20.8 806
1 9 . 0079
1 7 .45 2 1
1 6. 1 388
1 5.556 1
1 5 .0 1 5 6
1 4. 5 1 28
71
72
23.25 1 1
20.940 1
1 9.05 7 2
1 7.4936
1 6 . 1 744
1 5.589 1
1 5 .0463
1 4 . 54 1 5
72
73
23.322 1
20.9977
1 9 . 1 0 50
1 7.5338
1 6 .2087
1 5 .62 1 1
1 5 .07 6 1
1 4.5693
73
74
23.39 1 0
2 1 .0 5 3 5
1 9. 1 5 1 2
1 7.5727
1 6 . 2420
1 5 .65 1 9
1 5 . 1 04 8
1 4.596 1
74
75
23 .4578
2 1 . 1 07 6
1 9. 1 959
1 7 . 6 1 04
1 6.274 1
1 5 .68 1 8
1 5 . 1 326
1 4.622 1
75
76
2 3 . 5 225
2 1 . 1 600
1 9.2392
1 7 .6468
1 6.3052
1 5 . 7 1 07
1 5 . 1 595
1 4.6472
76
77
23.5852
2 1 . 2 1 07
1 9 . 28 1 1
1 7 .68 2 1
1 6.3354
1 5.7386
1 5. 1 856
1 4.67 1 5
77
78
2 3 . 6460
2 1 .2599
1 9.32 1 8
1 7.7 1 63
1 6 . 3 64 5
1 5.7657
1 5 . 2 1 08
1 4. 6 9 5 0
78
79
79
2 3 . 7050
2 1 .3075
1 9. 36 1 1
1 7 .7493
1 6.3927
1 5 .79 1 9
1 5 .23 5 1
1 4.7 1 77
80
23 .762 1
2 1 .3537
1 9.3992
1 7.78 1 3
1 6 .4200
1 5 .8 1 72
1 5.2587
1 4.7398
80
81
2 3 . 8 1 76
2 1 .3984
1 9 .4 3 6 1
1 7 . 8 1 24
1 6 .4465
1 5 . 84 1 8
1 5 . 28 1 5
1 4 . 76 1 1
81
82
23.87 1 3
2 1 . 44 1 8
1 9 . 47 1 9
1 7 . 8 424
1 6 .47 2 1
1 5.8655
1 5 . 3036
1 4. 7 8 1 7
82
83
23.9234
2 1 .48 3 8
1 9 . 5 065
1 7.87 1 5
1 6 .4969
1 5.8885
1 5 .3250
1 4.80 1 6
83
84
23.9739
2 1 . 5 24 5
1 9 . 5 40 1
1 7 . 8 99 6
1 6 . 5 209
1 5 . 9 1 08
1 5.3457
1 4. 8 2 1 0
84
85
24.0229
2 1 . 5 640
1 9 . 5 7 26
1 7 . 9 269
1 6 .544 1
1 5 .9323
1 5.3658
1 4. 8 3 9 7
85
86
24.0703
2 1 .6023
1 9 . 604 1
1 7 .9534
1 6 . 5 66 6
1 5.9532
1 5.3852
1 4.8578
86
87
24 . 1 1 64
2 1 .6394
1 9.6347
1 7 . 9790
1 6.5884
1 5 .9 7 3 4
1 5 . 4040
1 4. 8 7 5 3
87
88
24 . 1 6 1 1
2 1 .6753
1 9.6643
1 8 .003 8
1 6 .6095
1 5 .9930
1 5 .4 2 2 2
1 4.8923
88
89
2 4 . 2044
2 1 . 7 1 02
1 9.6930
1 8 .0278
1 6 . 6 3 00
1 6 .0 1 20
1 5 .4 3 9 9
1 4.9087
89
90
90
24. 2464
2 1 . 7 440
1 9 . 7 208
1 8 .0 5 1 1
1 6 .6498
1 6 .0303
1 5 .4 5 6 9
1 4.9247
91
24.28 7 1
2 1 .7767
1 9.7477
1 8 .0 7 3 7
1 6 .6690
1 6 .048 1
1 5.4735
1 4 . 940 1
91
92
2 4 . 3 266
2 1 .8085
1 9.7738
1 8 .0 9 5 6
1 6.6876
1 6 .0654
1 5 .4 8 9 5
1 4.9550
92
93
24.3650
2 1 .8393
1 9.799 1
1 8 . 1 1 68
1 6.7056
1 6 .08 2 1
1 5 .5050
1 4.9695
93
94
24.4022
2 1 .8692
1 9.8237
1 8 . 1 373
1 6.723 1
1 6 .0983
1 5 . 5 20 1
1 4. 9 8 3 5
94
95
24. 4 3 8 2
2 1 .898 1
1 9.8475
1 8. 1 572
1 6 . 7400
1 6 . 1 1 40
1 5 .5347
1 4.997 1
95
96
24.47 3 2
2 1 .9262
I 9.8705
1 8 . 1 765
1 6. 7 564
1 6 . 1 29 2
1 5 .5488
1 5 .0 1 03
96
97
2 4 . 507 1
2 1 .9534
I 9.8929
1 8 . 1 95 2
1 6. 1 439
1 5 .0230
97
98
2 4 . 5 400
2 1 .9798
1 9 . 9 1 46
1 6.7878
1 6 . 1 582
I 5.5758
1 5 .03 5 4
98
99
2 4 . 5 7 20
2 2 .0054
1 9.9356
I 8 . 2 1 34
1 6. 7 7 2 3
1 8.23 1 0
1 6.8027
1 6 . 1 7 20
1 5.5886
1 5 .0474
99
1 00
24.6030
22.0303
I 9 . 9 560
1 8 . 2480
1 6.8 1 72
1 6. 1 854
1 5 .60 1
1 5 .0590
1 00
I 5 . 5625
I
Note:-ln computing the Quarterly in Advance figures in these tables, all the rates % quoted are effective rates;
see the Introduction Section, pages xix-xx.
17
No Income Tax
Sinking Fund 3 %
Quarterly
in Advance
7.25
7.5
8.5
9.5
IO
Yrs.
0.95 3 5
0.95 1 4
0.9494
0.9453
0 . 94 1 3
0.9373
0.9334
0.9295
1 . 8 1 60
1 . 8084
1 . 80 1 0
1 .7863
1 . 7 7 20
1 .7580
1 . 7443
1 .7308
2.5995
2.584 1
2.5689
2.5392
2 . 5 1 03
2.4823
2.4550
2.4285
3 . 3 1 42
3 .2892
3 . 2646
3 .2 1 68
3 . 1 706
3 . 1 260
3 .0 8 2 8
3 .04 1 1
3 . 9684
3.9326
3.8976
3 . 8 29 6
3 . 7 643
3 . 70 1 6
3 . 64 1 2
3.58 3 1
4.5693
4.52 1 9
4.4756
4.3862
4 . 3008
4.2 1 9 1
4 . 1 409
4.0659
5 . 1 229
5 .0634
5 . 0054
4.8938
4.7877
4.6867
4 . 5 904
4.4985
5 .6 3 4 3
5 . 5 624
5 . 4925
5.3585
5.23 1 6
5.1 1 1 2
4.9968
4.888 1
6 . 1 080
6.0236
5 . 94 1 8
5.7852
5.6375
5 .4980
5.3659
5 . 2407
6.5479
6.45 1 0
6.3572
6. 1 783
6 .0 1 02
5.85 1 8
5 . 7024
5 . 56 1 3
IO
II
IO
II
I2
6.9572
6.8479
6.7423
6 . 54 1 5
6.3533
6. 1 766
6 .0 1 04
5.8538
12
7.3389
7 .2 1 74
7 . 1 00 2
6.8778
6.6701
6.4756
6.2932
6. 1 2 1 7
13
7.6956
7.562 1
7.4335
7 . 1 90 1
6.9633
6.75 1 7
6.5536
6.3678
I4
8 .0294
7.8842
7 . 7445
7 . 4806
7.2355
7 .007 3
6.794 1
6 . 5 947
14
8 . 3424
8. 1 857
8 .03 5 3
7.75 1 6
7.4887
7 . 2445
7 .0 1 69
6 . 8 044
15
8.6363
8.4685
8 .3076
8 .0047
7 . 7247
7.465 1
7.2237
6.9986
16
8 .9 1 27
8.7341
8.563 1
8 . 24 1 6
7.945 1
7 . 6707
7 .4 1 6 1
7. 1 79 1
I7
I8
9. 1 730
8 . 9 8 40
8 . 803 1
8.4638
8. 1 5 1 3
7.8628
7.5954
7 . 3470
I8
I9
9.4 1 86
9 . 2 1 94
9.0290
8.6723
8 . 3446
8 .0425
7 . 7630
7.5037
I9
20
I5
16
I7
13
20
9 . 6 504
9 . 44 1 4
9 . 24 1 8
8.8685
8 . 5 26 1
8 . 2 1 09
7 .9 1 98
7.6501
2I
9.8695
9.65 1 0
9.4426
9 . 05 3 2
8 .6967
8 . 3 690
8 .0668
7.7872
2I
22
1 0 .0769
9.8493
9.6323
9.2275
8.8574
8 . 5 1 77
8 . 2048
7 .9 1 57
22
23
1 0. 2 7 3 4
1 0 .0369
9.8 1 1 7
9.39 1 9
9 .008 8
8.6576
8 . 3 346
8.0365
23
24
1 0. 4 5 9 8
1 0 . 2 1 47
9.98 1 5
9.5474
9. 1 5 1 8
8.7896
8 .4 5 6 9
8 . 1 50 1
24
25
1 0.6367
I 0.3833
1 0 . 1 424
9 . 6946
9.2869
8 . 9 1 42
8.572 1
8.257 1
25
26
1 0 .8047
1 0.5434
1 0.295 1
9 . 8 340
9 . 4 1 47
9.03 1 9
8 . 6809
8 . 3 580
26
27
1 0 .9645
1 0. 6 9 5 5
1 0.440 1
9.9662
9.5358
9. 1 433
8.7838
8.4533
27
28
1 1 . 1 1 66
1 0 . 8 402
1 0. 5 7 7 9
1 0.09 1 7
9 . 6 507
9.2488
8.88 1 1
8 . 54 3 4
28
29
1 1 . 26 1 4
1 0.9778
1 0 .7089
1 0. 2 1 09
9.7596
9.3488
8.9733
8.6287
29
30
1 1 .3995
1 1 . 1 090
1 0. 8 3 3 7
1 0. 3 24 3
9.863 1
9.4438
9 .0607
8 . 7095
30
1 1 .53 1 1
1 1 . 2 340
1 0. 9 5 2 5
1 0 .43 2 1
9.96 1 6
9 . 5 340
9. 1 437
8.786 1
31
32
1 1 .6 5 6 8
1 1 .3532
1 1 .0658
1 0. 5 3 4 9
1 0.05 5 2
9.6 1 97
9.2225
8.8589
32
33
1 1 .7768
1 1 .4670
1 1 . 1 739
1 0. 6 3 2 8
1 0. 1 444
9 . 70 1 3
9.2975
8 . 9 280
33
34
1 1 .89 1 5
1 1 .5757
1 1 .277 1
1 0.7262
1 0. 2 2 9 3
9 . 7 790
9.3688
8.9938
34
35
1 2 .00 1 1
1 1 .6796
1 1 .3757
1 0. 8 1 5 3
1 0. 3 1 04
9.8530
9.4368
9 .0564
35
36
1 2 . 1 060
1 1 .7789
1 1 .4699
1 0. 9004
1 0. 3 8 7 7
9.9236
9 . 50 1 5
9 . 1 1 60
36
37
1 2 . 2064
1 1 .8739
1 1 . 5 600
1 0.98 1 8
1 0 .46 1 5
9.99 1 0
9.5632
9 . 1 728
37
3I
38
1 2.3026
1 1 .9649
1 1 .6462
1 1 .0 5 9 6
1 0. 5 3 2 1
1 0.05 5 3
9.6222
9. 2270
38
39
1 2 . 3 947
1 2 .0520
1 1 .7 2 8 7
1 1 . 1 340
1 0.5995
1 0. 1 1 67
9.6784
9.2787
39
40
1 2.4830
1 2. 1 355
1 1 .8078
1 1 .2052
1 0.664 1
10.1 755
9.7322
9 . 3 28 1
40
4I
1 2.5677
1 2. 2 1 56
1 1 .8 8 3 5
1 1 .2734
1 0.7258
1 0. 2 3 1 7
9.7836
9.3753
4I
42
1 2 . 6490
1 2.2923
1 1 .9562
1 1 .3387
1 0. 7 849
1 0. 2 8 5 5
9.8328
9 . 4205
42
43
1 2.7270
1 2 . 3660
1 2 .0258
1 1 . 40 1 3
1 0 . 84 1 6
1 0. 3 370
9.8798
9.4637
43
44
1 2 . 80 1 9
1 2.4367
1 2 .0927
1 1 .46 1 4
1 0.8959
1 0 . 3 864
9 . 9 249
9 . 5050
44
45
1 2. 8 7 3 8
1 2 . 5045
1 2. 1 568
1 1 . 5 1 90
1 0.9480
1 0. 4 3 3 7
9.968 1
9 . 5446
45
46
46
1 2 .9429
1 2.5698
1 2.2 1 85
1 1 . 5 744
1 0.9979
1 0.4790
1 0.0095
9 . 5 8 26
47
1 3 .0094
1 2 . 6 3 24
1 2.2777
1 1 .6275
1 1 .0459
1 0. 5 2 2 6
1 0 .0492
9.6 1 89
47
48
1 3 .0 7 3 3
1 2.6927
1 2 . 3 3 46
1 1 .6785
1 1 .09 1 9
1 0.5643
1 0 .08 7 3
9.6538
48
49
1 3 . 1 34 8
1 2 . 7 506
1 2.3893
1 1 .7275
1 1 . 1 36 1
1 0. 6044
1 0 . 1 238
9.6873
49
50
1 3 . 1 93 9
1 2 .8063
1 2 .44 1 9
1 1 . 7 7 46
1 1 . 1 78 6
1 0.6429
1 0 . 1 589
9 . 7 1 94
50
Note:-ln computing the Quarterly in Advance figures in these tables, all the rates % quoted are effective rates;
see the Introduction Section, pages xix-xx.
18
No Income Tax
Sinking Fund 3 %
Quarterly
in Advance
YEARS' PURCHASE*
Rate per Cent*
7.25
9.5
10
Y rs .
7.5
8.5
1 2.8599
1 2 .4925
1 1 . 8 200
1 1 . 2 1 94
1 0 . 6 8 00
1 0. 1 927
9 . 7 503
51
1 2.9 1 1 5
1 2 . 54 1 2
1 1 .8635
1 1 .2587
1 0. 7 1 5 5
1 0.2250
9.7799
52
1 2 . 96 1 2
1 2.588 1
1 1 .9055
1 1 .2965
1 0.7497
1 0.2562
9 . 8084
53
1 3 .4092
1 3 .009 1
1 2.6332
1 1 .9458
1 1 .3328
1 0 . 7 8 26
1 0.286 1
9.8358
54
55
1 3 .4582
1 3 .05 5 2
1 2.6767
1 1 .9847
1 1 .3678
1 0. 8 1 4 3
1 0. 3 1 49
9.862 1
55
56
1 3 . 5 054
1 3 .0996
1 2.7 1 8 5
1 2 .02 2 1
1 1 .40 1 4
1 0 . 8 447
1 0.3426
9.8875
56
57
1 3.55 1 0
1 3 . 1 4 24
1 2.7589
1 2 .05 8 2
1 1 .4339
1 0.874 1
1 0.3693
9.9 1 1 8
57
58
1 3 . 5 948
1 3. 1 837
1 2.7978
1 2 .0929
1 1 .4 6 5 1
1 0. 90 2 3
1 0. 3 9 5 0
9.9353
58
59
1 3.6372
1 3 .2235
1 2.8353
1 2 . 1 264
1 1 .4952
1 0.9295
1 0 .4 1 9 7
9.9579
59
60
1 3 .6780
1 3 . 26 1 9
1 2.87 1 5
1 2. 1 587
1 1 . 5 242
1 0. 9 5 5 7
1 0. 44 3 5
9.9796
60
Yrs.
51
1 3 . 2 508
52
1 3 .3056
53
1 3.3584
54
61
1 3 . 7 1 74
1 3 . 2989
1 2 .9063
1 2 . 1 8 98
1 1 .552 1
1 0. 9 8 1 0
1 0.4665
1 0 .0006
61
62
1 3.7554
1 3 . 3 346
1 2 . 9400
1 2 .2 1 98
1 1 .579 1
1 1 .0053
1 0.4886
1 0 .0208
62
63
1 3 .792 1
1 3 . 3 69 1
1 2.9724
1 2 .2487
1 1 . 605 1
1 1 .0288
1 0 . 5 099
1 0 .0402
63
64
1 3 . 8 27 5
1 3 .4024
1 3 .0038
1 2.2767
1 1 .630 1
1 1 .0 5 1 4
1 0 .0590
64
65
1 3 .86 1 7
1 3 .4345
1 3 .0340
1 2.3036
1 1 .6543
1 1 .0 7 3 3
1 0 . 5 5 03
1 0 .07 7 1
65
66
1 3 . 8948
1 3 .4 6 5 6
1 3 .0 6 3 2
1 2 . 3 296
1 1 .6777
1 1 .0944
1 0 . 5 694
1 0 .0945
66
I 0 . 5 305
I 0.5879
67
1 3 . 9267
1 3 .4 9 5 5
1 3 .09 1 4
1 2 . 3 548
1 1 . 7002
1 1 . 1 1 47
1 0. 1 1 1 4
67
68
1 3.9575
1 3 . 5 24 5
1 3. 1 1 87
1 2 . 3 7 90
1 1 .72 1 9
1 1 . 1 343
1 0 .6057
1 0. 1 276
68
69
1 3 .9873
1 3 . 5 5 24
1 3 . 1 4 50
1 2 .4024
1 1 .7429
1 1 . 1 533
1 0 .6229
1 0. 1 43 3
69
70
1 4 .0 1 6 1
1 3.5795
1 3 . 1 7 04
1 2 .425 1
1 1 .7632
1 1.1715
1 0. 1 584
70
71
1 4 .0439
1 3 .6056
1 3 . 1 9 49
1 2 . 4469
1 1 . 7 8 28
1 1 . 1 892
72
1 4 .0708
1 3 .6308
1 3 .2 1 87
1 2 .4680
1 1 . 80 1 7
I 0.6395
I 1 . 2063
1 0. 6 5 5 5
1 0. 1 730
71
1 0.67 1 0
1 0. 1 8 7 1
72
73
73
1 4 .0968
1 3 .6 5 5 2
1 3 . 24 1 6
1 2 .4884
1 1 . 8 200
1 1 .2228
1 0. 6 8 5 9
1 0 . 2007
74
1 4. 1 2 1 9
1 3 .6788
1 3 .2638
1 2.5082
1 1 .8377
1 1 .2387
1 0 . 7003
1 0. 2 1 3 9
74
75
1 4 . 1 46 2
1 3 .70 1 6
1 3 .2852
1 2.5272
1 1 .8547
I 1 . 254 1
1 0.7 1 43
1 0.2266
75
76
1 4 . 1 6 97
1 3 .7236
1 3 . 3 060
1 2.5457
1 1 .87 1 3
76
77
1 4 . 1 9 24
1 3 . 7450
1 3 . 3 260
1 2.5635
1 1 .8872
78
1 4 . 2 1 44
1 3 .7656
1 3 .3454
1 2 . 5 807
79
1 4. 2 3 5 7
1 3.7856
1 3 . 3 642
80
1 4.2563
1 3 . 8 049
1 3.3823
I 1 . 2689
1 0.7278
I 0.2389
1 1 .2833
1 0. 7408
1 0. 2 507
77
1 1 .9026
1 1 .2972
1 0. 7 5 3 4
1 0.2622
78
1 2.5974
1 1 .9 1 76
1 1 . 3 1 07
1 0.7656
1 0. 2 7 3 3
79
1 2.6 1 3 5
1 1 . 9 3 20
1 1 .3237
1 0. 7 7 7 3
1 0 . 2840
80
81
1 4.2762
1 3.8235
1 3 .3999
1 2.629 1
1 1 .9459
1 1 .3362
1 0. 7 8 8 7
1 0 . 2944
81
82
1 4.2955
1 3 .84 1 6
1 3 .4 1 6 9
1 2 . 6442
1 1 .9594
1 1 .3484
1 0. 7 9 9 7
1 0 . 3044
82
83
1 4. 3 1 42
1 3.859 1
1 3 .4 3 3 3
1 2.6588
1 1 .9725
1 1 . 360 1
1 0 . 8 1 04
1 0. 3 1 4 1
83
84
1 4.3323
1 3 .876 1
1 3 .4492
1 2 . 6 7 29
1 1 .985 1
1 1 .37 1 5
1 0 . 8 207
1 0.3235
84
85
1 4 . 3 498
1 3 .8925
1 3 .4646
1 2 .6866
1 1 .9974
1 1 .3825
1 0 . 8 307
1 0. 3 3 2 5
85
86
1 4 . 3 667
1 3 . 908 3
1 3 .4795
1 2 .6998
1 2 .0092
1 1 .3932
1 0 . 8 403
1 0. 34 1 3
86
87
1 4.383 1
1 3 .9237
1 3 .4 9 3 9
1 2 . 7 1 26
1 2 .0206
1 1 .4035
1 0 . 8 496
1 0.3498
87
88
1 4 . 3 990
1 3 .9386
1 3 . 5 079
1 2.7250
1 2 .03 1 7
1 1 .4 1 3 5
1 0.8587
1 0 . 3 5 80
88
89
1 4 .4 1 4 3
1 3 .9530
1 3.52 1 4
1 2 . 7 3 70
1 2 .0425
1 1 . 423 1
1 0. 8 6 7 4
1 0 . 3660
89
90
1 4 .4292
1 3 . 9669
1 3 .5345
1 2.7487
1 2 .0529
1 1 .4325
1 0.8759
1 0.3737
90
91
1 4 .4436
1 3 . 9 8 04
1 3 .5472
1 2.7599
1 2 .0629
1 1 . 44 1 5
1 0 . 8 840
1 0. 3 8 1 1
91
92
1 4.4576
1 3 .9935
1 3.5595
1 2 . 7 708
1 2.0727
1 1 .4503
1 0 . 8 920
1 0. 3 8 8 3
92
93
1 4 .4 7 1 1
1 4 .0062
1 3.57 1 4
1 2.78 1 4
1 2 .08 2 1
1 1 .4 5 8 8
1 0.8997
1 0. 3 9 5 3
93
94
1 4 .4842
1 4 .0 1 8 5
1 3 . 5 8 29
1 2.79 1 6
1 2 .09 1 2
1 1 .4670
1 0 . 907 1
1 0 .402 1
94
95
1 4 .4969
1 4 .0304
1 3 .594 1
1 2.80 1 5
1 2 . 1 00 1
1 1 .4749
1 0.9 1 43
1 0 .4086
95
96
1 4 . 5 092
1 4 .04 1 9
1 3 . 6049
1 2.8 1 1 1
1 2 . 1 08 6
1 1 .4826
1 0.92 1 3
1 0.4 1 50
96
97
1 4.5 2 1 2
1 4.0530
1 3 .6 1 5 4
1 2 . 8 204
1 2 . 1 1 69
1 1 .490 1
1 0 .9280
1 0.42 1 1
97
98
1 4. 5 3 27
1 4 .0639
1 3 .6256
1 2 . 8 294
1 2 . 1 2 50
1 1. 49 7 3
1 0 . 9 3 46
99
1 4.5439
1 4 .0743
1 3.6354
1 2.838 1
1 2. 1 328
1 1 . 5043
1 0. 9409
1 00
1 4 . 5 5 47
1 4 .0845
1 3 . 6449
1 2 .8466
1 2 . 1 403
1 1 .5 1 1 1
1 0 .9470
I 0.427 1
I 0.4328
1 0.4384
98
99
1 00
Note:-ln computing the Quarterly in Advance figures in these tables, all the rates % quoted are effective rates;
see the Introduction Section, pages xix-xx.
19
No Income Tax
Sinking Fund 3 %
Quarterly
in Advance
12
13
14
IS
16
18
20
Yrs.
0.92 1 9
0 . 9 1 46
0.9074
0.9004
0.8936
0.8870
0.8743
0.8622
1 . 7 048
1 .6798
1 .6558
1 .6327
1 .6 1 05
1 . 589 1
1 . 5487
1 .5 1 10
2.3775
2.3292
2.2833
2.2396
2 . 1 98 1
2. 1 584
2.0845
2 .0 1 68
2.96 1 6
2.8870
2.8 1 68
2 . 7 507
2.6882
2.6292
2 . 5 203
2.422 1
11
3.4733
3 . 37 1 1
3.2758
3 . 1 867
3 . 1 03 2
3 . 0248
2.88 1 5
2.7538
3.925 1
3 .795 1
3 . 6747
3 . 5629
3.4589
3 . 36 1 8
3 . 1 857
3 . 0304
4.3267
4 . 1 692
4 .0244
3 . 8908
3 . 7670
3.652 1
3 .4453
3 . 2643
4.6859
4 . 50 1 8
4.3334
4. 1 789
4.0364
3 . 9048
3 .6693
3 . 4647
5 . 0090
4 . 79 9 2
4 . 608 3
4.4339
4.2739
4 . 1 266
3 . 8645
3.6382
10
5 . 30 1 1
5 .0666
4 . 8 544
4.66 1 2
4.4847
4.3228
4.0360
3 . 7899
10
11
5 . 5662
5 . 3 083
5 .0 7 5 8
4.8650
4.6730
4.4975
4. 1 879
3.9235
11
12
5 . 8079
5 . 5277
5 . 2760
5 . 0486
4.8422
4 . 6 5 40
4.3233
4.042 1
12
13
6.0290
5 . 7276
5 .4578
5 . 2 1 48
4 . 9 949
4 . 7 949
4 . 4446
4 . 1 4 79
13
14
6.23 1 9
5 . 9 1 05
5 .6236
5 . 3660
5 . 1 334
4.9224
4.5539
4 . 2430
14
IS
6.4 1 89
6.0783
5.7753
5 . 5040
5 . 2596
5.0383
4.6530
4.3288
IS
16
6.59 1 5
6 . 2 3 29
5.9 1 47
5 . 6 304
5 . 3 7 49
5 . 1 440
4.7430
4 . 4066
16
17
6.75 1 3
6.3756
6 . 043 1
5 . 7466
5 . 4807
5 . 2408
4.8252
4.47 7 5
17
18
6 . 8996
6. 5077
6. 1 6 1 6
5.8537
5.578 1
5 . 3298
4 . 9005
4. 5423
18
19
7.0376
6 . 6 303
6.27 1 4
5.9528
5 .6679
5 .4 1 1 7
4.9697
4 . 60 1 7
19
20
7 . 1 66 2
6 . 7 444
6.3734
6 .0445
5.75 1 0
5.4875
5.0335
4.6563
20
21
7 . 2 864
6 . 8 507
6.4682
6 . 1 298
5.8282
5.5576
5 . 0925
4 . 7067
21
22
7.3988
6 . 9 500
6.5567
6 . 2092
5 .8999
5 .6228
5 . 1 47 1
4.7534
22
23
7 . 5042
7 . 0429
6.6393
6.2832
5 .9667
5.6835
5 . 1 979
4.7967
23
24
7 . 603 1
7 . 1 300
6 . 7 1 66
6 . 3 5 24
6 .029 1
5 . 7 400
5 . 24 5 2
4.8369
24
25
7 . 696 1
7.2 1 1 7
6.789 1
6.4 1 7 2
6.0874
5 . 7 929
5.2893
4 . 8 744
25
26
7.7837
7 . 2886
6.8572
6.4780
6 . 1 42 1
5 . 8424
5 . 3 305
4 . 9094
26
27
7.8663
7 . 3 609
6.92 1 2
6.535 1
6 . 1 934
5.8888
5 . 369 1
4.942 1
27
28
7 . 9443
7 . 4292
6 . 98 1 5
6.5889
6 . 24 1 6
5 . 9 3 24
5 . 40 5 3
4.9728
28
29
8.0 1 80
7 . 4936
7 .0 3 8 4
6.6395
6 . 2 870
5.9734
5.4393
5 . 00 1 6
29
30
8.0877
7 . 5545
7 .0920
6.6872
6 . 3 2 98
6 . 0 1 20
5.47 1 3
5 . 0286
30
31
8. 1 538
7 .6 1 2 1
7 . 1 4 28
6.7323
6 . 3 7 02
6 . 0484
5 . 50 1 5
5 . 054 1
31
32
8 . 2 1 64
7 . 6666
7 . 1 908
6 . 7 749
6 .4084
6.0828
5 . 5 29 9
5.0780
32
33
8.2758
7.7 1 83
7.2363
6.8 1 53
6 . 4445
6. 1 1 53
5 . 5 568
5 . 1 007
33
34
8.3323
7 . 7 674
7 . 2794
6.8536
6.4787
6 . 1 46 1
5.5822
5 . 1 22 1
34
35
8 . 3 8 60
7.8 1 4 1
7 . 3 204
6.8898
6.5 1 1 1
6. 1 753
5 . 6062
5 . 1 4 23
35
36
8.437 1
7.8584
7 . 3 5 93
6 . 9 24 3
6 . 54 1 8
6 . 2029
5 . 6290
5. 1 6 1 5
36
37
8 . 48 5 7
7 . 9006
7 . 3 962
6.9570
6.57 1 0
6 . 2 292
5 . 6 5 06
5 . 1 796
37
38
8.532 1
7 . 9408
7 . 43 1 4
6.988 1
6.5988
6.254 1
5 .67 1 2
5 . 1 9 69
38
39
8.5763
7 . 9 7 90
7 . 46 5 0
7 .0 1 7 8
6.6252
6.2779
5 . 6907
5.2 1 33
39
40
8 .6 1 8 5
8 .0 1 56
7 .4969
7 .0460
6 . 6 504
6 . 3004
5 . 7 092
5 . 2288
40
41
8.6588
8 . 0 504
7.5274
7.0729
6.6743
6.32 1 9
5 . 7268
5 . 24 3 6
41
42
8.6973
8.0837
7 . 5 5 64
7 .0986
6.6972
6 . 3424
5 . 7437
5.2577
42
43
43
8.734 1
8 . 1 1 54
7 . 5842
7. 1 23 1
6 . 7 1 90
6 . 3 6 20
5 . 7 597
5.27 1 1
44
8 . 7693
8 . 1 45 8
7 . 6 1 07
7 . 1 46 5
6.7398
6 . 3 806
5 . 7750
5.2839
44
45
8 . 8 030
8 . 1 749
7.636 1
7 . 1 68 8
6.7597
6.3985
5 .7896
5 . 2962
45
46
8.8353
8 . 2027
7 . 6604
7 . 1 902
6.7787
6 .4 1 5 5
5 . 8035
5 . 3078
46
47
8 . 8662
8 . 2294
7.6836
7 . 2 1 07
6 . 7 96 9
6.43 1 8
5 . 8 1 68
5 . 3 1 90
47
48
8.8958
8 . 2549
7 . 7 059
7 .2303
6 . 8 1 43
6 . 4474
5 . 8 2 96
5 . 3 296
48
49
8 . 9242
8 . 2793
7.7272
7 . 2490
6 . 8 309
6.4623
5 . 84 1 8
5 . 3 3 98
49
50
8.95 1 5
8 . 3028
7 . 7 476
7 . 26 7 0
6 . 8469
6.4766
5 . 8 5 34
5 . 3495
50
Note:-ln computing the Quarterly i n Advance figures i n these tables, a l l the rates % quoted are effective rates;
see the Introduction Section, pages xix-xx.
20
No Income Tax
Sinking Fund 3%
Quarterly
in Advance
YEARS' PURCHASE*
Rate per Cent*
Yrs.
ll
12
13
IS
14
16
18
20
Yrs.
51
8 .9776
8.3253
7 .7672
7 . 2842
6.8622
6 . 4902
5 . 8646
5.3589
51
52
9 . 0028
8 . 3469
7 . 7 860
7 . 3 008
6.8769
6 . 5034
5.8753
5 .3678
52
53
9.0269
8 . 3676
7 . 8040
7 . 3 1 66
6 . 8 909
6.5 1 59
5.8856
5 .3764
53
54
9.050 1
8. 3876
7.82 1 4
7.33 1 9
6 . 9044
6 . 5 280
5.8954
5 . 3846
54
55
9.0724
8 . 4067
7 . 8 3 80
7 . 3 465
6.9 1 74
6 . 5 3 96
5 . 9049
5 . 3925
55
56
9.0938
8.425 1
7 . 8 540
7 . 3605
6 . 9 299
6 . 5 507
5 . 9 1 40
5 . 400 1
56
57
9 . 1 1 44
8 . 4428
7 . 8694
7 . 3 7 40
6 . 94 1 8
6.56 1 4
5.9227
5 . 407 3
57
58
9. 1 343
8. 4598
7.884 1
7 .3870
6.9533
6.57 1 7
5.93 1 0
5.4 1 43
58
59
9. 1 533
8 .4762
7.8983
7 .3995
6 . 9644
6.58 1 6
5.939 1
5.42 1 0
59
60
9. 1 7 1 7
8 . 49 1 9
7 . 9 1 20
7 .4 1 1 5
6.9750
6.59 1 1
5 . 9468
5 .4 2 7 4
60
61
9 . 1 894
8 . 5 07 1
7 .9252
7 . 4230
6.9852
6 . 6002
5 . 9542
5.4336
61
62
9 . 2065
8.52 1 7
7.9379
7 .434 1
6.995 1
6 . 6090
5 . 96 1 4
5 .4396
62
63
9 . 2229
8.5358
7.950 1
7 . 4448
7 . 0046
6.6 1 74
5.9683
5 .4453
63
64
9.2387
8 . 5493
. 7.96 1 8
7.4552
7 .0 1 3 7
6.6256
5 . 9749
5 . 4508
64
65
9 . 2 5 40
8 . 5624
7.9732
7 . 465 1
7 .0225
6.6334
5.98 1 3
5.456 1
65
66
9.2687
8.5750
7.984 1
7 . 4747
7 .0309
6 . 64 1 0
5.9874
5 . 46 1 2
66
67
9. 2829
8.587 1
7 . 9946
7.4839
7 . 039 1
6 . 64 8 3
5.9933
5 . 4662
67
68
9 . 29 6 5
8 . 5988
8 . 0047
7 . 4928
7 . 0470
6.6553
5 . 9990
5 . 4709
68
69
9 . 3097
8.6 1 0 1
8 . 0 1 45
7 . 50 1 3
7 . 0546
6.6620
6 . 0045
5.4755
69
70
9.3225
8.62 1 0
8 . 0240
7 . 5096
7 . 06 1 9
6 . 66 8 6
6 . 0098
5 .4 7 9 9
70
71
9 . 3 348
8.63 1 5
8.03 3 1
7 . 5 1 76
7 . 0689
6 . 6749
6 . 0 1 49
5 . 484 1
71
72
9 . 3467
8 . 64 1 7
8 . 04 1 9
7.5253
7.0757
6 . 6809
6 . 0 1 99
5 .4882
72
73
9.358 1
8.65 1 5
8 . 0 5 04
7 .5327
7 .0823
6.6868
6 . 0246
5.4922
73
74
9 . 3692
8 . 66 1 0
8 .0586
7 . 5 3 99
7 .0886
6 . 6924
6 . 0292
5 .4960
74
75
9.3799
8.670 1
8 . 0665
7 . 5468
7 .0948
6 . 69 7 9
6.0336
5 . 4997
75
76
9 . 3902
8.6789
8 . 074 1
7.5535
7 . 1 007
6.703 1
6.0379
5 . 5032
76
77
9 . 4002
8.6874
8 . 08 1 5
7 . 5 600
7 . 1 064
6 . 7082
6.0420
5 . 5066
77
78
9 . 4098
8 .6957
8 .0886
7 . 5 662
7.1 1 19
6.7 1 3 1
6 . 0460
5 . 5099
78
79
79
9.4 1 92
8 . 7 036
8 . 09 5 5
7.5722
7. 1 1 72
6 . 7 1 79
6.0499
5.5 1 3 1
80
9.4282
8.7 1 1 3
8 . 1 02 1
7 . 5780
7 . 1 223
6 . 7 225
6.0536
5. 5 1 62
80
81
9.4369
8.7 1 88
8 . 1 08 6
7.5837
7 . 1 27 3
6 . 7 269
6.0572
5.5 1 92
81
82
82
9.4453
8 . 7 260
8 . 1 1 48
7.589 1
7.1 321
6.73 1 2
6 . 0606
5.522 1
83
9.4535
8 . 7 329
8 . 1 208
7 . 5944
7 . 1 368
6. 7 3 5 3
6 . 0640
5 . 5 249
83
84
9 . 46 1 3
8 . 7 3 96
8 . 1 26 6
7 . 5995
7. 1 4 1 3
6.7393
6.0672
5 .5276
84
85
9.4689
8 . 7 46 1
8 . 1 322
7 . 6044
7 . 1 45 6
6.7432
6 . 0704
5 . 5302
85
86
9 .4763
8 . 7 524
8. 1 377
7 . 609 1
7 . 1 49 8
6 . 7469
6.0734
5 . 5 3 27
86
87
9.4834
8.7585
8 . 1 4 29
7 .6 1 37
7 . 1 538
6 . 7 505
6.0763
5.535 1
87
88
9 . 4903
8 . 7 644
8 . 1 480
7.6 1 82
7 . 1 578
6 . 7 540
6.0792
5 . 5 3 74
88
89
9.4970
8.7701
8 . 1 5 29
7 .6225
7. 1 6 1 6
6.7 574
6 .08 1 9
5 . 5 397
89
90
9 . 5035
8.7756
8. 1 577
7 . 6266
7 . 1 652
6 . 7 607
6 . 0845
5 . 54 1 9
90
91
9 . 5097
8 . 7 8 09
8 . 1 6 23
7 . 6 306
7 . 1 68 8
6.7638
6 . 08 7 1
5 . 5 440
91
92
9.5 1 58
8.786 1
8 . 1 66 8
7.6345
7 . 1 722
6 . 7 669
6 .0896
5 . 546 1
92
93
9.52 1 6
8 . 79 1 1
8. 1 7 1 1
7.6383
7. 1 756
6 . 7699
6 .0920
5 . 548 1
93
94
9.5273
8 . 7959
8. 1 753
7 . 6420
7 . 1 788
6.7727
6 .0943
5 . 5 500
94
95
9 . 5 3 28
8 . 8006
8 . 1 793
7.6455
7. 1 8 1 9
6.7755
6.0965
5.55 1 9
95
96
9.538 1
8 . 805 1
8 . 1 832
7 . 6489
7 . 1 849
6.7782
6.0987
5.5537
96
97
9.5433
8 . 8095
8 . 1 870
7 . 6 5 22
7 . 1 878
6 . 7808
6 . 1 008
5 . 5 5 54
97
98
9.5483
8.8 1 38
8 . 1 907
7.6554
7 . 1 907
6. 7 8 3 3
6 . 1 029
5.557 1
98
99
9.553 1
8.8 1 79
8 . 1 942
7.6585
7 . 1 934
6.7857
6 . 1 048
5.5588
99
1 00
9.5578
8.82 1 9
8 . 1 97 7
7 . 66 1 5
7 . 1 96 1
6.788 1
6 . 1 06 7
5 . 5603
1 00
Note:-ln computing the Quarterly in Advance figures in these tables, all the rates % quoted are effective rates;
see the Introduction Section, pages xix-xx.
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