{"text_format":"1","workbook":"xlsx","n_sheets":11,"sheets":["Cover","Purpose of spreadsheet","Version Control","Summary - Fire_E","AnnGenHiddenLists","Factor List","x-Series Number","x-501","x-502","x-503","x-504"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":173,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Cover","index":0,"n_rows":23,"n_cols":2,"rows_kept":23,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
["Fire_E - Trivial Commutation Factors"]
["Cover"]
[{"$f":"CELL(\"filename\",A1)","v":"\\\\Gad-psps\\psps\\Fire_E\\Factors\\2018\\Main Factor Review\\Trivial Commutation\\Final Factors on 2.4%\\[Fire England Trivial Commutation - February 2019.xlsm]Cover"}]
[]
[]
["Specification","This spreadsheet contains updated factors for the Firefighters' Pension Schemes in England."]
[]
[]
[]
["Sheet","Description"]
["Purpose of spreadsheet","This sheet sets out the purpose of the spreadsheet and includes caveats on the use of the spreadsheet."]
["Version Control ","This sheet is used to show which factor tables have been updated since the last issued version of the consolidated factor spreadsheet."]
["Summary - Fire_E","This sheet summaries the full suite of factors that are in force and the date when the factors were implemented."]
["Factor List","This sheet lists the full suite of factors that are in force together with the following information: "]
["x-101 and onwards","The 100 series factors contain the club transfer factors. Each different type of club transfer factor is set out on a separate sheet starting with sheet x-101, where x relates to the scheme section (if applicable)."]
["x-201 and onwards","The 200 series factors contain the non club transfer factors. Each different type of non club transfer factor is set out on a separate sheet starting with sheet x-201, where x relates to the scheme section (if applicable)."]
["x-301 and onwards","The 300 series factors contain the pension sharing on divorce factors. Each different type of pension sharing on divorce factor is set out on a separate sheet starting with sheet x-301, where x relates to the scheme section (if applicable)."]
["x-401 and onwards","The 400 series factors contain the early of late retirement factors. Each different type of early or late retirement factor is set out on a separate sheet starting with sheet x-401, where x relates to the scheme section (if applicable)."]
["x-501 and onwards","The 500 series factors contain the commutation factors. Each different type of commutation factor is set out on a separate sheet starting with sheet x-501, where x relates to the scheme section (if applicable)."]
["x-601 and onwards","The 600 series factors contain the scheme pays factors. Each different type of scheme pays factor is set out on a separate sheet starting with sheet x-601, where x relates to the scheme section (if applicable)."]
["x-701 and onwards","The 700 series factors contain the additional benefit or additional contribution factors. Each different type of additional benefit or additional contribution factor is set out on a separate sheet starting with sheet x-701, where x relates to the scheme section (if applicable)."]
["x-801 and onwards","The 800 series factors contain the other scheme specific factors. Each different type of other scheme specific factor is set out on a separate sheet starting with sheet x-801, where x relates to the scheme section (if applicable)."]

{"sheet":"Purpose of spreadsheet","index":1,"n_rows":9,"n_cols":1,"rows_kept":9,"cut":false,"hidden":false,"merged":[[6,0,6,12],[8,0,13,12]]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"Fire_E - Trivial Commutation Factors"}]
["Purpose of Spreadsheet"]
[{"$f":"CELL(\"filename\",A1)","v":"\\\\Gad-psps\\psps\\Fire_E\\Factors\\2018\\Main Factor Review\\Trivial Commutation\\Final Factors on 2.4%\\[Fire England Trivial Commutation - February 2019.xlsm]Purpose of spreadsheet"}]
[]
[]
["Purpose of the Fire England Consolidated Factor Spreadsheet"]
[]
["This spreadsheet is provided by GAD at the request of the Home Office.  Its purpose is to set out in one place for convenience the actuarial factors provided by GAD to the Home Office from time to time in respect of Firefighters' Pension Schemes (England) and related schemes, and the dates on which these factors have been sent to the client.  It should not be used or relied on for any other purpose and GAD has no liability for any act or omission taken on the basis of this spreadsheet.  In particular, it does not constitute an instruction or manual for plan administration purposes, and it does not cover the implementation or backdating of factors other than to specify the factor implementation date (if provided by the Home Office).   \n\nGAD has no liability for any changes made to this spreadsheet whilst being used by the Home Office, FRAs or any other third party.\n\nThis spreadsheet should not be made available online without the express permission of GAD. \n\nThis spreadsheet is password protected. \n"]

{"sheet":"Version Control","index":2,"n_rows":17,"n_cols":3,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"Fire_E - Trivial Commutation Factors"}]
["Version Control"]
[{"$f":"CELL(\"filename\",A1)","v":"\\\\Gad-psps\\psps\\Fire_E\\Factors\\2018\\Main Factor Review\\Trivial Commutation\\Final Factors on 2.4%\\[Fire England Trivial Commutation - February 2019.xlsm]Version Control"}]
[]
["Version control"]
[]
["This sheet is intended to assist Home Office in understanding which factors have changed and when. "]
["Version control on this sheet commences with the 2017/18 factor review (version 2018-1)"]
[]
["Version 2018 - 1 (February 2019)"]
["Provides the following new factor tables:",null,"None"]
["Provides the following revised factors:",null,"x-501 to x-504"]
["Confirms that the following factor table is no longer required by Home Office:"]
["Factors still to follow:",null,"All other series"]
["Methodology changes:",null,"None - tables should be used with existing guidance notes as referenced"]
["Date modified:",null,"2019-02-15"]

{"sheet":"Summary - Fire_E","index":3,"n_rows":224,"n_cols":7,"rows_kept":224,"cut":false,"hidden":true,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"Fire_E - Trivial Commutation Factors"}]
["Summary of Factors "]
[{"$f":"CELL(\"filename\",A1)","v":"\\\\Gad-psps\\psps\\Fire_E\\Factors\\2018\\Main Factor Review\\Trivial Commutation\\Final Factors on 2.4%\\[Fire England Trivial Commutation - February 2019.xlsm]Summary - Fire_E"}]
[]
[]
[null,null,null,null,"x=0","x=1","x=2"]
[null,"Fire_E",null,null,2015,2006,1992]
[]
[null,"100 Series - Club Transfer"]
[null,"x-",101]
[null,"x-",102]
[null,"x-",103]
[null,"x-",104]
[null,"x-",105]
[null,"x-",106]
[null,"x-",107]
[null,"x-",108]
[null,"x-",109]
[null,"x-",110]
[null,"x-",111]
[null,"x-",112]
[null,"x-",113]
[null,"x-",114]
[null,"x-",115]
[null,"x-",116]
[null,"x-",117]
[null,"x-",118]
[null,"x-",119]
[null,"x-",120]
[null,"x-",121]
[null,"x-",122]
[null,"x-",123]
[null,"x-",124]
[null,"x-",125]
[]
[null,"200 Series - Non Club Transfers"]
[null,"x-",201]
[null,"x-",202]
[null,"x-",203]
[null,"x-",204]
[null,"x-",205]
[null,"x-",206]
[null,"x-",207]
[null,"x-",208]
[null,"x-",209]
[null,"x-",210]
[null,"x-",211]
[null,"x-",212]
[null,"x-",213]
[null,"x-",214]
[null,"x-",215]
[null,"x-",216]
[null,"x-",217]
[null,"x-",218]
[null,"x-",219]
[null,"x-",220]
[null,"x-",221]
[null,"x-",222]
[null,"x-",223]
[null,"x-",224]
[null,"x-",225]
[]
[null,"300 Series - Pension Sharing on divorce"]
[null,"x-",301]
[null,"x-",302]
[null,"x-",303]
[null,"x-",304]
[null,"x-",305]
[null,"x-",306]
[null,"x-",307]
[null,"x-",308]
[null,"x-",309]
[null,"x-",310]
[null,"x-",311]
[null,"x-",312]
[null,"x-",313]
[null,"x-",314]
[null,"x-",315]
[null,"x-",316]
[null,"x-",317]
[null,"x-",318]
[null,"x-",319]
[null,"x-",320]
[null,"x-",321]
[null,"x-",322]
[null,"x-",323]
[null,"x-",324]
[null,"x-",325]
[]
[null,"400 Series - Early or Late Retirement"]
[null,"x-",401]
[null,"x-",402]
[null,"x-",403]
[null,"x-",404]
[null,"x-",405]
[null,"x-",406]
[null,"x-",407]
[null,"x-",408]
[null,"x-",409]
[null,"x-",410]
[null,"x-",411]
[null,"x-",412]
[null,"x-",413]
[null,"x-",414]
[null,"x-",415]
[null,"x-",416]
[null,"x-",417]
[null,"x-",418]
[null,"x-",419]
[null,"x-",420]
[null,"x-",421]
[null,"x-",422]
[null,"x-",423]
[null,"x-",424]
[null,"x-",425]
[]
[null,"500 Series - Commutation"]
[null,"x-",501]
[null,"x-",502]
[null,"x-",503]
[null,"x-",504]
[null,"x-",505]
[null,"x-",506]
[null,"x-",507]
[null,"x-",508]
[null,"x-",509]
[null,"x-",510]
[null,"x-",511]
[null,"x-",512]
[null,"x-",513]
[null,"x-",514]
[null,"x-",515]
[null,"x-",516]
[null,"x-",517]
[null,"x-",518]
[null,"x-",519]
[null,"x-",520]
[null,"x-",521]
[null,"x-",522]
[null,"x-",523]
[null,"x-",524]
[null,"x-",525]
[]
[null,"600 Series - Scheme Pays"]
[null,"x-",601]
[null,"x-",602]
[null,"x-",603]
[null,"x-",604]
[null,"x-",605]
[null,"x-",606]
[null,"x-",607]
[null,"x-",608]
[null,"x-",609]
[null,"x-",610]
[null,"x-",611]
[null,"x-",612]
[null,"x-",613]
[null,"x-",614]
[null,"x-",615]
[null,"x-",616]
[null,"x-",617]
[null,"x-",618]
[null,"x-",619]
[null,"x-",620]
[null,"x-",621]
[null,"x-",622]
[null,"x-",623]
[null,"x-",624]
[null,"x-",625]
[]
[null,"700 Series - Additional Benefits or Additional Contributions"]
[null,"x-",701]
[null,"x-",702]
[null,"x-",703]
[null,"x-",704]
[null,"x-",705]
[null,"x-",706]
[null,"x-",707]
[null,"x-",708]
[null,"x-",709]
[null,"x-",710]
[null,"x-",711]
[null,"x-",712]
[null,"x-",713]
[null,"x-",714]
[null,"x-",715]
[null,"x-",716]
[null,"x-",717]
[null,"x-",718]
[null,"x-",719]
[null,"x-",720]
[null,"x-",721]
[null,"x-",722]
[null,"x-",723]
[null,"x-",724]
[null,"x-",725]
[]
[null,"800 Series - Other Scheme Specific"]
[null,"x-",801]
[null,"x-",802]
[null,"x-",803]
[null,"x-",804]
[null,"x-",805]
[null,"x-",806]
[null,"x-",807]
[null,"x-",808]
[null,"x-",809]
[null,"x-",810]
[null,"x-",811]
[null,"x-",812]
[null,"x-",813]
[null,"x-",814]
[null,"x-",815]
[null,"x-",816]
[null,"x-",817]
[null,"x-",818]
[null,"x-",819]
[null,"x-",820]
[null,"x-",821]
[null,"x-",822]
[null,"x-",823]
[null,"x-",824]
[null,"x-",825]

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

{"sheet":"Factor List","index":5,"n_rows":12,"n_cols":14,"rows_kept":12,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"Fire_E - Trivial Commutation Factors"}]
["Factor List"]
[{"$f":"CELL(\"filename\",A1)","v":"\\\\Gad-psps\\psps\\Fire_E\\Factors\\2018\\Main Factor Review\\Trivial Commutation\\Final Factors on 2.4%\\[Fire England Trivial Commutation - February 2019.xlsm]Factor List"}]
[]
[]
["Client","Section","Factor Type","Description","Gender","Factor Age/Period Definition","Section Number (x)","Series Number","Table Reference\n(Section-Series Number)","Table Reference in Guidance","Related Factor Guidance","Date Factors Issued to Client","Date Factors Implemented (if known)","Factor Status"]
["see sheet \"x-Series Number\" for description of entry","see sheet \"x-Series Number\" for description of entry","see sheet \"x-Series Number\" for description of entry","see sheet \"x-Series Number\" for description of entry","see sheet \"x-Series Number\" for description of entry","see sheet \"x-Series Number\" for description of entry","see sheet \"x-Series Number\" for description of entry","see sheet \"x-Series Number\" for description of entry","see sheet \"x-Series Number\" for description of entry","see sheet \"x-Series Number\" for description of entry","see sheet \"x-Series Number\" for description of entry","see sheet \"x-Series Number\" for description of entry","see sheet \"x-Series Number\" for description of entry","see sheet \"x-Series Number\" for description of entry"]
["Fire_E","1992/2006","Triv Comm","Factors for commutation of small pension ","Unisex","Age in completed years",1,501,"x-501","Table 1","Firefighters' Pension Scheme 1992\nFirefighters' Pension Scheme (Northern Ireland) 2007\nNew Firefighters' Pension Scheme (England) 2006\nNew Firefighters' Pension Scheme (Northern Ireland) 2007\nFirefighters' Pension Scheme (Scotland) 2007\nFirefighters' Pension Scheme (Wales) 2007\nTrivial Commutation and Capitalisation for Death Gratuities\nDated 3 January 2012","2019-02-15",null,"Issued"]
["Fire_E","1992/2006","Triv Comm","Factors for commutation of small pension and for capitalisation of survivor pension for determination of death gratuity","Unisex","Age in completed years",1,502,"x-502","Table 2","Firefighters' Pension Scheme 1992\nFirefighters' Pension Scheme (Northern Ireland) 2007\nNew Firefighters' Pension Scheme (England) 2006\nNew Firefighters' Pension Scheme (Northern Ireland) 2007\nFirefighters' Pension Scheme (Scotland) 2007\nFirefighters' Pension Scheme (Wales) 2007\nTrivial Commutation and Capitalisation for Death Gratuities\nDated 3 January 2012","2019-02-15",null,"Issued"]
["Fire_E",2015,"Triv Comm","Trivial commutation factors for former firefighters ","Unisex","Age in completed years",0,503,"x-503","Table 1","The Firefighters' Pension Scheme 2015 (England)\nCommutation of Small Pensions\nDated 30 March 2015","2019-02-15",null,"Issued"]
["Fire_E",2015,"Triv Comm","Trivial commutation for surviving spouse or partner","Unisex","Age in completed years",0,504,"x-504","Table 2","The Firefighters' Pension Scheme 2015 (England)\nCommutation of Small Pensions\nDated 30 March 2015","2019-02-15",null,"Issued"]

{"sheet":"x-Series Number","index":6,"n_rows":25,"n_cols":2,"rows_kept":25,"cut":false,"hidden":true,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"Fire_E - Trivial Commutation Factors"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Enter the factor type (which should be consistent with the series header types found on the summary sheet (eg early or late retirement) - x-Enter series number (this reflects the number in the relevant series eg if it’s the first ER/LR factor then it would be \"401\")"}]
[{"$f":"CELL(\"filename\",A1)","v":"\\\\Gad-psps\\psps\\Fire_E\\Factors\\2018\\Main Factor Review\\Trivial Commutation\\Final Factors on 2.4%\\[Fire England Trivial Commutation - February 2019.xlsm]x-Series Number"}]
[]
["Data Item","Factor Table Information"]
["Client","Enter the client name eg NHSPS_EW"]
["Section","Enter the section name eg NHSPS 2015"]
["Factor Type","Enter the factor type (which should be consistent with the series header types found on the summary sheet (eg early or late retirement)"]
["Description","Enter a description of the factor (eg use description from factor table in guidance)"]
["Gender","Enter either \"unisex\" or \"m and f\""]
["Factor Age/Period Definition","Enter in age definition"]
["Section Number","Enter section number (this relates to the number used to identify the scheme section - see top of summary tab for section number)"]
["Series Number","Enter series number (this reflects the number in the relevant series eg if it’s the first ER/LR factor then it would be \"401\")"]
["Table Reference","Enter table number (this is the section number plus the series number so we can identify the section and factor type eg if the section number for NHSPS 2015 was 0 and the factor was the first in the ER/LR factor series then this would be \"0-401\" entered here."]
["Table Reference in Guidance","Enter the table reference from the guidance notes"]
["Related Factor Table Reference (where the factor uses the same table as another factor in this spreadsheet)","If the factor table on this sheet is the same as another factor in the spreadsheet. Then enter that table reference here eg 0-.201. If this factor table is unique then put \"n/a\"."]
["Date Factors Issued to Client","Enter the date the factors are issued to the client"]
["Date Factors Implemented (if known)","Enter the date the factors are implemented "]
["Factor Status","Enter whether table is inforce, withdrawn, refer to gad etc"]
[]
[]
[]
[]
["Copy the relevant factor table and foot notes here. Unisex or male factor table in this grey box."]

{"sheet":"x-501","index":7,"n_rows":40,"n_cols":3,"rows_kept":40,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"Fire_E - Trivial Commutation Factors"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Triv Comm - x-501"}]
[{"$f":"CELL(\"filename\",A1)","v":"\\\\Gad-psps\\psps\\Fire_E\\Factors\\2018\\Main Factor Review\\Trivial Commutation\\Final Factors on 2.4%\\[Fire England Trivial Commutation - February 2019.xlsm]x-501"}]
[]
["Data Item","Factor Table Information"]
["Client","Fire_E"]
["Section","1992/2006"]
["Factor Type","Triv Comm"]
["Description","Factors for commutation of small pension "]
["Gender","Unisex"]
["Factor Age/Period Definition","Age in completed years"]
["Section Number",1]
["Series Number",501]
["Table Reference","x-501"]
["Table Reference in Guidance","Table 1"]
["Related Factor Guidance","Firefighters' Pension Scheme 1992\nFirefighters' Pension Scheme (Northern Ireland) 2007\nNew Firefighters' Pension Scheme (England) 2006\nNew Firefighters' Pension Scheme (Northern Ireland) 2007\nFirefighters' Pension Scheme (Scotland) 2007\nFirefighters' Pension Scheme (Wales) 2007\nTrivial Commutation and Capitalisation for Death Gratuities\nDated 3 January 2012"]
["Date Factors Issued to Client","2019-02-15"]
["Date Factors Implemented (if known)"]
["Factor Status","Issued"]
[]
[]
[]
[]
["Age","Factors for benefits in payment to former firefighter ","Factors for spouse or partner pension"]
[60,19.126000000000001,3.25]
[61,18.602,3.29]
[62,18.071000000000002,3.327]
[63,17.533999999999999,3.3610000000000002]
[64,16.989999999999998,3.3929999999999998]
[65,16.440000000000001,3.4220000000000002]
[66,15.884,3.448]
[67,15.323,3.4710000000000001]
[68,14.759,3.4889999999999999]
[69,14.191000000000001,3.5019999999999998]
[70,13.62,3.512]
[71,13.045999999999999,3.516]
[72,12.471,3.5150000000000001]
[73,11.897,3.5070000000000001]
[74,11.324999999999999,3.4]

{"sheet":"x-502","index":8,"n_rows":100,"n_cols":2,"rows_kept":100,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"Fire_E - Trivial Commutation Factors"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Triv Comm - x-502"}]
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[]
["Data Item","Factor Table Information"]
["Client","Fire_E"]
["Section","1992/2006"]
["Factor Type","Triv Comm"]
["Description","Factors for commutation of small pension and for capitalisation of survivor pension for determination of death gratuity"]
["Gender","Unisex"]
["Factor Age/Period Definition","Age in completed years"]
["Section Number",1]
["Series Number",502]
["Table Reference","x-502"]
["Table Reference in Guidance","Table 2"]
["Related Factor Guidance","Firefighters' Pension Scheme 1992\nFirefighters' Pension Scheme (Northern Ireland) 2007\nNew Firefighters' Pension Scheme (England) 2006\nNew Firefighters' Pension Scheme (Northern Ireland) 2007\nFirefighters' Pension Scheme (Scotland) 2007\nFirefighters' Pension Scheme (Wales) 2007\nTrivial Commutation and Capitalisation for Death Gratuities\nDated 3 January 2012"]
["Date Factors Issued to Client","2019-02-15"]
["Date Factors Implemented (if known)"]
["Factor Status","Issued"]
[]
[]
[]
[]
["Age","Widow/Widower or other survivor"]
[25,32.484999999999999]
[26,32.232999999999997]
[27,31.975000000000001]
[28,31.713000000000001]
[29,31.446000000000002]
[30,31.175000000000001]
[31,30.9]
[32,30.62]
[33,30.335999999999999]
[34,30.047000000000001]
[35,29.754999999999999]
[36,29.457999999999998]
[37,29.157]
[38,28.850999999999999]
[39,28.54]
[40,28.222999999999999]
[41,27.9]
[42,27.571000000000002]
[43,27.233000000000001]
[44,26.888000000000002]
[45,26.533999999999999]
[46,26.17]
[47,25.797000000000001]
[48,25.414000000000001]
[49,25.021999999999998]
[50,24.62]
[51,24.209]
[52,23.79]
[53,23.361999999999998]
[54,22.925000000000001]
[55,22.48]
[56,22.027000000000001]
[57,21.565999999999999]
[58,21.097999999999999]
[59,20.620999999999999]
[60,20.137]
[61,19.643999999999998]
[62,19.143000000000001]
[63,18.635999999999999]
[64,18.120999999999999]
[65,17.599]
[66,17.068999999999999]
[67,16.533000000000001]
[68,15.992000000000001]
[69,15.445]
[70,14.893000000000001]
[71,14.337]
[72,13.778]
[73,13.215999999999999]
[74,12.653]
[75,12.09]
[76,11.528]
[77,10.968999999999999]
[78,10.413]
[79,9.859]
[80,9.3089999999999993]
[81,8.7639999999999993]
[82,8.2260000000000009]
[83,7.6980000000000004]
[84,7.181]
[85,6.68]
[86,6.1989999999999998]
[87,5.7409999999999997]
[88,5.3079999999999998]
[89,4.9020000000000001]
[90,4.5190000000000001]
[91,4.16]
[92,3.8239999999999998]
[93,3.5089999999999999]
[94,3.2210000000000001]
[95,2.9620000000000002]
[96,2.734]
[97,2.5369999999999999]
[98,2.37]
[99,2.2229999999999999]

{"sheet":"x-503","index":9,"n_rows":45,"n_cols":3,"rows_kept":45,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"Fire_E - Trivial Commutation Factors"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Triv Comm - x-503"}]
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[]
["Data Item","Factor Table Information"]
["Client","Fire_E"]
["Section",2015]
["Factor Type","Triv Comm"]
["Description","Trivial commutation factors for former firefighters "]
["Gender","Unisex"]
["Factor Age/Period Definition","Age in completed years"]
["Section Number",0]
["Series Number",503]
["Table Reference","x-503"]
["Table Reference in Guidance","Table 1"]
["Related Factor Guidance","The Firefighters' Pension Scheme 2015 (England)\nCommutation of Small Pensions\nDated 30 March 2015"]
["Date Factors Issued to Client","2019-02-15"]
["Date Factors Implemented (if known)"]
["Factor Status","Issued"]
[]
[]
[]
[]
["Age","Unisex factor for benefits in payment (Fpen)","Unisex factor for spouse or partner's pension (Fspen)"]
[55,21.670999999999999,3.2269999999999999]
[56,21.187000000000001,3.2789999999999999]
[57,20.696000000000002,3.33]
[58,20.198,3.3780000000000001]
[59,19.693999999999999,3.423]
[60,19.181999999999999,3.4670000000000001]
[61,18.664000000000001,3.5089999999999999]
[62,18.138999999999999,3.5489999999999999]
[63,17.609000000000002,3.585]
[64,17.073,3.6190000000000002]
[65,16.533000000000001,3.65]
[66,15.988,3.6779999999999999]
[67,15.441000000000001,3.702]
[68,14.891,3.7210000000000001]
[69,14.34,3.6890000000000001]
[70,13.788,3.6520000000000001]
[71,13.236000000000001,3.657]
[72,12.686,3.6560000000000001]
[73,12.138999999999999,3.6480000000000001]
[74,11.597,3.5169999999999999]

{"sheet":"x-504","index":10,"n_rows":100,"n_cols":2,"rows_kept":100,"cut":false,"hidden":false,"merged":[]}
["Government Actuary's Department"]
[{"$f":"IF(title=\"> Enter workbook title here\",\"Enter workbook title in Cover sheet\",title)","v":"Fire_E - Trivial Commutation Factors"}]
[{"$f":"TABLE_FACTOR_TYPE&\" - x-\"&TABLE_SERIES_NUMBER","v":"Triv Comm - x-504"}]
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[]
["Data Item","Factor Table Information"]
["Client","Fire_E"]
["Section",2015]
["Factor Type","Triv Comm"]
["Description","Trivial commutation for surviving spouse or partner"]
["Gender","Unisex"]
["Factor Age/Period Definition","Age in completed years"]
["Section Number",0]
["Series Number",504]
["Table Reference","x-504"]
["Table Reference in Guidance","Table 2"]
["Related Factor Guidance","The Firefighters' Pension Scheme 2015 (England)\nCommutation of Small Pensions\nDated 30 March 2015"]
["Date Factors Issued to Client","2019-02-15"]
["Date Factors Implemented (if known)"]
["Factor Status","Issued"]
[]
[]
[]
[]
["Age","Survivng spouse or partner unisex (Fwpen)"]
[25,32.484999999999999]
[26,32.232999999999997]
[27,31.975000000000001]
[28,31.713000000000001]
[29,31.446000000000002]
[30,31.175000000000001]
[31,30.9]
[32,30.62]
[33,30.335999999999999]
[34,30.047000000000001]
[35,29.754999999999999]
[36,29.457999999999998]
[37,29.157]
[38,28.850999999999999]
[39,28.54]
[40,28.222999999999999]
[41,27.9]
[42,27.571000000000002]
[43,27.233000000000001]
[44,26.888000000000002]
[45,26.533999999999999]
[46,26.17]
[47,25.797000000000001]
[48,25.414000000000001]
[49,25.021999999999998]
[50,24.62]
[51,24.209]
[52,23.79]
[53,23.361999999999998]
[54,22.925000000000001]
[55,22.48]
[56,22.027000000000001]
[57,21.565999999999999]
[58,21.097999999999999]
[59,20.620999999999999]
[60,20.137]
[61,19.643999999999998]
[62,19.143000000000001]
[63,18.635999999999999]
[64,18.120999999999999]
[65,17.599]
[66,17.068999999999999]
[67,16.533000000000001]
[68,15.992000000000001]
[69,15.445]
[70,14.893000000000001]
[71,14.337]
[72,13.778]
[73,13.215999999999999]
[74,12.653]
[75,12.09]
[76,11.528]
[77,10.968999999999999]
[78,10.413]
[79,9.859]
[80,9.3089999999999993]
[81,8.7639999999999993]
[82,8.2260000000000009]
[83,7.6980000000000004]
[84,7.181]
[85,6.68]
[86,6.1989999999999998]
[87,5.7409999999999997]
[88,5.3079999999999998]
[89,4.9020000000000001]
[90,4.5190000000000001]
[91,4.16]
[92,3.8239999999999998]
[93,3.5089999999999999]
[94,3.2210000000000001]
[95,2.9620000000000002]
[96,2.734]
[97,2.5369999999999999]
[98,2.37]
[99,2.2229999999999999]