HOTĂRÎRE Nr. 801 din 10 octombrie 1995

cu privire la indexarea salariilor pentru personalul din sectorul bugetar şi din regiile autonome cu specific deosebit şi la stabilirea valorii indexării medii pe salariat pentru regiile autonome şi societăţile comerciale cu capital majoritar de stat în trimestrul IV/1995

EMITENT

GUVERNUL

Publicat în MONITORUL OFICIAL NR. 236 din 16 octombrie 1995

Guvernul României hotărăşte:

Articolul 1

Începând cu 1 octombrie 1995, salariile de baza, sporurile şi indemnizaţiile acordate în suma fixa personalului din sectorul bugetar se indexează cu un coeficient de 5% .

Salariul de baza corespunzător coeficientului de ierarhizare 1,00 devine, de la aceeaşi dată, 151.400 lei.

Articolul 2

Prevederile art. 1 se aplică în mod corespunzător şi la regiile autonome cu specific deosebit la care salariile sunt aprobate prin hotărâri ale Guvernului.

Articolul 3

Nivelurile noi ale salariilor pentru personalul din sectorul bugetar, precum şi pentru personalul regiilor autonome cu specific deosebit vor fi calculate şi transmise instituţiilor respective de către Ministerul Muncii şi Protecţiei Sociale, rotunjite din 100 în 100 lei, în favoarea salariatului.

Articolul 4

(1) În aplicarea prevederilor art. 2 alin. (2) din Ordonanţa de urgenta a Guvernului nr. 1/1995 cu privire la condiţiile de creştere a salariilor în anul 1995 la regii autonome şi societăţi comerciale cu capital majoritar de stat, asa cum a fost aprobată şi modificată prin Legea nr. 66/1995, creşterea justificată a salariului mediu aferent lunii noiembrie 1994 ca urmare a indexării salariilor, începând cu 1 octombrie 1995, este de 49.500 lei lunar brut. Suma de 49.500 lei cuprinde valoarea indexării medii pe salariat de 17.600 lei lunar brut, corespunzătoare trimestrului II/1995, valoarea indexării medii pe salariat de 18.900 lei lunar brut, corespunzătoare trimestrului III/1995, şi valoarea indexării medii pe salariat aferentă trimestrului IV/1995 de 13.000 lei lunar brut. ... (2) Indexarea salariilor la regii autonome şi societăţi comerciale cu capital majoritar de stat se va înscrie în suma rezultată din înmulţirea numărului de salariaţi cu 13.000 lei lunar brut, cu încadrarea în bugetele de venituri şi cheltuieli aprobate. ... (3) Conducătorii societăţilor comerciale cu capital majoritar de stat, precum şi cei ai regiilor autonome au obligaţia sa ia măsuri corespunzătoare pentru asigurarea acordării indexării salariilor în condiţiile stabilite prin prezenta hotărâre, cu încadrarea în prevederile Ordonanţei de urgenta a Guvernului nr. 1/1995, asa cum a fost aprobată şi modificată prin Legea nr. 66/1995. ... (4) În situaţia în care indexarea nu poate fi acordată la data prevăzută din prezenta hotărâre din lipsa posibilităţilor financiare, conducătorul unităţii împreună cu sindicatele vor analiza cauzele care determina aceasta situaţie şi vor stabili măsurile necesare pentru crearea posibilităţilor în vederea acordării indexării la o dată stabilită de comun acord. În cazul nesolutionarii problemei între manageri şi sindicate, adunarea generală a acţionarilor sau, după caz, consiliul de administraţie va analiza şi va decide asupra măsurilor care se impun. ...

Articolul 5

(1) Ajutorul de şomaj pentru somerii aflaţi în plata la data de 30 septembrie 1995, precum şi pentru persoanele cărora li s-a deschis acest drept până la data publicării prezentei hotărâri în Monitorul Oficial al României se va acorda, începând cu data de 1 octombrie 1995, indexat cu coeficientul de 5% . ... (2) Pentru persoanele cărora li s-a deschis dreptul la ajutorul de şomaj după data publicării prezentei hotărâri în Monitorul Oficial al României, ajutorul de şomaj se va calcula potrivit prevederilor Legii nr. 1/1991, republicată. ...

Articolul 6

Noile transe de venituri lunare impozabile care se aplică începând cu drepturile salariale ale lunii octombrie 1995 sunt cele prevăzute în anexa, care face parte integrantă din prezenta hotărâre.

Articolul 7

În aplicarea prevederilor prezentei hotărâri, Ministerul Muncii şi Protecţiei Sociale şi Ministerul Finanţelor pot emite precizări.

Articolul 8

Prevederile prezentei hotărâri se recomanda să se aplice în mod corespunzător şi societăţilor comerciale cu capital majoritar privat, precum şi organizaţiilor cooperatiste şi obşteşti, în scopul protecţiei sociale a salariaţilor.

PRIM-MINISTRU

NICOLAE VACAROIU

Contrasemnează:

-----------------

Ministru de stat,

ministrul muncii şi protecţiei sociale,

Dan Mircea Popescu

Ministru de stat, ministrul finanţelor,

Florin Georgescu

Anexa

TRANŞELE DE VENIT IMPOZABIL ŞI COTELE DE IMPOZIT

care se vor aplica începând cu plata drepturilor salariale pentru luna octombrie 1995


	Venit lunar impozabil - lei -	Impozit lunar - lei -
	până la 9.000	5%
	9.001 - 9.900	450 8% pentru ceea ce depăşeşte 9.000
	9.901 - 13.300	522 14% pentru ceea ce depăşeşte 9.900
	13.301 - 22.700	998 17% pentru ceea ce depăşeşte 13.300
	22.701 - 37.000	2.596 18% pentru ceea ce depăşeşte 22.700
	37.001 - 55.300	5.170 19% pentru ceea ce depăşeşte 37.000
	55.301 - 93.400	8.647 20% pentru ceea ce depăşeşte 55.300
	93.401 - 130.300	16.267 21% pentru ceea ce depăşeşte 93.400
	130.301 - 185.200	24.016 22% pentru ceea ce depăşeşte 130.300
	185.201 - 277.700	36.094 25% pentru ceea ce depăşeşte 185.200
	277.701 - 371.200	59.219 28% pentru ceea ce depăşeşte 277.700
	371.201 - 463.400	85.399 32% pentru ceea ce depăşeşte 371.200
	463.401 - 530.600	114.903 36% pentru ceea ce depăşeşte 463.400
	peste 530.600	139.095 40% pentru ceea ce depăşeşte 530.600

Nivelul sumei prevăzute la art. I pct. 9 din Ordonanţa Guvernului nr. 17/1995 pentru modificarea şi completarea Legii nr. 32/1991 privind impozitul pe salarii, republicată, se stabileşte la 78.700 lei, iar suma prevăzută la art. 7 alin. 2 din Legea nr. 32/1991, republicată, este de 1.012.300 lei.

CALCULATORUL Nr. 1

pentru impozitul pe salarii aferent veniturilor realizate începând cu luna octombrie 1995


Venit lunar impozabil	Impozit lunar	Venit lunar impozabil	Impozit lunar	Venit lunar impozabil	Impozit lunar	Venit lunar impozabil	Impozit lunar	Venit lunar impozabil	Impozit lunar
100	5	200	260	300	578	400	1.355	500	2.222
200	10	300	265	400	592	500	1.372	600	2.239
300	15	400	270	500	606	600	1.389	700	2.256
400	20	500	275	600	620	700	1.406	800	2.273
500	25	600	280	700	634	800	1.423	900	2.290
600	30	700	285	800	648	900	1.440	21.000	2.307
700	35	800	290	900	662	16.000	1.457	100	2.324
800	40	900	295	11.000	676	100	1.474	200	2.341
900	45	6.000	300	100	690	200	1.491	300	2.358
1.000	50	100	305	200	704	300	1.508	400	2.375
100	55	200	310	300	718	400	1.525	500	2.392
200	60	300	315	400	732	500	1.542	600	2.409
300	65	400	320	500	746	600	1.559	700	2.426
400	70	500	325	600	760	700	1.576	800	2.443
500	75	600	330	700	774	800	1.593	900	2.460
600	80	700	335	800	788	900	1.610	22.000	2.477
700	85	800	340	900	802	17.000	1.627	100	2.494
800	90	900	345	12.000	816	100	1.644	200	2.511
900	95	7.000	350	100	830	200	1.661	300	2.528
2.000	100	100	355	200	844	300	1.678	400	2.545
100	105	200	360	300	858	400	1.695	500	2.562
200	110	300	365	400	872	500	1.712	600	2.579
300	115	400	370	500	886	600	1.729	700	2.596
400	120	500	375	600	900	700	1.746	800	2.614
500	125	600	380	700	914	800	1.763	900	2.632
600	130	700	385	800	928	900	1.780	23.000	2.650
700	135	800	390	900	942	18.000	1.797	100	2.668
800	140	900	395	13.000	956	100	1.814	200	2.686
900	145	8.000	400	100	970	200	1.831	300	2.704
3.000	150	100	405	200	984	300	1.848	400	2.722
100	155	200	410	300	998	400	1.865	500	2.740
200	160	300	415	400	1.015	500	1.882	600	2.758
300	165	400	420	500	1.032	600	1.899	700	2.776
400	170	500	425	600	1.049	700	1.916	800	2.794
500	175	600	430	700	1.066	800	1.933	900	2.812
600	180	700	435	800	1.083	900	1.950	24.000	2.830
700	185	800	440	900	1.100	19.000	1.967	100	2.848
800	190	900	445	14.000	1.117	100	1.984	200	2.866
900	195	9.000	450	100	1.134	200	2.001	300	2.884
4.000	200	100	458	200	1.151	300	2.018	400	2.902
100	205	200	466	300	1.168	400	2.035	500	2.920
200	210	300	474	400	1.185	500	2.052	600	2.938
300	215	400	482	500	1.202	600	2.069	700	2.956
400	220	500	490	600	1.219	700	2.086	800	2.974
500	225	600	498	700	1.236	800	2.103	900	2.992
600	230	700	506	800	1.253	900	2.120	25.000	3.010
700	235	800	514	900	1.270	20.000	2.137	100	3.028
800	240	900	522	15.000	1.287	100	2.154	200	3.046
900	245	10.000	536	100	1.304	200	2.171	300	3.064
5.000	250	100	550	200	1.321	300	2.188	400	3.082
100	255	200	564	300	1.338	400	2.205	500	3.100
600	3.118	200	4.126	700	5.116	200	6.158	700	7.203
700	3.136	300	4.144	800	5.134	300	6.177	800	7.222
800	3.154	400	4.162	900	5.152	400	6.196	900	7.241
900	3.172	500	4.180	37.000	5.170	500	6.215	48.000	7.260
26.000	3.190	600	4.198	100	5.189	600	6.234	100	7.279
100	3.208	700	4.216	200	5.208	700	6.253	200	7.298
200	3.226	800	4.234	300	5.227	800	6.272	300	7.317
300	3.244	900	4.252	400	5.246	900	6.291	400	7.336
400	3.262	32.000	4.270	500	5.265	43.000	6.310	500	7.355
500	3.280	100	4.288	600	5.284	100	6.329	600	7.374
600	3.298	200	4.306	700	5.303	200	6.348	700	7.393
700	3.316	300	4.324	800	5.322	300	6.367	800	7.412
800	3.334	400	4.342	900	5.341	400	6.386	900	7.431
900	3.352	500	4.360	38.000	5.360	500	6.405	49.000	7.450
27.000	3.370	600	4.378	100	5.379	600	6.424	100	7.469
100	3.388	700	4.396	200	5.398	700	6.443	200	7.488
200	3.406	800	4.414	300	5.417	800	6.462	300	7.507
300	3.424	900	4.432	400	5.436	900	6.481	400	7.526
400	3.442	33.000	4.450	500	5.455	44.000	6.500	500	7.545
500	3.460	100	4.468	600	5.474	100	6.519	600	7.564
600	3.478	200	4.486	700	5.493	200	6.538	700	7.583
700	3.496	300	4.504	800	5.512	300	6.557	800	7.602
800	3.514	400	4.522	900	5.531	400	6.576	900	7.621
900	3.532	500	4.540	39.000	5.550	500	6.595	50.000	7.640
28.000	3.550	600	4.558	100	5.569	600	6.614	100	7.659
100	3.568	700	4.576	200	5.588	700	6.633	200	7.678
200	3.586	800	4.594	300	5.607	800	6.652	300	7.697
300	3.604	900	4.612	400	5.626	900	6.671	400	7.716
400	3.622	34.000	4.630	500	5.645	45.000	6.690	500	7.735
500	3.640	100	4.648	600	5.664	100	6.709	600	7.754
600	3.658	200	4.666	700	5.683	200	6.728	700	7.773
700	3.676	300	4.684	800	5.702	300	6.747	800	7.792
800	3.694	400	4.702	900	5.721	400	6.766	900	7.811
900	3.712	500	4.720	40.000	5.740	500	6.785	51.000	7.830
29.000	3.730	600	4.738	100	5.759	600	6.804	100	7.849
100	3.748	700	4.756	200	5.778	700	6.823	200	7.868
200	3.766	800	4.774	300	5.797	800	6.842	300	7.887
300	3.784	900	4.792	400	5.816	900	6.861	400	7.906
400	3.802	35.000	4.810	500	5.835	46.000	6.880	500	7.925
500	3.820	100	4.828	600	5.854	100	6.899	600	7.944
600	3.838	200	4.846	700	5.873	200	6.918	700	7.963
700	3.856	300	4.864	800	5.892	300	6.937	800	7.982
800	3.874	400	4.882	900	5.911	400	6.956	900	8.001
900	3.892	500	4.900	41.000	5.930	500	6.975	52.000	8.020
30.000	3.910	600	4.918	100	5.949	600	6.994	100	8.039
100	3.928	700	4.936	200	5.968	700	7.013	200	8.058
200	3.946	800	4.954	300	5.987	800	7.032	300	8.077
300	3.964	900	4.972	400	6.006	900	7.051	400	8.096
400	3.982	36.000	4.990	500	6.025	47.000	7.070	500	8.115
500	4.000	100	5.008	600	6.044	100	7.089	600	8.134
600	4.018	200	5.026	700	6.063	200	7.108	700	8.153
700	4.036	300	5.044	800	6.082	300	7.127	800	8.172
800	4.054	400	5.062	900	6.101	400	7.146	900	8.191
900	4.072	500	5.080	42.000	6.120	500	7.165	53.000	8.210
31.000	4.090	600	5.098	100	6.139	600	7.184	100	8.229
100	4.108
200	8.248	800	9.347	300	10.447	800	11.547	300	12.647
300	8.267	900	9.367	400	10.467	900	11.567	400	12.667
400	8.286	59.000	9.387	500	10.487	70.000	11.587	500	12.687
500	8.305	100	9.407	600	10.507	100	11.607	600	12.707
600	8.324	200	9.427	700	10.527	200	11.627	700	12.727
700	8.343	300	9.447	800	10.547	300	11.647	800	12.747
800	8.362	400	9.467	900	10.567	400	11.667	900	12.767
900	8.381	500	9.487	65.000	10.587	500	11.687	76.000	12.787
54.000	8.400	600	9.507	100	10.607	600	11.707	100	12.807
100	8.419	700	9.527	200	10.627	700	11.727	200	12.827
200	8.438	800	9.547	300	10.647	800	11.747	300	12.847
300	8.457	900	9.567	400	10.667	900	11.767	400	12.867
400	8.476	60.000	9.587	500	10.687	71.000	11.787	500	12.887
500	8.495	100	9.607	600	10.707	100	11.807	600	12.907
600	8.514	200	9.627	700	10.727	200	11.827	700	12.927
700	8.583	300	9.647	800	10.747	300	11.847	800	12.947
800	8.552	400	9.667	900	10.767	400	11.867	900	12.967
900	8.571	500	9.687	66.000	10.787	500	11.887	77.000	12.987
55.000	8.590	600	9.707	100	10.807	600	11.907	100	13.007
100	8.609	700	9.727	200	10.827	700	11.927	200	13.027
200	8.628	800	9.747	300	10.847	800	11.947	300	13.047
300	8.647	900	9.767	400	10.867	900	11.967	400	13.067
400	8.667	61.000	9.787	500	10.887	72.000	11.987	500	13.087
500	8.687	100	9.807	600	10.907	100	12.007	600	13.107
600	8.707	200	9.827	700	10.927	200	12.027	700	13.127
700	8.727	300	9.847	800	10.947	300	12.047	800	13.147
800	8.747	400	9.867	900	10.967	400	12.067	900	13.167
900	8.767	500	9.887	67.000	10.987	500	12.087	78.000	13.187
56.000	8.787	600	9.907	100	11.007	600	12.107	100	13.207
100	8.807	700	9.927	200	11.027	700	12.127	200	13.227
200	8.827	800	9.947	300	11.047	800	12.147	300	13.247
300	8.847	900	9.967	400	11.067	900	12.167	400	13.267
400	8.867	62.000	9.987	500	11.087	73.000	12.187	500	13.287
500	8.887	100	10.007	600	11.107	100	12.207	600	13.307
600	8.907	200	10.027	700	11.127	200	12.227	700	13.327
700	8.927	300	10.047	800	11.147	300	12.247	800	13.347
800	8.947	400	10.067	900	11.167	400	12.267	900	13.367
900	8.967	500	10.187	68.000	11.187	500	12.287	79.000	13.387
57.000	8.987	600	10.107	100	11.207	600	12.307	100	13.407
100	9.007	700	10.127	200	11.227	700	12.327	200	13.427
200	9.027	800	10.147	300	11.247	800	12.347	300	13.447
300	9.047	900	10.167	400	11.267	900	12.367	400	13.467
400	9.067	63.000	10.187	500	11.287	74.000	12.387	500	13.487
500	9.087	100	10.207	600	11.307	100	12.407	600	13.507
600	9.107	200	10.227	700	11.327	200	12.427	700	13.527
700	9.127	300	10.247	800	11.347	300	12.447	800	13.547
800	9.147	400	10.267	900	11.367	400	12.467	900	13.567
900	9.167	500	10.287	69.000	11.387	500	12.487	80.000	13.587
58.000	9.187	600	10.307	100	11.407	600	12.507	100	13.607
100	9.207	700	10.327	200	11.427	700	12.527	200	13.627
200	9.227	800	10.347	300	11.447	800	12.547	300	13.647
300	9.247	900	10.367	400	11.467	900	12.567	400	13.667
400	9.267	64.000	10.387	500	11.487	75.000	12.587	500	13.687
500	9.287	100	10.407	600	11.507	100	12.607	600	13.707
600	9.307	200	10.427	700	11.527	200	12.627	700	13.727
700	9.327
800	13.747	400	14.867	900	15.967	400	17.107	900	18.262
900	13.767	500	14.887	92.000	15.987	500	17.128	103.000	18.283
81.000	13.787	600	14.907	100	16.007	600	17.149	100	18.304
100	13.807	700	14.927	200	16.027	700	17.170	200	18.325
200	13.827	800	14.947	300	16.047	800	17.191	300	18.346
300	13.847	900	14.967	400	16.067	900	17.212	400	18.367
400	13.867	87.000	14.987	500	16.087	98.000	17.233	500	18.388
500	13.887	100	15.007	600	16.107	100	17.254	600	18.409
600	13.907	200	15.027	700	16.127	200	17.275	700	18.430
700	13.927	300	15.047	800	16.147	300	17.296	800	18.451
800	13.947	400	15.067	900	16.167	400	17.317	900	18.472
900	13.967	500	15.087	93.000	16.187	500	17.338	104.000	18.493
82.000	13.987	600	15.107	100	16.207	600	17.359	100	18.514
100	14.007	700	15.127	200	16.227	700	17.380	200	18.535
200	14.027	800	15.147	300	16.247	800	17.401	300	18.556
300	14.047	900	15.167	400	16.267	900	17.422	400	18.577
400	14.067	88.000	15.187	500	16.288	99.000	17.443	500	18.598
500	14.087	100	15.207	600	16.309	100	17.464	600	18.619
600	14.107	200	15.227	700	16.330	200	17.485	700	18.640
700	14.127	300	15.247	800	16.351	300	17.506	800	18.661
800	14.147	400	15.267	900	16.372	400	17.527	900	18.682
900	14.167	500	15.287	94.000	16.393	500	17.548	105.000	18.703
83.000	14.187	600	15.307	100	16.414	600	17.569	100	18.724
100	14.207	700	15.327	200	16.435	700	17.590	200	18.745
200	14.227	800	15.347	300	16.456	800	17.611	300	18.766
300	14.247	900	15.367	400	16.477	900	17.632	400	18.787
400	14.267	89.000	15.387	500	16.498	100.000	17.653	500	18.808
500	14.287	100	15.407	600	16.519	100	17.674	600	18.829
600	14.307	200	15.427	700	16.540	200	17.695	700	18.850
700	14.327	300	15.447	800	16.561	300	17.716	800	18.871
800	14.347	400	15.467	900	16.582	400	17.737	900	18.892
900	14.367	500	15.487	95.000	16.603	500	17.758	106.000	18.913
84.000	14.387	600	15.507	100	16.624	600	17.779	100	18.934
100	14.407	700	15.527	200	16.645	700	17.800	200	18.955
200	14.427	800	15.547	300	16.666	800	17.821	300	18.976
300	14.447	900	15.567	400	16.687	900	17.842	400	18.997
400	14.467	90.000	15.587	500	16.708	101.000	17.863	500	19.018
500	14.487	100	15.607	600	16.729	100	17.884	600	19.039
600	14.507	200	15.627	700	16.750	200	17.905	700	19.060
700	14.527	300	15.647	800	16.771	300	17.926	800	19.081
800	14.547	400	15.667	900	16.792	400	17.947	900	19.102
900	14.567	500	15.687	96.000	16.813	500	17.968	107.000	19.123
85.000	14.587	600	15.707	100	16.834	600	17.989	100	19.144
100	14.607	700	15.727	200	16.855	700	18.010	200	19.165
200	14.627	800	15.747	300	16.876	800	18.031	300	19.186
300	14.647	900	15.767	400	16.897	900	18.052	400	19.207
400	14.667	91.000	15.787	500	16.918	102.000	18.073	500	19.228
500	14.687	100	15.807	600	16.939	100	18.094	600	19.249
600	14.707	200	15.827	700	16.960	200	18.115	700	19.270
700	14.727	300	15.847	800	16.981	300	18.136	800	19.291
800	14.747	400	15.867	900	17.002	400	18.157	900	19.312
900	14.767	500	15.887	97.000	17.023	500	18.178	108.000	19.333
86.000	14.787	600	15.907	100	17.044	600	18.199	100	19.354
100	14.807	700	15.927	200	17.065	700	18.220	200	19.375
200	14.827	800	15.947	300	17.086	800	18.241	300	19.396
300	14.847
400	19.417	114.000	20.593	500	21.748	125.000	22.903	500	24.060
500	19.438	100	20.614	600	21.769	100	22.924	600	24.082
600	19.459	200	20.635	700	21.790	200	22.945	700	24.104
700	19.480	300	20.656	800	21.811	300	22.966	800	24.126
800	19.501	400	20.677	900	21.832	400	22.987	900	24.148
900	19.522	500	20.698	120.000	21.853	500	23.008	131.000	24.170
109.000	19.543	600	20.719	100	21.874	600	23.029	100	24.192
100	19.564	700	20.740	200	21.895	700	23.050	200	24.214
200	19.585	800	20.761	300	21.916	800	23.071	300	24.236
300	19.606	900	20.782	400	21.937	900	23.092	400	24.258
400	19.627	115.000	20.803	500	21.958	126.000	23.113	500	24.280
500	19.648	100	20.824	600	21.979	100	23.134	600	24.302
600	19.669	200	20.845	700	22.000	200	23.155	700	24.324
700	19.690	300	20.866	800	22.021	300	23.176	800	24.346
800	19.711	400	20.887	900	22.042	400	23.197	900	24.368
900	19.732	500	20.908	121.000	22.063	500	23.218	132.000	24.390
110.000	19.753	600	20.929	100	22.084	600	23.239	100	24.412
100	19.774	700	20.950	200	22.105	700	23.260	200	24.434
200	19.795	800	20.971	300	22.126	800	23.281	300	24.456
300	19.816	900	20.992	400	22.147	900	23.302	400	24.478
400	19.837	116.000	21.013	500	22.168	127.000	23.323	500	24.500
500	19.858	100	21.034	600	22.189	100	23.344	600	24.522
600	19.879	200	21.055	700	22.210	200	23.365	700	24.544
700	19.900	300	21.076	800	22.231	300	23.386	800	24.566
800	19.921	400	21.097	900	22.252	400	23.407	900	24.588
900	19.942	500	21.118	122.000	22.273	500	23.428	133.000	24.610
111.000	19.963	600	21.139	100	22.294	600	23.449	100	24.632
100	19.984	700	21.160	200	22.315	700	23.470	200	24.654
200	20.005	800	21.181	300	22.336	800	23.491	300	24.676
300	20.026	900	21.202	400	22.357	900	23.512	400	24.698
400	20.047	117.000	21.223	500	22.378	128.000	23.533	500	24.720
500	20.068	100	21.244	600	22.399	100	23.554	600	24.742
600	20.089	200	21.265	700	22.420	200	23.575	700	24.764
700	20.110	300	21.286	800	22.441	300	23.596	800	24.786
800	20.131	400	21.307	900	22.462	400	23.617	900	24.808
900	20.152	500	21.328	123.000	22.483	500	23.638	134.000	24.830
112.000	20.173	600	21.349	100	22.504	600	23.659	100	24.852
100	20.194	700	21.370	200	22.525	700	23.680	200	24.874
200	20.215	800	21.391	300	22.546	800	23.701	300	24.896
300	20.236	900	21.412	400	22.567	900	23.722	400	24.918
400	20.257	118.000	21.433	500	22.588	129.000	23.743	500	24.940
500	20.278	100	21.454	600	22.609	100	23.764	600	24.962
600	20.299	200	21.475	700	22.630	200	23.785	700	24.984
700	20.320	300	21.496	800	22.651	300	23.806	800	25.006
800	20.341	400	21.517	900	22.672	400	23.827	900	25.028
900	20.362	500	21.538	124.000	22.693	500	23.848	135.000	25.050
113.000	20.383	600	21.559	100	22.714	600	23.869	100	25.072
100	20.404	700	21.580	200	22.735	700	23.890	200	25.094
200	20.425	800	21.601	300	22.756	800	23.911	300	25.116
300	20.446	900	21.622	400	22.777	900	23.932	400	25.138
400	20.467	119.000	21.643	500	22.798	130.000	23.953	500	25.160
500	20.488	100	21.664	600	22.819	100	23.974	600	25.182
600	20.509	200	21.685	700	22.840	200	23.995	700	25.204
700	20.530	300	21.706	800	22.861	300	24.016	800	25.226
800	20.551	400	21.727	900	22.882	400	24.038	900	25.248
900	20.572
136.000	25.270	500	26.480	147.000	27.690	500	28.900	158.000	30.110
100	25.292	600	26.502	100	27.712	600	28.922	100	30.132
200	25.314	700	26.524	200	27.734	700	28.944	200	30.154
300	25.336	800	26.546	300	27.756	800	28.966	300	30.176
400	25.358	900	26.568	400	27.778	900	28.988	400	30.198
500	25.380	142.000	26.590	500	27.800	153.000	29.010	500	30.220
600	25.402	100	26.612	600	27.822	100	29.032	600	30.242
700	25.424	200	26.634	700	27.844	200	29.054	700	30.264
800	25.446	300	26.656	800	27.866	300	29.076	800	30.286
900	25.468	400	26.678	900	27.888	400	29.098	900	30.308
137.000	25.490	500	26.700	148.000	27.910	500	29.120	159.000	30.330
100	25.512	600	26.722	100	27.932	600	29.142	100	30.352
200	25.534	700	26.744	200	27.954	700	29.164	200	30.374
300	25.556	800	26.766	300	27.976	800	29.186	300	30.396
400	25.578	900	26.788	400	27.998	900	29.208	400	30.418
500	25.600	143.000	26.810	500	28.020	154.000	29.230	500	30.440
600	25.622	100	26.832	600	28.042	100	29.252	600	30.462
700	25.644	200	26.854	700	28.064	200	29.274	700	30.484
800	25.666	300	26.876	800	28.086	300	29.296	800	30.506
900	25.688	400	26.898	900	28.108	400	29.318	900	30.528
138.000	25.710	500	26.920	149.000	28.130	500	29.340	160.000	30.550
100	25.732	600	26.942	100	28.152	600	29.362	100	30.572
200	25.754	700	26.964	200	28.174	700	29.384	200	30.594
300	25.776	800	26.986	300	28.196	800	29.406	300	30.616
400	25.798	900	27.008	400	28.218	900	29.428	400	30.638
500	25.820	144.000	27.030	500	28.240	155.000	29.450	500	30.660
600	25.842	100	27.052	600	28.262	100	29.472	600	30.682
700	25.864	200	27.074	700	28.284	200	29.494	700	30.704
800	25.886	300	27.096	800	28.306	300	29.516	800	30.726
900	25.908	400	27.118	900	28.328	400	29.538	900	30.748
139.000	25.930	500	27.140	150.000	28.350	500	29.560	161.000	30.770
100	25.952	600	27.162	100	28.372	600	29.582	100	30.792
200	25.974	700	27.184	200	28.394	700	29.604	200	30.814
300	25.996	800	27.206	300	28.416	800	29.626	300	30.836
400	26.018	900	27.228	400	28.438	900	29.648	400	30.858
500	26.040	145.000	27.250	500	28.460	156.000	29.670	500	30.880
600	26.062	100	27.272	600	28.482	100	29.692	600	30.902
700	26.084	200	27.294	700	28.504	200	29.714	700	30.924
800	26.106	300	27.316	800	28.526	300	29.736	800	30.946
900	26.128	400	27.338	900	28.548	400	29.758	900	30.968
140.000	26.150	500	27.360	151.000	28.570	500	29.780	162.000	30.990
100	26.172	600	27.382	100	28.592	600	29.802	100	31.012
200	26.194	700	27.404	200	28.614	700	29.824	200	31.034
300	26.216	800	27.426	300	28.636	800	29.846	300	31.056
400	26.238	900	27.448	400	28.658	900	29.868	400	31.078
500	26.260	146.000	27.470	500	28.680	157.000	29.890	500	31.100
600	26.282	100	27.492	600	28.702	100	29.912	600	31.122
700	26.304	200	27.514	700	28.724	200	29.934	700	31.144
800	26.326	300	27.536	800	28.746	300	29.956	800	31.166
900	26.348	400	27.558	900	28.768	400	29.978	900	31.188
141.000	26.370	500	27.580	152.000	28.790	500	30.000	163.000	31.210
100	26.392	600	27.602	100	28.812	600	30.022	100	31.232
200	26.414	700	27.624	200	28.834	700	30.044	200	31.254
300	26.436	800	27.646	300	28.856	800	30.066	300	31.276
400	26.458	900	27.668	400	28.878	900	30.088	400	31.298
500	31.320	169.000	32.530	500	33.740	180.000	34.950	500	36.169
600	31.342	100	32.552	600	33.762	100	34.972	600	36.194
700	31.364	200	32.574	700	33.784	200	34.994	700	36.219
800	31.386	300	32.596	800	33.806	300	35.016	800	36.244
900	31.408	400	32.618	900	33.828	400	35.038	900	36.269
164.000	31.430	500	32.640	175.000	33.850	500	35.060	186.000	36.294
100	31.452	600	32.662	100	33.872	600	35.082	100	36.319
200	31.474	700	32.684	200	33.894	700	35.104	200	36.344
300	31.496	800	32.706	300	33.916	800	35.126	300	36.369
400	31.518	900	32.728	400	33.938	900	35.148	400	36.394
500	31.540	170.000	32.750	500	33.960	181.000	35.170	500	36.419
600	31.562	100	32.772	600	33.982	100	35.192	600	36.444
700	31.584	200	32.794	700	34.004	200	35.214	700	36.469
800	31.606	300	32.816	800	34.026	300	35.236	800	36.494
900	31.628	400	32.838	900	34.048	400	35.258	900	36.519
165.000	31.650	500	32.860	176.000	34.070	500	35.280	187.000	36.544
100	31.672	600	32.882	100	34.092	600	35.302	100	36.569
200	31.694	700	32.904	200	34.114	700	35.324	200	36.594
300	31.716	800	32.926	300	34.136	800	35.346	300	36.619
400	31.738	900	32.948	400	34.158	900	35.368	400	36.644
500	31.760	171.000	32.970	500	34.180	182.000	35.390	500	36.669
600	31.782	100	32.992	600	34.202	100	35.412	600	36.694
700	31.804	200	33.014	700	34.224	200	35.434	700	36.719
800	31.826	300	33.036	800	34.246	300	35.456	800	36.744
900	31.848	400	33.058	900	34.268	400	35.478	900	36.769
166.000	31.870	500	33.080	177.000	34.290	500	35.500	188.000	36.794
100	31.892	600	33.102	100	34.312	600	35.522	100	36.819
200	31.914	700	33.124	200	34.334	700	35.544	200	36.844
300	31.936	800	33.146	300	34.356	800	35.566	300	36.869
400	31.958	900	33.168	400	34.378	900	35.588	400	36.894
500	31.980	172.000	33.190	500	34.400	183.000	35.610	500	36.919
600	32.002	100	33.212	600	34.422	100	35.632	600	36.944
700	32.024	200	33.234	700	34.444	200	35.654	700	36.969
800	32.046	300	33.256	800	34.466	300	35.676	800	36.994
900	32.068	400	33.278	900	34.488	400	35.698	900	37.019
167.000	32.090	500	33.300	178.000	34.510	500	35.720	189.000	37.044
100	32.112	600	33.322	100	34.532	600	35.742	100	37.069
200	32.134	700	33.344	200	34.554	700	35.764	200	37.094
300	32.156	800	33.366	300	34.576	800	35.786	300	37.119
400	32.178	900	33.388	400	34.598	900	35.808	400	37.144
500	32.200	173.000	33.410	500	34.620	184.000	35.830	500	37.169
600	32.222	100	33.432	600	34.642	100	35.852	600	37.194
700	32.244	200	33.454	700	34.664	200	35.874	700	37.219
800	32.266	300	33.476	800	34.686	300	35.896	800	37.244
900	32.288	400	33.498	900	34.708	400	35.918	900	37.269
168.000	32.310	500	33.520	179.000	34.730	500	35.940	190.000	37.294
100	32.332	600	33.542	100	34.752	600	35.962	100	37.319
200	32.354	700	33.564	200	34.774	700	35.984	200	37.344
300	32.376	800	33.586	300	34.796	800	36.006	300	37.369
400	32.398	900	33.608	400	34.818	900	36.028	400	37.394
500	32.420	174.000	33.630	500	34.840	185.000	36.050	500	37.419
600	32.442	100	33.652	600	34.862	100	36.072	600	37.444
700	32.464	200	33.674	700	34.884	200	36.094	700	37.469
800	32.486	300	33.696	800	34.906	300	36.119	800	37.494
900	32.508	400	33.718	900	34.928	400	36.144	900	37.519
191.000	37.544	500	38.919	202.000	40.294	500	41.669	213.000	43.044
100	37.569	600	38.944	100	40.319	600	41.694	100	43.069
200	37.594	700	38.969	200	40.344	700	41.719	200	43.094
300	37.619	800	38.994	300	40.369	800	41.744	300	43.119
400	37.644	900	39.019	400	40.394	900	41.769	400	43.144
500	37.669	197.000	39.044	500	40.419	208.000	41.794	500	43.169
600	37.694	100	39.069	600	40.444	100	41.819	600	43.194
700	37.719	200	39.094	700	40.469	200	41.844	700	43.219
800	37.744	300	39.119	800	40.494	300	41.869	800	43.244
900	37.769	400	39.144	900	40.519	400	41.894	900	43.269
192.000	37.794	500	39.169	203.000	40.544	500	41.919	214.000	43.294
100	37.819	600	39.194	100	40.569	600	41.944	100	43.319
200	37.844	700	39.219	200	40.594	700	41.969	200	43.344
300	37.869	800	39.244	300	40.619	800	41.994	300	43.369
400	37.894	900	39.269	400	40.644	900	42.019	400	43.394
500	37.919	198.000	39.294	500	40.669	209.000	42.044	500	43.419
600	37.944	100	39.319	600	40.694	100	42.069	600	43.444
700	37.969	200	39.344	700	40.719	200	42.094	700	43.469
800	37.994	300	39.369	800	40.744	300	42.119	800	43.494
900	38.019	400	39.394	900	40.769	400	42.144	900	43.519
193.000	38.044	500	39.419	204.000	40.794	500	42.169	215.000	43.544
100	38.069	600	39.444	100	40.819	600	42.194	100	43.569
200	38.094	700	39.469	200	40.844	700	42.219	200	43.594
300	38.119	800	39.494	300	40.869	800	42.244	300	43.619
400	38.144	900	39.519	400	40.894	900	42.269	400	43.644
500	38.169	199.000	39.544	500	40.919	210.000	42.294	500	43.669
600	38.194	100	39.569	600	40.944	100	42.319	600	43.694
700	38.219	200	39.594	700	40.969	200	42.344	700	43.719
800	38.244	300	39.619	800	40.994	300	42.369	800	43.744
900	38.269	400	39.644	900	41.019	400	42.394	900	43.769
194.000	38.294	500	39.669	205.000	41.044	500	42.419	216.000	43.794
100	38.319	600	39.694	100	41.069	600	42.444	100	43.819
200	38.344	700	39.719	200	41.094	700	42.469	200	43.844
300	38.369	800	39.744	300	41.119	800	42.494	300	43.869
400	38.394	900	39.769	400	41.144	900	42.519	400	43.894
500	38.419	200.000	39.794	500	41.169	211.000	42.544	500	43.919
600	38.444	100	39.819	600	41.194	100	42.569	600	43.944
700	38.469	200	39.844	700	41.219	200	42.594	700	43.969
800	38.494	300	39.869	800	41.244	300	42.619	800	43.994
900	38.519	400	39.894	900	41.269	400	42.644	900	44.019
195.000	38.544	500	39.919	206.000	41.294	500	42.669	217.000	44.044
100	38.569	600	39.944	100	41.319	600	42.694	100	44.069
200	38.594	700	39.969	200	41.344	700	42.719	200	44.094
300	38.619	800	39.994	300	41.369	800	42.744	300	44.119
400	38.644	900	40.019	400	41.394	900	42.769	400	44.144
500	38.669	201.000	40.044	500	41.419	212.000	42.794	500	44.169
600	38.694	100	40.069	600	41.444	100	42.819	600	44.194
700	38.719	200	40.094	700	41.469	200	42.844	700	44.219
800	38.744	300	40.119	800	41.494	300	42.869	800	44.244
900	38.769	400	40.144	900	41.519	400	42.894	900	44.269
196.000	38.794	500	40.169	207.000	41.544	500	42.919	218.000	44.294
100	38.819	600	40.194	100	41.569	600	42.944	100	44.319
200	38.844	700	40.219	200	41.594	700	42.969	200	44.344
300	38.869	800	40.244	300	41.619	800	42.994	300	44.369
400	38.894	900	40.269	400	41.644	900	43.019	400	44.394
500	44.419	224.000	45.794	500	47.169	235.000	48.544	500	49.919
600	44.444	100	45.819	600	47.194	100	48.569	600	49.944
700	44.469	200	45.844	700	47.219	200	48.594	700	49.969
800	44.494	300	45.869	800	47.244	300	48.619	800	49.994
900	44.519	400	45.894	900	47.269	400	48.644	900	50.019
219.000	44.544	500	45.919	230.000	47.294	500	48.669	241.000	50.044
100	44.569	600	45.944	100	47.319	600	48.694	100	50.069
200	44.594	700	45.969	200	47.344	700	48.719	200	50.094
300	44.619	800	45.994	300	47.369	800	48.744	300	50.119
400	44.644	900	46.019	400	47.394	900	48.769	400	50.144
500	44.669	225.000	46.044	500	47.419	236.000	48.794	500	50.169
600	44.694	100	46.069	600	47.444	100	48.819	600	50.194
700	44.719	200	46.094	700	47.469	200	48.844	700	50.219
800	44.744	300	46.119	800	47.494	300	48.869	800	50.244
900	44.769	400	46.144	900	47.519	400	48.894	900	50.269
220.000	44.794	500	46.169	231.000	47.544	500	48.919	242.000	50.294
100	44.819	600	46.194	100	47.569	600	48.944	100	50.319
200	44.844	700	46.219	200	47.594	700	48.969	200	50.344
300	44.869	800	46.244	300	47.619	800	48.994	300	50.369
400	44.894	900	46.269	400	47.644	900	49.019	400	50.394
500	44.919	226.000	46.294	500	47.669	237.000	49.044	500	50.419
600	44.944	100	46.319	600	47.694	100	49.069	600	50.444
700	44.969	200	46.344	700	47.719	200	49.094	700	50.469
800	44.994	300	46.369	800	47.744	300	49.119	800	50.494
900	45.019	400	46.394	900	47.769	400	49.144	900	50.519
221.000	45.044	500	46.419	232.000	47.794	500	49.169	243.000	50.544
100	45.069	600	46.444	100	47.819	600	49.194	100	50.569
200	45.094	700	46.469	200	47.844	700	49.219	200	50.594
300	45.119	800	46.494	300	47.869	800	49.244	300	50.619
400	45.144	900	46.519	400	47.894	900	49.269	400	50.644
500	45.169	227.000	46.544	500	47.919	238.000	49.294	500	50.669
600	45.194	100	46.569	600	47.944	100	49.319	600	50.694
700	45.219	200	46.594	700	47.969	200	49.344	700	50.719
800	45.244	300	46.619	800	47.994	300	49.369	800	50.744
900	45.269	400	46.644	900	48.019	400	49.394	900	50.769
222.000	45.294	500	46.669	233.000	48.044	500	49.419	244.000	50.794
100	45.319	600	46.694	100	48.069	600	49.444	100	50.819
200	45.344	700	46.719	200	48.094	700	49.469	200	50.844
300	45.369	800	46.744	300	48.119	800	49.494	300	50.869
400	45.394	900	46.769	400	48.144	900	49.519	400	50.894
500	45.419	228.000	46.794	500	48.169	239.000	49.544	500	50.919
600	45.444	100	46.819	600	48.194	100	49.569	600	50.944
700	45.469	200	46.844	700	48.219	200	49.594	700	50.969
800	45.494	300	46.869	800	48.244	300	49.619	800	50.994
900	45.519	400	46.894	900	48.269	400	49.644	900	51.019
223.000	45.544	500	46.919	234.000	48.294	500	49.669	245.000	51.044
100	45.569	600	46.944	100	48.319	600	49.694	100	51.069
200	45.594	700	46.969	200	48.344	700	49.719	200	51.094
300	45.619	800	46.994	300	48.369	800	49.744	300	51.119
400	45.644	900	47.019	400	48.394	900	49.769	400	51.144
500	45.669	229.000	47.044	500	48.419	240.000	49.794	500	51.169
600	45.694	100	47.069	600	48.444	100	49.819	600	51.194
700	45.719	200	47.094	700	48.469	200	49.844	700	51.219
800	45.744	300	47.119	800	48.494	300	49.869	800	51.244
900	45.769	400	47.144	900	48.519	400	49.894	900	51.269
246.000	51.294	500	52.669	257.000	54.044	500	55.419	268.000	56.794
100	51.319	600	52.694	100	54.069	600	55.444	100	56.819
200	51.344	700	52.719	200	54.094	700	55.469	200	56.844
300	51.369	800	52.744	300	54.119	800	55.494	300	56.869
400	51.394	900	52.769	400	54.144	900	55.519	400	56.894
500	51.419	252.000	52.794	500	54.169	263.000	55.544	500	56.919
600	51.444	100	52.819	600	54.194	100	55.569	600	56.944
700	51.469	200	52.844	700	54.219	200	55.594	700	56.969
800	51.494	300	52.869	800	54.244	300	55.619	800	56.994
900	51.519	400	52.894	900	54.269	400	55.644	900	57.019
247.000	51.544	500	52.919	258.000	54.294	500	55.669	269.000	57.044
100	51.569	600	52.944	100	54.319	600	55.694	100	57.069
200	51.594	700	52.969	200	54.344	700	55.719	200	57.094
300	51.619	800	52.994	300	54.369	800	55.744	300	57.119
400	51.644	900	53.019	400	54.394	900	55.769	400	57.144
500	51.669	253.000	53.044	500	54.419	264.000	55.794	500	57.169
600	51.694	100	53.069	600	54.444	100	55.819	600	57.194
700	51.719	200	53.094	700	54.469	200	55.844	700	57.219
800	51.744	300	53.119	800	54.494	300	55.869	800	57.244
900	51.769	400	53.144	900	54.519	400	55.894	900	57.269
248.000	51.794	500	53.169	259.000	54.544	500	55.919	270.000	57.294
100	51.819	600	53.194	100	54.569	600	55.944	100	57.319
200	51.844	700	53.219	200	54.594	700	55.969	200	57.344
300	51.869	800	53.244	300	54.619	800	55.994	300	57.369
400	51.894	900	53.269	400	54.644	900	56.019	400	57.394
500	51.919	254.000	53.294	500	54.669	265.000	56.044	500	57.419
600	51.944	100	53.319	600	54.694	100	56.069	600	57.444
700	51.969	200	53.344	700	54.719	200	56.094	700	57.469
800	51.994	300	53.369	800	54.744	300	56.119	800	57.494
900	52.019	400	53.394	900	54.769	400	56.144	900	57.519
249.000	52.044	500	53.419	260.000	54.794	500	56.169	271.000	57.544
100	52.069	600	53.444	100	54.819	600	56.194	100	57.569
200	52.094	700	53.469	200	54.844	700	56.219	200	57.594
300	52.119	800	53.494	300	54.869	800	56.244	300	57.619
400	52.144	900	53.519	400	54.894	900	56.269	400	57.644
500	52.169	255.000	53.544	500	54.919	266.000	56.294	500	57.669
600	52.194	100	53.569	600	54.944	100	56.319	600	57.694
700	52.219	200	53.594	700	54.969	200	56.344	700	57.719
800	52.244	300	53.619	800	54.994	300	56.369	800	57.744
900	52.269	400	53.644	900	55.019	400	56.394	900	57.769
250.000	52.294	500	53.669	261.000	55.044	500	56.419	272.000	57.794
100	52.319	600	53.694	100	55.069	600	56.444	100	57.819
200	52.344	700	53.719	200	55.094	700	56.469	200	57.844
300	52.369	800	53.744	300	55.119	800	56.494	300	57.869
400	52.394	900	53.769	400	55.144	900	56.519	400	57.894
500	52.419	256.000	53.794	500	55.169	267.000	56.544	500	57.919
600	52.444	100	53.819	600	55.194	100	56.569	600	57.944
700	52.469	200	53.844	700	55.219	200	56.594	700	57.969
800	52.494	300	53.869	800	55.244	300	56.619	800	57.994
900	52.519	400	53.894	900	55.269	400	56.644	900	58.019
251.000	52.544	500	53.919	262.000	55.294	500	56.669	273.000	58.044
100	52.569	600	53.944	100	55.319	600	56.694	100	58.069
200	52.594	700	53.969	200	55.344	700	56.719	200	58.094
300	52.619	800	53.994	300	55.369	800	56.744	300	58.119
400	52.644	900	54.019	400	55.394	900	56.769	400	58.144
500	58.169	279.000	59.583	500	61.123	290.000	62.663	500	64.203
600	58.194	100	59.611	600	61.151	100	62.691	600	64.231
700	58.219	200	59.639	700	61.179	200	62.719	700	64.259
800	58.244	300	59.667	800	61.207	300	62.747	800	64.287
900	58.269		400	59.695	900	61.235	400	62.775	900
274.000	58.294	500	59.723	285.000	61.263	500	62.803	296.000	64.343
100	58.319	600	59.751	100	61.291	600	62.831	100	64.371
200	58.344	700	59.779	200	61.319	700	62.859	200	64.399
300	58.369	800	59.807	300	61.347	800	62.887	300	64.427
400	58.394	900	59.835	400	61.375	900	62.915	400	64.455
500	58.419	280.000	59.863	500	61.403	291.000	62.943	500	64.483
600	58.444	100	59.891	600	61.431	100	62.971	600	64.511
700	58.469	200	59.919	700	61.459	200	62.999	700	64.539
800	58.494	300	59.947	800	61.487	300	63.027	800	64.567
900	58.519	400	59.975	900	61.515	400	63.055	900	64.595
275.000	58.544	500	60.003	286.000	61.543	500	63.083	297.000	64.623
100	58.569	600	60.031	100	61.571	600	63.111	100	64.651
200	58.594	700	60.059	200	61.599	700	63.139	200	64.679
300	58.619	800	60.087	300	61.627	800	63.167	300	64.707
400	58.644	900	60.115	400	61.655	900	63.195	400	64.735
500	58.669	281.000	60.143	500	61.683	292.000	63.223	500	64.763
600	58.694	100	60.171	600	61.711	100	63.251	600	64.791
700	58.719	200	60.199	700	61.739	200	63.279	700	64.819
800	58.744	300	60.227	800	61.767	300	63.307	800	64.847
900	58.769	400	60.255	900	61.795	400	63.335	900	64.875
276.000	58.794	500	60.283	287.000	61.823	500	63.363	298.000	64.903
100	58.819	600	60.311	100	61.851	600	63.391	100	64.931
200	58.844	700	60.339	200	61.879	700	63.419	200	64.959
300	58.869	800	60.367	300	61.907	800	63.447	300	64.987
400	58.894	900	60.395	400	61.935	900	63.475	400	65.015
500	58.919	282.000	60.423	500	61.963	293.000	63.503	500	65.043
600	58.944	100	60.451	600	61.991	100	63.531	600	65.071
700	58.969	200	60.479	700	62.019	200	63.559	700	65.099
800	58.994	300	60.507	800	62.047	300	63.587	800	65.127
900	59.019	400	60.535	900	62.075	400	63.615	900	65.155
277.000	59.044	500	60.563	288.000	62.103	500	63.643	299.000	65.183
100	59.069	600	60.591	100	62.131	600	63.671	100	65.211
200	59.094	700	60.619	200	62.159	700	63.699	200	65.239
300	59.119	800	60.647	300	62.187	800	63.727	300	65.267
400	59.144	900	60.675	400	62.215	900	63.755	400	65.295
500	59.169	283.000	60.703	500	62.243	294.000	63.783	500	65.323
600	59.194	100	60.731	600	62.271	100	63.811	600	65.351
700	59.219	200	60.759	700	62.299	200	63.839	700	65.379
800	59.247	300	60.787	800	62.327	300	63.867	800	65.407
900	59.275	400	60.815	900	62.355	400	63.895	900	65.435
278.000	59.303	500	60.843	289.000	62.383	500	63.923	300.000	65.463
100	59.331	600	60.871	100	62.411	600	63.951	100	65.491
200	59.359	700	60.899	200	62.439	700	63.979	200	65.519
300	59.387	800	60.927	300	62.467	800	64.007	300	65.547
400	59.415	900	60.955	400	62.495	900	64.035	400	65.575
500	59.443	284.000	60.983	500	62.523	295.000	64.063	500	65.603
600	59.471	100	61.011	600	62.551	100	64.091	600	65.631
700	59.499	200	61.039	700	62.579	200	64.119	700	65.659
800	59.527	300	61.067	800	62.607	300	64.147	800	65.687
900	59.555	400	61.095	900	62.635	400	64.175	900	65.715
301.000	65.743	500	67.283	312.000	68.823	500	70.363	323.000	71.903
100	65.771	600	67.311	100	68.851	600	70.391	100	71.931
200	65.799	700	67.339	200	68.879	700	70.419	200	71.959
300	65.827	800	67.367	300	68.907	800	70.447	300	71.987
400	65.855	900	67.395	400	68.935	900	70.475	400	72.015
500	65.883	307.000	67.423	500	68.963	318.000	70.503	500	72.043
600	65.911	100	67.451	600	68.991	100	70.531	600	72.071
700	65.939	200	67.479	700	69.019	200	70.559	700	72.099
800	65.967	300	67.507	800	69.047	300	70.587	800	72.127
900	65.995	400	67.535	900	69.075	400	70.615	900	72.155
302.000	66.023	500	67.563	313.000	69.103	500	70.643	324.000	72.183
100	66.051	600	67.591	100	69.131	600	70.671	100	72.211
200	66.079	700	67.619	200	69.159	700	70.699	200	72.239
300	66.107	800	67.647	300	69.187	800	70.727	300	72.267
400	66.135	900	67.675	400	69.215	900	70.755	400	72.295
500	66.163	308.000	67.703	500	69.243	319.000	70.783	500	72.323
600	66.191	100	67.731	600	69.271	100	70.811	600	72.351
700	66.219	200	67.759	700	69.299	200	70.839	700	72.379
800	66.247	300	67.787	800	69.327	300	70.867	800	72.407
900	66.275	400	67.815	900	69.355	400	70.895	900	72.435
303.000	66.303	500	67.843	314.000	69.383	500	70.923	325.000	72.463
100	66.331	600	67.871	100	69.411	600	70.951	100	72.491
200	66.359	700	67.899	200	69.439	700	70.979	200	72.519
300	66.387	800	67.927	300	69.467	800	71.007	300	72.547
400	66.415	900	67.955	400	69.495	900	71.035	400	72.575
500	66.443	309.000	67.983	500	69.523	320.000	71.063	500	72.603
600	66.471	100	68.011	600	69.551	100	71.091	600	72.631
700	66.499	200	68.039	700	69.579	200	71.119	700	72.659
800	66.527	300	68.067	800	69.607	300	71.147	800	72.687
900	66.555	400	68.095	900	69.635	400	71.175	900	72.715
304.000	66.583	500	68.123	315.000	69.663	500	71.203	326.000	72.743
100	66.611	600	68.151	100	69.691	600	71.231	100	72.771
200	66.639	700	68.179	200	69.719	700	71.259	200	72.799
300	66.667	800	68.207	300	69.747	800	71.287	300	72.827
400	66.695	900	68.235	400	69.775	900	71.315	400	72.855
500	66.723	310.000	68.263	500	69.803	321.000	71.343	500	72.883
600	66.751	100	68.291	600	69.831	100	71.371	600	72.911
700	66.779	200	68.319	700	69.859	200	71.399	700	72.939
800	66.807	300	68.347	800	69.887	300	71.427	800	72.967
900	66.835	400	68.375	900	69.915	400	71.455	900	72.995
305.000	66.863	500	68.403	316.000	69.943	500	71.483	327.000	73.023
100	66.891	600	68.431	100	69.971	600	71.511	100	73.051
200	66.919	700	68.459	200	69.999	700	71.539	200	73.079
300	66.947	800	68.487	300	70.027	800	71.567	300	73.107
400	66.975	900	68.515	400	70.055	900	71.595	400	73.135
500	67.003	311.000	68.543	500	70.083	322.000	71.623	500	73.163
600	67.031	100	68.571	600	70.111	100	71.651	600	73.191
700	67.059	200	68.599	700	70.139	200	71.679	700	73.219
800	67.087	300	68.627	800	70.167	300	71.707	800	73.247
900	67.115	400	68.655	900	70.195	400	71.735	900	73.275
306.000	67.143	500	68.683	317.000	70.223	500	71.763	328.000	73.303
100	67.171	600	68.711	100	70.251	600	71.791	100	73.331
200	67.199	700	68.739	200	70.279	700	71.819	200	73.359
300	67.227	800	68.767	300	70.307	800	71.847	300	73.387
400	67.255	900	68.795	400	70.335	900	71.875	400	73.415
500	73.443	334.000	74.983	500	76.523	345.000	78.063	500	79.603
600	73.471	100	75.011	600	76.551	100	78.091	600	79.631
700	73.499	200	75.039	700	76.579	200	78.119	700	79.659
800	73.527	300	75.067	800	76.607	300	78.147	800	79.687
900	73.555	400	75.095	900	76.635	400	78.175	900	79.715
329.000	73.583	500	75.123	340.000	76.663	500	78.203	351.000	79.743
100	73.611	600	75.151	100	76.691	600	78.231	100	79.771
200	73.639	700	75.179	200	76.719	700	78.259	200	79.799
300	73.667	800	75.207	300	76.747	800	78.287	300	79.827
400	73.695	900	75.235	400	76.775	900	78.315	400	79.855
500	73.723	335.000	75.263	500	76.803	346.000	78.343	500	79.883
600	73.751	100	75.291	600	76.831	100	78.371	600	79.911
700	73.779	200	75.319	700	76.859	200	78.399	700	79.939
800	73.807	300	75.347	800	76.887	300	78.427	800	79.967
900	73.835	400	75.375	900	76.915	400	78.455	900	79.995
330.000	73.863	500	75.403	341.000	76.943	500	78.483	352.000	80.023
100	73.891	600	75.431	100	76.971	600	78.511	100	80.051
200	73.919	700	75.459	200	76.999	700	78.539	200	80.079
300	73.947	800	75.487	300	77.027	800	78.567	300	80.107
400	73.975	900	75.515	400	77.055	900	78.595	400	80.135
500	74.003	336.000	75.543	500	77.083	347.000	78.623	500	80.163
600	74.031	100	75.571	600	77.111	100	78.651	600	80.191
700	74.059	200	75.599	700	77.139	200	78.679	700	80.219
800	74.087	300	75.627	800	77.167	300	78.707	800	80.247
900	74.115	400	75.655	900	77.195	400	78.735	900	80.275
331.000	74.143		500	75.683	342.000	77.223	500	78.763	353.000
100	74.171	600	75.711	100	77.251	600	78.791	100	80.331
200	74.199	700	75.739	200	77.279	700	78.819	200	80.359
300	74.227	800	75.767	300	77.307	800	78.847	300	80.387
400	74.255	900	75.795	400	77.335	900	78.875	400	80.415
500	74.283	337.000	75.823	500	77.363	348.000	78.903	500	80.443
600	74.311	100	75.851	600	77.391	100	78.931	600	80.471
700	74.339	200	75.879	700	77.419	200	78.959	700	80.499
800	74.367	300	75.907	800	77.447	300	78.987	800	80.527
900	74.395	400	75.935	900	77.475	400	79.015	900	80.555
332.000	74.423	500	75.963	343.000	77.503	500	79.043	354.000	80.583
100	74.451	600	75.991	100	77.531	600	79.071	100	80.611
200	74.479	700	76.019	200	77.559	700	79.099	200	80.639
300	74.507	800	76.047	300	77.587	800	79.127	300	80.667
400	74.535	900	76.075	400	77.615	900	79.155	400	80.695
500	74.563	338.000	76.103	500	77.643	349.000	79.183	500	80.723
600	74.591	100	76.131	600	77.671	100	79.211	600	80.751
700	74.619	200	76.159	700	77.699	200	79.239	700	80.779
800	74.647	300	76.187	800	77.727	300	79.267	800	80.807
900	74.675	400	76.215	900	77.755	400	79.295	900	80.835
333.000	74.703	500	76.243	344.000	77.783	500	79.323	355.000	80.863
100	74.731	600	76.271	100	77.811	600	79.351	100	80.891
200	74.759	700	76.299	200	77.839	700	79.379	200	80.919
300	74.787	800	76.327	300	77.867	800	79.407	300	80.947
400	74.815	900	76.355	400	77.895	900	79.435	400	80.975
500	74.843	339.000	76.383	500	77.923	350.000	79.463	500	81.003
600	74.871	100	76.411	600	77.951	100	79.491	600	81.031
700	74.899	200	76.439	700	77.979	200	79.519	700	81.059
800	74.927	300	76.467	800	78.007	300	79.547	800	81.087
900	74.955	400	76.495	900	78.035	400	79.575	900	81.115
356.000	81.143	500	82.683	367.000	84.223	500	85.815	378.000	87.575
100	81.171	600	82.711	100	84.251	600	85.847	100	87.607
200	81.199	700	82.739	200	84.279	700	85.879	200	87.639
300	81.227	800	82.767	300	84.307	800	85.911	300	87.671
400	81.255	900	82.795	400	84.335	900	85.943	400	87.703
500	81.283	362.000	82.823	500	84.363	373.000	85.975	500	87.735
600	81.311	100	82.851	600	84.391	100	86.007	600	87.767
700	81.339	200	82.879	700	84.419	200	86.039	700	87.799
800	81.367	300	82.907	800	84.447	300	86.071	800	87.831
900	81.395	400	82.935	900	84.475	400	86.103	900	87.863
357.000	81.423	500	82.963	368.000	84.503	500	86.135	379.000	87.895
100	81.451	600	82.991	100	84.531	600	86.167	100	87.927
200	81.479	700	83.019	200	84.559	700	86.199	200	87.959
300	81.507	800	83.047	300	84.587	800	86.231	300	87.991
400	81.535	900	83.075	400	84.615	900	86.263	400	88.023
500	81.563	363.000	83.103	500	84.643	374.000	86.295	500	88.055
600	81.591	100	83.131	600	84.671	100	86.327	600	88.087
700	81.619	200	83.159	700	84.699	200	86.359	700	88.119
800	81.647	300	83.187	800	84.727	300	86.391	800	88.151
900	81.675	400	83.215	900	84.755	400	86.423	900	88.183
358.000	81.703	500	83.243	369.000	84.783	500	86.455	380.000	88.215
100	81.731	600	83.271	100	84.811	600	86.487	100	88.247
200	81.759	700	83.299	200	84.839	700	86.519	200	88.279
300	81.787	800	83.327	300	84.867	800	86.551	300	88.311
400	81.815	900	83.355	400	84.895	900	86.583	400	88.343
500	81.843	364.000	83.383	500	84.923	375.000	86.615	500	88.375
600	81.871	100	83.411	600	84.951	100	86.647	600	88.407
700	81.899	200	83.439	700	84.979	200	86.679	700	88.439
800	81.927	300	83.467	800	85.007	300	86.711	800	88.471
900	81.955	400	83.495	900	85.035	400	86.743	900	88.503
359.000	81.983	500	83.523	370.000	85.063	500	86.775	381.000	88.535
100	82.011	600	83.551	100	85.091	600	86.807	100	88.567
200	82.039	700	83.579	200	85.119	700	86.839	200	88.599
300	82.067	800	83.607	300	85.147	800	86.871	300	88.631
400	82.095	900	83.635	400	85.175	900	86.903	400	88.663
500	82.123	365.000	83.663	500	85.203	376.000	86.935	500	88.695
600	82.151	100	83.691	600	85.231	100	86.967	600	88.727
700	82.179	200	83.719	700	85.259	200	86.999	700	88.759
800	82.207	300	83.747	800	85.287	300	87.031	800	88.791
900	82.235	400	83.775	900	85.315	400	87.063	900	88.823
360.000	82.263	500	83.803	371.000	85.343	500	87.095	382.000	88.855
100	82.291	600	83.831	100	85.371	600	87.127	100	88.887
200	82.319	700	83.859	200	85.399	700	87.159	200	88.919
300	82.347	800	83.887	300	85.431	800	87.191	300	88.951
400	82.375	900	83.915	400	85.463	900	87.223	400	88.983
500	82.403	366.000	83.943	500	85.495	377.000	87.255	500	89.015
600	82.431	100	83.971	600	85.527	100	87.287	600	89.047
700	82.459	200	83.999	700	85.559	200	87.319	700	89.079
800	82.487	300	84.027	800	85.591	300	87.351	800	89.111
900	82.515	400	84.055	900	85.623	400	87.383	900	89.143
361.000	82.543	500	84.083	372.000	85.655	500	87.415	383.000	89.175
100	82.571	600	84.111	100	85.687	600	87.447	100	89.207
200	82.599	700	84.139	200	85.719	700	87.479	200	89.239
300	82.627	800	84.167	300	85.751	800	87.511	300	89.271
400	82.655	900	84.195	400	85.783	900	87.543	400	89.303
500	89.335	389.000	91.095	500	92.855	400.000	94.615	500	96.375
600	89.367	100	91.127	600	92.887	100	94.647	600	96.407
700	89.399	200	91.159	700	92.919	200	94.679	700	96.439
800	89.431	300	91.191	800	92.951	300	94.711	800	96.471
900	89.463	400	91.223	900	92.983	400	94.743	900	96.503
384.000	89.495	500	91.255	395.000	93.015	500	94.775	406.000	96.535
100	89.527	600	91.287	100	93.047	600	94.807	100	96.567
200	89.559	700	91.319	200	93.079	700	94.839	200	96.599
300	89.591	800	91.351	300	93.111	800	94.871	300	96.631
400	89.623	900	91.383	400	93.143	900	94.903	400	96.663
500	89.655	390.000	91.415	500	93.175	401.000	94.935	500	96.695
600	89.687	100	91.447	600	93.207	100	94.967	600	96.727
700	89.719	200	91.479	700	93.239	200	94.999	700	96.759
800	89.751	300	91.511	800	93.271	300	95.031	800	96.791
900	89.783	400	91.543	900	93.303	400	95.063	900	96.823
385.000	89.815	500	91.575	396.000	93.335	500	95.095	407.000	96.855
100	89.847	600	91.607	100	93.367	600	95.127	100	96.887
200	89.879	700	91.639	200	93.399	700	95.159	200	96.919
300	89.911	800	91.671	300	93.431	800	95.191	300	96.951
400	89.943	900	91.703	400	93.463	900	95.223	400	96.983
500	89.975	391.000	91.735	500	93.495	402.000	95.255	500	97.015
600	90.007	100	91.767	600	93.527	100	95.287	600	97.047
700	90.039	200	91.799	700	93.559	200	95.319	700	97.079
800	90.071	300	91.831	800	93.591	300	95.351	800	97.111
900	90.103	400	91.863	900	93.623	400	95.383	900	97.143
386.000	90.135	500	91.895	397.000	93.655	500	95.415	408.000	97.175
100	90.167	600	91.927	100	93.687	600	95.447	100	97.207
200	90.199	700	91.959	200	93.719	700	95.479	200	97.239
300	90.231	800	91.991	300	93.751	800	95.511	300	97.271
400	90.263	900	92.023	400	93.783	900	95.543	400	97.303
500	90.295	392.000	92.055	500	93.815	403.000	95.575	500	97.335
600	90.327	100	92.087	600	93.847	100	95.607	600	97.367
700	90.359	200	92.119	700	93.879	200	95.639	700	97.399
800	90.391	300	92.151	800	93.911	300	95.671	800	97.431
900	90.423	400	92.183	900	93.943	400	95.703	900	97.463
387.000	90.455	500	92.215	398.000	93.975	500	95.735	409.000	97.495
100	90.487	600	92.247	100	94.007	600	95.767	100	97.527
200	90.519	700	92.279	200	94.039	700	95.799	200	97.559
300	90.551	800	92.311	300	94.071	800	95.831	300	97.591
400	90.583	900	92.343	400	94.103	900	95.863	400	97.623
500	90.615	393.000	92.375	500	94.135	404.000	95.895	500	97.655
600	90.647	100	92.407	600	94.167	100	95.927	600	97.687
700	90.679	200	92.439	700	94.199	200	95.959	700	97.719
800	90.711	300	92.471	800	94.231	300	95.991	800	97.751
900	90.743	400	92.503	900	94.263	400	96.023	900	97.783
388.000	90.775	500	92.535	399.000	94.295	500	96.055	410.000	97.815
100	90.807	600	92.567	100	94.327	600	96.087	100	97.847
200	90.839	700	92.599	200	94.359	700	96.119	200	97.879
300	90.871	800	92.631	300	94.391	800	96.151	300	97.911
400	90.903	900	92.663	400	94.423	900	96.183	400	97.943
500	90.935	394.000	92.695	500	94.455	405.000	96.215	500	97.975
600	90.967	100	92.727	600	94.487	100	96.247	600	98.007
700	90.999	200	92.759	700	94.519	200	96.279	700	98.039
800	91.031	300	92.791	800	94.551	300	96.311	800	98.071
900	91.063	400	92.823	900	94.583	400	96.343	900	98.103
411.000	98.135	500	99.895	422.000	101.655	600	103.447	433.000	105.175
100	98.167	600	99.927	100	101.687	700	103.479	100	105.207
200	98.199	700	99.959	200	101.719	800	103.511	200	105.239
300	98.231	800	99.991	300	101.751	900	103.543	300	105.271
400	98.263	900	100.023	400	101.783	428.000	103.575	400	105.303
500	98.295	417.000	100.055	500	101.815	100	103.607	500	105.335
600	98.327	100	100.087	600	101.847	200	103.639	600	105.367
700	98.359	200	100.119	700	101.879	300	103.671	700	105.399
800	98.391	300	100.151	800	101.911	400	103.703	800	105.431
900	98.423	400	100.183	900	101.943	500	103.735	900	105.463
412.000	98.455	500	100.215	423.000	101.975	600	103.767	434.000	105.495
100	98.487	600	100.247	100	102.007	700	103.799	100	105.527
200	98.519	700	100.279	200	102.039	800	103.831	200	105.559
300	98.551	800	100.311	300	102.071	900	103.863	300	105.591
400	98.583	900	100.343	400	102.103	429.000	103.895	400	105.623
500	98.615	418.000	100.375	500	102.135	100	103.927	500	105.655
600	98.647	100	100.407	600	102.167	200	103.959	600	105.687
700	98.679	200	100.439	700	102.199	300	103.991	700	105.719
800	98.711	300	100.471	800	102.231	400	104.023	800	105.751
900	98.743	400	100.503	900	102.263	500	104.055	900	105.783
413.000	98.775	500	100.535	424.000	102.295	600	104.087	435.000	105.815
100	98.807	600	100.567	100	102.327	700	104.119	100	105.847
200	98.839	700	100.599	200	102.359	800	104.151	200	105.879
300	98.871	800	100.631	300	102.391	900	104.183	300	105.911
400	98.903	900	100.663	400	102.423	430.000	104.215	400	105.943
500	98.935	419.000	100.695	500	102.455	100	104.247	500	105.975
600	98.967	100	100.727	600	102.487	200	104.279	600	106.007
700	98.999	200	100.759	700	102.519	300	104.311	700	106.039
800	99.031	300	100.791	800	102.551	400	104.343	800	106.071
900	99.063	400	100.823	900	102.583	500	104.375	900	106.103
414.000	99.095	500	100.855	425.000	102.615	600	104.407	436.000	106.135
100	99.127	600	100.887	100	102.647	700	104.439	100	106.167
200	99.159	700	100.919	200	102.679	800	104.471	200	106.199
300	99.191	800	100.951	300	102.711	900	104.503	300	106.231
400	99.223	900	100.983	400	102.743	431.000	104.535	400	106.263
500	99.255	420.000	101.015	500	102.775	100	104.567	500	106.295
600	99.287	100	101.047	600	102.807	200	104.599	600	106.327
700	99.319	200	101.079	700	102.839	300	104.631	700	106.359
800	99.351	300	101.111	800	102.871	400	104.663	800	106.391
900	99.383	400	101.143	900	102.903	500	104.695	900	106.423
415.000	99.415	500	101.175	426.000	102.935	600	104.727	437.000	106.455
100	99.447	600	101.207	100	102.967	700	104.759	100	106.487
200	99.479	700	101.239	200	102.999	800	104.791	200	106.519
300	99.511	800	101.271	300	103.031	900	104.823	300	106.551
400	99.543	900	101.303	400	103.063	432.000	104.855	400	106.583
500	99.575	421.000	101.335	500	103.095	100	104.887	500	106.615
600	99.607	100	101.367	600	103.127	200	104.919	600	106.647
700	99.639	200	101.399	700	103.159	300	104.951	700	106.679
800	99.671	300	101.431	800	103.191	400	104.983	800	106.711
900	99.703	400	101.463	900	103.223	500	105.015	900	106.743
416.000	99.735	500	101.495	427.000	103.255	600	105.047	438.000	106.775
100	99.767	600	101.527	100	103.287	700	105.079	100	106.807
200	99.799	700	101.559	200	103.319	800	105.111	200	106.839
300	99.831	800	101.591	300	103.351	900	105.143	300	106.871
400	99.863	900	101.623	400	103.383			400	106.903
				500	103.415
500	106.935	444.000	108.695	500	110.455	455.000	112.215	500	113.975
600	106.967	100	108.727	600	110.487	100	112.247	600	114.007
700	106.999	200	108.759	700	110.519	200	112.279	700	114.039
800	107.031	300	108.791	800	110.551	300	112.311	800	114.071
900	107.063	400	108.823	900	110.583	400	112.343	900	114.103
439.000	107.095	500	108.855	450.000	110.615	500	112.375	461.000	114.135
100	107.127	600	108.887	100	110.647	600	112.407	100	114.167
200	107.159	700	108.919	200	110.679	700	112.439	200	114.199
300	107.191	800	108.951	300	110.711	800	112.471	300	114.231
400	107.223	900	108.983	400	110.743	900	112.503	400	114.263
500	107.255	445.000	109.015	500	110.775	456.000	112.535	500	114.295
600	107.287	100	109.047	600	110.807	100	112.567	600	114.327
700	107.319	200	109.079	700	110.839	200	112.599	700	114.359
800	107.351	300	109.111	800	110.871	300	112.631	800	114.391
900	107.383	400	109.143	900	110.903	400	112.663	900	114.423
440.000	107.415	500	109.175	451.000	110.935	500	112.695	462.000	114.455
100	107.447	600	109.207	100	110.967	600	112.727	100	114.487
200	107.479	700	109.239	200	110.999	700	112.759	200	114.519
300	107.511	800	109.271	300	111.031	800	112.791	300	114.551
400	107.543	900	109.303	400	111.063	900	112.823	400	114.583
500	107.575	446.000	109.335	500	111.095	457.000	112.855	500	114.615
600	107.607	100	109.367	600	111.127	100	112.887	600	114.647
700	107.639	200	109.399	700	111.159	200	112.919	700	114.679
800	107.671	300	109.431	800	111.191	300	112.951	800	114.711
900	107.703	400	109.463	900	111.223	400	112.983	900	114.743
441.000	107.735	500	109.495	452.000	111.255	500	113.015	463.000	114.775
100	107.767	600	109.527	100	111.287	600	113.047	100	114.807
200	107.799	700	109.559	200	111.319	700	113.079	200	114.839
300	107.831	800	109.591	300	111.351	800	113.111	300	114.871
400	107.863	900	109.623	400	111.383	900	113.143	400	114.903
500	107.895	447.000	109.655	500	111.415	458.000	113.175	500	114.939
600	107.927	100	109.687	600	111.447	100	113.207	600	114.975
700	107.959	200	109.719	700	111.479	200	113.239	700	115.011
800	107.991	300	109.751	800	111.511	300	113.271	800	115.047
900	108.023	400	109.783	900	111.543	400	113.303	900	115.083
442.000	108.055	500	109.815	453.000	111.575	500	113.335	464.000	115.119
100	108.087	600	109.847	100	111.607	600	113.367	100	115.155
200	108.119	700	109.879	200	111.639	700	113.399	200	115.191
300	108.151	800	109.911	300	111.671	800	113.431	300	115.227
400	108.183	900	109.943	400	111.703	900	113.463	400	115.263
500	108.215	448.000	109.975	500	111.735	459.000	113.495	500	115.299
600	108.247	100	110.007	600	111.767	100	113.527	600	115.335
700	108.279	200	110.039	700	111.799	200	113.559	700	115.371
800	108.311	300	110.071	800	111.831	300	113.591	800	115.407
900	108.343	400	110.103	900	111.863	400	113.623	900	115.443
443.000	108.375	500	110.135	454.000	111.895	500	113.655	465.000	115.479
100	108.407	600	110.167	100	111.927	600	113.687	100	115.515
200	108.439	700	110.199	200	111.959	700	113.719	200	115.551
300	108.471	800	110.231	300	111.991	800	113.751	300	115.587
400	108.503	900	110.263	400	112.023	900	113.783	400	115.623
500	108.535	449.000	110.295	500	112.055	460.000	113.815	500	115.659
600	108.567	100	110.327	600	112.087	100	113.847	600	115.695
700	108.599	200	110.359	700	112.119	200	113.879	700	115.731
800	108.631	300	110.391	800	112.151	300	113.911	800	115.767
900	108.663	400	110.423	900	112.183	400	113.943	900	115.803
466.000	115.839	500	117.819	477.000	119.799	500	121.779	488.000	123.759
100	115.875	600	117.855	100	119.835	600	121.815	100	123.795
200	115.911	700	117.891	200	119.871	700	121.851	200	123.831
300	115.947	800	117.927	300	119.907	800	121.887	300	123.867
400	115.983	900	117.963	400	119.943	900	121.923	400	123.903
500	116.019	472.000	117.999	500	119.979	483.000	121.959	500	123.939
600	116.055	100	118.035	600	120.015	100	121.995	600	123.975
700	116.091	200	118.071	700	120.051	200	122.031	700	124.011
800	116.127	300	118.107	800	120.087	300	122.067	800	124.047
900	116.163	400	118.143	900	120.123	400	122.103	900	124.083
467.000	116.199	500	118.179	478.000	120.159	500	122.139	489.000	124.119
100	116.235	600	118.215	100	120.195	600	122.175	100	124.155
200	116.271	700	118.251	200	120.231	700	122.211	200	124.191
300	116.307	800	118.287	300	120.267	800	122.247	300	124.227
400	116.343	900	118.323	400	120.303	900	122.283	400	124.263
500	116.379	473.000	118.359	500	120.339	484.000	122.319	500	124.299
600	116.415	100	118.395	600	120.375	100	122.355	600	124.335
700	116.451	200	118.431	700	120.411	200	122.391	700	124.371
800	116.487	300	118.467	800	120.447	300	122.427	800	124.407
900	116.523	400	118.503	900	120.483	400	122.463	900	124.443
468.000	116.559	500	118.539	479.000	120.519	500	122.499	490.000	124.479
100	116.595	600	118.575	100	120.555	600	122.535	100	124.515
200	116.631	700	118.611	200	120.591	700	122.571	200	124.551
300	116.667	800	118.647	300	120.627	800	122.607	300	124.587
400	116.703	900	118.683	400	120.663	900	122.643	400	124.623
500	116.739	474.000	118.719	500	120.699	485.000	122.679	500	124.659
600	116.775	100	118.755	600	120.735	100	122.715	600	124.695
700	116.811	200	118.791	700	120.771	200	122.751	700	124.731
800	116.847	300	118.827	800	120.807	300	122.787	800	124.767
900	116.883	400	118.863	900	120.843	400	122.823	900	124.803
469.000	116.919	500	118.899	480.000	120.879	500	122.859	491.000	124.839
100	116.955	600	118.935	100	120.915	600	122.895	100	124.875
200	116.991	700	118.971	200	120.951	700	122.931	200	124.911
300	117.027	800	119.007	300	120.987	800	122.967	300	124.947
400	117.063	900	119.043	400	121.023	900	123.003	400	124.983
500	117.099	475.000	119.079	500	121.059	486.000	123.039	500	125.019
600	117.135	100	119.115	600	121.095	100	123.075	600	125.055
700	117.171	200	119.151	700	121.131	200	123.111	700	125.091
800	117.207	300	119.187	800	121.167	300	123.147	800	125.127
900	117.243	400	119.223	900	121.203	400	123.183	900	125.163
470.000	117.279	500	119.259	481.000	121.239	500	123.219	492.000	125.199
100	117.315	600	119.295	100	121.275	600	123.255	100	125.235
200	117.351	700	119.331	200	121.311	700	123.291	200	125.271
300	117.387	800	119.367	300	121.347	800	123.327	300	125.307
400	117.423	900	119.403	400	121.383	900	123.363	400	125.343
500	117.459	476.000	119.439	500	121.419	487.000	123.399	500	125.379
600	117.495	100	119.475	600	121.455	100	123.435	600	125.415
700	117.531	200	119.511	700	121.491	200	123.471	700	125.451
800	117.567	300	119.547	800	121.527	300	123.507	800	125.487
900	117.603	400	119.583	900	121.563	400	123.543	900	125.523
471.000	117.639	500	119.619	482.000	121.599	500	123.579	493.000	125.559
100	117.675	600	119.655	100	121.635	600	123.615	100	125.595
200	117.711	700	119.691	200	121.671	700	123.651	200	125.631
300	117.747	800	119.727	300	121.707	800	123.687	300	125.667
400	117.783	900	119.763	400	121.743	900	123.723	400	125.703
								500	125.739
600	125.775	300	127.827	800	129.807	300	131.787	800	133.767
700	125.811	400	127.863	900	129.843	400	131.823	900	133.803
800	125.847	500	127.899	505.000	129.879	500	131.859	516.000	133.839
900	125.883	600	127.935	100	129.915	600	131.895	100	133.875
494.000	125.919	700	127.971	200	129.951	700	131.931	200	133.911
100	125.955	800	128.007	300	129.987	800	131.967	300	133.947
200	125.991	900	128.043	400	130.023	900	132.003	400	133.983
300	126.027	500.000	128.079	500	130.059	511.000	132.039	500	134.019
400	126.063	100	128.115	600	130.095	100	132.075	600	134.055
500	126.099	200	128.151	700	130.131	200	132.111	700	134.091
600	126.135	300	128.187	800	130.167	300	132.147	800	134.127
700	126.171	400	128.223	900	130.203	400	132.183	900	134.163
800	126.207	500	128.259	506.000	130.239	500	132.219	517.000	134.199
900	126.243	600	128.295	100	130.275	600	132.255	100	134.235
495.000	126.279	700	128.331	200	130.311	700	132.291	200	134.271
100	126.315	800	128.367	300	130.347	800	132.327	300	134.307
200	126.351	900	128.403	400	130.383	900	132.363	400	134.343
300	126.387	501.000	128.439	500	130.419	512.000	132.399	500	134.379
400	126.423	100	128.475	600	130.455	100	132.435	600	134.415
500	126.459	200	128.511	700	130.491	200	132.471	700	134.451
600	126.495	300	128.547	800	130.527	300	132.507	800	134.487
700	126.531	400	128.583	900	130.563	400	132.543	900	134.523
800	126.567	500	128.619	507.000	130.599	500	132.579	518.000	134.559
900	126.603	600	128.655	100	130.635	600	132.615	100	134.595
496.000	126.639	700	128.691	200	130.671	700	132.651	200	134.631
100	126.675	800	128.727	300	130.707	800	132.687	300	134.667
200	126.711	900	128.763	400	130.743	900	132.723	400	134.703
300	126.747	502.000	128.799	500	130.779	513.000	132.759	500	134.739
400	126.783	100	128.835	600	130.815	100	132.795	600	134.775
500	126.819	200	128.871	700	130.851	200	132.831	700	134.811
600	126.855	300	128.907	800	130.887	300	132.867	800	134.847
700	126.891	400	128.943	900	130.923	400	132.903	900	134.883
800	126.927	500	128.979	508.000	130.959	500	132.939	519.000	134.919
900	126.963	600	129.015	100	130.995	600	132.975	100	134.955
497.000	126.999	700	129.051	200	131.031	700	133.011	200	134.991
100	127.035	800	129.087	300	131.067	800	133.047	300	135.027
200	127.071	900	129.123	400	131.103	900	133.083	400	135.063
300	127.107	503.000	129.159	500	131.139	514.000	133.119	500	135.099
400	127.143	100	129.195	600	131.175	100	133.155	600	135.135
500	127.179	200	129.231	700	131.211	200	133.191	700	135.171
600	127.215	300	129.267	800	131.247	300	133.227	800	135.207
700	127.251	400	129.303	900	131.283	400	133.263	900	135.243
800	127.287	500	129.339	509.000	131.319	500	133.299	520.000	135.279
900	127.323	600	129.375	100	131.355	600	133.335	100	135.315
498.000	127.359	700	129.411	200	131.391	700	133.371	200	135.351
100	127.395	800	129.447	300	131.427	800	133.407	300	135.387
200	127.431	900	129.483	400	131.463	900	133.443	400	135.423
300	127.467	504.000	129.519	500	131.499	515.000	133.479	500	135.459
400	127.503	100	129.555	600	131.535	100	133.515	600	135.495
500	127.539	200	129.591	700	131.571	200	133.551	700	135.531
600	127.575	300	129.627	800	131.607	300	133.587	800	135.567
700	127.611	400	129.663	900	131.643	400	133.623	900	135.603
800	127.647	500	129.699	510.000	131.679	500	133.659	521.000	135.639
900	127.683	600	129.735	100	131.715	600	133.695	100	135.675
499.000	127.719	700	129.771	200	131.751	700	133.731	200	135.711
100	127.755							300	135.747
200	127.791
400	135.783	200	136.431	525.000	137.079	800	137.727	700	138.411
500	135.819	300	136.467	100	137.115	900	137.763	800	138.447
600	135.855	400	136.503	200	137.151	527.000	137.799	900	138.483
700	135.891	500	136.539	300	137.187	100	137.835	529.000	138.519
800	135.927	600	136.575	400	137.223	200	137.871	100	138.555
900	135.963	700	136.611	500	137.259	300	137.907	200	138.591
522.000	135.999	800	136.647	600	137.295	400	137.943	300	138.627
100	136.035	900	136.683	700	137.331	500	137.979	400	138.663
200	136.071	524.000	136.719	800	137.367	600	138.015	500	138.699
300	136.107	100	136.755	900	137.403	700	138.051	600	138.735
400	136.143	200	136.791	526.000	137.439	800	138.087	700	138.771
500	136.179	300	136.827	100	137.475	900	138.123	800	138.807
600	136.215	400	136.863	200	137.511	528.000	138.159	900	138.843
700	136.251	500	136.899	300	137.547	100	138.195	530.000	138.879
800	136.287	600	136.935	400	137.583	200	138.231	100	138.915
900	136.323	700	136.971	500	137.619	300	138.267	200	138.951
523.000	136.359	800	137.007	600	137.655	400	138.303	300	138.987
100	136.395	900	137.043	700	137.691	500	138.339	400	139.023
						600	138.375	500	139.059
								600	139.095

- lei -
Intervalul de venit	Zecile de lei
Intervalul de venit	10	20	30	40	50	60	70	80	90
1 - 009.000	0	1	1	2	2	3	3	4	4
9.001 - 009.900	1	2	2	3	4	5	6	6	7
9.901 - 013.300	1	3	4	6	7	8	10	11	13
13.301 - 022.700	2	3	5	7	8	10	12	14	15
22.701 - 037.000	2	4	5	7	9	11	13	14	16
37.001 - 055.300	2	4	6	8	9	11	13	15	17
55.301 - 093.400	2	4	6	8	10	12	14	16	18
93.401 - 130.300	2	4	6	8	10	13	15	17	19
130.301 - 185.200	2	4	7	9	11	13	15	18	20
185.201 - 277.700	2	5	7	10	12	15	17	20	22
277.701 - 371.200	3	6	8	11	14	17	20	22	25
371.201 - 463.400	3	6	10	13	16	19	22	26	29
463.401 - 530.600	4	7	11	14	18	22	25	29	32

NOTĂ:

1. Calculatorul nr. 1 de impozit s-a elaborat distinct pentru venituri impozabile din 100 în 100 lei, precum şi din 10 în 10 lei.

2. Calculul impozitului pe salarii se efectuează prin rotunjirea veniturilor impozabile lunare la 10 lei, prin neglijarea unităţilor în favoarea salariaţilor.

3. Impozitul pe salarii se calculează prin aditionarea sumelor prevăzute în tabelele I şi II. Spre exemplu, la venitul impozabil de 288.732 lei, care se rotunjeste, potrivit pct. 1, la 288.730 lei, impozitul se calculează astfel: pentru suma de 288.700 lei se ia impozitul corespunzător din tabelul I, de 62.299 lei, la care se adauga impozitul de 8 lei din tabelul II, corespunzător zecilor de lei (30 lei) şi transei de venit unde se încadrează suma de 288.730 lei. Impozitul datorat este de 62.307 (62.299 8) lei.

4. Precizam ca la venitul impozabil peste 530.600 lei lunar, la impozitul de 139.095 lei se adauga un impozit de 40% pentru ceea ce depăşeşte suma.

5. Partea din venitul impozabil de peste 1.012.600 lei lunar se impozitează cu cota de 60% .

CALCULATORUL Nr. 2

pentru impozitul pe venitul lunar realizat din salarii între 78.701 - 95.380 lei, la locul permanent de muncă


Venit lunar impozabil	Impozit lunar	Venit lunar impozabil	Impozit lunar	Venit lunar impozabil	Impozit lunar	Venit lunar impozabil	Impozit lunar	Venit lunar impozabil	Impozit lunar
1-78.700	SCUTIT	79.220	520	79.740	1.040	80.260	1.560	80.780	2.080
78.710	10	79.230	530	79.750	1.050	80.270	1.570	80.790	2.090
78.720	20	79.240	540	79.760	1.060	80.280	1.580	80.800	2.100
78.730	30	79.250	550	79.770	1.070	80.290	1.590	80.810	2.110
78.740	40	79.260	560	79.780	1.080	80.300	1.600	80.820	2.120
78.750	50	79.270	570	79.790	1.090	80.310	1.610	80.830	2.130
78.760	60	79.280	580	79.800	1.100	80.320	1.620	80.840	2.140
78.770	70	79.290	590	79.810	1.110	80.330	1.630	80.850	2.150
78.780	80	79.300	600	79.820	1.120	80.340	1.640	80.860	2.160
78.790	90	79.310	610	79.830	1.130	80.350	1.650	80.870	2.170
78.800	100	79.320	620	79.840	1.140	80.360	1.660	80.880	2.180
78.810	110	79.330	630	79.850	1.150	80.370	1.670	80.890	2.190
78.820	120	79.340	640	79.860	1.160	80.380	1.680	80.900	2.200
78.830	130	79.350	650	79.870	1.170	80.390	1.690	80.910	2.210
78.840	140	79.360	660	79.880	1.180	80.400	1.700	80.920	2.220
78.850	150	79.370	670	79.890	1.190	80.410	1.710	80.930	2.230
78.860	160	79.380	680	79.900	1.200	80.420	1.720	80.940	2.240
78.870	170	79.390	690	79.910	1.210	80.430	1.730	80.950	2.250
78.880	180	79.400	700	79.920	1.220	80.440	1.740	80.960	2.260
78.890	190	79.410	710	79.930	1.230	80.450	1.750	80.970	2.270
78.900	200	79.420	720	79.940	1.240	80.460	1.760	80.980	2.280
78.910	210	79.430	730	79.950	1.250	80.470	1.770	80.990	2.290
78.920	220	79.440	740	79.960	1.260	80.480	1.780	81.000	2.300
78.930	230	79.450	750	79.970	1.270	80.490	1.790	81.010	2.310
78.940	240	79.460	760	79.980	1.280	80.500	1.800	81.020	2.320
78.950	250	79.470	770	79.990	1.290	80.510	1.810	81.030	2.330
78.960	260	79.480	780	80.000	1.300	80.520	1.820	81.040	2.340
78.970	270	79.490	790	80.010	1.310	80.530	1.830	81.050	2.350
78.980	280	79.500	800	80.020	1.320	80.540	1.840	81.060	2.360
78.990	290	79.510	810	80.030	1.330	80.550	1.850	81.070	2.370
79.000	300	79.520	820	80.040	1.340	80.560	1.860	81.080	2.380
79.010	310	79.530	830	80.050	1.350	80.570	1.870	81.090	2.390
79.020	320	79.540	840	80.060	1.360	80.580	1.880	81.100	2.400
79.030	330	79.550	850	80.070	1.370	80.590	1.890	81.110	2.410
79.040	340	79.560	860	80.080	1.380	80.600	1.900	81.120	2.420
79.050	350	79.570	870	80.090	1.390	80.610	1.910	81.130	2.430
79.060	360	79.580	880	80.100	1.400	80.620	1.920	81.140	2.440
79.070	370	79.590	890	80.110	1.410	80.630	1.930	81.150	2.450
79.080	380	79.600	900	80.120	1.420	80.640	1.940	81.160	2.460
79.090	390	79.610	910	80.130	1.430	80.650	1.950	81.170	2.470
79.100	400	79.620	920	80.140	1.440	80.660	1.960	81.180	2.480
79.110	410	79.630	930	80.150	1.450	80.670	1.970	81.190	2.490
79.120	420	79.640	940	80.160	1.460	80.680	1.980	81.200	2.500
79.130	430	79.650	950	80.170	1.470	80.690	1.990	81.210	2.510
79.140	440	79.660	960	80.180	1.480	80.700	2.000	81.220	2.520
79.150	450	79.670	970	80.190	1.490	80.710	2.010	81.230	2.530
79.160	460	79.680	980	80.200	1.500	80.720	2.020	81.240	2.540
79.170	470	79.690	990	80.210	1.510	80.730	2.030	81.250	2.550
79.180	480	79.700	1.000	80.220	1.520	80.740	2.040	81.260	2.560
79.190	490	79.710	1.010	80.230	1.530	80.750	2.050	81.270	2.570
79.200	500	79.720	1.020	80.240	1.540	80.760	2.060	81.280	2.580
79.210	510	79.730	1.030	80.250	1.550	80.770	2.070	81.290	2.590
81.300	2.600	81.860	3.160	82.420	3.720	82.980	4.280	83.540	4.840
81.310	2.610	81.870	3.170	82.430	3.730	82.990	4.290	83.550	4.850
81.320	2.620	81.880	3.180	82.440	3.740	83.000	4.300	83.560	4.860
81.330	2.630	81.890	3.190	82.450	3.750	83.010	4.310	83.570	4.870
81.340	2.640	81.900	3.200	82.460	3.760	83.020	4.320	83.580	4.880
81.350	2.650	81.910	3.210	82.470	3.770	83.030	4.330	83.590	4.890
81.360	2.660	81.920	3.220	82.480	3.780	83.040	4.340	83.600	4.900
81.370	2.670	81.930	3.230	82.490	3.790	83.050	4.350	83.610	4.910
81.380	2.680	81.940	3.240	82.500	3.800	83.060	4.360	83.620	4.920
81.390	2.690	81.950	3.250	82.510	3.810	83.070	4.370	83.630	4.930
81.400	2.700	81.960	3.260	82.520	3.820	83.080	4.380	83.640	4.940
81.410	2.710	81.970	3.270	82.530	3.830	83.090	4.390	83.650	4.950
81.420	2.720	81.980	3.280	82.540	3.840	83.100	4.400	83.660	4.960
81.430	2.730	81.990	3.290	82.550	3.850	83.110	4.410	83.670	4.970
81.440	2.740	82.000	3.300	82.560	3.860	83.120	4.420	83.680	4.980
81.450	2.750	82.010	3.310	82.570	3.870	83.130	4.430	83.690	4.990
81.460	2.760	82.020	3.320	82.580	3.880	83.140	4.440	83.700	5.000
81.470	2.770	82.030	3.330	82.590	3.890	83.150	4.450	83.710	5.010
81.480	2.780	82.040	3.340	82.600	3.900	83.160	4.460	83.720	5.020
81.490	2.790	82.050	3.350	82.610	3.910	83.170	4.470	83.730	5.030
81.500	2.800	82.060	3.360	82.620	3.920	83.180	4.480	83.740	5.040
81.510	2.810	82.070	3.370	82.630	3.930	83.190	4.490	83.750	5.050
81.520	2.820	82.080	3.380	82.640	3.940	83.200	4.500	83.760	5.060
81.530	2.830	82.090	3.390	82.650	3.950	83.210	4.510	83.770	5.070
81.540	2.840	82.100	3.400	82.660	3.960	83.220	4.520	83.780	5.080
81.550	2.850	82.110	3.410	82.670	3.970	83.230	4.530	83.790	5.090
81.560	2.860	82.120	3.420	82.680	3.980	83.240	4.540	83.800	5.100
81.570	2.870	82.130	3.430	82.690	3.990	83.250	4.550	83.810	5.110
81.580	2.880	82.140	3.440	82.700	4.000	83.260	4.560	83.820	5.120
81.590	2.890	82.150	3.450	82.710	4.010	83.270	4.570	83.830	5.130
81.600	2.900	82.160	3.460	82.720	4.020	83.280	4.580	83.840	5.140
81.610	2.910	82.170	3.470	82.730	4.030	83.290	4.590	83.850	5.150
81.620	2.920	82.180	3.480	82.740	4.040	83.300	4.600	83.860	5.160
81.630	2.930	82.190	3.490	82.750	4.050	83.310	4.610	83.870	5.170
81.640	2.940	82.200	3.500	82.760	4.060	83.320	4.620	83.880	5.180
81.650	2.950	82.210	3.510	82.770	4.070	83.330	4.630	83.890	5.190
81.660	2.960	82.220	3.520	82.780	4.080	83.340	4.640	83.900	5.200
81.670	2.970	82.230	3.530	82.790	4.090	83.350	4.650	83.910	5.210
81.680	2.980	82.240	3.540	82.800	4.100	83.360	4.660	83.920	5.220
81.690	2.990	82.250	3.550	82.810	4.110	83.370	4.670	83.930	5.230
81.700	3.000	82.260	3.560	82.820	4.120	83.380	4.680	83.940	5.240
81.710	3.010	82.270	3.570	82.830	4.130	83.390	4.690	83.950	5.250
81.720	3.020	82.280	3.580	82.840	4.140	83.400	4.700	83.960	5.260
81.730	3.030	82.290	3.590	82.850	4.150	83.410	4.710	83.970	5.270
81.740	3.040	82.300	3.600	82.860	4.160	83.420	4.720	83.980	5.280
81.750	3.050	82.310	3.610	82.870	4.170	83.430	4.730	83.990	5.290
81.760	3.060	82.320	3.620	82.880	4.180	83.440	4.740	84.000	5.300
81.770	3.070	82.330	3.630	82.890	4.190	83.450	4.750	84.010	5.310
81.780	3.080	82.340	3.640	82.900	4.200	83.460	4.760	84.020	5.320
81.790	3.090	82.350	3.650	82.910	4.210	83.470	4.770	84.030	5.330
81.800	3.100	82.360	3.660	82.920	4.220	83.480	4.780	84.040	5.340
81.810	3.110	82.370	3.670	82.930	4.230	83.490	4.790	84.050	5.350
81.820	3.120	82.380	3.680	82.940	4.240	83.500	4.800	84.060	5.360
81.830	3.130	82.390	3.690	82.950	4.250	83.510	4.810	84.070	5.370
81.840	3.140	82.400	3.700	82.960	4.260	83.520	4.820	84.080	5.380
81.850	3.150	82.410	3.710	82.970	4.270	83.530	4.830	84.090	5.390
84.100	5.400	84.660	5.960	85.220	6.520	85.780	7.080	86.340	7.640
84.110	5.410	84.670	5.970	85.230	6.530	85.790	7.090	86.350	7.650
84.120	5.420	84.680	5.980	85.240	6.540	85.800	7.100	86.360	7.660
84.130	5.430	84.690	5.990	85.250	6.550	85.810	7.110	86.370	7.670
84.140	5.440	84.700	6.000	85.260	6.560	85.820	7.120	86.380	7.680
84.150	5.450	84.710	6.010	85.270	6.570	85.830	7.130	86.390	7.690
84.160	5.460	84.720	6.020	85.280	6.580	85.840	7.140	86.400	7.700
84.170	5.470	84.730	6.030	85.290	6.590	85.850	7.150	86.410	7.710
84.180	5.480	84.740	6.040	85.300	6.600	85.860	7.160	86.420	7.720
84.190	5.490	84.750	6.050	85.310	6.610	85.870	7.170	86.430	7.730
84.200	5.500	84.760	6.060	85.320	6.620	85.880	7.180	86.440	7.740
84.210	5.510	84.770	6.070	85.330	6.630	85.890	7.190	86.450	7.750
84.220	5.520	84.780	6.080	85.340	6.640	85.900	7.200	86.460	7.760
84.230	5.530	84.790	6.090	85.350	6.650	85.910	7.210	86.470	7.770
84.240	5.540	84.800	6.100	85.360	6.660	85.920	7.220	86.480	7.780
84.250	5.550	84.810	6.110	85.370	6.670	85.930	7.230	86.490	7.790
84.260	5.560	84.820	6.120	85.380	6.680	85.940	7.240	86.500	7.800
84.270	5.570	84.830	6.130	85.390	6.690	85.950	7.250	86.510	7.810
84.280	5.580	84.840	6.140	85.400	6.700	85.960	7.260	86.520	7.820
84.290	5.590	84.850	6.150	85.410	6.710	85.970	7.270	86.530	7.830
84.300	5.600	84.860	6.160	85.420	6.720	85.980	7.280	86.540	7.840
84.310	5.610	84.870	6.170	85.430	6.730	85.990	7.290	86.550	7.850
84.320	5.620	84.880	6.180	85.440	6.740	86.000	7.300	86.560	7.860
84.330	5.630	84.890	6.190	85.450	6.750	86.010	7.310	86.570	7.870
84.340	5.640	84.900	6.200	85.460	6.760	86.020	7.320	86.580	7.880
84.350	5.650	84.910	6.210	85.470	6.770	86.030	7.330	86.590	7.890
84.360	5.660	84.920	6.220	85.480	6.780	86.040	7.340	86.600	7.900
84.370	5.670	84.930	6.230	85.490	6.790	86.050	7.350	86.610	7.910
84.380	5.680	84.940	6.240	85.500	6.800	86.060	7.360	86.620	7.920
84.390	5.690	84.950	6.250	85.510	6.810	86.070	7.370	86.630	7.930
84.400	5.700	84.960	6.260	85.520	6.820	86.080	7.380	86.640	7.940
84.410	5.710	84.970	6.270	85.530	6.830	86.090	7.390	86.650	7.950
84.420	5.720	84.980	6.280	85.540	6.840	86.100	7.400	86.660	7.960
84.430	5.730	84.990	6.290	85.550	6.850	86.110	7.410	86.670	7.970
84.440	5.740	85.000	6.300	85.560	6.860	86.120	7.420	86.680	7.980
84.450	5.750	85.010	6.310	85.570	6.870	86.130	7.430	86.690	7.990
84.460	5.760	85.020	6.320	85.580	6.880	86.140	7.440	86.700	8.000
84.470	5.770	85.030	6.330	85.590	6.890	86.150	7.450	86.710	8.010
84.480	5.780	85.040	6.340	85.600	6.900	86.160	7.460	86.720	8.020
84.490	5.790	85.050	6.350	85.610	6.910	86.170	7.470	86.730	8.030
84.500	5.800	85.060	6.360	85.620	6.920	86.180	7.480	86.740	8.040
84.510	5.810	85.070	6.370	85.630	6.930	86.190	7.490	86.750	8.050
84.520	5.820	85.080	6.380	85.640	6.940	86.200	7.500	86.760	8.060
84.530	5.830	85.090	6.390	85.650	6.950	86.210	7.510	86.770	8.070
84.540	5.840	85.100	6.400	85.660	6.960	86.220	7.520	86.780	8.080
84.550	5.850	85.110	6.410	85.670	6.970	86.230	7.530	86.790	8.090
84.560	5.860	85.120	6.420	85.680	6.980	86.240	7.540	86.800	8.100
84.570	5.870	85.130	6.430	85.690	6.990	86.250	7.550	86.810	8.110
84.580	5.880	85.140	6.440	85.700	7.000	86.260	7.560	86.820	8.120
84.590	5.890	85.150	6.450	85.710	7.010	86.270	7.570	86.830	8.130
84.600	5.900	85.160	6.460	85.720	7.020	86.280	7.580	86.840	8.140
84.610	5.910	85.170	6.470	85.730	7.030	86.290	7.590	86.850	8.150
84.620	5.920	85.180	6.480	85.740	7.040	86.300	7.600	86.860	8.160
84.630	5.930	85.190	6.490	85.750	7.050	86.310	7.610	86.870	8.170
84.640	5.940	85.200	6.500	85.760	7.060	86.320	7.620	86.880	8.180
84.650	5.950	85.210	6.510	85.770	7.070	86.330	7.630	86.890	8.190
86.900	8.200	87.460	8.760	88.020	9.320	88.580	9.880	89.140	10.440
86.910	8.210	87.470	8.770	88.030	9.330	88.590	9.890	89.150	10.450
86.920	8.220	87.480	8.780	88.040	9.340	88.600	9.900	89.160	10.460
86.930	8.230	87.490	8.790	88.050	9.350	88.610	9.910	89.170	10.470
86.940	8.240	87.500	8.800	88.060	9.360	88.620	9.920	89.180	10.480
86.950	8.250	87.510	8.810	88.070	9.370	88.630	9.930	89.190	10.490
86.960	8.260	87.520	8.820	88.080	9.380	88.640	9.940	89.200	10.500
86.970	8.270	87.530	8.830	88.090	9.390	88.650	9.950	89.210	10.510
86.980	8.280	87.540	8.840	88.100	9.400	88.660	9.960	89.220	10.520
86.990	8.290	87.550	8.850	88.110	9.410	88.670	9.970	89.230	10.530
87.000	8.300	87.560	8.860	88.120	9.420	88.680	9.980	89.240	10.540
87.010	8.310	87.570	8.870	88.130	9.430	88.690	9.990	89.250	10.550
87.020	8.320	87.580	8.880	88.140	9.440	88.700	10.000	89.260	10.560
87.030	8.330	87.590	8.890	88.150	9.450	88.710	10.010	89.270	10.570
87.040	8.340	87.600	8.900	88.160	9.460	88.720	10.020	89.280	10.580
87.050	8.350	87.610	8.910	88.170	9.470	88.730	10.030	89.290	10.590
87.060	8.360	87.620	8.920	88.180	9.480	88.740	10.040	89.300	10.600
87.070	8.370	87.630	8.930	88.190	9.490	88.750	10.050	89.310	10.610
87.080	8.380	87.640	8.940	88.200	9.500	88.760	10.060	89.320	10.620
87.090	8.390	87.650	8.950	88.210	9.510	88.770	10.070	89.330	10.630
87.100	8.400	87.660	8.960	88.220	9.520	88.780	10.080	89.340	10.640
87.110	8.410	87.670	8.970	88.230	9.530	88.790	10.090	89.350	10.650
87.120	8.420	87.680	8.980	88.240	9.540	88.800	10.100	89.360	10.660
87.130	8.430	87.690	8.990	88.250	9.550	88.810	10.110	89.370	10.670
87.140	8.440	87.700	9.000	88.260	9.560	88.820	10.120	89.380	10.680
87.150	8.450	87.710	9.010	88.270	9.570	88.830	10.130	89.390	10.690
87.160	8.460	87.720	9.020	88.280	9.580	88.840	10.140	89.400	10.700
87.170	8.470	87.730	9.030	88.290	9.590	88.850	10.150	89.410	10.710
87.180	8.480	87.740	9.040	88.300	9.600	88.860	10.160	89.420	10.720
87.190	8.490	87.750	9.050	88.310	9.610	88.870	10.170	89.430	10.730
87.200	8.500	87.760	9.060	88.320	9.620	88.880	10.180	89.440	10.740
87.210	8.510	87.770	9.070	88.330	9.630	88.890	10.190	89.450	10.750
87.220	8.520	87.780	9.080	88.340	9.640	88.900	10.200	89.460	10.760
87.230	8.530	87.790	9.090	88.350	9.650	88.910	10.210	89.470	10.770
87.240	8.540	87.800	9.100	88.360	9.660	88.920	10.220	89.480	10.780
87.250	8.550	87.810	9.110	88.370	9.670	88.930	10.230	89.490	10.790
87.260	8.560	87.820	9.120	88.380	9.680	88.940	10.240	89.500	10.800
87.270	8.570	87.830	9.130	88.390	9.690	88.950	10.250	89.510	10.810
87.280	8.580	87.840	9.140	88.400	9.700	88.960	10.260	89.520	10.820
87.290	8.590	87.850	9.150	88.410	9.710	88.970	10.270	89.530	10.830
87.300	8.600	87.860	9.160	88.420	9.720	88.980	10.280	89.540	10.840
87.310	8.610	87.870	9.170	88.430	9.730	88.990	10.290	89.550	10.850
87.320	8.620	87.880	9.180	88.440	9.740	89.000	10.300	89.560	10.860
87.330	8.630	87.890	9.190	88.450	9.750	89.010	10.310	89.570	10.870
87.340	8.640	87.900	9.200	88.460	9.760	89.020	10.320	89.580	10.880
87.350	8.650	87.910	9.210	88.470	9.770	89.030	10.330	89.590	10.890
87.360	8.660	87.920	9.220	88.480	9.780	89.040	10.340	89.600	10.900
87.370	8.670	87.930	9.230	88.490	9.790	89.050	10.350	89.610	10.910
87.380	8.680	87.940	9.240	88.500	9.800	89.060	10.360	89.620	10.920
87.390	8.690	87.950	9.250	88.510	9.810	89.070	10.370	89.630	10.930
87.400	8.700	87.960	9.260	88.520	9.820	89.080	10.380	89.640	10.940
87.410	8.710	87.970	9.270	88.530	9.830	89.090	10.390	89.650	10.950
87.420	8.720	87.980	9.280	88.540	9.840	89.100	10.400	89.660	10.960
87.430	8.730	87.990	9.290	88.550	9.850	89.110	10.410	89.670	10.970
87.440	8.740	88.000	9.300	88.560	9.860	89.120	10.420	89.680	10.980
87.450	8.750	88.010	9.310	88.570	9.870	89.130	10.430	89.690	10.990
89.700	11.000	90.260	11.560	90.820	12.120	91.380	12.680	91.940	13.240
89.710	11.010	90.270	11.570	90.830	12.130	91.390	12.690	91.950	13.250
89.720	11.020	90.280	11.580	90.840	12.140	91.400	12.700	91.960	13.260
89.730	11.030	90.290	11.590	90.850	12.150	91.410	12.710	91.970	13.270
89.740	11.040	90.300	11.600	90.860	12.160	91.420	12.720	91.980	13.280
89.750	11.050	90.310	11.610	90.870	12.170	91.430	12.730	91.990	13.290
89.760	11.060	90.320	11.620	90.880	12.180	91.440	12.740	92.000	13.300
89.770	11.070	90.330	11.630	90.890	12.190	91.450	12.750	92.010	13.310
89.780	11.080	90.340	11.640	90.900	12.200	91.460	12.760	92.020	13.320
89.790	11.090	90.350	11.650	90.910	12.210	91.470	12.770	92.030	13.330
89.800	11.100	90.360	11.660	90.920	12.220	91.480	12.780	92.040	13.340
89.810	11.110	90.370	11.670	90.930	12.230	91.490	12.790	92.050	13.350
89.820	11.120	90.380	11.680	90.940	12.240	91.500	12.800	92.060	13.360
89.830	11.130	90.390	11.690	90.950	12.250	91.510	12.810	92.070	13.370
89.840	11.140	90.400	11.700	90.960	12.260	91.520	12.820	92.080	13.380
89.850	11.150	90.410	11.710	90.970	12.270	91.530	12.830	92.090	13.390
89.860	11.160	90.420	11.720	90.980	12.280	91.540	12.840	92.100	13.400
89.870	11.170	90.430	11.730	90.990	12.290	91.550	12.850	92.110	13.410
89.880	11.180	90.440	11.740	91.000	12.300	91.560	12.860	92.120	13.420
89.890	11.190	90.450	11.750	91.010	12.310	91.570	12.870	92.130	13.430
89.900	11.200	90.460	11.760	91.020	12.320	91.580	12.880	92.140	13.440
89.910	11.210	90.470	11.770	91.030	12.330	91.590	12.890	92.150	13.450
89.920	11.220	90.480	11.780	91.040	12.340	91.600	12.900	92.160	13.460
89.930	11.230	90.490	11.790	91.050	12.350	91.610	12.910	92.170	13.470
89.940	11.240	90.500	11.800	91.060	12.360	91.620	12.920	92.180	13.480
89.950	11.250	90.510	11.810	91.070	12.370	91.630	12.930	92.190	13.490
89.960	11.260	90.520	11.820	91.080	12.380	91.640	12.940	92.200	13.500
89.970	11.270	90.530	11.830	91.090	12.390	91.650	12.950	92.210	13.510
89.980	11.280	90.540	11.840	91.100	12.400	91.660	12.960	92.220	13.520
89.990	11.290	90.550	11.850	91.110	12.410	91.670	12.970	92.230	13.530
90.000	11.300	90.560	11.860	91.120	12.420	91.680	12.980	92.240	13.540
90.010	11.310	90.570	11.870	91.130	12.430	91.690	12.990	92.250	13.550
90.020	11.320	90.580	11.880	91.140	12.440	91.700	13.000	92.260	13.560
90.030	11.330	90.590	11.890	91.150	12.450	91.710	13.010	92.270	13.570
90.040	11.340	90.600	11.900	91.160	12.460	91.720	13.020	92.280	13.580
90.050	11.350	90.610	11.910	91.170	12.470	91.730	13.030	92.290	13.590
90.060	11.360	90.620	11.920	91.180	12.480	91.740	13.040	92.300	13.600
90.070	11.370	90.630	11.930	91.190	12.490	91.750	13.050	92.310	13.610
90.080	11.380	90.640	11.940	91.200	12.500	91.760	13.060	92.320	13.620
90.090	11.390	90.650	11.950	91.210	12.510	91.770	13.070	92.330	13.630
90.100	11.400	90.660	11.960	91.220	12.520	91.780	13.080	92.340	13.640
90.110	11.410	90.670	11.970	91.230	12.530	91.790	13.090	92.350	13.650
90.120	11.420	90.680	11.980	91.240	12.540	91.800	13.100	92.360	13.660
90.130	11.430	90.690	11.990	91.250	12.550	91.810	13.110	92.370	13.670
90.140	11.440	90.700	12.000	91.260	12.560	91.820	13.120	92.380	13.680
90.150	11.450	90.710	12.010	91.270	12.570	91.830	13.130	92.390	13.690
90.160	11.460	90.720	12.020	91.280	12.580	91.840	13.140	92.400	13.700
90.170	11.470	90.730	12.030	91.290	12.590	91.850	13.150	92.410	13.710
90.180	11.480	90.740	12.040	91.300	12.600	91.860	13.160	92.420	13.720
90.190	11.490	90.750	12.050	91.310	12.610	91.870	13.170	92.430	13.730
90.200	11.500	90.760	12.060	91.320	12.620	91.880	13.180	92.440	13.740
90.210	11.510	90.770	12.070	91.330	12.630	91.890	13.190	92.450	13.750
90.220	11.520	90.780	12.080	91.340	12.640	91.900	13.200	92.460	13.760
90.230	11.530	90.790	12.090	91.350	12.650	91.910	13.210	92.470	13.770
90.240	11.540	90.800	12.100	91.360	12.660	91.920	13.220	92.480	13.780
90.250	11.550	90.810	12.110	91.370	12.670	91.930	13.230	92.490	13.790
92.500	13.800	93.070	14.370	93.660	14.960	94.250	15.550	94.840	16.140
92.510	13.810	93.080	14.380	93.670	14.970	94.260	15.560	94.850	16.150
92.520	13.820	93.090	14.390	93.680	14.980	94.270	15.570	94.860	16.160
92.530	13.830	93.100	14.400	93.690	14.990	94.280	15.580	94.870	16.170
92.540	13.840	93.110	14.410	93.700	15.000	94.290	15.590	94.880	16.180
92.550	13.850	93.120	14.420	93.710	15.010	94.300	15.600	94.890	16.190
92.560	13.860	93.130	14.430	93.720	15.020	94.310	15.610	94.900	16.200
92.570	13.870	93.140	14.440	93.730	15.030	94.320	15.620	94.910	16.210
92.580	13.880	93.150	14.450	93.740	15.040	94.330	15.630	94.920	16.220
92.590	13.890	93.160	14.460	93.750	15.050	94.340	15.640	94.930	16.230
92.600	13.900	93.170	14.470	93.760	15.060	94.350	15.650	94.940	16.240
92.610	13.910	93.180	14.480	93.770	15.070	94.360	15.660	94.950	16.250
92.620	13.920	93.190	14.490	93.780	15.080	94.370	15.670	94.960	16.260
92.630	13.930	93.200	14.500	93.790	15.090	94.380	15.680	94.970	16.270
92.640	13.940	93.210	14.510	93.800	15.100	94.390	15.690	94.980	16.280
92.650	13.950	93.220	14.520	93.810	15.110	94.400	15.700	94.990	16.290
92.660	13.960	93.230	14.530	93.820	15.120	94.410	15.710	95.000	16.300
92.670	13.970	93.240	14.540	93.830	15.130	94.420	15.720	95.010	16.310
92.680	13.980	93.250	14.550	93.840	15.140	94.430	15.730	95.020	16.320
92.690	13.990	93.260	14.560	93.850	15.150	94.440	15.740	95.030	16.330
92.700	14.000	93.270	14.570	93.860	15.160	94.450	15.750	95.040	16.340
92.710	14.010	93.280	14.580	93.870	15.170	94.460	15.760	95.050	16.350
92.720	14.020	93.290	14.590	93.880	15.180	94.470	15.770	95.060	16.360
92.730	14.030	93.300	14.600	93.890	15.190	94.480	15.780	95.070	16.370
92.740	14.040	93.310	14.610	93.900	15.200	94.490	15.790	95.080	16.380
92.750	14.050	93.320	14.620	93.910	15.210	94.500	15.800	95.090	16.390
92.760	14.060	93.330	14.630	93.920	15.220	94.510	15.810	95.100	16.400
92.770	14.070	93.340	14.640	93.930	15.230	94.520	15.820	95.110	16.410
92.780	14.080	93.350	14.650	93.940	15.240	94.530	15.830	95.120	16.420
92.790	14.090	93.360	14.660	93.950	15.250	94.540	15.840	95.130	16.430
92.800	14.100	93.370	14.670	93.960	15.260	94.550	15.850	95.140	16.440
92.810	14.110	93.380	14.680	93.970	15.270	94.560	15.860	95.150	16.450
92.820	14.120	93.390	14.690	93.980	15.280	94.570	15.870	95.160	16.460
92.830	14.130	93.400	14.700	93.990	15.290	94.580	15.880	95.170	16.470
92.840	14.140	93.410	14.710	94.000	15.300	94.590	15.890	95.180	16.480
92.850	14.150	93.420	14.720	94.010	15.310	94.600	15.900	95.190	16.490
92.860	14.160	93.430	14.730	94.020	15.320	94.610	15.910	95.200	16.500
92.870	14.170	93.440	14.740	94.030	15.330	94.620	15.920	95.210	16.510
92.880	14.180	93.450	14.750	94.040	15.340	94.630	15.930	95.220	16.520
92.890	14.190	93.460	14.760	94.050	15.350	94.640	15.940	95.230	16.530
92.900	14.200	93.470	14.770	94.060	15.360	94.650	15.950	95.240	16.540
92.910	14.210	93.480	14.780	94.070	15.370	94.660	15.960	95.250	16.550
92.920	14.220	93.490	14.790	94.080	15.380	94.670	15.970	95.260	16.560
92.930	14.230	93.500	14.800	94.090	15.390	94.680	15.980	95.270	16.570
92.940	14.240	93.510	14.810	94.100	15.400	94.690	15.990	95.280	16.580
92.950	14.250	93.520	14.820	94.110	15.410	94.700	16.000	95.290	16.590
92.960	14.260	93.530	14.830	94.120	15.420	94.710	16.010	95.300	16.600
92.970	14.270	93.540	14.840	94.130	15.430	94.720	16.020	95.310	16.610
92.980	14.280	93.550	14.850	94.140	15.440	94.730	16.030	95.320	16.620
92.990	14.290	93.560	14.860	94.150	15.450	94.740	16.040	95.330	16.630
93.000	14.300	93.570	14.870	94.160	15.460	94.750	16.050	95.340	16.640
93.010	14.310	93.580	14.880	94.170	15.470	94.760	16.060	95.350	16.650
93.020	14.320	93.590	14.890	94.180	15.480	94.770	16.070	95.360	16.660
93.030	14.330	93.600	14.900	94.190	15.490	94.780	16.080	95.370	16.670
93.040	14.340	93.610	14.910	94.200	15.500	94.790	16.090	95.380	16.680
93.050	14.350	93.620	14.920	94.210	15.510	94.800	16.100
93.060	14.360	93.630	14.930	94.220	15.520	94.810	16.110
		93.640	14.940	94.230	15.530	94.820	16.120
		93.650	14.950	94.240	15.540	94.830	16.130


- lei -
Venitul lunar impozabil	Unităţile
Venitul lunar impozabil	1	2	3	4	5	6	7	8	9
78.701 - 95.380	1	2	3	4	5	6	7	8	9

NOTĂ:

1. Calculatorul nr. 2 de impozit se aplică veniturilor lunare impozabile cuprinse între 78.701 - 95.380 lei realizate de salariaţii de la unitatea unde au funcţia de baza (art. I pct. 9 din Ordonanţa Guvernului nr. 17/1995).

2. Calculatorul nr. 2 de impozit s-a elaborat distinct pentru veniturile lunare impozabile din 10 în 10 lei, precum şi din leu în leu.

3. Impozitul pe salarii se calculează prin aditionarea sumelor prevăzute în tabelele I şi II din calculatorul nr. 2. Spre exemplu, la venitul impozabil de 88.343 lei, impozitul se calculează astfel: pentru suma de 88.340 lei se ia impozitul corespunzător din tabelul I, de 9.640 lei, la care se adauga impozitul de 3 lei din tabelul II, corespunzător unităţilor (3 lei). Impozitul datorat este de 9.643 (9.640 3) lei.

4. Pentru veniturile lunare impozabile realizate din salarii de peste 95.380 lei, la locul permanent de muncă, impozitul se calculează pe baza calculatorului nr. 1.

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