Value Added Tax Rates

8/10/2019 Value Added Tax Rates

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Implemented

1976 1980 1988 1992 1996 2000 2002 2004 2006 2008 2010 2011 2012Australia 2000 - - - - - - 10.0 10.0 10.0 10.0 10.0 10.0 10.0 Austria 1973 18.0 18.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 1

Belgium 1971 18.0 16.0 19.0 19.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 0.Canada 1991 - - - 7.0 7.0 7.0 7.0 7.0 7.0 5.0 5.0 5.0 5.0 Chile 1975 20.0 20.0 16.0 18.0 18.0 18.0 18.0 19.0 19.0 19.0 19.0 19.0 19.0 Czech Republic 1993 - - - - 22.0 22.0 22.0 22.0 19.0 19.0 20.0 20.0 20.0 Denmark 1967 15.0 22.0 22.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 Estonia 1991 - - - 10.0 18.0 18.0 18.0 18.0 18.0 18.0 20.0 20.0 20.0 Finland 1994 - - - - 22.0 22.0 22.0 22.0 22.0 22.0 22.0 23.0 23.0 France

1968 20.0 17.6 18.6 18.6 20.6 20.6 19.6 19.6 19.6 19.6 19.6 19.6 19.6 2Germany 1968 11.0 13.0 14.0 14.0 15.0 16.0 16.0 16.0 16.0 19.0 19.0 19.0 19.0 Greece 1987 - - 16.0 18.0 18.0 18.0 18.0 18.0 19.0 19.0 19.0 23.0 23.0 Hungary 1988 - - 25.0 25.0 25.0 25.0 25.0 25.0 20.0 20.0 25.0 25.0 27.0 Iceland 1990 - - - 24.5 24.5 24.5 24.5 24.5 24.5 24.5 25.5 25.5 25.5 Ireland 1972 20.0 25.0 25.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 23.0 0.0/4Israel 1976 8.0 12.0 15.0 18.0 17.0 17.0 17.0 18.0 16.5 15.5 16.0 16.0 16.0 Italy 1973 12.0 15.0 18.0 19.0 19.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 21.0 Japan 1989 - - - 3.0 3.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0Korea 1977 - 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 Luxembourg 1970 10.0 10.0 12.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0Mexico 1980 - 10.0 15.0 10.0 15.0 15.0 15.0 15.0 15.0 15.0 16.0 16.0 16.0 Netherlands 1969 18.0 18.0 20.0 17.5 17.5 17.5 19.0 19.0 19.0 19.0 19.0 19.0 19.0New Zealand 1986 - - 10.0 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 15.0 15.0 Norway 1970 20.0 20.0 20.0 20.0 23.0 23.0 24.0 24.0 25.0 25.0 25.0 25.0 25.0Poland 1993 - - - - 22.0 22.0 22.0 22.0 22.0 22.0 22.0 23.0 23.0 Portugal 1986 - - 16.0 16.0 17.0 17.0 17.0 19.0 21.0 21.0 20.0 23.0 23.0

Slovak Republic 1993 - - - - 23.0 23.0 23.0 19.0 19.0 19.0 19.0 20.0 20.0

Slovenia 1999 - - - - - 19.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0Spain 1986 - - 12.0 12.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 18.0 18.0 Sweden 1969 17.65 23.46 23.46 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0Switzerland 1995 - - - - 6.5 7.5 7.6 7.6 7.6 7.6 7.6 8.0 8.0 Turkey 1985 - - 10.0 10.0 15.0 17.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0United Kingdom 1973 8.0 15.0 15.0 17.5 17.5 17.5 17.5 17.5 17.5 17.5 17.5 20.0 20.0 Unweighted average 15.4 16.566 16.912 16.369 17.8 18.0 17.9 17.9 17.7 17.7 18.0 18.5 18.7Source: national delegates - position as at 1 January 2012

Notes

France: Rates of 0.9%; 2.1%; 8.0%; 13.0%; 19.6% apply in Corsica; rates of 1.05%; 1.75%; 2.1%; 8.5% apply to overseas departments (DOM) excluding French Guyana.

Greece: Rates of 5.0%; 9.0% and 16.0% app ly in the regions Lesbos, Chios, Samos, Dodecanese, Cyclades, Thassos, Northern Sporades, Samothrace and Skiros.

Table 3.8. VAT/GST rates 1

Standard rate

1 Yearly data: the rates shown in the table are rates applicable on 1 January of each year. Reduced rates and specific rates applicable in specific regions are those applicable as at 1 January 2012

2 Reduced rates : reduced rates include zero-rates applicable to domestic supplies (i.e. an exemption with right to deduct input tax). This does not include zero-rated exports.

Canada: The following provinces have harmonised their provincial sales taxes with the federal Goods and Services Tax and therefore levy a rate of GST/HST of: British Columbia 12%; New Brunswick, Newfo15%. Qubec applies GST at a rate of 5% and Qubec Sales Tax at a rate of 9.5% (applied on a tax base that includes GST). Other Canadian provinces, with the exception of Alberta, apply a provincial sales tax have voted to return to a separate provincial sales tax regime effective April 1, 2013.

Austria: A standard rate of 19% applies in Jungholz and Mittelberg.

Israel: The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East JBank under the terms of international law.

Portugal: The standard VAT rate in the Islands of Azores is 16%. In the Islands of Madeira the standard rate is 22% (since 1st April 2012); reduced VAT rates in Azores are 4% and 9%. In Madeira reduced rate

Spain: Rates of 2.0%; 5.0%; 9.0%; 13.0% app ly in the Canary Islands. Rates of 05.% and 4% apply in Ceuta and Melila

Country notes

Australia: the GST was introduced on 1 July 2000

Mexico: A VAT rate of 11% appli es in the border regions (the border zone is up to 20 kilometers within the Mexican borders and the whole territories of the states of Baja California, Baja California Sur, Quinta


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year Australia Austria Belgium Canada Chile Czech Repu Denmark Estonia Finland2000 1973 1971 1991 1975 1993 1967 1991 1994

1976 - 18.0 18.0 - 20.0 - 15.0 - -1977 18.0 18.0 - 20.0 - 15.0 - -1978 18.0 18.0 - 20.0 - 15.0 - -1979 18.0 18.0 - 20.0 - 15.0 - -1980 - 18.0 16.0 - 20.0 - 22.0 - -1981 18.0 16.0 - 20.0 - 22.0 - -1982 18.0 16.0 - 20.0 - 22.0 - -1983 18.0 16.0 - 20.0 - 22.0 - -1984 18.0 16.0 - 20.0 - 22.0 - -1985 18.0 16.0 - 20.0 - 22.0 - -1986 18.0 16.0 - 20.0 - 22.0 - -1987 18.0 16.0 - 20.0 - 22.0 - -1988 - 20.0 19.0 - 16.0 - 22.0 - -1989 20.0 19.0 - 16.0 - 22.0 - -1990 20.0 19.0 - 16.0 - 22.0 - -1991 20.0 19.0 - 16.0 - 22.0 - -1992 20.0 19.0 - 16.0 - 22.0 10.0 -1993 - 20.0 19.0 7.0 18.0 - 25.0 10.0 -1994 20.0 19.0 7.0 18.0 22.0 25.0 10.0 -1995 20.0 19.0 7.0 18.0 22.0 25.0 10.0 22.01996 20.0 19.0 7.0 18.0 22.0 25.0 10.0 22.01997 - 20.0 21.0 7.0 18.0 22.0 25.0 18.0 22.01998 20.0 21.0 7.0 18.0 22.0 25.0 18.0 22.01999 20.0 21.0 7.0 18.0 22.0 25.0 18.0 22.02000 20.0 21.0 7.0 18.0 22.0 25.0 18.0 22.02001 - 20.0 21.0 7.0 18.0 22.0 25.0 18.0 22.02002 20.0 21.0 7.0 18.0 22.0 25.0 18.0 22.02003 10.0 20.0 21.0 7.0 18.0 22.0 25.0 18.0 22.02004 10.0 20.0 21.0 7.0 18.0 22.0 25.0 18.0 22.02005 10.0 20.0 21.0 7.0 19.0 22.0 25.0 18.0 22.0

2006 10.0 20.0 21.0 7.0 19.0 22.0 25.0 18.0 22.02007 10.0 20.0 21.0 7.0 19.0 19.0 25.0 18.0 22.02008 10.0 20.0 21.0 7.0 19.0 19.0 25.0 18.0 22.02009 10.0 20.0 21.0 5.0 19.0 19.0 25.0 18.0 22.02010 10.0 20.0 21.0 5.0 19.0 19.0 25.0 18.0 22.02011 10.0 20.0 21.0 5.0 19.0 20.0 25.0 20.0 22.02012 10.0 20.0 21.0 5.0 19.0 20.0 25.0 20.0 23.02013 10.0 20.0 21.0 5.0 19.0 20.0 25.0 20.0 23.0


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France Germany Greece Hungary Iceland Ireland Israel Italy Japan Korea1968 1968 1987 1988 1990 1972 1976 1973 1989 1977

20.0 11.0 - - - 20.0 8.0 12.0 - -20.0 11.0 - - - 20.0 8.0 12.0 -20.0 11.0 - - - 20.0 8.0 12.0 - 10.020.0 11.0 - - - 20.0 8.0 12.0 - 10.017.6 13.0 - - - 25.0 12.0 15.0 - 10.017.6 13.0 - - - 25.0 12.0 15.0 - 10.017.6 13.0 - - - 25.0 12.0 15.0 - 10.017.6 13.0 - - - 25.0 12.0 15.0 - 10.017.6 13.0 - - - 25.0 12.0 15.0 - 10.017.6 13.0 - - - 25.0 12.0 15.0 - 10.017.6 13.0 - - - 25.0 12.0 15.0 - 10.017.6 13.0 - - - 25.0 12.0 15.0 - 10.018.6 14.0 16.0 25.0 - 25.0 15.0 18.0 - 10.018.6 14.0 16.0 25.0 - 25.0 15.0 18.0 - 10.018.6 14.0 16.0 25.0 - 25.0 15.0 18.0 - 10.018.6 14.0 16.0 25.0 24.5 25.0 15.0 18.0 3.0 10.018.6 14.0 16.0 25.0 24.5 25.0 15.0 18.0 3.0 10.018.6 14.0 18.0 25.0 24.5 21.0 18.0 19.0 3.0 10.018.6 14.0 18.0 25.0 24.5 21.0 18.0 19.0 3.0 10.018.6 14.0 18.0 25.0 24.5 21.0 18.0 19.0 3.0 10.018.6 14.0 18.0 25.0 24.5 21.0 18.0 19.0 3.0 10.020.6 15.0 18.0 25.0 24.5 21.0 17.0 19.0 3.0 10.020.6 15.0 18.0 25.0 24.5 21.0 17.0 19.0 3.0 10.020.6 15.0 18.0 25.0 24.5 21.0 17.0 19.0 3.0 10.020.6 15.0 18.0 25.0 24.5 21.0 17.0 19.0 3.0 10.020.6 16.0 18.0 25.0 24.5 21.0 17.0 20.0 5.0 10.020.6 16.0 18.0 25.0 24.5 21.0 17.0 20.0 5.0 10.019.6 16.0 18.0 25.0 24.5 21.0 17.0 20.0 5.0 10.019.6 16.0 18.0 25.0 24.5 21.0 17.0 20.0 5.0 10.019.6 16.0 18.0 25.0 24.5 21.0 18.0 20.0 5.0 10.0

19.6 16.0 18.0 25.0 24.5 21.0 18.0 20.0 5.0 10.019.6 16.0 19.0 20.0 24.5 21.0 16.5 20.0 5.0 10.019.6 16.0 19.0 20.0 24.5 21.0 16.5 20.0 5.0 10.019.6 19.0 19.0 20.0 24.5 21.0 16.5 20.0 5.0 10.019.6 19.0 19.0 20.0 24.5 21.0 16.5 20.0 5.0 10.019.6 19.0 19.0 25.0 25.5 21.0 16.0 20.0 5.0 10.019.6 19.0 23.0 25.0 25.5 21.0 16.0 20.0 5.0 10.019.6 19.0 23.0 27.0 25.5 23.0 16.0 21.0 5.0 10.0


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Luxembour Mexico Netherland New Zealan Norway Poland Portugal Slovak Repu Slovenia Spain1970 1980 1969 1986 1970 1993 1986 1993 1999 1986

10.0 - 18.0 - 20.0 - - - - -10.0 - 18.0 20.010.0 - 18.0 20.010.0 - 18.0 20.010.0 10.0 18.0 - 20.0 - - - - -10.0 10.0 18.0 20.010.0 10.0 18.0 20.010.0 10.0 18.0 20.010.0 10.0 18.0 20.010.0 10.0 18.0 20.010.0 10.0 18.0 20.010.0 10.0 18.0 10.0 20.0 16.0 12.012.0 15.0 20.0 10.0 20.0 - 16.0 - - 12.012.0 15.0 20.0 10.0 20.0 16.0 12.012.0 15.0 20.0 10.0 20.0 16.0 12.012.0 15.0 20.0 10.0 20.0 16.0 12.012.0 15.0 20.0 10.0 20.0 16.0 12.015.0 10.0 17.5 12.5 20.0 - 16.0 - - 12.015.0 10.0 17.5 12.5 20.0 22.0 16.0 12.015.0 10.0 17.5 12.5 20.0 22.0 16.0 23.0 12.015.0 10.0 17.5 12.5 20.0 22.0 16.0 23.0 12.015.0 15.0 17.5 12.5 23.0 22.0 17.0 23.0 - 16.015.0 15.0 17.5 12.5 23.0 22.0 17.0 23.0 16.015.0 15.0 17.5 12.5 23.0 22.0 17.0 23.0 16.015.0 15.0 17.5 12.5 23.0 22.0 17.0 23.0 16.015.0 15.0 17.5 12.5 23.0 22.0 17.0 23.0 19.0 16.015.0 15.0 17.5 12.5 23.0 22.0 17.0 23.0 19.0 16.015.0 15.0 19.0 12.5 24.0 22.0 17.0 23.0 20.0 16.015.0 15.0 19.0 12.5 24.0 22.0 17.0 23.0 20.0 16.015.0 15.0 19.0 12.5 24.0 22.0 19.0 19.0 20.0 16.0

15.0 15.0 19.0 12.5 24.0 22.0 19.0 19.0 20.0 16.015.0 15.0 19.0 12.5 25.0 22.0 21.0 19.0 20.0 16.015.0 15.0 19.0 12.5 25.0 22.0 21.0 19.0 20.0 16.015.0 15.0 19.0 12.5 25.0 22.0 21.0 19.0 20.0 16.015.0 15.0 19.0 12.5 25.0 22.0 21.0 19.0 20.0 16.015.0 16.0 19.0 12.5 25.0 22.0 20.0 19.0 20.0 16.015.0 16.0 19.0 15.0 25.0 23.0 23.0 20.0 20.0 18.015.0 16.0 19.0 15.0 25.0 23.0 23.0 20.0 20.0 18.0


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Sweden Switzerland Turkey United Kingdom Source: national delegates - position as at 1 January 20121969 1995 1985 1973

17.65 - - 8.017.65 8.017.65 8.017.65 8.023.46 - - 15.023.46 15.023.46 15.023.46 15.023.46 15.023.46 15.023.46 10.0 15.023.46 10.0 15.023.46 - 10.0 15.023.46 10.0 15.023.46 10.0 15.023.46 10.0 15.023.46 10.0 15.0

25.0 - 10.0 17.525.0 10.0 17.525.0 10.0 17.525.0 6.5 10.0 17.525.0 6.5 15.0 17.525.0 6.5 15.0 17.525.0 6.5 15.0 17.525.0 6.5 15.0 17.525.0 7.5 17.0 17.525.0 7.5 17.0 17.525.0 7.6 18.0 17.525.0 7.6 18.0 17.525.0 7.6 18.0 17.5

25.0 7.6 18.0 17.525.0 7.6 18.0 17.525.0 7.6 18.0 17.525.0 7.6 18.0 17.525.0 7.6 18.0 17.525.0 7.6 18.0 17.525.0 8.0 18.0 20.025.0 8.0 18.0 20.0


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id year gst iit ct cit gr 1 1981 0 32.00 46.0% 46 1.7732761 1982 0 30.67 46.0% 46 1.530841 1983 0 30.00 46.0% 46 -3.528461 1984 0 26.67 46.0% 46 3.5668571 1985 0 25.00 46.0% 46 3.6382271 1986 0 24.42 49.0% 49 2.886611 1987 0 24.00 49.0% 49 1.082441 1988 0 24.00 39.0% 39 3.9340941 1989 0 21.00 39.0% 39 2.1756731 1990 0 20.50 39.0% 39 2.0641691 1991 0 20.00 39.0% 39 -1.612961 1992 0 20.00 39.0% 39 -0.782981 1993 0 20.00 33.0% 33 3.0972351 1994 0 20.00 33.0% 33 2.9529181 1995 0 20.00 36.0% 36 2.7410141 1996 0 20.00 36.0% 36 2.6362291 1997 0 20.00 36.0% 36 2.7446891 1998 0 20.00 36.0% 36 3.4404061 1999 0 20.00 36.0% 36 3.7620881 2000 0 17.00 34.0% 34 2.6152521 2001 0 17.00 30.0% 30 0.5347321 2002 0 17.00 30.0% 30 2.6524931 2003 10 17.00 30.0% 30 1.8858461 2004 10 17.00 30.0% 30 2.9469961 2005 10 15.00 30.0% 30 1.8339741 2006 10 15.00 30.0% 30 1.5337841 2007 10 15.00 30.0% 30 2.2175331 2008 10 15.00 30.0% 30 1.9807611 2009 10 15.00 30.0% 30 -0.192621 2010 10 15.00 30.0% 30 0.762052

1 2011 10 15.00 30.0% 30 1.2466161 2012 10 15.00 30.0% 30 1.7581012 1981 18.0 28.00 55.0% 55 -0.398622 1982 18.0 27.00 55.0% 55 1.9381212 1983 18.0 27.00 55.0% 55 3.1396282 1984 18.0 27.00 55.0% 55 0.0575742 1985 18.0 27.00 55.0% 55 2.4505662 1986 18.0 27.00 55.0% 55 2.2364022 1987 18.0 27.00 55.0% 55 1.2930452 1988 20.0 27.00 55.0% 55 3.1497472 1989 20.0 22.00 30.0% 30 3.4201022 1990 20.0 22.00 30.0% 30 3.5535482 1991 20.0 22.00 30.0% 30 2.4139862 1992 20.0 22.00 30.0% 30 0.9760922 1993 20.0 22.00 30.0% 30 -0.298752 1994 20.0 22.00 34.0% 34 2.0087622 1995 20.0 22.00 34.0% 34 2.5109132 1996 20.0 22.00 34.0% 34 2.3283872 1997 20.0 22.00 34.0% 34 2.1930442 1998 20.0 22.00 34.0% 34 3.6717232 1999 20.0 22.00 34.0% 34 3.3378752 2000 20.0 21.00 34.0% 34 3.4186022 2001 20.0 21.00 34.0% 34 0.472059


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2 2002 20.0 21.00 34.0% 34 1.1946452 2003 20.0 21.00 34.0% 34 0.3757622 2004 20.0 21.00 34.0% 34 1.9550712 2005 20.0 38.33 25.0% 25 1.7054212 2006 20.0 38.33 25.0% 25 3.1581012 2007 20.0 38.33 25.0% 25 3.304322 2008 20.0 38.33 25.0% 25 0.9965642 2009 20.0 36.50 25.0% 25 -4.147832 2010 20.0 36.50 25.0% 25 1.4720292 2011 20.0 36.50 25.0% 25 2.4209692 2012 20.0 36.50 25.0% 25 0.4078813 1981 16 19.85 48.0% 48 -0.276653 1982 16 24.10 48.0% 48 0.6223293 1983 16 24.10 45.0% 45 0.3198123 1984 16 24.10 45.0% 45 2.4679213 1985 16 24.10 45.0% 45 1.6215193 1986 16 24.20 45.0% 45 1.786473 1987 16 24.10 43.0% 43 2.2194783 1988 19 24.00 43.0% 43 4.3907953 1989 19 30.00 43.0% 43 3.0939993 1990 19 30.00 41.0% 41 2.8302683 1991 19 30.00 39.0% 39 1.4553723 1992 19 30.00 39.0% 39 1.1195663 1993 19 30.00 40.2% 40.17 -1.3483 1994 19 30.00 40.2% 40.17 2.9093193 1995 19 30.00 40.2% 40.17 2.170553 1996 19 30.00 40.2% 40.17 1.226433 1997 21 30.00 40.2% 40.17 3.4844253 1998 21 30.00 40.2% 40.17 1.7115493 1999 21 30.00 40.2% 40.17 3.3029643 2000 21 30.00 40.2% 40.2 3.4185073 2001 21 30.00 40.2% 40.2 0.4615

3 2002 21 30.00 40.2% 40.17 0.9063073 2003 21 30.00 34.0% 33.99 0.3856943 2004 21 30.00 34.0% 33.99 2.8283183 2005 21 30.00 34.0% 33.99 1.1929573 2006 21 30.00 34.0% 33.99 1.9916243 2007 21 30.00 34.0% 33.99 2.1304773 2008 21 30.00 34.0% 33.99 0.1905463 2009 21 30.00 3 4.0% 33.99 -3.57953 2010 21 30.00 34.0% 33.99 1.3925613 2011 21 30.00 34.0% 33.99 0.3674573 2012 21 30.00 34.0% 33.99 -0.982414 1981 0.0 16.00 50.9% 50.92 2.2269974 1982 0.0 16.00 49.5% 49.53 -4.023064 1983 0.0 16.00 48.3% 48.27 1.6928884 1984 0.0 16.00 47.6% 47.63 4.8016934 1985 0.0 16.00 49.4% 49.43 3.8107124 1986 0.0 16.00 49.8% 49.76 1.3967314 1987 0.0 16.00 48.6% 48.58 2.8945894 1988 0.0 26.00 41.3% 41.29 3.6278954 1989 0.0 26.00 41.3% 41.34 0.805324 1990 0.0 26.00 41.5% 41.45 -1.292334 1991 0.0 26.00 41.8% 41.81 -3.415184 1992 0.0 26.00 42.5% 42.52 -0.3554


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4 1993 7.0 26.00 42.6% 42.56 1.2247254 1994 7.0 26.00 42.6% 42.58 3.8016114 1995 7.0 26.00 42.9% 42.86 1.9605294 1996 7.0 26.00 42.9% 42.94 0.5300724 1997 7.0 26.00 42.9% 42.94 3.1300354 1998 7.0 26.00 42.9% 42.94 3.200244 1999 7.0 26.00 42.9% 42.87 4.6622284 2000 7.0 25.00 42.4% 42.43 4.3081714 2001 7.0 22.00 40.5% 40.48 0.7614414 2002 7.0 22.00 38.0% 38.02 2.0052914 2003 7.0 22.00 35.9% 35.87 0.8711414 2004 7.0 22.00 34.4% 34.38 2.0918394 2005 7.0 22.00 34.2% 34.18 2.0083794 2006 7.0 22.00 33.9% 33.93 1.989514 2007 7.0 22.00 34.0% 33.95 1.1092174 2008 7.0 22.00 31.4% 31.43 -0.490324 2009 5.0 22.00 31.0% 31.02 -3.949594 2010 5.0 22.00 29.4% 29.36 2.0062714 2011 5.0 22.00 27.6% 27.64 1.4655394 2012 5.0 22.00 26.1% 26.14 0.5527935 1981 20 0.00 0.0% 0 3.1626875 1982 20 0.00 0.0% 0 -11.72195 1983 20 0.00 0.0% 0 -5.33165 1984 20 0.00 0.0% 0 6.2080475 1985 20 0.00 0.0% 0 5.3498695 1986 20 0.00 0.0% 0 3.8430975 1987 20 0.00 0.0% 0 4.812785 1988 16 0.00 0.0% 0 5.4959425 1989 16 0.00 0.0% 0 8.6530395 1990 16 0.00 0.0% 0 1.8698915 1991 16 0.00 0.0% 0 6.0238855 1992 16 0.00 0.0% 0 10.22996

5 1993 18 0.00 0.0% 0 5.0556115 1994 18 0.00 0.0% 0 3.8748575 1995 18 0.00 0.0% 0 8.8243225 1996 18 0.00 0.0% 0 5.7855495 1997 18 0.00 0.0% 0 5.0993355 1998 18 0.00 0.0% 0 1.8614155 1999 18 0.00 0.0% 0 -2.016355 2000 18 10.00 15.0% 15 3.2187645 2001 18 10.00 15.0% 15 2.1264035 2002 18 10.00 15.0% 15 1.0029135 2003 18 10.00 16.0% 16 2.812035 2004 18 10.00 16.5% 16.5 4.9091835 2005 19 10.00 17.0% 17 4.4642485 2006 19 10.00 17.0% 17 3.3499435 2007 19 10.00 17.0% 17 4.1238975 2008 19 10.00 17.0% 17 2.2964755 2009 19 10.00 17.0% 17 -1.971485 2010 19 10.00 17.0% 17 4.7822825 2011 19 10.00 20.0% 20 4.8863245 2012 19 10.00 17.0% 17 4.6103186 1981 0.0 0.00 0.0% 0 06 1982 0.0 0.00 0.0% 0 06 1983 0.0 0.00 0.0% 0 0


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6 1984 0.0 0.00 0.0% 0 06 1985 0.0 0.00 0.0% 0 06 1986 0.0 0.00 0.0% 0 06 1987 0.0 0.00 0.0% 0 06 1988 0.0 0.00 0.0% 0 06 1989 0.0 0.00 0.0% 0 06 1990 0.0 0.00 0.0% 0 06 1991 0.0 0.00 0.0% 0 -11.40256 1992 0.0 0.00 0.0% 0 -0.608216 1993 0.0 20.00 45.0% 45 -0.042056 1994 22.0 20.00 42.0% 42 2.8721446 1995 22.0 20.00 41.0% 41 6.2865556 1996 22.0 20.00 39.0% 39 4.6614156 1997 22.0 20.00 39.0% 39 -0.745626 1998 22.0 20.00 35.0% 35 -0.141416 1999 22.0 20.00 35.0% 35 1.7832326 2000 22.0 20.00 31.0% 31 4.3026736 2001 22.0 20.00 31.0% 31 3.4582236 2002 22.0 20.00 31.0% 31 2.4659926 2003 22.0 20.00 31.0% 31 3.7406686 2004 22.0 20.00 28.0% 28 4.6538636 2005 22.0 20.00 26.0% 26 6.5458266 2006 22.0 19.00 24.0% 24 6.673286 2007 19.0 19.00 24.0% 24 5.069816 2008 19.0 0.00 21.0% 21 2.2071416 2009 19.0 0.00 20.0% 20 -5.079366 2010 19.0 0.00 19.0% 19 2.1516316 2011 20.0 0.00 19.0% 19 2.0485576 2012 20.0 0.00 19.0% 19 -1.197357 1981 22 29.12 40.0% 40 -0.858757 1982 22 28.80 40.0% 40 3.7902217 1983 22 28.80 40.0% 40 2.722369

7 1984 22 28.80 40.0% 40 4.220157 1985 22 28.80 50.0% 50 3.9822857 1986 22 28.80 50.0% 50 4.8089887 1987 22 28.00 50.0% 50 0.1629867 1988 22 28.00 50.0% 50 -0.191187 1989 22 28.00 50.0% 50 0.5125877 1990 22 28.00 40.0% 40 1.442517 1991 22 28.00 38.0% 38 1.0378757 1992 22 28.00 34.0% 34 1.6388147 1993 25 28.00 34.0% 34 -0.421927 1994 25 19.00 34.0% 34 5.1696317 1995 25 18.00 34.0% 34 2.5296417 1996 25 17.00 34.0% 34 2.2542217 1997 25 16.00 34.0% 34 2.7704877 1998 25 14.00 34.0% 34 1.7901217 1999 25 13.50 32.0% 32 2.2216547 2000 25 13.00 32.0% 32 3.1832067 2001 25 12.25 30.0% 30 0.3446397 2002 25 11.50 30.0% 30 0.1453857 2003 25 11.50 30.0% 30 0.1111487 2004 25 11.50 30.0% 30 2.0324617 2005 25 11.48 28.0% 28 2.1633197 2006 25 11.48 28.0% 28 3.055466


10/68

7 2007 25 11.48 25.0% 25 1.1337727 2008 25 11.48 25.0% 25 -1.365097 2009 25 26.04 25.0% 25 -6.169737 2010 25 18.67 25.0% 25 1.1270397 2011 25 18.64 25.0% 25 0.6889767 2012 25 26.48 25.0% 25 -0.731328 1981 0.0 0 n.a. 0 08 1982 0.0 0 n.a. 0 08 1983 0.0 0 n.a. 0 08 1984 0.0 0 n.a. 0 08 1985 0.0 0 n.a. 0 08 1986 0.0 0 n.a. 0 08 1987 0.0 0 n.a. 0 08 1988 0.0 0 n.a. 0 08 1989 0.0 0 n.a. 0 08 1990 0.0 0 n.a. 0 08 1991 - 0 n.a. 0 08 1992 10.0 0 n.a. 0 08 1993 10.0 0 n.a. 0 08 1994 10.0 0 n.a. 0 08 1995 10.0 0 n.a. 0 08 1996 10.0 0 n.a. 0 7.4637398 1997 18.0 0 n.a. 0 13.018488 1998 18.0 0 n.a. 0 7.8406038 1999 18.0 0 n.a. 0 0.4900948 2000 18.0 0 26.0% 26 10.18898 2001 18.0 0 26.0% 26 6.7034678 2002 18.0 0 26.0% 26 6.9884298 2003 18.0 0 26.0% 26 8.1703968 2004 18.0 0 26.0% 26 6.6791368 2005 18.0 0 24.0% 24 9.1117028 2006 18.0 0 23.0% 23 10.3063

8 2007 18.0 0 22.0% 22 7.6424258 2008 18.0 0 21.0% 21 -4.080088 2009 18.0 0 21.0% 21 -14.07248 2010 18.0 0 21.0% 21 2.5734098 2011 20.0 0 21.0% 21 9.5769768 2012 20.0 0 21.0% 21 3.9801919 1981 0 0 61.5% 61.5 0.8554379 1982 0 0 61.8% 61.75 2.4734189 1983 0 0 61.5% 61.5 2.4116369 1984 0 0 61.8% 61.75 2.5581759 1985 0 0 61.8% 61.75 2.8724389 1986 0 0 51.5% 51.5 2.3089159 1987 0 0 51.5% 51.5 3.1968759 1988 0 0 51.5% 51.5 4.9158589 1989 0 0 52.5% 52.5 4.6991069 1990 0 0 44.5% 44.5 0.0606039 1991 0 0 42.0% 42 -6.511939 1992 0 0 39.0% 39 -4.025799 1993 0 0 25.0% 25 -1.289479 1994 0 0 25.0% 25 3.2078989 1995 22 0 25.0% 25 3.5664329 1996 22 0 28.0% 28 3.2302579 1997 22 0 28.0% 28 5.890426


11/68


12/68


13/68

12 2012 23.0 10.00 20.0% 20 -6.2154313 1981 0 0.00 n.a. 0 2.85977313 1982 0 0.00 n.a. 0 2.90173313 1983 0 0.00 n.a. 0 0.87440713 1984 0 0.00 n.a. 0 2.8636713 1985 0 0.00 n.a. 0 -0.0715213 1986 0 0.00 n.a. 0 1.70829413 1987 0 0.00 n.a. 0 4.22597313 1988 25 0.00 n.a. 0 0.08802713 1989 25 17.00 50.0% 50 1.83942313 1990 25 15.00 40.0% 40 -2.494513 1991 25 12.00 40.0% 40 -11.88713 1992 25 25.00 40.0% 40 -3.0262413 1993 25 25.00 40.0% 40 -0.4626713 1994 25 20.00 36.0% 36 3.08816813 1995 25 20.00 18.0% 18 1.63091813 1996 25 25.00 18.0% 18 0.33307713 1997 25 22.00 18.0% 18 3.33515113 1998 25 22.00 18.0% 18 4.31589913 1999 25 30.00 18.0% 18 3.49042813 2000 25 30.00 18.0% 18 4.4963313 2001 25 30.00 18.0% 18 3.9503713 2002 25 30.00 18.0% 18 4.80411513 2003 25 30.00 18.0% 18 4.14831213 2004 25 26.00 16.0% 16 5.02950513 2005 25 38.00 16.0% 16 4.17140313 2006 25 36.00 17.3% 17.33 4.05907213 2007 20 36.00 20.0% 20 0.26991213 2008 20 36.00 20.0% 20 1.07096913 2009 20 36.00 20.0% 20 -6.6541413 2010 20 32.00 19.0% 19 1.48726913 2011 25 0.00 19.0% 19 1.888302

13 2012 25 0.00 19.0% 19 -1.4234814 1981 0 0.00 n.a. 0 3.08253414 1982 0 0.00 n.a. 0 0.79824214 1983 0 0.00 n.a. 0 -3.4381814 1984 0 0.00 n.a. 0 3.02744414 1985 0 0.00 n.a. 0 2.48243314 1986 0 0.00 n.a. 0 5.49486114 1987 0 0.00 n.a. 0 7.3631714 1988 0 0.00 n.a. 0 -1.6423514 1989 0 0.00 n.a. 0 -0.975514 1990 0 0.00 n.a. 0 0.38566614 1991 24.5 0.00 n.a. 0 -1.3734114 1992 24.5 0.00 n.a. 0 -4.5805314 1993 24.5 0.00 n.a. 0 0.28850214 1994 24.5 0.00 n.a. 0 2.7146214 1995 24.5 0.00 n.a. 0 -0.4250514 1996 24.5 0.00 n.a. 0 4.22083914 1997 24.5 0.00 n.a. 0 4.05725514 1998 24.5 0.00 n.a. 0 5.18436614 1999 24.5 0.00 n.a. 0 2.84299414 2000 24.5 33.41 30.0% 30 2.90598914 2001 24.5 33.08 30.0% 30 2.54931814 2002 24.5 32.75 18.0% 18 -0.7509


14/68

14 2003 24.5 30.75 18.0% 18 1.72750814 2004 24.5 29.75 18.0% 18 6.89321514 2005 24.5 26.75 18.0% 18 5.54600914 2006 24.5 0.00 18.0% 18 2.27963414 2007 24.5 0.00 18.0% 18 3.33712714 2008 24.5 0.00 15.0% 15 -0.6762114 2009 24.5 0.00 15.0% 15 -6.8800714 2010 24.5 27.00 18.0% 18 -3.9606714 2011 25.5 25.80 20.0% 20 2.36639814 2012 25.5 25.80 20.0% 20 1.04345715 1981 25 35.00 45.0% 45 015 1982 25 35.00 50.0% 50 015 1983 25 35.00 50.0% 50 015 1984 25 45.00 50.0% 50 015 1985 25 48.00 50.0% 50 015 1986 25 48.00 50.0% 50 015 1987 25 48.00 50.0% 50 015 1988 25 48.00 47.0% 47 015 1989 25 48.00 43.0% 43 015 1990 25 48.00 43.0% 43 015 1991 25 48.00 40.0% 40 015 1992 25 48.00 40.0% 40 015 1993 21 48.00 40.0% 40 015 1994 21 48.00 40.0% 40 015 1995 21 48.00 38.0% 38 015 1996 21 48.00 36.0% 36 015 1997 21 48.00 36.0% 36 015 1998 21 46.00 32.0% 32 015 1999 21 46.00 28.0% 28 015 2000 21 44.00 24.0% 24 015 2001 21 42.00 20.0% 20 3.63300815 2002 21 42.00 16.0% 16 3.87243

15 2003 21 42.00 12.5% 12.5 2.20612615 2004 21 42.00 12.5% 12.5 2.47198815 2005 21 42.00 12.5% 12.5 3.59435215 2006 21 42.00 12.5% 12.5 2.9197115 2007 21 41.00 12.5% 12.5 3.10744515 2008 21 41.00 1 2.5% 12.5 -3.6292915 2009 21 41.00 1 2.5% 12.5 -6.1615615 2010 21 41.00 1 2.5% 12.5 -1.1080915 2011 21 41.00 1 2.5% 12.5 -0.8385215 2012 21 41.00 12.5% 12.5 0.67283116 1981 12.0 0.00 n.a. 0 3.0746716 1982 12.0 0.00 n.a. 0 -0.085416 1983 12.0 0.00 n.a. 0 1.64485216 1984 12.0 0.00 n.a. 0 -0.4063716 1985 12.0 0.00 n.a. 0 1.6393816 1986 12.0 0.00 n.a. 0 3.18263216 1987 12.0 0.00 n.a. 0 5.47032916 1988 15.0 0.00 n.a. 0 0.34747316 1989 15.0 0.00 n.a. 0 -0.8276416 1990 15.0 0.00 n.a. 0 3.57996816 1991 15.0 0.00 n.a. 0 1.41020516 1992 15.0 0.00 n.a. 0 2.04020316 1993 18.0 0.00 n.a. 0 2.788036


15/68

16 1994 18.0 0.00 n.a. 0 4.19861716 1995 18.0 0.00 n.a. 0 3.72316 1996 18.0 0.00 n.a. 0 2.76568616 1997 17.0 0.00 n.a. 0 0.82088816 1998 17.0 0.00 n.a. 0 1.76339116 1999 17.0 0.00 n.a. 0 0.75720916 2000 17.0 20.00 36.0% 36 6.40580816 2001 17.0 20.00 36.0% 36 -2.5477116 2002 17.0 20.00 36.0% 36 -2.5579716 2003 17.0 18.00 36.0% 36 -0.3041916 2004 17.0 25.00 35.0% 35 3.00734816 2005 18.0 23.00 34.0% 34 3.10665416 2006 18.0 22.00 31.0% 31 3.7439316 2007 16.5 21.00 29.0% 29 3.63961316 2008 16.5 16.00 27.0% 27 2.19646716 2009 16.5 15.00 26.0% 26 -1.5445716 2010 16.5 14.00 25.0% 25 3.75177416 2011 16.0 14.00 24.0% 24 2.65732416 2012 16.0 14.00 25.0% 25 1.4959217 1981 15 13.00 36.3% 36.25 0.72323217 1982 15 13.00 41.3% 41.34 0.33922517 1983 15 27.00 46.4% 46.4 1.13249117 1984 15 27.00 46.4% 46.4 3.20278317 1985 15 27.00 46.4% 46.4 2.76838117 1986 15 22.00 46.4% 46.4 2.85436717 1987 15 22.00 46.4% 46.4 3.1814317 1988 18 22.00 46.4% 46.4 4.14404217 1989 18 22.00 46.4% 46.4 3.31086217 1990 18 22.00 46.4% 46.4 1.9004417 1991 18 22.00 47.8% 47.8 1.46817617 1992 18 22.00 52.2% 52.2 0.76580817 1993 19 22.00 52.2% 52.2 -0.9134

17 1994 19 22.00 53.2% 53.2 2.13021517 1995 19 22.00 53.2% 53.2 2.88520217 1996 19 22.00 53.2% 53.2 1.10626517 1997 19 22.00 53.2% 53.2 1.81213217 1998 19 26.50 37.0% 37 1.41897917 1999 19 26.50 37.0% 37 1.43402917 2000 19 25.50 37.0% 37 3.60664817 2001 20 24.00 36.0% 36 1.7998617 2002 20 24.00 36.0% 36 0.13476317 2003 20 29.00 34.0% 34 -0.8226317 2004 20 29.00 33.0% 33 0.73277117 2005 20 33.00 33.0% 33 0.1877517 2006 20 33.00 33.0% 33 1.61900917 2007 20 27.00 33.0% 33 0.94017617 2008 20 27.00 2 7.5% 27.5 -1.9110217 2009 20 27.00 2 7.5% 27.5 -6.0604417 2010 20 27.00 27.5% 27.5 1.234417 2011 20 27.00 27.5% 27.5 0.07964217 2012 20 27.00 2 7.5% 27.5 -2.8440618 1981 0.0 0.00 n.a. 0 3.41000418 1982 0.0 0.00 n.a. 0 2.67753418 1983 0.0 0.00 n.a. 0 2.36075618 1984 0.0 0.00 n.a. 0 3.803264


16/68

18 1985 0.0 0.00 n.a. 0 5.68525118 1986 0.0 0.00 n.a. 0 2.20643218 1987 0.0 0.00 n.a. 0 3.59665818 1988 0.0 0.00 n.a. 0 6.69053818 1989 0.0 0.00 n.a. 0 4.93965518 1990 0.0 0.00 50.0% 49.98 5.2126218 1991 3.0 0.00 50.0% 49.98 3.00416518 1992 3.0 0.00 50.0% 49.98 0.5690718 1993 3.0 0.00 50.0% 49.98 -0.0758718 1994 3.0 0.00 50.0% 49.98 0.52053518 1995 3.0 0.00 50.0% 49.98 1.5538818 1996 3.0 0.00 50.0% 49.98 2.34733118 1997 3.0 0.00 50.0% 49.98 1.32973718 1998 3.0 0.00 46.4% 46.36 -2.2504518 1999 3.0 0.00 40.9% 40.87 -0.3884618 2000 3.0 20.00 40.9% 40.87 2.08017518 2001 5.0 20.00 40.9% 40.87 0.13525418 2002 5.0 20.00 40.9% 40.87 0.05661918 2003 5.0 20.00 40.9% 40.87 1.46775818 2004 5.0 20.00 39.5% 39.54 2.32627918 2005 5.0 20.00 39.5% 39.54 1.29321418 2006 5.0 20.00 39.5% 39.54 1.70643618 2007 5.0 10.00 39.5% 39.54 2.18038918 2008 5.0 10.00 39.5% 39.54 -0.9899418 2009 5.0 10.00 39.5% 39.54 -5.4187818 2010 5.0 10.00 39.5% 39.54 4.74038118 2011 5.0 10.00 39.5% 39.54 -0.8556718 2012 5.0 10.00 39.5% 39.54 2.14942119 1981 10 n.a. n.a. 0 4.52079719 1982 10 n.a. n.a. 0 5.67940419 1983 10 n.a. n.a. 0 9.15393119 1984 10 n.a. n.a. 0 6.775303

19 1985 10 n.a. n.a. 0 5.75560219 1986 10 n.a. n.a. 0 9.60354819 1987 10 n.a. n.a. 0 10.0592219 1988 10 n.a. n.a. 0 9.58686519 1989 10 n.a. n.a. 0 5.72439119 1990 10 n.a. n.a. 0 7.9100719 1991 10 n.a. n.a. 0 8.38440619 1992 10 n.a. n.a. 0 4.91788219 1993 10 n.a. n.a. 0 5.18702219 1994 10 n.a. n.a. 0 7.56719919 1995 10 n.a. n.a. 0 7.61952219 1996 10 n.a. n.a. 0 5.98327919 1997 10 n.a. n.a. 0 3.67399519 1998 10 n.a. n.a. 0 -7.5245719 1999 10 n.a. n.a. 0 8.71127319 2000 10 20.00 30.8% 30.8 7.58383519 2001 10 20.00 30.8% 30.8 3.20724119 2002 10 18.00 29.7% 29.7 6.55376519 2003 10 18.00 29.7% 29.7 2.29369219 2004 10 18.00 29.7% 29.7 4.22701819 2005 10 17.00 27.5% 27.5 3.74335719 2006 10 17.00 27.5% 27.5 4.66988219 2007 10 17.00 27.5% 27.5 4.61704


17/68

19 2008 10 17.00 27.5% 27.5 1.56482219 2009 10 16.00 2 4.2% 24.2 -0.1557619 2010 10 15.00 24.2% 24.2 5.82964419 2011 10 15.00 24.2% 24.2 2.91357319 2012 10 15.00 24.2% 24.2 1.58493720 1981 10 0.00 n.a. 0 -0.8436720 1982 10 0.00 n.a. 0 1.04829520 1983 10 0.00 n.a. 0 2.96175420 1984 10 0.00 n.a. 0 6.0778520 1985 10 0.00 n.a. 0 2.59324620 1986 10 0.00 n.a. 0 9.49157420 1987 10 0.00 n.a. 0 3.27946720 1988 12 0.00 n.a. 0 7.67910620 1989 12 0.00 n.a. 0 8.73531220 1990 12 0.00 n.a. 0 4.00981120 1991 12 0.00 n.a. 0 7.19840920 1992 12 0.00 n.a. 0 0.47607720 1993 15 0.00 n.a. 0 2.81121920 1994 15 0.00 n.a. 0 2.4166320 1995 15 0.00 n.a. 0 0.017320 1996 15 0.00 n.a. 0 0.14274620 1997 15 0.00 n.a. 0 4.61812620 1998 15 0.00 n.a. 0 5.17489420 1999 15 0.00 n.a. 0 6.96585720 2000 15 6.00 37.5% 37.45 6.99405520 2001 15 14.00 37.5% 37.45 1.30466120 2002 15 8.00 30.4% 30.38 3.00534120 2003 15 8.00 30.4% 30.38 0.43752820 2004 15 8.00 30.4% 30.38 2.8976520 2005 15 8.00 30.4% 30.38 3.6548320 2006 15 8.00 29.6% 29.63 3.27548620 2007 15 8.00 29.6% 29.63 4.954559

20 2008 15 8.00 29.6% 29.63 -2.4931820 2009 15 8.00 28.6% 28.59 -7.2889920 2010 15 8.00 28.6% 28.59 1.23648320 2011 15 8.00 2 8.8% 28.8 -0.3350320 2012 15 8.00 2 8.8% 28.8 -2.6352621 1981 10 6.00 42.0% 42 6.40817521 1982 10 6.00 42.0% 42 -2.6574921 1983 10 6.00 42.0% 42 -6.0701321 1984 10 6.00 42.0% 42 1.61429921 1985 10 6.00 42.0% 42 0.60601521 1986 10 6.00 42.0% 42 -5.633621 1987 10 10.00 40.6% 40.6 -0.1423521 1988 15 10.00 39.2% 39.2 -0.7591921 1989 15 10.00 37.0% 37 2.10808721 1990 15 10.00 36.0% 36 2.932121 1991 15 10.00 35.0% 35 2.07224421 1992 15 10.00 35.0% 35 1.47219321 1993 10 10.00 34.8% 34.8 1.9088621 1994 10 10.00 34.0% 34 2.61386821 1995 10 10.00 34.0% 34 -7.5874121 1996 10 10.00 34.0% 34 3.90447521 1997 15 10.00 34.0% 34 5.0531321 1998 15 10.00 34.0% 34 2.923192


18/68

21 1999 15 10.00 35.0% 35 1.02349321 2000 15 10.00 35.0% 35 3.71832521 2001 15 10.00 35.0% 35 -1.9890121 2002 15 10.00 35.0% 35 -1.1663921 2003 15 10.00 34.0% 34 0.17182821 2004 15 10.00 33.0% 33 3.03209721 2005 15 10.00 30.0% 30 1.77618521 2006 15 10.00 29.0% 29 3.70440421 2007 15 10.00 28.0% 28 1.8643221 2008 15 6.40 28.0% 28 0.13180321 2009 15 6.40 28.0% 28 -5.8911221 2010 15 6.40 30.0% 30 3.76198421 2011 16 6.40 30.0% 30 2.69752121 2012 16 6.40 30.0% 30 2.50785922 1981 18 26.00 48.0% 48 -1.4619522 1982 18 26.75 48.0% 48 -1.6925922 1983 18 26.00 48.0% 48 1.68361922 1984 18 26.00 43.0% 43 2.65340422 1985 18 25.00 43.0% 43 2.10293522 1986 18 25.00 42.0% 42 2.21813122 1987 18 25.00 42.0% 42 1.28651522 1988 20 24.00 42.0% 42 2.77504322 1989 20 24.00 35.0% 35 3.79556922 1990 20 50.00 35.0% 35 3.46827822 1991 20 50.00 35.0% 35 1.63505522 1992 20 50.00 35.0% 35 0.94001522 1993 17.5 50.00 35.0% 35 0.5542522 1994 17.5 50.00 35.0% 35 2.34216822 1995 17.5 50.00 35.0% 35 2.60797322 1996 17.5 50.00 35.0% 35 2.93057822 1997 17.5 50.00 35.0% 35 3.74286522 1998 17.5 50.00 35.0% 35 3.284734

22 1999 17.5 7.50 35.0% 35 3.98997322 2000 17.5 8.55 35.0% 35 3.20074422 2001 17.5 8.20 35.0% 35 1.15930222 2002 17.5 8.45 3 4.5% 34.5 -0.5603622 2003 19 7.20 3 4.5% 34.5 -0.1367422 2004 19 7.95 34.5% 34.5 1.88189622 2005 19 9.35 31.5% 31.5 1.80831722 2006 19 9.75 29.6% 29.6 3.22825622 2007 19 10.25 25.5% 25.5 3.6948522 2008 19 10.70 25.5% 25.5 1.40849322 2009 19 10.85 2 5.5% 25.5 -4.1617222 2010 19 10.80 25.5% 25.5 1.0082222 2011 19 10.80 25.0% 25 0.47489422 2012 19 10.80 25.0% 25 -1.6866823 1981 0 35.00 45.0% 45 1.19870123 1982 0 27.50 45.0% 45 -0.2420723 1983 0 31.30 45.0% 45 3.52360723 1984 0 32.00 45.0% 45 5.59571623 1985 0 33.00 45.0% 45 5.03895123 1986 0 24.00 48.0% 48 3.667223 1987 10 30.00 48.0% 48 1.30473123 1988 10 29.00 28.0% 28 -0.708423 1989 10 28.00 33.0% 33 0.581441


19/68

23 1990 10 28.00 33.0% 33 1.57663723 1991 10 28.00 33.0% 33 2.61531923 1992 10 28.00 33.0% 33 2.92736323 1993 12.5 28.00 33.0% 33 2.17658923 1994 12.5 28.00 33.0% 33 4.45497623 1995 12.5 28.00 33.0% 33 3.64688523 1996 12.5 25.00 33.0% 33 4.56838923 1997 12.5 24.00 33.0% 33 4.8227123 1998 12.5 21.75 33.0% 33 2.07323823 1999 12.5 21.00 33.0% 33 1.32948223 2000 12.5 21.00 33.0% 33 2.58559123 2001 12.5 21.00 33.0% 33 1.47523123 2002 12.5 21.00 33.0% 33 0.95617923 2003 12.5 21.00 33.0% 33 0.39032723 2004 12.5 21.00 33.0% 33 3.34850423 2005 12.5 21.00 33.0% 33 1.89260423 2006 12.5 21.00 33.0% 33 1.47818423 2007 12.5 21.00 33.0% 33 1.59631623 2008 12.5 16.75 30.0% 30 -1.1718623 2009 12.5 21.00 30.0% 30 -2.8676123 2010 12.5 19.25 30.0% 30 -0.7657523 2011 12.5 17.50 28.0% 28 -0.0866823 2012 15 17.50 28.0% 28 1.74010724 1981 20.0 6.00 50.8% 50.8 4.11349724 1982 20.0 6.00 50.8% 50.8 -0.4068424 1983 20.0 4.00 50.8% 50.8 1.43598624 1984 20.0 3.50 50.8% 50.8 4.11730824 1985 20.0 3.00 50.8% 50.8 0.1602324 1986 20.0 3.00 50.8% 50.8 2.28410524 1987 20.0 3.00 50.8% 50.8 -1.334524 1988 20.0 10.00 50.8% 50.8 1.54821224 1989 20.0 10.00 50.8% 50.8 0.04848

24 1990 20.0 10.00 50.8% 50.8 -0.5985124 1991 20.0 7.50 50.8% 50.8 -5.7728424 1992 20.0 0.00 28.0% 28 0.05947924 1993 20.0 0.00 28.0% 28 5.15951424 1994 20.0 0.00 28.0% 28 3.62495224 1995 20.0 0.00 28.0% 28 2.66090624 1996 20.0 0.00 28.0% 28 1.62432524 1997 23.0 0.00 28.0% 28 1.38018324 1998 23.0 0.00 28.0% 28 0.41532324 1999 23.0 0.00 28.0% 28 4.5671824 2000 23.0 23.85 28.0% 28 1.65656224 2001 23.0 22.40 28.0% 28 2.97261224 2002 23.0 27.20 28.0% 28 3.07790724 2003 24.0 25.26 28.0% 28 1.86118324 2004 24.0 25.70 28.0% 28 1.98499124 2005 24.0 23.80 28.0% 28 2.05799824 2006 24.0 20.80 28.0% 28 0.45820524 2007 25.0 21.60 28.0% 28 2.49221624 2008 25.0 22.30 28.0% 28 -2.7843324 2009 25.0 21.55 28.0% 28 -0.1544324 2010 25.0 21.55 28.0% 28 -0.9568224 2011 25.0 30.6 28.0% 28 0.21858324 2012 25.0 31.3 28.0% 28 2.324301


20/68

25 1981 0.0 0 n.a. 0 025 1982 0.0 0 n.a. 0 025 1983 0.0 0 n.a. 0 025 1984 0.0 0 n.a. 0 025 1985 0.0 0 n.a. 0 025 1986 0.0 0 n.a. 0 025 1987 0.0 0 n.a. 0 025 1988 0.0 0 n.a. 0 025 1989 0.0 0 n.a. 0 025 1990 0.0 0 n.a. 0 025 1991 0.0 0 n.a. 0 -7.3447925 1992 0.0 30.00 40.0% 40 2.20106625 1993 0.0 30.00 40.0% 40 3.47468325 1994 22 33.00 40.0% 40 5.07085625 1995 22 33.00 40.0% 40 6.80679925 1996 22 33.00 40.0% 40 6.15812725 1997 22 32.00 38.0% 38 7.0162125 1998 22 30.00 36.0% 36 4.94410625 1999 22 30.00 34.0% 34 4.53287725 2000 22 30.00 30.0% 30 4.81972625 2001 22 28.0% 28 1.74953825 2002 22 30.00 28.0% 28 1.49049825 2003 22 30.00 27.0% 27 3.93728625 2004 22 30.00 19.0% 19 5.40645825 2005 22 30.00 19.0% 19 3.66259825 2006 22 30.00 19.0% 19 6.29482525 2007 22 30.00 19.0% 19 6.84327925 2008 22 30.00 19.0% 19 5.11221425 2009 22 32.00 19.0% 19 1.53117625 2010 22 32.00 19.0% 19 3.9834925 2011 22 32.00 19.0% 19 3.50275925 2012 23 32.00 19.0% 19 1.795586

26 1981 0.0 8.61 49.0% 48.96 0.74080126 1982 0.0 10.51 50.7% 50.72 1.51289426 1983 0.0 10.51 55.1% 55.12 -0.635226 1984 0.0 10.51 55.1% 55.12 -2.2565826 1985 0.0 8.61 55.1% 55.12 2.52660626 1986 0.0 9.08 50.3% 50.28 4.04627926 1987 16.0 8.61 48.1% 48.08 6.41006326 1988 16.0 6.70 48.1% 48.08 7.60090326 1989 16.0 20.00 40.2% 40.15 6.59607126 1990 16.0 20.00 40.2% 40.15 4.17732926 1991 16.0 25.00 39.6% 39.6 4.52882326 1992 16.0 25.00 39.6% 39.6 1.06843726 1993 16.0 25.00 39.6% 39.6 -2.1672926 1994 16.0 25.00 39.6% 39.6 0.74795326 1995 16.0 25.00 39.6% 39.6 4.00939926 1996 16.0 25.00 39.6% 39.6 3.40515226 1997 17.0 25.00 37.4% 37.4 4.06276826 1998 17.0 25.00 37.4% 37.4 4.74220826 1999 17.0 15.00 37.4% 37.4 3.63669226 2000 17.0 15.00 35.2% 35.2 3.36798126 2001 17.0 14.00 35.2% 35.2 1.30935426 2002 17.0 14.00 33.0% 33 0.03162626 2003 17.0 14.00 33.0% 33 -1.60079


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26 2004 17.0 14.00 27.5% 27.5 0.9714426 2005 19.0 13.00 27.5% 27.5 0.32176426 2006 19.0 13.00 27.5% 27.5 1.11359426 2007 21.0 13.00 26.5% 26.5 2.13385326 2008 21.0 13.00 2 6.5% 26.5 -0.1410226 2009 21.0 13.00 26.5% 26.5 -3.000326 2010 21.0 13.58 26.5% 26.5 1.88979926 2011 20.0 14.00 2 6.5% 26.5 -0.4989226 2012 23.0 14.00 3 1.5% 31.5 -2.9465927 1981 0.0 0.00 n.a. 0 027 1982 0.0 0.00 n.a. 0 027 1983 0.0 0.00 n.a. 0 027 1984 0.0 0.00 n.a. 0 027 1985 0.0 0.00 n.a. 0 2.8031927 1986 0.0 0.00 n.a. 0 3.52347927 1987 0.0 0.00 n.a. 0 1.89094127 1988 0.0 0.00 n.a. 0 1.40265227 1989 0.0 0.00 n.a. 0 0.72206427 1990 0.0 0.00 n.a. 0 -3.0979227 1991 0.0 0.00 n.a. 0 -14.6427 1992 0.0 0.00 n.a. 0 -6.7517727 1993 0.0 20.00 45.0% 45 -4.066927 1994 0.0 20.00 40.0% 40 5.78784627 1995 23 20.00 40.0% 40 5.53421627 1996 23 20.00 40.0% 40 6.71524327 1997 23 20.00 40.0% 40 4.24890927 1998 23 20.00 40.0% 40 4.22107627 1999 23 20.00 40.0% 40 -0.064327 2000 23 20.00 29.0% 29 1.50571427 2001 23 20.00 29.0% 29 3.67154827 2002 23 20.00 25.0% 25 4.57921827 2003 23 20.00 25.0% 25 4.764296

27 2004 23 20.00 19.0% 19 5.00254727 2005 19 20.00 19.0% 19 6.56487627 2006 19 20.00 19.0% 19 8.25682527 2007 19 20.00 19.0% 19 10.3729727 2008 19 20.00 19.0% 19 5.56841827 2009 19 20.00 19.0% 19 -5.1414927 2010 19 20.00 19.0% 19 3.96208627 2011 19 20.00 19.0% 19 3.60511527 2012 20 20.00 19.0% 19 1.57640928 1981 0 0.00 n.a. 0 028 1982 0 0.00 n.a. 0 028 1983 0 0.00 n.a. 0 028 1984 0 0.00 n.a. 0 028 1985 0 0.00 n.a. 0 028 1986 0 0.00 n.a. 0 028 1987 0 0.00 n.a. 0 028 1988 0 0.00 n.a. 0 028 1989 0 0.00 n.a. 0 028 1990 0 0.00 n.a. 0 028 1991 0 0.00 n.a. 0 -8.9578828 1992 0 0.00 n.a. 0 -5.3249128 1993 0 0.00 n.a. 0 3.08878728 1994 0 0.00 n.a. 0 5.449416


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28 1995 0 0.00 n.a. 0 3.62021128 1996 0 0.00 n.a. 0 3.71256228 1997 0 0.00 n.a. 0 5.09854928 1998 0 0.00 n.a. 0 3.7409528 1999 0 0.00 n.a. 0 5.25040728 2000 0 0.77 25.0% 25 3.95728328 2001 19 0.77 25.0% 25 2.77763328 2002 19 0.77 25.0% 25 3.69827328 2003 20 0.77 25.0% 25 2.86800528 2004 20 0.77 25.0% 25 4.33494228 2005 20 0.77 25.0% 25 3.82726228 2006 20 0.77 25.0% 25 5.5123628 2007 20 0.77 23.0% 23 6.27423128 2008 20 0.77 22.0% 22 3.425628 2009 20 0.77 21.0% 21 -8.8356128 2010 20 0.77 20.0% 20 0.93840728 2011 20 0.77 20.0% 20 0.4910328 2012 20 0.77 20.0% 20 -2.751529 1981 0 15.74 33.0% 33 -0.9303429 1982 0 16.55 33.0% 33 0.70678129 1983 0 16.76 33.0% 33 1.29059929 1984 0 17.22 35.0% 35 1.36948729 1985 0 17.22 35.0% 35 1.94792729 1986 0 16.85 35.0% 35 2.94036529 1987 12 16.85 35.0% 35 5.28700929 1988 12 26.00 35.0% 35 4.86351329 1989 12 26.00 35.0% 35 4.6226729 1990 12 26.00 35.0% 35 3.62388829 1991 12 26.00 35.0% 35 2.31263629 1992 12 22.00 35.0% 35 0.59673729 1993 12 22.00 35.0% 35 -1.3387229 1994 12 22.00 35.0% 35 2.10814

29 1995 12 22.00 35.0% 35 2.51734329 1996 12 22.00 35.0% 35 2.18049529 1997 16 19.55 35.0% 35 3.59519129 1998 16 19.55 35.0% 35 4.10338729 1999 16 20.17 35.0% 35 4.20770329 2000 16 20.17 35.0% 35 4.17069229 2001 16 20.17 35.0% 35 2.50528229 2002 16 20.17 35.0% 35 1.23471629 2003 16 15.84 35.0% 35 1.39466429 2004 16 15.84 35.0% 35 1.59723629 2005 16 15.84 35.0% 35 1.89746629 2006 16 15.84 35.0% 35 2.38166629 2007 16 18.27 32.5% 32.5 1.72104929 2008 16 18.27 30.0% 30 -0.6071429 2009 16 18.27 30.0% 30 -4.5715629 2010 16 18.27 30.0% 30 -0.55329 2011 16 14.00 30.0% 30 -0.1742429 2012 18 16.00 30.0% 30 -1.7337330 1981 23.46 2.00 57.8% 57.8 -0.3228730 1982 23.46 2.00 57.8% 57.8 1.19077530 1983 23.46 3.00 58.1% 58.1 1.85451530 1984 23.46 3.00 56.6% 56.6 4.13486530 1985 23.46 4.00 56.6% 56.6 1.991774


23/68

30 1986 23.46 4.00 56.6% 56.6 2.45277330 1987 23.46 13.00 56.6% 56.6 3.00954830 1988 23.46 20.00 56.6% 56.6 2.08876130 1989 23.46 17.00 60.1% 60.1 1.97219130 1990 23.46 10.00 53.0% 53 -0.0207630 1991 23.46 20.00 30.0% 30 -1.8175230 1992 23.46 20.00 30.0% 30 -1.7366330 1993 25 20.00 30.0% 30 -2.6328130 1994 25 20.00 28.0% 28 3.2760230 1995 25 25.00 28.0% 28 3.39459430 1996 25 25.00 28.0% 28 1.45063330 1997 25 25.00 28.0% 28 2.64962230 1998 25 25.00 28.0% 28 4.14712230 1999 25 25.00 28.0% 28 4.57831130 2000 25 22.00 28.0% 28 4.28460330 2001 25 22.00 28.0% 28 0.99081630 2002 25 22.00 28.0% 28 2.15043930 2003 25 22.00 28.0% 28 1.95562530 2004 25 22.00 28.0% 28 3.82571230 2005 25 22.00 28.0% 28 2.74902530 2006 25 22.00 28.0% 28 3.71217130 2007 25 22.00 28.0% 28 2.5509530 2008 25 40.00 28.0% 28 -1.3846630 2009 25 40.00 2 6.3% 26.3 -5.8333830 2010 25 40.00 26.3% 26.3 5.65228330 2011 25 40.00 26.3% 26.3 2.1582230 2012 25 40.00 26.3% 26.3 0.23881131 1981 0 1.10 33.0% 33.04827 1.04702831 1982 0 1.10 33.0% 33.04827 -1.8843831 1983 0 1.10 33.0% 33.04827 0.20847531 1984 0 1.10 32.9% 32.86612 2.63920431 1985 0 1.10 31.9% 31.86612 3.216945

31 1986 0 1.10 31.7% 31.68397 1.32994631 1987 0 1.10 31.7% 31.68761 0.94940431 1988 0 1.10 30.6% 30.59472 2.52134731 1989 0 0.77 30.6% 30.59654 3.49064331 1990 0 0.77 30.6% 30.59654 2.61546631 1991 0 0.77 27.7% 27.72101 -2.1464931 1992 0 0.77 28.0% 28.03436 -1.1397231 1993 0 0.77 28.5% 28.46679 -1.0314231 1994 0 0.77 28.5% 28.46679 0.46568631 1995 0 0.77 28.5% 28.46924 -0.1883531 1996 6.5 0.77 28.5% 28.46924 0.04187431 1997 6.5 0.77 28.5% 28.46924 1.79670231 1998 6.5 0.77 27.8% 27.79846 2.42938531 1999 6.5 0.77 25.1% 25.09419 0.9136731 2000 6.5 0.77 24.9% 24.92549 3.09023731 2001 7.5 0.77 24.7% 24.69936 0.60453731 2002 7.5 0.77 24.4% 24.41535 -0.5696431 2003 7.6 0.77 24.1% 24.09982 -0.7182431 2004 7.6 0.77 24.1% 24.09982 1.71948131 2005 7.6 0.77 21.3% 21.32 2.03918931 2006 7.6 0.77 21.3% 21.32 3.10249431 2007 7.6 0.77 21.3% 21.32328 2.92179331 2008 7.6 0.77 21.2% 21.17444 0.874351


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31 2009 7.6 0.77 21.2% 21.17444 -3.1544931 2010 7.6 0.77 21.2% 21.17444 1.88646931 2011 7.6 0.77 21.2% 21.17444 0.66476631 2012 8 0.77 21.2% 21.17444 -0.0218332 1981 0.0 0 n.a. 0 2.45078232 1982 0.0 0 n.a. 0 1.17417832 1983 0.0 0 n.a. 0 2.57460132 1984 0.0 0 n.a. 0 4.34983632 1985 0.0 0 n.a. 0 2.03711532 1986 10.0 0 n.a. 0 4.86092332 1987 10.0 0 n.a. 0 7.38571632 1988 10.0 0 n.a. 0 0.44153732 1989 10.0 0 n.a. 0 -1.4866732 1990 10.0 0 n.a. 0 7.38657332 1991 10.0 0 n.a. 0 -0.9610432 1992 10.0 0 n.a. 0 3.33455432 1993 10.0 0 n.a. 0 5.94689932 1994 10.0 0 n.a. 0 -6.1579732 1995 10.0 0 n.a. 0 6.20286732 1996 10.0 0 n.a. 0 5.71740532 1997 15.0 0 n.a. 0 5.92065432 1998 15.0 0 n.a. 0 0.74661132 1999 15.0 0 n.a. 0 -4.8178432 2000 15.0 20.00 33.0% 33 5.20142432 2001 17.0 20.00 33.0% 33 -7.0595132 2002 17.0 20.00 33.0% 33 4.65845832 2003 18.0 20.00 30.0% 30 3.80299832 2004 18.0 20.00 33.0% 33 7.87830632 2005 18.0 20.00 30.0% 30 6.96558232 2006 18.0 20.00 20.0% 20 5.51767132 2007 18.0 20.00 20.0% 20 3.35801132 2008 18.0 20.00 20.0% 20 -0.58145

32 2009 18.0 20.00 20.0% 20 -5.9982632 2010 18.0 20.00 20.0% 20 7.8004432 2011 18.0 20.00 20.0% 20 7.40138732 2012 18.0 20.00 20.0% 20 0.94250133 1981 15 40.00 52.0% 52 -1.3578133 1982 15 40.00 52.0% 52 2.12966833 1983 15 40.00 50.0% 50 3.58901533 1984 15 40.00 45.0% 45 2.50856533 1985 15 40.00 40.0% 40 3.36452833 1986 15 40.00 35.0% 35 3.77170533 1987 15 40.00 35.0% 35 4.33997933 1988 15 40.00 35.0% 35 4.79912233 1989 15 40.00 35.0% 35 2.01554333 1990 15 40.00 34.0% 34 0.47845633 1991 15 40.00 33.0% 33 -1.5972233 1992 15 25.00 33.0% 33 1.02116633 1993 17.5 25.00 33.0% 33 3.24267133 1994 17.5 25.00 33.0% 33 4.68655433 1995 17.5 25.00 33.0% 33 3.25985833 1996 17.5 24.00 33.0% 33 3.22813133 1997 17.5 23.00 31.0% 31 4.08201733 1998 17.5 23.00 31.0% 31 3.26567133 1999 17.5 23.00 30.0% 30 2.595725


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33 2000 17.5 22.00 30.0% 30 3.99004733 2001 17.5 22.00 30.0% 30 1.81242633 2002 17.5 22.00 30.0% 30 1.91956133 2003 17.5 22.00 30.0% 30 3.52931233 2004 17.5 22.00 30.0% 30 2.65337933 2005 17.5 22.00 30.0% 30 2.62379833 2006 17.5 22.00 30.0% 30 2.12532733 2007 17.5 22.00 30.0% 30 2.76411633 2008 17.5 40.00 28.0% 28 -1.4271133 2009 17.5 40.00 28.0% 28 -5.8109433 2010 17.5 40.00 28.0% 28 0.90854433 2011 17.5 40.00 26.0% 26 0.34183833 2012 20 40.00 24.0% 24 -0.62746


26/68

id year gst iit cit gr 1 1981 0 32.00 46 1.7732761 1982 0 30.67 46 1.530841 1983 0 30.00 46 -3.528461 1984 0 26.67 46 3.5668571 1985 0 25.00 46 3.6382271 1986 0 24.42 49 2.886611 1987 0 24.00 49 1.082441 1988 0 24.00 39 3.9340941 1989 0 21.00 39 2.1756731 1990 0 20.50 39 2.0641691 1991 0 20.00 39 -1.612961 1992 0 20.00 39 -0.782981 1993 0 20.00 33 3.0972351 1994 0 20.00 33 2.9529181 1995 0 20.00 36 2.7410141 1996 0 20.00 36 2.6362291 1997 0 20.00 36 2.7446891 1998 0 20.00 36 3.4404061 1999 0 20.00 36 3.7620881 2000 0 17.00 34 2.6152521 2001 0 17.00 30 0.5347321 2002 0 17.00 30 2.6524931 2003 10 17.00 30 1.8858461 2004 10 17.00 30 2.9469961 2005 10 15.00 30 1.8339741 2006 10 15.00 30 1.5337841 2007 10 15.00 30 2.2175331 2008 10 15.00 30 1.9807611 2009 10 15.00 30 -0.192621 2010 10 15.00 30 0.7620521 2011 10 15.00 30 1.246616

1 2012 10 15.00 30 1.7581012 1981 18.0 28.00 55 -0.398622 1982 18.0 27.00 55 1.9381212 1983 18.0 27.00 55 3.1396282 1984 18.0 27.00 55 0.0575742 1985 18.0 27.00 55 2.4505662 1986 18.0 27.00 55 2.2364022 1987 18.0 27.00 55 1.2930452 1988 20.0 27.00 55 3.1497472 1989 20.0 22.00 30 3.4201022 1990 20.0 22.00 30 3.5535482 1991 20.0 22.00 30 2.4139862 1992 20.0 22.00 30 0.9760922 1993 20.0 22.00 30 -0.298752 1994 20.0 22.00 34 2.0087622 1995 20.0 22.00 34 2.5109132 1996 20.0 22.00 34 2.3283872 1997 20.0 22.00 34 2.1930442 1998 20.0 22.00 34 3.6717232 1999 20.0 22.00 34 3.3378752 2000 20.0 21.00 34 3.4186022 2001 20.0 21.00 34 0.4720592 2002 20.0 21.00 34 1.194645


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2 2003 20.0 21.00 34 0.3757622 2004 20.0 21.00 34 1.9550712 2005 20.0 38.33 25 1.7054212 2006 20.0 38.33 25 3.1581012 2007 20.0 38.33 25 3.304322 2008 20.0 38.33 25 0.9965642 2009 20.0 36.50 25 -4.147832 2010 20.0 36.50 25 1.4720292 2011 20.0 36.50 25 2.4209692 2012 20.0 36.50 25 0.4078813 1981 16 19.85 48 -0.276653 1982 16 24.10 48 0.6223293 1983 16 24.10 45 0.3198123 1984 16 24.10 45 2.4679213 1985 16 24.10 45 1.6215193 1986 16 24.20 45 1.786473 1987 16 24.10 43 2.2194783 1988 19 24.00 43 4.3907953 1989 19 30.00 43 3.0939993 1990 19 30.00 41 2.8302683 1991 19 30.00 39 1.4553723 1992 19 30.00 39 1.1195663 1993 19 30.00 40.17 -1.3483 1994 19 30.00 40.17 2.9093193 1995 19 30.00 40.17 2.170553 1996 19 30.00 40.17 1.226433 1997 21 30.00 40.17 3.4844253 1998 21 30.00 40.17 1.7115493 1999 21 30.00 40.17 3.3029643 2000 21 30.00 40.2 3.4185073 2001 21 30.00 40.2 0.46153 2002 21 30.00 40.17 0.906307

3 2003 21 30.00 33.99 0.3856943 2004 21 30.00 33.99 2.8283183 2005 21 30.00 33.99 1.1929573 2006 21 30.00 33.99 1.9916243 2007 21 30.00 33.99 2.1304773 2008 21 30.00 33.99 0.1905463 2009 21 30.00 33.99 -3.57953 2010 21 30.00 33.99 1.3925613 2011 21 30.00 33.99 0.3674573 2012 21 30.00 33.99 -0.982414 1981 0.0 16.00 50.92 2.2269974 1982 0.0 16.00 49.53 -4.023064 1983 0.0 16.00 48.27 1.6928884 1984 0.0 16.00 47.63 4.8016934 1985 0.0 16.00 49.43 3.8107124 1986 0.0 16.00 49.76 1.3967314 1987 0.0 16.00 48.58 2.8945894 1988 0.0 26.00 41.29 3.6278954 1989 0.0 26.00 41.34 0.805324 1990 0.0 26.00 41.45 -1.292334 1991 0.0 26.00 41.81 -3.415184 1992 0.0 26.00 42.52 -0.35544 1993 7.0 26.00 42.56 1.224725


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4 1994 7.0 26.00 42.58 3.8016114 1995 7.0 26.00 42.86 1.9605294 1996 7.0 26.00 42.94 0.5300724 1997 7.0 26.00 42.94 3.1300354 1998 7.0 26.00 42.94 3.200244 1999 7.0 26.00 42.87 4.6622284 2000 7.0 25.00 42.43 4.3081714 2001 7.0 22.00 40.48 0.7614414 2002 7.0 22.00 38.02 2.0052914 2003 7.0 22.00 35.87 0.8711414 2004 7.0 22.00 34.38 2.0918394 2005 7.0 22.00 34.18 2.0083794 2006 7.0 22.00 33.93 1.989514 2007 7.0 22.00 33.95 1.1092174 2008 7.0 22.00 31.43 -0.490324 2009 5.0 22.00 31.02 -3.949594 2010 5.0 22.00 29.36 2.0062714 2011 5.0 22.00 27.64 1.4655394 2012 5.0 22.00 26.14 0.5527935 1981 20 0.00 0 3.1626875 1982 20 0.00 0 -11.72195 1983 20 0.00 0 -5.33165 1984 20 0.00 0 6.2080475 1985 20 0.00 0 5.3498695 1986 20 0.00 0 3.8430975 1987 20 0.00 0 4.812785 1988 16 0.00 0 5.4959425 1989 16 0.00 0 8.6530395 1990 16 0.00 0 1.8698915 1991 16 0.00 0 6.0238855 1992 16 0.00 0 10.229965 1993 18 0.00 0 5.055611

5 1994 18 0.00 0 3.8748575 1995 18 0.00 0 8.8243225 1996 18 0.00 0 5.7855495 1997 18 0.00 0 5.0993355 1998 18 0.00 0 1.8614155 1999 18 0.00 0 -2.016355 2000 18 10.00 15 3.2187645 2001 18 10.00 15 2.1264035 2002 18 10.00 15 1.0029135 2003 18 10.00 16 2.812035 2004 18 10.00 16.5 4.9091835 2005 19 10.00 17 4.4642485 2006 19 10.00 17 3.3499435 2007 19 10.00 17 4.1238975 2008 19 10.00 17 2.2964755 2009 19 10.00 17 -1.971485 2010 19 10.00 17 4.7822825 2011 19 10.00 20 4.8863245 2012 19 10.00 17 4.6103186 1981 0.0 0.00 0 06 1982 0.0 0.00 0 06 1983 0.0 0.00 0 06 1984 0.0 0.00 0 0


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6 1985 0.0 0.00 0 06 1986 0.0 0.00 0 06 1987 0.0 0.00 0 06 1988 0.0 0.00 0 06 1989 0.0 0.00 0 06 1990 0.0 0.00 0 06 1991 0.0 0.00 0 -11.40256 1992 0.0 0.00 0 -0.608216 1993 0.0 20.00 45 -0.042056 1994 22.0 20.00 42 2.8721446 1995 22.0 20.00 41 6.2865556 1996 22.0 20.00 39 4.6614156 1997 22.0 20.00 39 -0.745626 1998 22.0 20.00 35 -0.141416 1999 22.0 20.00 35 1.7832326 2000 22.0 20.00 31 4.3026736 2001 22.0 20.00 31 3.4582236 2002 22.0 20.00 31 2.4659926 2003 22.0 20.00 31 3.7406686 2004 22.0 20.00 28 4.6538636 2005 22.0 20.00 26 6.5458266 2006 22.0 19.00 24 6.673286 2007 19.0 19.00 24 5.069816 2008 19.0 0.00 21 2.2071416 2009 19.0 0.00 20 -5.079366 2010 19.0 0.00 19 2.1516316 2011 20.0 0.00 19 2.0485576 2012 20.0 0.00 19 -1.197357 1981 22 29.12 40 -0.858757 1982 22 28.80 40 3.7902217 1983 22 28.80 40 2.7223697 1984 22 28.80 40 4.22015

7 1985 22 28.80 50 3.9822857 1986 22 28.80 50 4.8089887 1987 22 28.00 50 0.1629867 1988 22 28.00 50 -0.191187 1989 22 28.00 50 0.5125877 1990 22 28.00 40 1.442517 1991 22 28.00 38 1.0378757 1992 22 28.00 34 1.6388147 1993 25 28.00 34 -0.421927 1994 25 19.00 34 5.1696317 1995 25 18.00 34 2.5296417 1996 25 17.00 34 2.2542217 1997 25 16.00 34 2.7704877 1998 25 14.00 34 1.7901217 1999 25 13.50 32 2.2216547 2000 25 13.00 32 3.1832067 2001 25 12.25 30 0.3446397 2002 25 11.50 30 0.1453857 2003 25 11.50 30 0.1111487 2004 25 11.50 30 2.0324617 2005 25 11.48 28 2.1633197 2006 25 11.48 28 3.0554667 2007 25 11.48 25 1.133772


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7 2008 25 11.48 25 -1.365097 2009 25 26.04 25 -6.169737 2010 25 18.67 25 1.1270397 2011 25 18.64 25 0.6889767 2012 25 26.48 25 -0.731328 1981 0.0 0 0 08 1982 0.0 0 0 08 1983 0.0 0 0 08 1984 0.0 0 0 08 1985 0.0 0 0 08 1986 0.0 0 0 08 1987 0.0 0 0 08 1988 0.0 0 0 08 1989 0.0 0 0 08 1990 0.0 0 0 08 1991 - 0 0 08 1992 10.0 0 0 08 1993 10.0 0 0 08 1994 10.0 0 0 08 1995 10.0 0 0 08 1996 10.0 0 0 7.4637398 1997 18.0 0 0 13.018488 1998 18.0 0 0 7.8406038 1999 18.0 0 0 0.4900948 2000 18.0 0 26 10.18898 2001 18.0 0 26 6.7034678 2002 18.0 0 26 6.9884298 2003 18.0 0 26 8.1703968 2004 18.0 0 26 6.6791368 2005 18.0 0 24 9.1117028 2006 18.0 0 23 10.30638 2007 18.0 0 22 7.642425

8 2008 18.0 0 21 -4.080088 2009 18.0 0 21 -14.07248 2010 18.0 0 21 2.5734098 2011 20.0 0 21 9.5769768 2012 20.0 0 21 3.9801919 1981 0 0 61.5 0.8554379 1982 0 0 61.75 2.4734189 1983 0 0 61.5 2.4116369 1984 0 0 61.75 2.5581759 1985 0 0 61.75 2.8724389 1986 0 0 51.5 2.3089159 1987 0 0 51.5 3.1968759 1988 0 0 51.5 4.9158589 1989 0 0 52.5 4.6991069 1990 0 0 44.5 0.0606039 1991 0 0 42 -6.511939 1992 0 0 39 -4.025799 1993 0 0 25 -1.289479 1994 0 0 25 3.2078989 1995 22 0 25 3.5664329 1996 22 0 28 3.2302579 1997 22 0 28 5.8904269 1998 22 0 28 4.752583


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9 1999 22 0 28 3.6674639 2000 22 5.00 29 5.1053199 2001 22 14.00 29 2.0511259 2002 22 13.00 29 1.5876029 2003 22 12.00 29 1.7694679 2004 22 11.00 29 3.8229839 2005 22 10.50 26 2.5644339 2006 22 9.00 26 4.0106569 2007 22 9.00 26 4.888059 2008 22 8.50 26 -0.172269 2009 22 7.00 26 -8.974989 2010 22 6.50 26 2.8912329 2011 22 6.50 26 2.2516439 2012 23 6.50 24.5 -1.30332

10 1981 17.6 5.00 50 0.46829410 1982 17.6 5.00 50 1.84579510 1983 17.6 5.00 50 0.63116310 1984 17.6 5.00 50 0.8837210 1985 17.6 5.00 50 1.0105910 1986 17.6 5.00 45 1.66544510 1987 17.6 5.00 45 1.80482110 1988 18.6 5.00 42 4.08626610 1989 18.6 5.00 42 3.63224210 1990 18.6 5.00 42 2.10072810 1991 18.6 5.00 42 0.78413510 1992 18.6 5.00 34 0.97408810 1993 18.6 12.00 33.33 -1.0973710 1994 18.6 12.00 33.33 1.86697110 1995 18.6 12.00 36.66 1.67885410 1996 18.6 10.50 36.66 0.71008710 1997 20.6 10.50 41.66 1.82284210 1998 20.6 10.50 41.66 2.997936

10 1999 20.6 10.50 40 2.76214810 2000 20.6 8.25 37.76 2.97255410 2001 20.6 7.50 36.43 1.09769210 2002 20.6 7.05 35.43 0.19806910 2003 19.6 6.83 35.43 0.18745710 2004 19.6 6.83 35.43 1.79301610 2005 19.6 6.83 34.95 1.062310 2006 19.6 5.50 34.43 1.75543110 2007 19.6 5.50 34.43 1.6548910 2008 19.6 5.50 34.43 -0.6371910 2009 19.6 5.50 34.43 -3.6437510 2010 19.6 5.50 34.43 1.21129110 2011 19.6 5.50 34.43 1.49565410 2012 19.6 5.50 34.43 -0.48111 1981 13 22.00 60 0.37624311 1982 13 22.00 60 -0.3000611 1983 13 22.00 60 1.83903411 1984 13 22.00 60 3.17898711 1985 13 22.00 60 2.55688411 1986 13 22.00 60 2.24053511 1987 13 22.00 60 1.246511 1988 14 22.00 60 3.30286411 1989 14 22.00 60 3.09618


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11 1990 14 19.00 54.54545 4.35163911 1991 14 19.00 56.25 4.3452211 1992 14 19.00 58.15217 1.13994111 1993 14 19.00 56.52174 -1.6507711 1994 14 19.00 52.17391 2.11693711 1995 14 19.00 55.1087 1.3786111 1996 14 25.90 55.87607 0.4994411 1997 15 25.90 56.79916 1.58853211 1998 15 25.90 56.04603 1.84642411 1999 15 23.90 52.0332 1.80525711 2000 15 22.90 52.0332 2.91817111 2001 16 19.90 38.90125 1.34374211 2002 16 19.90 38.90041 -0.1578611 2003 16 19.90 40.21577 -0.4305811 2004 16 16.00 38.90041 1.18309711 2005 16 15.00 38.90041 0.74183911 2006 16 15.00 38.90041 3.81703711 2007 16 15.00 38.90041 3.40722811 2008 16 15.00 30.175 1.27558611 2009 19 14.00 30.175 -4.9048511 2010 19 14.00 30.175 4.17193411 2011 19 14.00 30.175 3.30712911 2012 19 14.00 30.175 0.57533112 1981 0.0 14.00 45 -2.4324612 1982 0.0 14.00 45 -1.7402512 1983 0.0 14.00 45 -1.652412 1984 0.0 15.00 45 1.50367212 1985 0.0 12.00 49 2.11229512 1986 0.0 12.00 49 0.18573812 1987 0.0 8.00 49 -2.5851212 1988 16.0 21.00 49 3.90977712 1989 16.0 21.00 46 3.25973

12 1990 16.0 21.00 46 -0.6636312 1991 16.0 30.00 46 2.10089512 1992 16.0 15.00 40.5 -0.402912 1993 18.0 15.00 35 -2.4994412 1994 18.0 15.00 35 1.15420412 1995 18.0 15.00 35 1.31868612 1996 18.0 15.00 35 1.64357712 1997 18.0 15.00 35 2.99008612 1998 18.0 15.00 40 2.80678212 1999 18.0 15.00 40 2.96608912 2000 18.0 5.00 40 4.14340312 2001 18.0 5.00 37.5 3.88802212 2002 18.0 15.00 35 3.08530512 2003 18.0 15.00 35 5.5976712 2004 18.0 15.00 35 4.00733612 2005 18.0 15.00 32 1.89104312 2006 18.0 15.00 29 5.08965412 2007 19.0 29.00 25 3.12631312 2008 19.0 27.00 25 -0.6076612 2009 19.0 25.00 25 -3.5276812 2010 19.0 18.00 24 -5.1511512 2011 19.0 10.00 20 -7.0428712 2012 23.0 10.00 20 -6.21543


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13 1981 0 0.00 0 2.85977313 1982 0 0.00 0 2.90173313 1983 0 0.00 0 0.87440713 1984 0 0.00 0 2.8636713 1985 0 0.00 0 -0.0715213 1986 0 0.00 0 1.70829413 1987 0 0.00 0 4.22597313 1988 25 0.00 0 0.08802713 1989 25 17.00 50 1.83942313 1990 25 15.00 40 -2.494513 1991 25 12.00 40 -11.88713 1992 25 25.00 40 -3.0262413 1993 25 25.00 40 -0.4626713 1994 25 20.00 36 3.08816813 1995 25 20.00 18 1.63091813 1996 25 25.00 18 0.33307713 1997 25 22.00 18 3.33515113 1998 25 22.00 18 4.31589913 1999 25 30.00 18 3.49042813 2000 25 30.00 18 4.4963313 2001 25 30.00 18 3.9503713 2002 25 30.00 18 4.80411513 2003 25 30.00 18 4.14831213 2004 25 26.00 16 5.02950513 2005 25 38.00 16 4.17140313 2006 25 36.00 17.33 4.05907213 2007 20 36.00 20 0.26991213 2008 20 36.00 20 1.07096913 2009 20 36.00 20 -6.6541413 2010 20 32.00 19 1.48726913 2011 25 0.00 19 1.88830213 2012 25 0.00 19 -1.42348

14 1981 0 0.00 0 3.08253414 1982 0 0.00 0 0.79824214 1983 0 0.00 0 -3.4381814 1984 0 0.00 0 3.02744414 1985 0 0.00 0 2.48243314 1986 0 0.00 0 5.49486114 1987 0 0.00 0 7.3631714 1988 0 0.00 0 -1.6423514 1989 0 0.00 0 -0.975514 1990 0 0.00 0 0.38566614 1991 24.5 0.00 0 -1.3734114 1992 24.5 0.00 0 -4.5805314 1993 24.5 0.00 0 0.28850214 1994 24.5 0.00 0 2.7146214 1995 24.5 0.00 0 -0.4250514 1996 24.5 0.00 0 4.22083914 1997 24.5 0.00 0 4.05725514 1998 24.5 0.00 0 5.18436614 1999 24.5 0.00 0 2.84299414 2000 24.5 33.41 30 2.90598914 2001 24.5 33.08 30 2.54931814 2002 24.5 32.75 18 -0.750914 2003 24.5 30.75 18 1.727508


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14 2004 24.5 29.75 18 6.89321514 2005 24.5 26.75 18 5.54600914 2006 24.5 0.00 18 2.27963414 2007 24.5 0.00 18 3.33712714 2008 24.5 0.00 15 -0.6762114 2009 24.5 0.00 15 -6.8800714 2010 24.5 27.00 18 -3.9606714 2011 25.5 25.80 20 2.36639814 2012 25.5 25.80 20 1.04345715 1981 25 35.00 45 015 1982 25 35.00 50 015 1983 25 35.00 50 015 1984 25 45.00 50 015 1985 25 48.00 50 015 1986 25 48.00 50 015 1987 25 48.00 50 015 1988 25 48.00 47 015 1989 25 48.00 43 015 1990 25 48.00 43 015 1991 25 48.00 40 015 1992 25 48.00 40 015 1993 21 48.00 40 015 1994 21 48.00 40 015 1995 21 48.00 38 015 1996 21 48.00 36 015 1997 21 48.00 36 015 1998 21 46.00 32 015 1999 21 46.00 28 015 2000 21 44.00 24 015 2001 21 42.00 20 3.63300815 2002 21 42.00 16 3.8724315 2003 21 42.00 12.5 2.206126

15 2004 21 42.00 12.5 2.47198815 2005 21 42.00 12.5 3.59435215 2006 21 42.00 12.5 2.9197115 2007 21 41.00 12.5 3.10744515 2008 21 41.00 12.5 -3.6292915 2009 21 41.00 12.5 -6.1615615 2010 21 41.00 12.5 -1.1080915 2011 21 41.00 12.5 -0.8385215 2012 21 41.00 12.5 0.67283116 1981 12.0 0.00 0 3.0746716 1982 12.0 0.00 0 -0.085416 1983 12.0 0.00 0 1.64485216 1984 12.0 0.00 0 -0.4063716 1985 12.0 0.00 0 1.6393816 1986 12.0 0.00 0 3.18263216 1987 12.0 0.00 0 5.47032916 1988 15.0 0.00 0 0.34747316 1989 15.0 0.00 0 -0.8276416 1990 15.0 0.00 0 3.57996816 1991 15.0 0.00 0 1.41020516 1992 15.0 0.00 0 2.04020316 1993 18.0 0.00 0 2.78803616 1994 18.0 0.00 0 4.198617


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16 1995 18.0 0.00 0 3.72316 1996 18.0 0.00 0 2.76568616 1997 17.0 0.00 0 0.82088816 1998 17.0 0.00 0 1.76339116 1999 17.0 0.00 0 0.75720916 2000 17.0 20.00 36 6.40580816 2001 17.0 20.00 36 -2.5477116 2002 17.0 20.00 36 -2.5579716 2003 17.0 18.00 36 -0.3041916 2004 17.0 25.00 35 3.00734816 2005 18.0 23.00 34 3.10665416 2006 18.0 22.00 31 3.7439316 2007 16.5 21.00 29 3.63961316 2008 16.5 16.00 27 2.19646716 2009 16.5 15.00 26 -1.5445716 2010 16.5 14.00 25 3.75177416 2011 16.0 14.00 24 2.65732416 2012 16.0 14.00 25 1.4959217 1981 15 13.00 36.25 0.72323217 1982 15 13.00 41.34 0.33922517 1983 15 27.00 46.4 1.13249117 1984 15 27.00 46.4 3.20278317 1985 15 27.00 46.4 2.76838117 1986 15 22.00 46.4 2.85436717 1987 15 22.00 46.4 3.1814317 1988 18 22.00 46.4 4.14404217 1989 18 22.00 46.4 3.31086217 1990 18 22.00 46.4 1.9004417 1991 18 22.00 47.8 1.46817617 1992 18 22.00 52.2 0.76580817 1993 19 22.00 52.2 -0.913417 1994 19 22.00 53.2 2.130215

17 1995 19 22.00 53.2 2.88520217 1996 19 22.00 53.2 1.10626517 1997 19 22.00 53.2 1.81213217 1998 19 26.50 37 1.41897917 1999 19 26.50 37 1.43402917 2000 19 25.50 37 3.60664817 2001 20 24.00 36 1.7998617 2002 20 24.00 36 0.13476317 2003 20 29.00 34 -0.8226317 2004 20 29.00 33 0.73277117 2005 20 33.00 33 0.1877517 2006 20 33.00 33 1.61900917 2007 20 27.00 33 0.94017617 2008 20 27.00 27.5 -1.9110217 2009 20 27.00 27.5 -6.0604417 2010 20 27.00 27.5 1.234417 2011 20 27.00 27.5 0.07964217 2012 20 27.00 27.5 -2.8440618 1981 0.0 0.00 0 3.41000418 1982 0.0 0.00 0 2.67753418 1983 0.0 0.00 0 2.36075618 1984 0.0 0.00 0 3.80326418 1985 0.0 0.00 0 5.685251


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18 1986 0.0 0.00 0 2.20643218 1987 0.0 0.00 0 3.59665818 1988 0.0 0.00 0 6.69053818 1989 0.0 0.00 0 4.93965518 1990 0.0 0.00 49.98 5.2126218 1991 3.0 0.00 49.98 3.00416518 1992 3.0 0.00 49.98 0.5690718 1993 3.0 0.00 49.98 -0.0758718 1994 3.0 0.00 49.98 0.52053518 1995 3.0 0.00 49.98 1.5538818 1996 3.0 0.00 49.98 2.34733118 1997 3.0 0.00 49.98 1.32973718 1998 3.0 0.00 46.36 -2.2504518 1999 3.0 0.00 40.87 -0.3884618 2000 3.0 20.00 40.87 2.08017518 2001 5.0 20.00 40.87 0.13525418 2002 5.0 20.00 40.87 0.05661918 2003 5.0 20.00 40.87 1.46775818 2004 5.0 20.00 39.54 2.32627918 2005 5.0 20.00 39.54 1.29321418 2006 5.0 20.00 39.54 1.70643618 2007 5.0 10.00 39.54 2.18038918 2008 5.0 10.00 39.54 -0.9899418 2009 5.0 10.00 39.54 -5.4187818 2010 5.0 10.00 39.54 4.74038118 2011 5.0 10.00 39.54 -0.8556718 2012 5.0 10.00 39.54 2.14942119 1981 10 n.a. 0 4.52079719 1982 10 n.a. 0 5.67940419 1983 10 n.a. 0 9.15393119 1984 10 n.a. 0 6.77530319 1985 10 n.a. 0 5.755602

19 1986 10 n.a. 0 9.60354819 1987 10 n.a. 0 10.0592219 1988 10 n.a. 0 9.58686519 1989 10 n.a. 0 5.72439119 1990 10 n.a. 0 7.9100719 1991 10 n.a. 0 8.38440619 1992 10 n.a. 0 4.91788219 1993 10 n.a. 0 5.18702219 1994 10 n.a. 0 7.56719919 1995 10 n.a. 0 7.61952219 1996 10 n.a. 0 5.98327919 1997 10 n.a. 0 3.67399519 1998 10 n.a. 0 -7.5245719 1999 10 n.a. 0 8.71127319 2000 10 20.00 30.8 7.58383519 2001 10 20.00 30.8 3.20724119 2002 10 18.00 29.7 6.55376519 2003 10 18.00 29.7 2.29369219 2004 10 18.00 29.7 4.22701819 2005 10 17.00 27.5 3.74335719 2006 10 17.00 27.5 4.66988219 2007 10 17.00 27.5 4.6170419 2008 10 17.00 27.5 1.564822


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19 2009 10 16.00 24.2 -0.1557619 2010 10 15.00 24.2 5.82964419 2011 10 15.00 24.2 2.91357319 2012 10 15.00 24.2 1.58493720 1981 10 0.00 0 -0.8436720 1982 10 0.00 0 1.04829520 1983 10 0.00 0 2.96175420 1984 10 0.00 0 6.0778520 1985 10 0.00 0 2.59324620 1986 10 0.00 0 9.49157420 1987 10 0.00 0 3.27946720 1988 12 0.00 0 7.67910620 1989 12 0.00 0 8.73531220 1990 12 0.00 0 4.00981120 1991 12 0.00 0 7.19840920 1992 12 0.00 0 0.47607720 1993 15 0.00 0 2.81121920 1994 15 0.00 0 2.4166320 1995 15 0.00 0 0.017320 1996 15 0.00 0 0.14274620 1997 15 0.00 0 4.61812620 1998 15 0.00 0 5.17489420 1999 15 0.00 0 6.96585720 2000 15 6.00 37.45 6.99405520 2001 15 14.00 37.45 1.30466120 2002 15 8.00 30.38 3.00534120 2003 15 8.00 30.38 0.43752820 2004 15 8.00 30.38 2.8976520 2005 15 8.00 30.38 3.6548320 2006 15 8.00 29.63 3.27548620 2007 15 8.00 29.63 4.95455920 2008 15 8.00 29.63 -2.49318

20 2009 15 8.00 28.59 -7.2889920 2010 15 8.00 28.59 1.23648320 2011 15 8.00 28.8 -0.3350320 2012 15 8.00 28.8 -2.6352621 1981 10 6.00 42 6.40817521 1982 10 6.00 42 -2.6574921 1983 10 6.00 42 -6.0701321 1984 10 6.00 42 1.61429921 1985 10 6.00 42 0.60601521 1986 10 6.00 42 -5.633621 1987 10 10.00 40.6 -0.1423521 1988 15 10.00 39.2 -0.7591921 1989 15 10.00 37 2.10808721 1990 15 10.00 36 2.932121 1991 15 10.00 35 2.07224421 1992 15 10.00 35 1.47219321 1993 10 10.00 34.8 1.9088621 1994 10 10.00 34 2.61386821 1995 10 10.00 34 -7.5874121 1996 10 10.00 34 3.90447521 1997 15 10.00 34 5.0531321 1998 15 10.00 34 2.92319221 1999 15 10.00 35 1.023493


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21 2000 15 10.00 35 3.71832521 2001 15 10.00 35 -1.9890121 2002 15 10.00 35 -1.1663921 2003 15 10.00 34 0.17182821 2004 15 10.00 33 3.03209721 2005 15 10.00 30 1.77618521 2006 15 10.00 29 3.70440421 2007 15 10.00 28 1.8643221 2008 15 6.40 28 0.13180321 2009 15 6.40 28 -5.8911221 2010 15 6.40 30 3.76198421 2011 16 6.40 30 2.69752121 2012 16 6.40 30 2.50785922 1981 18 26.00 48 -1.4619522 1982 18 26.75 48 -1.6925922 1983 18 26.00 48 1.68361922 1984 18 26.00 43 2.65340422 1985 18 25.00 43 2.10293522 1986 18 25.00 42 2.21813122 1987 18 25.00 42 1.28651522 1988 20 24.00 42 2.77504322 1989 20 24.00 35 3.79556922 1990 20 50.00 35 3.46827822 1991 20 50.00 35 1.63505522 1992 20 50.00 35 0.94001522 1993 17.5 50.00 35 0.5542522 1994 17.5 50.00 35 2.34216822 1995 17.5 50.00 35 2.60797322 1996 17.5 50.00 35 2.93057822 1997 17.5 50.00 35 3.74286522 1998 17.5 50.00 35 3.28473422 1999 17.5 7.50 35 3.989973

22 2000 17.5 8.55 35 3.20074422 2001 17.5 8.20 35 1.15930222 2002 17.5 8.45 34.5 -0.5603622 2003 19 7.20 34.5 -0.1367422 2004 19 7.95 34.5 1.88189622 2005 19 9.35 31.5 1.80831722 2006 19 9.75 29.6 3.22825622 2007 19 10.25 25.5 3.6948522 2008 19 10.70 25.5 1.40849322 2009 19 10.85 25.5 -4.1617222 2010 19 10.80 25.5 1.0082222 2011 19 10.80 25 0.47489422 2012 19 10.80 25 -1.6866823 1981 0 35.00 45 1.19870123 1982 0 27.50 45 -0.2420723 1983 0 31.30 45 3.52360723 1984 0 32.00 45 5.59571623 1985 0 33.00 45 5.03895123 1986 0 24.00 48 3.667223 1987 10 30.00 48 1.30473123 1988 10 29.00 28 -0.708423 1989 10 28.00 33 0.58144123 1990 10 28.00 33 1.576637


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23 1991 10 28.00 33 2.61531923 1992 10 28.00 33 2.92736323 1993 12.5 28.00 33 2.17658923 1994 12.5 28.00 33 4.45497623 1995 12.5 28.00 33 3.64688523 1996 12.5 25.00 33 4.56838923 1997 12.5 24.00 33 4.8227123 1998 12.5 21.75 33 2.07323823 1999 12.5 21.00 33 1.32948223 2000 12.5 21.00 33 2.58559123 2001 12.5 21.00 33 1.47523123 2002 12.5 21.00 33 0.95617923 2003 12.5 21.00 33 0.39032723 2004 12.5 21.00 33 3.34850423 2005 12.5 21.00 33 1.89260423 2006 12.5 21.00 33 1.47818423 2007 12.5 21.00 33 1.59631623 2008 12.5 16.75 30 -1.1718623 2009 12.5 21.00 30 -2.8676123 2010 12.5 19.25 30 -0.7657523 2011 12.5 17.50 28 -0.0866823 2012 15 17.50 28 1.74010724 1981 20.0 6.00 50.8 4.11349724 1982 20.0 6.00 50.8 -0.4068424 1983 20.0 4.00 50.8 1.43598624 1984 20.0 3.50 50.8 4.11730824 1985 20.0 3.00 50.8 0.1602324 1986 20.0 3.00 50.8 2.28410524 1987 20.0 3.00 50.8 -1.334524 1988 20.0 10.00 50.8 1.54821224 1989 20.0 10.00 50.8 0.0484824 1990 20.0 10.00 50.8 -0.59851

24 1991 20.0 7.50 50.8 -5.7728424 1992 20.0 0.00 28 0.05947924 1993 20.0 0.00 28 5.15951424 1994 20.0 0.00 28 3.62495224 1995 20.0 0.00 28 2.66090624 1996 20.0 0.00 28 1.62432524 1997 23.0 0.00 28 1.38018324 1998 23.0 0.00 28 0.41532324 1999 23.0 0.00 28 4.5671824 2000 23.0 23.85 28 1.65656224 2001 23.0 22.40 28 2.97261224 2002 23.0 27.20 28 3.07790724 2003 24.0 25.26 28 1.86118324 2004 24.0 25.70 28 1.98499124 2005 24.0 23.80 28 2.05799824 2006 24.0 20.80 28 0.45820524 2007 25.0 21.60 28 2.49221624 2008 25.0 22.30 28 -2.7843324 2009 25.0 21.55 28 -0.1544324 2010 25.0 21.55 28 -0.9568224 2011 25.0 30.6 28 0.21858324 2012 25.0 31.3 28 2.32430125 1981 0.0 0 0 0


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25 1982 0.0 0 0 025 1983 0.0 0 0 025 1984 0.0 0 0 025 1985 0.0 0 0 025 1986 0.0 0 0 025 1987 0.0 0 0 025 1988 0.0 0 0 025 1989 0.0 0 0 025 1990 0.0 0 0 025 1991 0.0 0 0 -7.3447925 1992 0.0 30.00 40 2.20106625 1993 0.0 30.00 40 3.47468325 1994 22 33.00 40 5.07085625 1995 22 33.00 40 6.80679925 1996 22 33.00 40 6.15812725 1997 22 32.00 38 7.0162125 1998 22 30.00 36 4.94410625 1999 22 30.00 34 4.53287725 2000 22 30.00 30 4.81972625 2001 22 28 1.74953825 2002 22 30.00 28 1.49049825 2003 22 30.00 27 3.93728625 2004 22 30.00 19 5.40645825 2005 22 30.00 19 3.66259825 2006 22 30.00 19 6.29482525 2007 22 30.00 19 6.84327925 2008 22 30.00 19 5.11221425 2009 22 32.00 19 1.53117625 2010 22 32.00 19 3.9834925 2011 22 32.00 19 3.50275925 2012 23 32.00 19 1.79558626 1981 0.0 8.61 48.96 0.740801

26 1982 0.0 10.51 50.72 1.51289426 1983 0.0 10.51 55.12 -0.635226 1984 0.0 10.51 55.12 -2.2565826 1985 0.0 8.61 55.12 2.52660626 1986 0.0 9.08 50.28 4.04627926 1987 16.0 8.61 48.08 6.41006326 1988 16.0 6.70 48.08 7.60090326 1989 16.0 20.00 40.15 6.59607126 1990 16.0 20.00 40.15 4.17732926 1991 16.0 25.00 39.6 4.52882326 1992 16.0 25.00 39.6 1.06843726 1993 16.0 25.00 39.6 -2.1672926 1994 16.0 25.00 39.6 0.74795326 1995 16.0 25.00 39.6 4.00939926 1996 16.0 25.00 39.6 3.40515226 1997 17.0 25.00 37.4 4.06276826 1998 17.0 25.00 37.4 4.74220826 1999 17.0 15.00 37.4 3.63669226 2000 17.0 15.00 35.2 3.36798126 2001 17.0 14.00 35.2 1.30935426 2002 17.0 14.00 33 0.03162626 2003 17.0 14.00 33 -1.6007926 2004 17.0 14.00 27.5 0.97144


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26 2005 19.0 13.00 27.5 0.32176426 2006 19.0 13.00 27.5 1.11359426 2007 21.0 13.00 26.5 2.13385326 2008 21.0 13.00 26.5 -0.1410226 2009 21.0 13.00 26.5 -3.000326 2010 21.0 13.58 26.5 1.88979926 2011 20.0 14.00 26.5 -0.4989226 2012 23.0 14.00 31.5 -2.9465927 1981 0.0 0.00 0 027 1982 0.0 0.00 0 027 1983 0.0 0.00 0 027 1984 0.0 0.00 0 027 1985 0.0 0.00 0 2.8031927 1986 0.0 0.00 0 3.52347927 1987 0.0 0.00 0 1.89094127 1988 0.0 0.00 0 1.40265227 1989 0.0 0.00 0 0.72206427 1990 0.0 0.00 0 -3.0979227 1991 0.0 0.00 0 -14.6427 1992 0.0 0.00 0 -6.7517727 1993 0.0 20.00 45 -4.066927 1994 0.0 20.00 40 5.78784627 1995 23 20.00 40 5.53421627 1996 23 20.00 40 6.71524327 1997 23 20.00 40 4.24890927 1998 23 20.00 40 4.22107627 1999 23 20.00 40 -0.064327 2000 23 20.00 29 1.50571427 2001 23 20.00 29 3.67154827 2002 23 20.00 25 4.57921827 2003 23 20.00 25 4.76429627 2004 23 20.00 19 5.002547

27 2005 19 20.00 19 6.56487627 2006 19 20.00 19 8.25682527 2007 19 20.00 19 10.3729727 2008 19 20.00 19 5.56841827 2009 19 20.00 19 -5.1414927 2010 19 20.00 19 3.96208627 2011 19 20.00 19 3.60511527 2012 20 20.00 19 1.57640928 1981 0 0.00 0 028 1982 0 0.00 0 028 1983 0 0.00 0 028 1984 0 0.00 0 028 1985 0 0.00 0 028 1986 0 0.00 0 028 1987 0 0.00 0 028 1988 0 0.00 0 028 1989 0 0.00 0 028 1990 0 0.00 0 028 1991 0 0.00 0 -8.9578828 1992 0 0.00 0 -5.3249128 1993 0 0.00 0 3.08878728 1994 0 0.00 0 5.44941628 1995 0 0.00 0 3.620211


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28 1996 0 0.00 0 3.71256228 1997 0 0.00 0 5.09854928 1998 0 0.00 0 3.7409528 1999 0 0.00 0 5.25040728 2000 0 0.77 25 3.95728328 2001 19 0.77 25 2.77763328 2002 19 0.77 25 3.69827328 2003 20 0.77 25 2.86800528 2004 20 0.77 25 4.33494228 2005 20 0.77 25 3.82726228 2006 20 0.77 25 5.5123628 2007 20 0.77 23 6.27423128 2008 20 0.77 22 3.425628 2009 20 0.77 21 -8.8356128 2010 20 0.77 20 0.93840728 2011 20 0.77 20 0.4910328 2012 20 0.77 20 -2.751529 1981 0 15.74 33 -0.9303429 1982 0 16.55 33 0.70678129 1983 0 16.76 33 1.29059929 1984 0 17.22 35 1.36948729 1985 0 17.22 35 1.94792729 1986 0 16.85 35 2.94036529 1987 12 16.85 35 5.28700929 1988 12 26.00 35 4.86351329 1989 12 26.00 35 4.6226729 1990 12 26.00 35 3.62388829 1991 12 26.00 35 2.31263629 1992 12 22.00 35 0.59673729 1993 12 22.00 35 -1.3387229 1994 12 22.00 35 2.1081429 1995 12 22.00 35 2.517343

29 1996 12 22.00 35 2.18049529 1997 16 19.55 35 3.59519129 1998 16 19.55 35 4.10338729 1999 16 20.17 35 4.20770329 2000 16 20.17 35 4.17069229 2001 16 20.17 35 2.50528229 2002 16 20.17 35 1.23471629 2003 16 15.84 35 1.39466429 2004 16 15.84 35 1.59723629 2005 16 15.84 35 1.89746629 2006 16 15.84 35 2.38166629 2007 16 18.27 32.5 1.72104929 2008 16 18.27 30 -0.6071429 2009 16 18.27 30 -4.5715629 2010 16 18.27 30 -0.55329 2011 16 14.00 30 -0.1742429 2012 18 16.00 30 -1.7337330 1981 23.46 2.00 57.8 -0.3228730 1982 23.46 2.00 57.8 1.19077530 1983 23.46 3.00 58.1 1.85451530 1984 23.46 3.00 56.6 4.13486530 1985 23.46 4.00 56.6 1.99177430 1986 23.46 4.00 56.6 2.452773


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30 1987 23.46 13.00 56.6 3.00954830 1988 23.46 20.00 56.6 2.08876130 1989 23.46 17.00 60.1 1.97219130 1990 23.46 10.00 53 -0.0207630 1991 23.46 20.00 30 -1.8175230 1992 23.46 20.00 30 -1.7366330 1993 25 20.00 30 -2.6328130 1994 25 20.00 28 3.2760230 1995 25 25.00 28 3.39459430 1996 25 25.00 28 1.45063330 1997 25 25.00 28 2.64962230 1998 25 25.00 28 4.14712230 1999 25 25.00 28 4.57831130 2000 25 22.00 28 4.28460330 2001 25 22.00 28 0.99081630 2002 25 22.00 28 2.15043930 2003 25 22.00 28 1.95562530 2004 25 22.00 28 3.82571230 2005 25 22.00 28 2.74902530 2006 25 22.00 28 3.71217130 2007 25 22.00 28 2.5509530 2008 25 40.00 28 -1.3846630 2009 25 40.00 26.3 -5.8333830 2010 25 40.00 26.3 5.65228330 2011 25 40.00 26.3 2.1582230 2012 25 40.00 26.3 0.23881131 1981 0 1.10 33.04827 1.04702831 1982 0 1.10 33.04827 -1.8843831 1983 0 1.10 33.04827 0.20847531 1984 0 1.10 32.86612 2.63920431 1985 0 1.10 31.86612 3.21694531 1986 0 1.10 31.68397 1.329946

31 1987 0 1.10 31.68761 0.94940431 1988 0 1.10 30.59472 2.52134731 1989 0 0.77 30.59654 3.49064331 1990 0 0.77 30.59654 2.61546631 1991 0 0.77 27.72101 -2.1464931 1992 0 0.77 28.03436 -1.1397231 1993 0 0.77 28.46679 -1.0314231 1994 0 0.77 28.46679 0.46568631 1995 0 0.77 28.46924 -0.1883531 1996 6.5 0.77 28.46924 0.04187431 1997 6.5 0.77 28.46924 1.79670231 1998 6.5 0.77 27.79846 2.42938531 1999 6.5 0.77 25.09419 0.9136731 2000 6.5 0.77 24.92549 3.09023731 2001 7.5 0.77 24.69936 0.60453731 2002 7.5 0.77 24.41535 -0.5696431 2003 7.6 0.77 24.09982 -0.7182431 2004 7.6 0.77 24.09982 1.71948131 2005 7.6 0.77 21.32 2.03918931 2006 7.6 0.77 21.32 3.10249431 2007 7.6 0.77 21.32328 2.92179331 2008 7.6 0.77 21.17444 0.87435131 2009 7.6 0.77 21.17444 -3.15449


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31 2010 7.6 0.77 21.17444 1.88646931 2011 7.6 0.77 21.17444 0.66476631 2012 8 0.77 21.17444 -0.0218332 1981 0.0 0 0 2.45078232 1982 0.0 0 0 1.17417832 1983 0.0 0 0 2.57460132 1984 0.0 0 0 4.34983632 1985 0.0 0 0 2.03711532 1986 10.0 0 0 4.86092332 1987 10.0 0 0 7.38571632 1988 10.0 0 0 0.44153732 1989 10.0 0 0 -1.4866732 1990 10.0 0 0 7.38657332 1991 10.0 0 0 -0.9610432 1992 10.0 0 0 3.33455432 1993 10.0 0 0 5.94689932 1994 10.0 0 0 -6.1579732 1995 10.0 0 0 6.20286732 1996 10.0 0 0 5.71740532 1997 15.0 0 0 5.92065432 1998 15.0 0 0 0.74661132 1999 15.0 0 0 -4.8178432 2000 15.0 20.00 33 5.20142432 2001 17.0 20.00 33 -7.0595132 2002 17.0 20.00 33 4.65845832 2003 18.0 20.00 30 3.80299832 2004 18.0 20.00 33 7.87830632 2005 18.0 20.00 30 6.96558232 2006 18.0 20.00 20 5.51767132 2007 18.0 20.00 20 3.35801132 2008 18.0 20.00 20 -0.5814532 2009 18.0 20.00 20 -5.99826

32 2010 18.0 20.00 20 7.8004432 2011 18.0 20.00 20 7.40138732 2012 18.0 20.00 20 0.94250133 1981 15 40.00 52 -1.3578133 1982 15 40.00 52 2.12966833 1983 15 40.00 50 3.58901533 1984 15 40.00 45 2.50856533 1985 15 40.00 40 3.36452833 1986 15 40.00 35 3.77170533 1987 15 40.00 35 4.33997933 1988 15 40.00 35 4.79912233 1989 15 40.00 35 2.01554333 1990 15 40.00 34 0.47845633 1991 15 40.00 33 -1.5972233 1992 15 25.00 33 1.02116633 1993 17.5 25.00 33 3.24267133 1994 17.5 25.00 33 4.68655433 1995 17.5 25.00 33 3.25985833 1996 17.5 24.00 33 3.22813133 1997 17.5 23.00 31 4.08201733 1998 17.5 23.00 31 3.26567133 1999 17.5 23.00 30 2.59572533 2000 17.5 22.00 30 3.990047


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33 2001 17.5 22.00 30 1.81242633 2002 17.5 22.00 30 1.91956133 2003 17.5 22.00 30 3.52931233 2004 17.5 22.00 30 2.65337933 2005 17.5 22.00 30 2.62379833 2006 17.5 22.00 30 2.12532733 2007 17.5 22.00 30 2.76411633 2008 17.5 40.00 28 -1.4271133 2009 17.5 40.00 28 -5.8109433 2010 17.5 40.00 28 0.90854433 2011 17.5 40.00 26 0.34183833 2012 20 40.00 24 -0.62746


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id year gst iit cit gr 1 1991 0 20 39 -1.61296 591 1992 0 20 39 -0.78298 591 1993 0 20 33 3.097235 531 1994 0 20 33 2.952918 531 1995 0 20 36 2.741014 561 1996 0 20 36 2.636229 561 1997 0 20 36 2.744689 561 1998 0 20 36 3.440406 561 1999 0 20 36 3.762088 561 2000 0 17 34 2.615252 511 2001 0 17 30 0.534732 471 2002 0 17 30 2.652493 471 2003 10 17 30 1.885846 571 2004 10 17 30 2.946996 571 2005 10 15 30 1.833974 551 2006 10 15 30 1.533784 551 2007 10 15 30 2.217533 551 2008 10 15 30 1.980761 551 2009 10 15 30 -0.19262 551 2010 10 15 30 0.762052 551 2011 10 15 30 1.246616 551 2012 10 15 30 1.758101 552 1991 20 22 30 2.413986 722 1992 20 22 30 0.976092 722 1993 20 22 30 -0.29875 722 1994 20 22 34 2.008762 762 1995 20 22 34 2.510913 762 1996 20 22 34 2.328387 762 1997 20 22 34 2.193044 762 1998 20 22 34 3.671723 762 1999 20 22 34 3.337875 76

2 2000 20 21 34 3.418602 752 2001 20 21 34 0.472059 752 2002 20 21 34 1.194645 752 2003 20 21 34 0.375762 752 2004 20 21 34 1.955071 752 2005 20 38.33333 25 1.705421 83.333332 2006 20 38.33333 25 3.158101 83.333332 2007 20 38.33333 25 3.30432 83.333332 2008 20 38.33333 25 0.996564 83.333332 2009 20 36.5 25 -4.14783 81.52 2010 20 36.5 25 1.472029 81.52 2011 20 36.5 25 2.420969 81.52 2012 20 36.5 25 0.407881 81.53 1991 19 30 39 1.455372 883 1992 19 30 39 1.119566 883 1993 19 30 40.17 -1.348 89.173 1994 19 30 40.17 2.909319 89.173 1995 19 30 40.17 2.17055 89.173 1996 19 30 40.17 1.22643 89.173 1997 21 30 40.17 3.484425 91.173 1998 21 30 40.17 1.711549 91.173 1999 21 30 40.17 3.302964 91.173 2000 21 30 40.2 3.418507 91.2


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3 2001 21 30 40.2 0.4615 91.23 2002 21 30 40.17 0.906307 91.173 2003 21 30 33.99 0.385694 84.993 2004 21 30 33.99 2.828318 84.993 2005 21 30 33.99 1.192957 84.993 2006 21 30 33.99 1.991624 84.993 2007 21 30 33.99 2.130477 84.993 2008 21 30 33.99 0.190546 84.993 2009 21 30 33.99 -3.5795 84.993 2010 21 30 33.99 1.392561 84.993 2011 21 30 33.99 0.367457 84.993 2012 21 30 33.99 -0.98241 84.994 1991 0 26 41.81 -3.41518 67.814 1992 0 26 42.52 -0.3554 68.524 1993 7 26 42.56 1.224725 75.564 1994 7 26 42.58 3.801611 75.584 1995 7 26 42.86 1.960529 75.864 1996 7 26 42.94 0.530072 75.944 1997 7 26 42.94 3.130035 75.944 1998 7 26 42.94 3.20024 75.944 1999 7 26 42.87 4.662228 75.874 2000 7 25 42.43 4.308171 74.434 2001 7 22 40.48 0.761441 69.484 2002 7 22 38.02 2.005291 67.024 2003 7 22 35.87 0.871141 64.874 2004 7 22 34.38 2.091839 63.384 2005 7 22 34.18 2.008379 63.184 2006 7 22 33.93 1.98951 62.934 2007 7 22 33.95 1.109217 62.954 2008 7 22 31.43 -0.49032 60.434 2009 5 22 31.02 -3.94959 58.024 2010 5 22 29.36 2.006271 56.36

4 2011 5 22 27.64 1.465539 54.644 2012 5 22 26.14 0.

Documents

Value Added Tax Rates