HOTĂRÎRE Nr. 801 din 10 octombrie 1995

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.

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

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

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.

-------

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

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.

(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.

(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.

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.

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

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

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

Guvernul României hotărăşte