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1 Page 1 Afghanistan Exch.rate-Afghanis PA Multiplier Thresholds % (D/S) 25/27 25/27 25/27 25/27 25/27 25/27 25/27 25/27 25/27 25/27 25/27 25/27 Albania Exch.rate-Leks PA Multiplier Thresholds % (D/S) 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 18/20 18/20 Algeria Exch.rate-Dinars PA Multiplier Thresholds % (D/S) 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 Angola Exch.rate-NewKwanza PA Multiplier Thresholds % (D/S) 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 Antigua & Barbuda Exch.rate-EC Dollars PA Multiplier Thresholds % (D/S) 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 Argentina Exch.rate-Pesos PA Multiplier Thresholds % (D/S) 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 Armenia Exch.rate-Dram PA Multiplier Thresholds % (D/S) 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 Australia Exch.rate-Dollars PA Multiplier Thresholds % (D/S) 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 Austria Exch.rate-Schillings PA Multiplier Thresholds % (D/S) 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21

2 Page 2 Azerbaijan Exch.rate-Manat PA Multiplier Thresholds % (D/S) 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 Bahamas Exch.rate-Bahamian $ PA Multiplier Thresholds % (D/S) 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 Bahrain Exch.rate-Dinars PA Multiplier Thresholds % (D/S) 25/28 25/28 25/28 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 Bangladesh Exch.rate-Takas PA Multiplier Thresholds % (D/S) 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 Barbados Exch.rate-BDollars PA Multiplier Thresholds % (D/S) 21/23 21/23 21/23 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 Belarus Exch.rate-BRuble PA Multiplier Thresholds % (D/S) 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 14/16 9/10 9/10 9/10 Belgium Exch.rate-BelFrancs PA Multiplier Thresholds % (D/S) 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 Belize Exch.rate-BZdollars PA Multiplier Thresholds % (D/S) 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 Benin Exch.rate-CFA Francs PA Multiplier Thresholds % (D/S) 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14

3 Page 3 Bermuda Exch.rate-BDollars PA Multiplier Thresholds % (D/S) 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 Bhutan Exch.rate-Ngultrum PA Multiplier Thresholds % (D/S) 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 Bolivia Exch.rate-Bolivianos PA Multiplier Bosnia-Herzegovina Exch.rate-BHDinars PA Multiplier Thresholds % (D/S) 13/14 13/14 13/14 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 Botswana Exch.rate-Pula PA Multiplier Thresholds % (D/S) 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 Govern. Rent/W40/W90 Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Brazil Exch.rate-Real PA Multiplier Thresholds % (D/S) 23/25 23/25 23/25 23/25 23/25 25/28 25/28 25/28 25/28 25/28 25/28 25/28 British Virgin Is. Exch.rate-U.S. Dollars PA Multiplier Thresholds % (D/S) 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 Brunei Darussalam Exch.rate-Brunei $ PA Multiplier Thresholds % (D/S) 2/ 3 2/ 3 2/ 3 2/ 3 2/ 3 2/ 3 2/ 3 2/ 3 2/ 3 2/ 3 2/ 3 2/ 3 Bulgaria Exch.rate-Leva PA Multiplier Thresholds % (D/S) 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12

4 Page 4 Burkina Faso Exch.rate-CFA Francc PA Multiplier Thresholds % (D/S) 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 Burundi Exch.rate-BFrancs PA Multiplier Thresholds % (D/S) 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 Cambodia Exch.rate-Riel PA Multiplier Cameroon, Rep. of Exch.rate-CFA Francs PA Multiplier Thresholds % (D/S) 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 Canada Exch.rate-CanDollars Montreal PA Multiplier Thresholds % (D/S) 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 Ottawa PA Multiplier Thresholds % (D/S) 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 Toronto PA Multiplier Thresholds % (D/S) 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 Cape Verde Exch.rate-Escudos PA Multiplier Thresholds % (D/S) 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18

5 Page 5 Cayman Islands Exch.rate-Cayman $ PA Multiplier Central African Rep. Exch.rate-CFA Francs PA Multiplier Thresholds % (D/S) 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 Chad Exch.rate-CFA Francs PA Multiplier Thresholds % (D/S) 12/13 12/13 12/13 12/13 12/13 12/13 12/13 12/13 12/13 12/13 12/13 12/13 Chile Exch.rate-New Pesos PA Multiplier Thresholds % (D/S) 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 China Exch.rate-YuanRenminbi PA Multiplier Thresholds % (D/S) 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 Govern. Rent/W40/W90 Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Colombia Exch.rate-Pesos PA Multiplier Thresholds % (D/S) 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 Comoros Exch.rate-CFrancs PA Multiplier Thresholds % (D/S) 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 Congo, Brazzaville Exch.rate-CFA Francs PA Multiplier Thresholds % (D/S) 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 Congo, Dem. Rep. of Exch.rate-Francs PA Multiplier Thresholds % (D/S) 3/ 3 3/ 3 3/ 3 3/ 3 3/ 3 3/ 3 3/ 3 3/ 3 3/ 3 3/ 3 3/ 3 3/ 3 Govern. Rent/W40/W90 Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N

6 Page 6 Cook Islands Exch.rate-NZDollars PA Multiplier Thresholds % (D/S) 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 Costa Rica Exch.rate-Colones PA Multiplier Thresholds % (D/S) 24/27 24/27 24/27 26/28 26/28 26/28 26/28 26/28 26/28 26/28 26/28 26/28 Côte D'Ivoire Exch.rate-CFA Francs PA Multiplier Thresholds % (D/S) 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 Croatia Exch.rate-Kuna PA Multiplier Thresholds % (D/S) 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 Cuba Exch.rate-Pesos PA Multiplier Thresholds % (D/S) 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 17/19 17/19 Cyprus Exch.rate-Pounds PA Multiplier Czech Republic Exch.rate-Korunas PA Multiplier Thresholds % (D/S) 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 Denmark Exch.rate-DenKroner PA Multiplier Djibouti Exch.rate-DFrancs PA Multiplier Thresholds % (D/S) 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27

7 Page 7 Dominica Exch.rate-EC Dollars PA Multiplier Dominican Republic Exch.rate-Pesos PA Multiplier Thresholds % (D/S) 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 Ecuador Exch.rate-Sucres PA Multiplier Thresholds % (D/S) 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 Egypt Exch.rate-EPounds Alexandria PA Multiplier Thresholds % (D/S) 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 Cairo PA Multiplier Thresholds % (D/S) 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 25/28 El Salvador Exch.rate-Colones PA Multiplier Thresholds % (D/S) 27/30 27/30 27/30 27/30 27/30 27/30 27/30 27/30 26/29 26/29 26/29 26/29 Equatorial Guinea Exch.rate-CFA Francs PA Multiplier Thresholds % (D/S) 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 16/18 16/18 16/18 Eritrea Exch.rate-Nakfa PA Multiplier Thresholds % (D/S) 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28

8 Page 8 Estonia Exch.rate-Kroon PA Multiplier Thresholds % (D/S) 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 Ethiopia Exch.rate-Birr PA Multiplier Thresholds % (D/S) 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 Fiji Exch.rate-Dollars PA Multiplier Thresholds % (D/S) 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 Finland Exch.rate-Markka PA Multiplier Thresholds % (D/S) 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 France Exch.rate-FrFrancs Lyon and Elsewhere PA Multiplier Thresholds % (D/S) 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 Paris PA Multiplier Thresholds % (D/S) 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 French Guiana Exch.rate-FrFrancs PA Multiplier Thresholds % (D/S) / / / / / / / / / / / / Gabon Exch.rate-CFA Francs PA Multiplier Thresholds % (D/S) 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9

9 Page 9 Gambia Exch.rate-Dalasis PA Multiplier Thresholds % (D/S) 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 Georgia Exch.rate-Lari PA Multiplier Thresholds % (D/S) 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 Germany Exch.rate-DMarks Berlin PA Multiplier Thresholds % (D/S) / / / / / / / / / / / / Bonn PA Multiplier Thresholds % (D/S) 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 Hamburg PA Multiplier Thresholds % (D/S) / / / / / / / / / / / / Ghana Exch.rate-Cedi PA Multiplier Thresholds % (D/S) 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 Greece Exch.rate-Drachmae PA Multiplier Thresholds % (D/S) 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 Grenada Exch.rate-EC Dollars PA Multiplier Thresholds % (D/S) 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22

10 Page 10 Guatemala Exch.rate-Quetzales PA Multiplier Thresholds % (D/S) 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 Guinea Exch.rate-GFrancs PA Multiplier Thresholds % (D/S) 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 Guinea-Bissau Exch.rate-CFA Francs PA Multiplier Thresholds % (D/S) 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 19/21 19/21 Guyana Exch.rate-Dollars PA Multiplier Thresholds % (D/S) 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 Haiti Exch.rate-Gourdes PA Multiplier Thresholds % (D/S) 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 Honduras Exch.rate-Lempiras PA Multiplier Thresholds % (D/S) 19/21 19/21 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 Hong Kong Exch.rate-Dollars PA Multiplier Thresholds % (D/S) 49/54 49/54 49/54 49/54 49/54 49/54 49/54 49/54 49/54 49/54 49/54 49/54 Hungary Exch.rate-Forints PA Multiplier Thresholds % (D/S) 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 Iceland Exch.rate-Krona PA Multiplier Thresholds % (D/S) / / / / / / / / / / / /

11 Page 11 India Exch.rate-Rupees PA Multiplier Thresholds % (D/S) 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 Govern. Rent/W40/W90 N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N Indonesia Exch.rate-Rupiahs PA Multiplier Thresholds % (D/S) 32/36 32/36 32/36 32/36 32/36 32/36 32/36 32/36 32/36 32/36 32/36 32/36 Iran Exch.rate-Rials PA Multiplier Thresholds % (D/S) 23/25 23/25 31/35 31/35 31/35 31/35 31/35 31/35 31/35 31/35 31/35 31/35 Iraq Exch.rate-Dinars PA Multiplier Thresholds % (D/S) 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 Govern. Rent/W40/W90 N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N Ireland Exch.rate-Punts PA Multiplier Thresholds % (D/S) / / / / / / / / / / / / Israel Exch.rate-New Shekels PA Multiplier Thresholds % (D/S) 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 Italy Exch.rate-Lire Italy, Rome PA Multiplier Italy, Brindisi PA Multiplier Thresholds % (D/S) / / / / / / / / / / / /

12 Page 12 Jamaica Exch.rate-Jam. Dollars PA Multiplier Thresholds % (D/S) 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 Japan Exch.rate-Yens PA Multiplier Thresholds % (D/S) 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 Jordan Exch.rate-Dinars PA Multiplier Thresholds % (D/S) 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 Kazakhstan Exch.rate-Tenge PA Multiplier Thresholds % (D/S) 15/17 14/15 14/15 14/15 14/15 14/15 14/15 14/15 14/15 14/15 14/15 14/15 Kenya Exch.rate-Shillings PA Multiplier Thresholds % (D/S) 18/20 18/20 18/20 18/20 18/20 18/20 18/20 18/20 18/20 18/20 18/20 14/16 Kiribati Exch.rate-Aus.$ PA Multiplier Thresholds % (D/S) 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 Korea, Dem. Rep. Exch.rate-Won PA Multiplier Thresholds % (D/S) 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 Korea, Rep. of Exch.rate-Won PA Multiplier Thresholds % (D/S) 35/39 35/39 35/39 35/39 35/39 35/39 35/39 35/39 35/39 35/39 35/39 35/39 Kuwait Exch.rate-Dinars PA Multiplier Thresholds % (D/S) 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18

13 Page 13 Kyrgyzstan Exch.rate-Som PA Multiplier Thresholds % (D/S) 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 Lao Peo. Dem. Rep. Exch.rate-New Kips PA Multiplier Thresholds % (D/S) 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 16/18 Govern. Rent/W40/W90 / / / / / / / / / / / / N/N/N N/N/N N/N/N N/N/N N/N/N Y/N/N Latvia Exch.rate-Lat PA Multiplier Thresholds % (D/S) 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 27/30 27/30 Lebanon Exch.rate-LPounds PA Multiplier Thresholds % (D/S) 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 Lesotho Exch.rate-Loti PA Multiplier Thresholds % (D/S) 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 Liberia Exch.rate-Dollars PA Multiplier Thresholds % (D/S) 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 Libyan Arab Jam. Exch.rate-Dinars PA Multiplier Thresholds % (D/S) 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 Govern. Rent/W40/W90 / / / / / / / / / / / / N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N Lithuania Exch.rate-L.Litas PA Multiplier Thresholds % (D/S) 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 Luxembourg Exch.rate-LFrancs PA Multiplier Thresholds % (D/S) / / / / / / / / / / / /

14 Page 14 Macau Exch.rate-Patacas PA Multiplier Thresholds % (D/S) 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 19/21 19/21 Macedonia, FYR Exch.rate-Denars PA Multiplier Thresholds % (D/S) 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 Madagascar Exch.rate-Malagasy Fra PA Multiplier Thresholds % (D/S) 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 Malawi Exch.rate-Kwacha PA Multiplier Thresholds % (D/S) 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 Malaysia Exch.rate-Ringgit PA Multiplier Thresholds % (D/S) 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 Maldives Exch.rate-Rufiyaa PA Multiplier Thresholds % (D/S) 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 Mali Exch.rate-CFA Francs PA Multiplier Thresholds % (D/S) 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 Malta Exch.rate-Liri PA Multiplier Thresholds % (D/S) 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 Marshall Islands Exch.rate-US Dollar PA Multiplier Thresholds % (D/S) 12/13 12/13 12/13 12/13 12/13 12/13 12/13 12/13 12/13 12/13 12/13 12/13

15 Page 15 Mauritania Exch.rate-Ouguiyas PA Multiplier Thresholds % (D/S) 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 Mauritius Exch.rate-Rupees PA Multiplier Thresholds % (D/S) 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 Mexico Exch.rate-NewPesos PA Multiplier Thresholds % (D/S) 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 Govern. Rent/W40/W90 N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N N/Y/N Micronesia Exch.rate-US Dollar PA Multiplier Thresholds % (D/S) 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 Moldova Exch.rate-Leu PA Multiplier Thresholds % (D/S) 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 28/31 28/31 28/31 Monaco Exch.rate-Francs PA Multiplier Thresholds % (D/S) 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 Mongolia Exch.rate-Tugrik PA Multiplier Thresholds % (D/S) 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 Govern. Rent/W40/W90 / / / / / / / / / / / / Y/N/N Y/N/N Y/N/N Y/N/N Y/N/N Y/N/N Montserrat Exch.rate-EC Dollars PA Multiplier Thresholds % (D/S) 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 Morocco Exch.rate-Dirhams PA Multiplier Thresholds % (D/S) 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22

16 Page 16 Mozambique Exch.rate-Meticals PA Multiplier Thresholds % (D/S) 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 Govern. Rent/W40/W90 Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Myanmar Exch.rate-Kyats PA Multiplier Thresholds % (D/S) 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 Namibia Exch.rate-NamDollar PA Multiplier Thresholds % (D/S) 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 18/20 Nauru Exch.rate-ADollars PA Multiplier Thresholds % (D/S) 7/ 7 7/ 7 7/ 7 7/ 7 7/ 7 7/ 7 7/ 7 7/ 7 7/ 7 7/ 7 7/ 7 7/ 7 Nepal Exch.rate-Rupees PA Multiplier Thresholds % (D/S) 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 Netherlands Exch.rate-Guilders PA Multiplier Thresholds % (D/S) 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 23/25 Netherlands Anti. Exch.rate-NAGuilder PA Multiplier Thresholds % (D/S) 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 New Caledonia Exch.rate-CFP Francs PA Multiplier Thresholds % (D/S) 12/13 12/13 12/13 12/13 12/13 12/13 12/13 12/13 12/13 12/13 12/13 12/13 New Zealand Exch.rate-Dollars PA Multiplier Thresholds % (D/S) 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25

17 Page 17 Nicaragua Exch.rate-CordobaOro PA Multiplier Thresholds % (D/S) 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 Niger Exch.rate-CFA Francs PA Multiplier Thresholds % (D/S) 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 Nigeria Exch.rate-Naira PA Multiplier Thresholds % (D/S) 8/ 9 / / / / / / / / / / / Thresholds Amt in loc Govern. Rent/W40/W90 / / Y/Y/Y Y/Y/Y Y/Y/Y Y/Y/Y Y/Y/Y Y/Y/Y Y/Y/Y Y/Y/Y Y/Y/Y Y/Y/Y Y/Y/Y Avg. Com. rent in loc Niue Exch.rate-NZDollar PA Multiplier Thresholds % (D/S) 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 5/ 6 Norway Exch.rate-Nor Kronor PA Multiplier Thresholds % (D/S) / / / / / / / / / / / / Oman Exch.rate-Rial Omanis PA Multiplier Thresholds % (D/S) 30/33 30/33 30/33 30/33 30/33 30/33 30/33 30/33 30/33 30/33 30/33 30/33 Govern. Rent/W40/W90 / / / / / / / / / / / / Y/N/N Y/N/N Y/N/N Y/N/N Y/N/N Y/N/N Pakistan Exch.rate-Rupees PA Multiplier Panama Exch.rate-Balboas PA Multiplier Thresholds % (D/S) 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 Papua New Guinea Exch.rate-Kina PA Multiplier Thresholds % (D/S) 32/36 32/36 32/36 32/36 32/36 32/36 32/36 32/36 32/36 32/36 32/36 32/36

18 Page 18 Paraguay Exch.rate-Guranies PA Multiplier Thresholds % (D/S) 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 Peru Exch.rate-Nuevo Sol PA Multiplier Thresholds % (D/S) 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 Philippines Exch.rate-Pesos PA Multiplier Thresholds % (D/S) 31/34 31/34 31/34 31/34 31/34 31/34 31/34 31/34 31/34 31/34 31/34 31/34 Poland Exch.rate-Zlotys PA Multiplier Thresholds % (D/S) 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 Portugal Exch.rate-Escudos PA Multiplier Thresholds % (D/S) 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 Qatar Exch.rate-Qatar Rials PA Multiplier Thresholds % (D/S) 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 Romania Exch.rate-Leu PA Multiplier Thresholds % (D/S) 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 Russian Fed., The Exch.rate-Rubles PA Multiplier Thresholds % (D/S) 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 Rwanda Exch.rate-RWFrancs PA Multiplier Thresholds % (D/S) 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18

19 Page 19 Samoa Exch.rate-Tala PA Multiplier Sao Tome & Principe Exch.rate-Dobras PA Multiplier Thresholds % (D/S) 13/15 13/15 13/15 13/15 13/15 13/15 13/15 13/15 13/15 13/15 13/15 13/15 Saudi Arabia Exch.rate-Riyals PA Multiplier Thresholds % (D/S) 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 Senegal Exch.rate-CFA Francs PA Multiplier Thresholds % (D/S) 14/15 14/15 14/15 14/15 14/15 14/15 14/15 14/15 14/15 14/15 14/15 14/15 Seychelles Exch.rate-Rupees PA Multiplier Thresholds % (D/S) 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 Sierra Leone Exch.rate-Leones PA Multiplier Thresholds % (D/S) 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 Singapore Exch.rate-SDollar PA Multiplier Thresholds % (D/S) 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 29/32 Slovak Republic Exch.rate-S.Koruna PA Multiplier Thresholds % (D/S) 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 Slovenia Exch.rate-Tolar PA Multiplier Thresholds % (D/S) 23/25 23/25 23/25 23/25 23/25 31/34 31/34 31/34 31/34 31/34 31/34 31/34

20 Page 20 Solomon Islands Exch.rate-SIDollars PA Multiplier Thresholds % (D/S) 15/17 15/17 15/17 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 Somalia Exch.rate-SOShillings PA Multiplier South Africa Exch.rate-Rands PA Multiplier Thresholds % (D/S) 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 Spain Exch.rate-Pesetas PA Multiplier Thresholds % (D/S) 27/30 27/30 27/30 27/30 27/30 27/30 27/30 27/30 27/30 27/30 27/30 27/30 Sri Lanka Exch.rate-Rupees PA Multiplier Thresholds % (D/S) 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 St.Kitts & Nevis Exch.rate-EC Dollars PA Multiplier Thresholds % (D/S) 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 St. Lucia Exch.rate-EC Dollars PA Multiplier Thresholds % (D/S) 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 St. Vincent/Grenadines Exch.rate-EC Dollars PA Multiplier Thresholds % (D/S) 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 Sudan Exch.rate-SPounds PA Multiplier Thresholds % (D/S) 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19 17/19

21 Page 21 Suriname Exch.rate-Guilders PA Multiplier Thresholds % (D/S) 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 Swaziland Exch.rate-Lilangeni PA Multiplier Thresholds % (D/S) 17/19 17/19 17/19 17/19 17/19 17/19 17/19 15/17 15/17 15/17 15/17 15/17 Sweden Exch.rate-Sw Kronor PA Multiplier Thresholds % (D/S) 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 Switzerland Exch.rate-Sw Francs PA Multiplier Thresholds % (D/S) 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 22/25 Syrian Arab Rep. Exch.rate-SPounds PA Multiplier Thresholds % (D/S) 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 30/33 Tajikistan. Exch.rate-TRuble PA Multiplier Thresholds % (D/S) 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 Tanzania, U.Rep. Exch.rate-Shillings PA Multiplier Thresholds % (D/S) 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 15/17 Govern. Rent/W40/W90 Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Y/Y/N Thailand Exch.rate-Baht PA Multiplier Thresholds % (D/S) 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 Togo Exch.rate-CFA Francs PA Multiplier Thresholds % (D/S) 8/ 9 8/ 9 8/ 9 8/ 9 8/ 9 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8

22 Page 22 Tokelau Exch.rate PA Multiplier Tonga Exch.rate-Pa'anga PA Multiplier Thresholds % (D/S) 8/ 9 8/ 9 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 Trinidad/Tobago Exch.rate-Dollars PA Multiplier Tunisia Exch.rate-Dinars PA Multiplier Thresholds % (D/S) 21/23 21/23 21/23 21/23 21/23 21/23 21/23 23/26 23/26 23/26 23/26 23/26 Turkey Exch.rate-Liras PA Multiplier Thresholds % (D/S) 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 Turkmenistan Exch.rate-Manat PA Multiplier Thresholds % (D/S) 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 13/14 14/16 14/16 14/16 Turks and Caicos Exch.rate-US Dollar PA Multiplier Tuvalu Exch.rate-Australian $ PA Multiplier Thresholds % (D/S) 2/ 3 2/ 3 2/ 3 2/ 3 2/ 3 2/ 3 2/ 3 2/ 3 2/ 3 2/ 3 2/ 3 2/ 3 Uganda Exch.rate-UShillings PA Multiplier Thresholds % (D/S) 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29 26/29

23 Page 23 Ukraine Exch.rate-Hryvna PA Multiplier Thresholds % (D/S) 13/14 13/14 13/14 13/14 13/14 13/14 13/14 18/20 18/20 18/20 18/20 18/20 U. Arab Emirates Exch.rate-Dirhams PA Multiplier Thresholds % (D/S) 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 United Kingdom Exch.rate-Pounds PA Multiplier Thresholds % (D/S) 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 U.S.A. Exch.rate-US Dollars New York PA Multiplier Thresholds % (D/S) 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 Washington D.C. PA Multiplier Thresholds % (D/S) 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 24/27 Uruguay Exch.rate-PesoUruguayo PA Multiplier Uzbekistan Exch.rate-Som PA Multiplier Thresholds % (D/S) 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 14/16 Vanuatu Exch.rate-Vatu PA Multiplier Thresholds % (D/S) 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11

Page 1. Country Dec. Nov. Oct. Sep. Aug. Jul. Jun. May. Apr. Mar. Feb. Jan

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