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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 Algeria Exch.rate-Dinars PA Multiplier Thresholds % (D/S) 16/18 16/18 16/18 16/18 16/18 16/18 12/14 12/14 12/14 12/14 12/14 12/14 Angola Exch.rate-NewKwanza 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 14/16 14/16 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) 24/26 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 Armenia Exch.rate-Dram Australia Exch.rate-Dollars 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 18/20 Austria Exch.rate-Schillings 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

2 Page 2 Azerbaijan Exch.rate-Manat Bahamas Exch.rate-Bahamian $ 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 32/35 32/35 Bahrain Exch.rate-Dinars 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 Bangladesh Exch.rate-Takas 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 Barbados Exch.rate-BDollars 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 Belarus Exch.rate-BRuble Belgium Exch.rate-BelFrancs 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 18/20 Belize Exch.rate-BZdollars 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 8/ 9 Benin Exch.rate-CFA Francs PA Multiplier Thresholds % (D/S) 15/16 15/16 15/16 15/16 15/16 16/18 16/18 14/16 14/16 14/16 14/16 14/16

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) 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 Bolivia Exch.rate-Bolivianos PA Multiplier Thresholds % (D/S) 20/22 20/22 13/15 13/15 13/15 13/15 13/15 13/15 13/15 13/15 13/15 13/15 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 Bosnia-Herzegovina Exch.rate-BHDinars Botswana Exch.rate-Pula PA Multiplier Thresholds % (D/S) 6/ 6 6/ 6 6/ 6 6/ 6 6/ 6 6/ 6 6/ 6 6/ 6 6/ 6 6/ 6 6/ 6 6/ 6 Brazil Exch.rate-Real 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/ /Y/ /Y/ /Y/ /Y/ /Y/ /Y/ /Y/ N/Y/N / / / / 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

4 Page 4 Burkina Faso Exch.rate-CFA Francc 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 Burundi Exch.rate-BFrancs PA Multiplier Thresholds % (D/S) 6/ 6 6/ 6 6/ 6 6/ 6 6/ 6 6/ 6 6/ 6 6/ 6 6/ 6 6/ 6 6/ 6 6/ 6 Cambodia Exch.rate-Riel PA Multiplier Thresholds % (D/S) 25/28 25/28 25/28 25/28 / / / / / / / / Cameroon, Rep. of Exch.rate-CFA Francs 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 Canada Exch.rate-CanDollars Montreal PA Multiplier Thresholds % (D/S) 21/23 21/23 21/23 21/24 21/24 21/24 21/24 21/24 21/24 21/24 21/24 21/24 Ottawa PA Multiplier Thresholds % (D/S) 20/22 20/22 20/22 20/22 20/22 20/22 20/22 18/20 18/20 18/20 18/20 18/20 Toronto 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 21/24 Cape Verde Exch.rate-Escudos 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 12/14

5 Page 5 Cayman Islands Exch.rate-Cayman $ 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 18/20 Central African Rep. Exch.rate-CFA Francs PA Multiplier Thresholds % (D/S) 18/20 18/20 18/20 18/20 18/20 18/20 18/20 15/17 15/17 15/17 15/17 15/17 Chad 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 Chile Exch.rate-New Pesos PA Multiplier Thresholds % (D/S) 21/23 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 15/17 China Exch.rate-YuanRenminbi PA Multiplier Thresholds % (D/S) 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 19/21 15/17 15/17 15/17 Colombia Exch.rate-Pesos PA Multiplier Thresholds % (D/S) 17/18 17/18 17/18 17/18 17/18 17/18 17/18 17/18 17/18 17/18 17/18 17/18 Comoros Exch.rate-CFrancs 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 Congo, Brazzaville Exch.rate-CFA 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 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

6 Page 6 Cook Islands Exch.rate-NZDollars 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 Costa Rica Exch.rate-Colones 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 Côte D'Ivoire Exch.rate-CFA Francs 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 Govern. Rent/W40/W90 N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N Croatia Exch.rate-Kuna Cuba Exch.rate-Pesos PA Multiplier Thresholds % (D/S) 14/16 14/16 14/16 16/17 16/17 16/17 16/17 16/17 16/17 16/17 17/18 17/18 Cyprus Exch.rate-Pounds PA Multiplier Thresholds % (D/S) 15/16 15/16 15/16 15/16 15/16 15/16 15/16 15/16 15/16 15/16 15/16 13/14 Czech Republic Exch.rate-Korunas PA Multiplier Denmark Exch.rate-DenKroner PA Multiplier Thresholds % (D/S) 17/18 17/18 17/18 17/18 17/18 17/18 17/18 17/18 17/18 17/18 17/18 17/18 Djibouti Exch.rate-DFrancs 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

7 Page 7 Dominica Exch.rate-EC Dollars 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 18/20 Dominican Republic Exch.rate-Pesos 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/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 Ecuador Exch.rate-Sucres 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 18/20 Egypt Exch.rate-EPounds Alexandria PA Multiplier Thresholds % (D/S) 9/ 9 9/ 9 9/ 9 9/ 9 9/ 9 9/ 9 9/ 9 9/ 9 9/ 9 9/ 9 10/11 10/11 Cairo 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 20/22 El Salvador Exch.rate-Colones PA Multiplier Thresholds % (D/S) 22/25 22/25 22/25 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 23/26 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 Equatorial Guinea Exch.rate-CFA Francs PA Multiplier Thresholds % (D/S) 21/24 21/24 21/24 21/24 21/24 21/24 21/24 21/24 21/24 21/24 21/24 21/24 Eritrea Exch.rate-Nakfa Thresholds % (D/S) / / / / / / / / / / / 6/

8 Page 8 Estonia Exch.rate-Kroon Ethiopia Exch.rate-Birr 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 Fiji Exch.rate-Dollars 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 18/20 Finland Exch.rate-Markka PA Multiplier Thresholds % (D/S) 19/21 19/21 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 21/23 France Exch.rate-FrFrancs Lyon and Elsewhere PA Multiplier Thresholds % (D/S) 18/20 18/20 18/20 18/20 18/20 18/20 18/20 15/17 15/17 15/17 15/17 15/17 Paris 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 French Guiana Exch.rate-FrFrancs PA Multiplier Gabon Exch.rate-CFA Francs PA Multiplier 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 Y/Y/Y Avg. Com. rent in loc

9 Page 9 Gambia Exch.rate-Dalasis PA Multiplier Thresholds % (D/S) 10/12 10/12 10/12 10/12 10/12 10/12 10/12 10/12 10/12 10/12 10/12 10/12 Georgia Exch.rate-Lari Germany Exch.rate-DMarks Berlin Bonn 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 18/20 Hamburg Ghana Exch.rate-Cedi 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 Greece Exch.rate-Drachmae 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 Grenada Exch.rate-EC Dollars 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

10 Page 10 Guatemala Exch.rate-Quetzales PA Multiplier Thresholds % (D/S) 21/24 21/24 21/24 21/24 21/24 21/24 21/24 21/24 21/24 21/24 21/24 16/18 Guinea Exch.rate-GFrancs 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 Guinea-Bissau 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 8/ 9 Guyana Exch.rate-Dollars 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 Haiti Exch.rate-Gourdes 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 Honduras Exch.rate-Lempiras 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 18/20 Hong Kong Exch.rate-Dollars PA Multiplier Thresholds % (D/S) 40/44 40/44 40/44 40/44 40/44 40/44 40/44 34/38 34/38 34/38 34/38 34/38 Hungary Exch.rate-Forints PA Multiplier Thresholds % (D/S) 6/ 7 6/ 7 6/ 7 6/ 7 6/ 7 6/ 7 6/ 7 6/ 7 6/ 7 6/ 7 6/ 7 6/ 7 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 Iceland Exch.rate-Krona PA Multiplier

11 Page 11 India Exch.rate-Rupees 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 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) 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 25/28 Iran Exch.rate-Rials PA Multiplier Thresholds % (D/S) 37/41 37/41 37/41 37/41 37/41 37/41 37/41 37/41 37/41 37/41 37/41 37/41 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 Israel Exch.rate-New Shekels PA Multiplier Thresholds % (D/S) 14/15 14/15 14/15 14/15 14/15 14/15 15/17 15/17 15/17 15/17 15/17 15/17 Italy Exch.rate-Lire Italy, Rome PA Multiplier Thresholds % (D/S) 17/19 17/19 17/19 17/19 17/19 17/19 17/19 13/14 13/14 13/14 13/14 13/14 Italy, Brindisi

12 Page 12 Jamaica Exch.rate-Jam. Dollars 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 20/22 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) 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 11/12 Govern. Rent/W40/W90 N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N Kazakhstan Exch.rate-Tenge Kenya Exch.rate-Shillings 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 Kiribati Exch.rate-Aus.$ 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 Korea, Dem. Rep. Exch.rate-Won 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 Korea, Rep. of Exch.rate-Won 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 23/25 Kuwait Exch.rate-Dinars 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

13 Page 13 Kyrgyzstan Exch.rate-Som Lao Peo. Dem. Rep. Exch.rate-New Kips PA Multiplier Thresholds % (D/S) 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 12/13 12/13 12/13 Latvia Exch.rate-Lat Lebanon Exch.rate-LPounds 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 7/ 8 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 5/ 5 5/ 5 5/ 5 5/ 5 Liberia Exch.rate-Dollars PA Multiplier Thresholds % (D/S) 26/29 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 22/24 Libyan Arab Jam. Exch.rate-Dinars 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 Lithuania Exch.rate-L.Litas Luxembourg Exch.rate-LFrancs PA Multiplier

14 Page 14 Macau Exch.rate-Patacas 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 Macedonia, FYR Exch.rate-Denars Madagascar Exch.rate-Malagasy Fra PA Multiplier Thresholds % (D/S) 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 Malawi Exch.rate-Kwacha 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 Malaysia Exch.rate-Ringgit 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 Maldives Exch.rate-Rufiyaa 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 Mali 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 Malta Exch.rate-Liri PA Multiplier Thresholds % (D/S) 10/12 10/12 10/12 10/12 10/12 10/12 10/12 10/12 10/12 10/12 10/12 10/12 Marshall Islands Exch.rate-US Dollar

15 Page 15 Mauritania Exch.rate-Ouguiyas PA Multiplier Thresholds % (D/S) 13/15 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 14/16 14/16 Govern. Rent/W40/W90 N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N Mauritius Exch.rate-Rupees PA Multiplier Thresholds % (D/S) 11/14 11/14 11/14 11/14 11/14 11/14 11/14 11/14 11/14 11/14 11/14 11/14 Mexico Exch.rate-NewPesos PA Multiplier Thresholds % (D/S) 23/25 23/25 23/25 23/25 23/25 23/25 23/25 28/31 28/31 28/31 28/31 25/28 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 Moldova Exch.rate-Leu Monaco Exch.rate-Francs PA Multiplier Thresholds % (D/S) 20/23 20/23 20/23 20/23 20/23 20/23 20/23 20/23 20/23 20/23 20/23 20/23 Mongolia Exch.rate-Tugrik PA Multiplier Thresholds % (D/S) 11/12 11/12 11/12 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 9/10 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) 18/20 18/20 18/20 18/20 18/20 22/24 22/24 22/24 22/24 22/24 20/22 18/20

16 Page 16 Mozambique Exch.rate-Meticals 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 Myanmar Exch.rate-Kyats 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 Namibia Exch.rate-NamDollar 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 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) 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 10/11 Netherlands Exch.rate-Guilders 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 Netherlands Anti. Exch.rate-NAGuilder 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 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) 18/20 18/20 18/20 18/20 18/20 18/20 18/20 18/20 18/20 18/20 18/20 18/20 Niger 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 Nigeria Exch.rate-Naira PA Multiplier 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 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 Oman Exch.rate-Rial Omanis PA Multiplier Thresholds % (D/S) 19/21 19/21 19/21 19/21 19/21 19/21 19/21 18/20 18/20 18/20 18/20 18/20 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/ Y/Y/N Y/Y/N Pakistan Exch.rate-Rupees PA Multiplier Thresholds % (D/S) 20/22 20/22 20/22 20/22 20/22 20/22 20/22 18/20 18/20 18/20 18/20 18/20 Panama Exch.rate-Balboas PA Multiplier Thresholds % (D/S) 23/25 23/25 23/25 18/20 18/20 18/20 18/20 18/20 18/20 18/20 18/20 18/20 Papua New Guinea Exch.rate-Kina PA Multiplier Thresholds % (D/S) 38/42 38/42 38/42 38/42 38/42 38/42 38/42 35/39 35/39 35/39 35/39 35/39 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

18 Page 18 Paraguay Exch.rate-Guranies PA Multiplier Thresholds % (D/S) 19/22 19/22 19/22 19/22 19/22 19/22 19/22 19/22 19/22 19/22 19/22 18/21 Peru Exch.rate-Nuevo Sol PA Multiplier Thresholds % (D/S) 16/17 16/17 16/17 16/17 16/17 16/17 16/17 16/17 16/17 16/17 16/17 16/17 Philippines Exch.rate-Pesos PA Multiplier Thresholds % (D/S) 24/27 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 20/22 Poland Exch.rate-Zlotys 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 Portugal Exch.rate-Escudos 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 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 10/11 10/11 10/11 Romania Exch.rate-Leu PA Multiplier Thresholds % (D/S) 5/ 6 5/ 6 5/ 6 5/ 6 14/15 14/15 14/15 14/15 14/15 14/15 14/15 14/15 Russian Fed., The Exch.rate-Rubles 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 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 Sao Tome & Principe Exch.rate-Dobras PA Multiplier Thresholds % (D/S) 12/14 12/14 12/14 12/14 12/14 12/14 12/14 12/14 12/14 12/14 12/14 12/14 Saudi Arabia Exch.rate-Riyals 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 N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N N/N/N Senegal Exch.rate-CFA Francs 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 Seychelles Exch.rate-Rupees 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 Sierra Leone Exch.rate-Leones 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 Singapore Exch.rate-SDollar PA Multiplier Thresholds % (D/S) 29/32 29/32 29/32 29/32 29/32 29/32 29/32 27/30 27/30 27/30 27/30 27/30 Slovak Republic Exch.rate-S.Koruna Slovenia Exch.rate-Tolar

20 Page 20 Solomon Islands Exch.rate-SIDollars 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 Somalia Exch.rate-SOShillings PA Multiplier Thresholds % (D/S) 18/20 18/20 18/20 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 16/18 South Africa Exch.rate-Rands Spain Exch.rate-Pesetas 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 Sri Lanka Exch.rate-Rupees 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 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) 22/24 22/24 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31

21 Page 21 Suriname Exch.rate-Guilders PA Multiplier Thresholds % (D/S) 17/19 17/19 17/19 17/19 17/19 17/19 17/19 15/16 15/16 15/16 15/16 15/16 Swaziland Exch.rate-Lilangeni PA Multiplier Thresholds % (D/S) 3/ 4 3/ 4 3/ 4 3/ 4 3/ 4 3/ 4 3/ 4 3/ 4 3/ 4 3/ 4 3/ 4 3/ 4 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 27/30 27/30 27/30 26/29 Switzerland Exch.rate-Sw Francs PA Multiplier Thresholds % (D/S) 22/25 22/25 22/25 22/25 22/25 22/25 19/21 19/21 19/21 19/21 19/21 19/21 Syrian Arab Rep. Exch.rate-SPounds PA Multiplier Thresholds % (D/S) 40/44 40/44 40/44 40/44 40/44 40/44 40/44 40/44 40/44 40/44 40/44 38/42 Tajikistan. Exch.rate-TRuble Tanzania, U.Rep. Exch.rate-Shillings 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 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 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 Togo 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

22 Page 22 Tokelau Exch.rate- Tonga Exch.rate-Pa'anga PA Multiplier Thresholds % (D/S) 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 7/ 8 Trinidad/Tobago Exch.rate-Dollars 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 Tunisia Exch.rate-Dinars 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 18/20 Turkey Exch.rate-Liras PA Multiplier Thresholds % (D/S) 21/24 21/24 21/24 21/24 21/24 21/24 21/24 21/24 21/24 21/24 21/24 20/22 Turkmenistan Exch.rate-Manat Turks and Caicos Exch.rate-US Dollar 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 18/20 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) 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31 28/31

23 Page 23 Ukraine Exch.rate-Hryvna U. Arab Emirates Exch.rate-Dirhams 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 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 United Kingdom Exch.rate-Pounds 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 U.S.A. Exch.rate-US Dollars New York PA Multiplier Thresholds % (D/S) 26/28 26/28 26/28 26/28 26/28 26/28 26/28 26/28 26/28 26/28 26/28 26/28 Washington D.C. 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 Uruguay Exch.rate-PesoUruguayo 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 18/20 Uzbekistan Exch.rate-Som Vanuatu Exch.rate-Vatu 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

24 Page 24 Venezuela Exch.rate-Bolivares 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 Viet Nam Exch.rate-Dongs 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 10/11 10/11 West Bank & The Gaza St Exch.rate-New Shekels PA Multiplier Yemen Exch.rate-Rials 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 Yugoslavia Exch.rate-New YugDinar 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 Zambia Exch.rate-Kwacha PA Multiplier Thresholds % (D/S) 15/16 15/16 15/16 15/16 15/16 15/16 15/16 15/16 15/16 15/16 15/16 15/16 Zimbabwe Exch.rate-ZimDollars PA Multiplier Thresholds % (D/S) 17/19 17/19 17/19 17/19 17/19 17/19 17/15 17/19 17/19 17/19 17/19 17/19

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