Advanced Financial Reporting – Paper 12

MAT ABACUS BUSINESS SCHOOL

MOCK EXAMINATION

LEVEL THREE

ADVANCED FINANCIAL REPORTING – PAPER 12

SARTUDAY 23 MARCH 2024

INSTRUCTIONS TO CANDIDATES:

1. Time allowed: 3 hours 15 minutes.

The first 15 minutes of this examination have been designated for reading
time. You may not start to write your answer during this time.

2. Section A has one compulsory question carrying 50 marks.

3. Section B has three questions and only two questions are to be attempted.
Each question carries 25 marks.

4. Tables are provided on pages 12 – 13

5. Please, read further instructions on the answer booklet, before attempting

any question.

© 2024 MAT ABACUS Business School.

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 Advanced Financial Reporting – Paper 12

SECTION A

This section has one compulsory question to be attempted

Question 1

Jaydon Ltd has investments in Caltex Ltd and Mycus Ltd and prepares financial
statements to 30 June each year. The following draft statements of financial position
relate to the three companies as at 30 June, 2023:

Jaydon Ltd Caltex Ltd Mycus Ltd

Assets: Shs ‘000’ Shs ‘000’ Shs ‘000’
Non-current assets:
Property, plant & equipment 50,400,000 11,728,000 7,000,000
Investment properties 20,056,200 10,405,000
Intangible assets 14,172,560 9,235,000
Investment in Caltex Ltd 9,100,000
Investment in Mycus Ltd 17,920,000
Other financial assets 2,045,000 1,620,000
Current assets:
Inventory 17,470,000 4,480,000 6,420,000
Trade & other receivables 15,940,000 20,400,000 3,380,000
Cash & short term-deposits 22,530,000 1,400,000 10,440,000
Total assets 169,633,760 57,648,000 28,860,000
Equity & Liabilities:
Equity & Reserves
Share capital (Shs.50,000 each) 16,000,000 8,400,000 5,800,000
Share premium 9,400,000 1,800,000 1,400,000
Retained earnings 77,240,000 15,292,000 12,060,000
Revaluation reserve 1,325,000
Non-current liabilities:
Loan & borrowings 20,640,000 10,640,000 820,000
Employee benefit liabilities 19,645,000 15,206,000 623,000
Provisions greater than 1 year 1,400,760 2,002,000 514,000
Current liabilities:
Trade & other payables 16,240,000 1,780,000 1,400,000
Provisions less than 1 year 7,743,000 2,528,000 6,243,000
Total equity & liabilities 169,633,760 57,648,000 28,860,000

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Additional information:

1. Jaydon Ltd purchased all of the ordinary share capital in Caltex Ltd on 1 July,
2020 for a cash consideration of Shs 9,100 million and agreed to pay a further Shs
10,500 million on 1 July, 2024. Jaydon Ltd’s cost of capital stands at 5%. On that
date, Caltex Ltd had retained earnings Shs 1,109 million and the fair value of
Caltex Ltd’s identifiable net assets was Shs 14,309 million. The difference between
the fair value of the identifiable assets and liabilities and their book value relates
to a copyright included in Caltex Ltd’s property, plant & equipment. It had a
remaining useful life of 10 years at that date. This has not been adjusted in the
carrying amount of the property, plant & equipment as at 30 June, 2023.

2. Jaydon Ltd acquired 35% of the ordinary share capital of Mycus Ltd on 1 July
2020 for a cash consideration of Shs 1,080 million when Mycus Ltd had retained
earnings Shs 700 million and the fair value of its identifiable net assets at that
date was Shs 10,900 million. The difference between the fair value of the
identifiable net assets of Mycus Ltd and their carrying amounts relates to Mycus
Ltd’s software that was omitted in compilation of the financial statements. The
remaining service potential of the software was estimated to be four (4) years at
acquisition date.

3. On 1 October, 2022 Jaydon Ltd acquired a further 40% of the equity shares of
Mycus Ltd for a cash consideration of Shs 16,840 million. The fair value of the
identifiable net assets of Mycus as at this date was same as their book value.
Mycus Ltd’s profits for the year ended 30 June, 2023 were Shs 3,650 million and
profits accrue evenly throughout the year. It is the group’s policy to value the
non-controlling interest at fair value. The market price of each share in Mycus Ltd
as at 1 October 2022 stood at Shs 45,000.

4. All goodwill arising on acquisitions has been tested for impairment. An impairment
review was carried out on 30 June, 2023 and it was agreed that the goodwill on
acquisition of Caltex Ltd and Mycus Ltd be impaired by 15% and 20%
respectively.

5. During the year ended 30 June 2023, Caltex Ltd sold goods to Jaydon Ltd for Shs
60 million after charging a mark-up of 25%. All these goods were still in inventory
at the reporting date. Caltex Ltd also sold goods to Mycus Ltd during the

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year at a loss of Shs 6 million. One third of these goods were still in the inventory
of Mycus Ltd as at 30 June, 2023.

6. On 30 June, 2023 Jaydon Ltd’s building that was acquired 1 July, 2013 at a cost of
Shs 350 million, had a recoverable amount of Shs.150 million. Depreciation is
chargeable on a straight-line basis over a 20-year period. The tax base and
carrying amounts of the non-current assets before the impairment write down
were identical. The impairment loss of the building is not allowable for tax
purposes but Jaydon Ltd has not made any impairment or deferred tax
adjustment for this building. Jaydon Ltd pays corporation tax at a rate 30% per
annum.

7. Mycus Ltd had purchased goods on credit from Impex Ltd, a foreign supplier USD
80,000 on 1 October 2022. On the same date, Mycus Ltd sold the goods to a
foreign customer for USD 100,000. On 30 June 2023 payment for the goods was
received in USD but the amount owing to Impex Ltd was still outstanding.

Exchange rates were as follows:

Date USD 1 = Shs
1 October 2022 3,650
30 June 2023 3,660
Average for the year 3,625

Required:

(a) Explain, with suitable computations, how the additional acquisition of 40% equity
interest in Mycus Ltd by Jaydon Ltd should be accounted for in the group
statement of financial position as at 30 June 2023.
(8 marks)
(b) Prepare for Jaydon Ltd group, a consolidated statement of financial position as at
30 June 2023.
(32 marks)
(c) Discuss the regulatory framework for financial reporting in Uganda and the
functions of the Institute of Certified Public Accountants of Uganda in
reference to the applicable laws.
(10 marks)

(Total: 50 marks)

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SECTION B

Attempt two of the three questions in this section

Question 2

(a) Delux Uganda Limited (DUL) has recently adopted the International Financial
Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). DUL is in
the process of preparing its financial statements for the period ended 31
December 2023 and is seeking advice on the accounting treatment of each of the
following transactions.

1. DUL acquired 80% equity interest in Freedom Uganda Limited (FUL) on 1 January
2023 for a consideration of Shs.8,400 million when FUL’s fair value of the
identifiable net assets was Shs.9,000 million. DUL incurred legal costs of Shs.100
million to arrange for the transaction. The fair value of the noncontrolling interest
in FUL at 1 January 2023 was measured at Shs.935 million. It is DUL group’s policy
to measure goodwill arising on acquisitions using fair value method and the use
life of goodwill cannot be estimated with any accuracy.

2. During the year ended 31 December 2023, DUL commenced on the project of
developing its own accounting software for use in management of fixed assets,
staff payroll and inventory. The company incurred total project costs of Shs.750
million of which 30% was incurred on research activities and the balance incurred
on development activities. The software which is estimated to have economic
service potential of 10 years was completed on 1 July 2023 and rolled out for use
immediately.

Required

Advise the directors of DUL on the accounting treatment of the transaction in notes 1
– 2 in the financial statements for the year ended 31 December 2023.
(8 marks)

(b) Bomax Uganda Limited (BUL) granted 1,000 cash share appreciation rights (SARS)
to each of its 50 employees on 1 October 2020, on condition that the employees
continue in service for the following three (3) years. At grant date, each SAR was
fair valued at Shs.1,150. During the year ended 30 September 2021, 3 employees
left the organization and BUL estimated that a further 4 employees will leave

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during the following year. During the year ended 30 September 2022, another 5
employees left the organization and the entity estimated that a further 7 would
leave in the following year. In the year to 30 September 2023, 4 employees left
the organization, and 30 employees exercised their SARs while the remaining
employees opted to exercise their SARs at the end of the following year. The fair
values of the SARs for each year in which a liability exists are shown below,
together with the intrinsic values at the exercise dates.

Year ended September Fair value (Shs.) Intrinsic value (Shs.)

2021 1,200
2022 1,350
2023 1,500 1,450
2024 1,750 1,600

BUL has approached you for guidance on how the above share appreciation rights
transaction should be accounted for in each of the years to 30 September 2023.
(8 marks)

(c) On 1 October 2020, BUL entered into a lease agreement with Century Motors
Limited (CML) to acquire 10 buses for an initial period of 4 years in return for
annual minimum lease payments of Shs.525 million, payable in arrears. The
agreement contained an option for a secondary period of 3 years exercisable at
the option of the lessee. As part of the agreement, BUL paid an initial deposit of
Shs.45 million to secure the lease, and incurred legal and brokerage fees of
Shs.20 million and Shs.10 million, respectively. CML incurred Shs.8 million to
transport the buses to one of BUL’s premises in Kampala. The interest rate implicit
in the lease is 10% and the agreement does not contain a purchase option.

Immediately after effecting the lease payment for year 2, BUL exercised their
option for the secondary period when its incremental borrowing rate stood at 15%
per annum. As a result, it was agreed that the minimum lease payments be
revised downwards by Shs.50 million and the agreement was revised to provide for
transfer of ownership of the buses to BUL at the end of the lease period. All these
changes came into force with immediate effect.
(9 marks)

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 Advanced Financial Reporting – Paper 12

Required

You have been appointed the new Chief Finance Officer (CFO) of BUL, prepare a paper
suitable for presentation to the Board of Directors advising on the accounting
treatment of the transactions in notes b - c in the financial statements for the year
ended 30 September 2023.
(17 marks)

(Total 25 marks)

Question 3

(a) Pakasa Uganda Limited (PUL) was incorporated as a limited liability company in
January 2015. The company has several investments in various entities in Uganda
and prepares its financial statements to 31 December each year. PUL is in the
process of finalizing its financial statements for the year ended 31 December 2023
and seeking professional advice on the accounting treatment of several
transactions listed below.

1. On 1 January 2021, PUL issued 20,000 8% corporate convertible bonds at their

par value of Shs.100,000 each. The corporate bonds are redeemable at 10%
premium on 31 December 2025 or convertible into 5 equity shares of Shs.5,000 at
par for every Shs.10,000 bond stock at the option of the holder any time during
the holding period. The prevailing market interest for similar debt without
conversion options at the date of issue was 15%. PUL is yet to account for this
transaction in its financial statements.
(6 marks)

2. PUL operates a retirement benefit scheme for all its employees with Forbes
Investments Limited (FIL) as the fund manager. The fund manager is also a Board
member of PUL and has just been paid his annual retainer fees of Shs.30 million
for his services to the Board of PUL for the year ended 31 December 2023. The
annual retainer fees are however considered immaterial by PUL. In addition, PUL
makes annual contributions of Shs.1,200 million into the scheme and occasionally
transfers assets into the scheme. In the year to 31 December 2023, PUL
transferred non-current assets worth Shs.360 million and a recharge of
administrative costs of Shs.24 million was made.
(5 marks)

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3. On 1 February 2023, PUL commenced construction of its new head offices located
in Mukono. The construction was financed by a 20% term loan worth Shs.3,750
million from TCB Bank which was drawn down and utilised as follows:
Date Shs.000
1 February 2023 1,250,000
30 April 2023 750,000
1 July 2023 1,100,000
1 December 2023 650,000

You have been informed that PUL invested the surplus funds at a rate of 7% per
annum and that the construction works were completed on 30 November 2023
and put to use immediately. PUL’s accounting policy provides for depreciation of
property at a rate of 5% per annum on reducing balance although no depreciation
is charged in the year of capitalization.
(6 marks)
Required:

Discuss, in accordance with the relevant financial reporting standards, the accounting
treatment of the above transactions in PUL’s financial statements for the year ended
31 December 2023. (Clearly show all the necessary workings).

(Total 17 marks)

(b) The Chief Finance Officer (CFO) of PUL recently attended a workshop organized by
the Institute of Certified Public Accountants of Uganda (ICPAU) on climate risk.
One of the presenters emphasized the need for entities to identify climate-related
risks and opportunities that could affect their prospects over the short, medium
and long term. The presenter also informed participants that in identifying these
climate-related risks and opportunities, an entity is required to refer to and
consider the applicability of the industry-based disclosure topics defined in the
‘Industry-Based Guidance on Implementing IFRS S2’. Although the topic was new,
the CFO was impressed by the new developments towards managing climate risk
and has approached you for further guidance.

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Required:

Discuss any four (4) cross-industry metrics categories included in IFRS S2 that entities
are required to disclose. [IFRS S2 is a standard for Climate-related Disclosures]
(8 marks)

(Total 25 marks)

Question 4

(a) Builders Uganda Limited (BUL) has been a key player in the construction sector
in Uganda for several years. At its recent Annual General Meeting (AGM),
shareholders raised concern about the inadequate content of the performance
reports prepared by the company which many shareholders consider largely
financial in nature, ignoring non-financial information which, in their view, is
critical in assessing performance and in decision making. The Board directed to
consider adopting integrated and sustainability reporting as a strategy of
improving corporate reporting. You have been appointed a consultant of BUL
with the sole task of advising the company on implementation of integrated and
sustainability reporting.
Required:
Prepare a paper suitable for presentation at the upcoming Board meeting that
includes;
(i) benefits of implementing sustainability reporting.
(4 marks)
(ii) principles that underpin the preparation of an integrated report, main contents of
an integrated report and the implications of implementing integrated reporting.

(10 marks)
(b) Builders Uganda Limited is in the process of finalizing its financial statements for
the year ended 30 June 2022. The following information is extracted from the
financial statements of the company for the reporting period under review.

2022 2021
(Shs.000) (Shs.000)
Profit before tax 18,750,000 16,400,000
Income tax expense (5,625,000) (4,920,000)
Profit for the year 13,125,000 11,480,000

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 Advanced Financial Reporting – Paper 12

Shared by:
Owners of the parent 9,843,750 8,610,000
Non-controlling interest 3,281,250 2,870,000

Equity share capital of Shs.20,000 at par 8,500,000 6,500,000

20% preference share capital 5,250,000 4,750,000

During the year ended 30 June 2022, the following changes took place to the
issued share capital of Builders Uganda Limited.

(i) 50,000 equity shares were issued at full market price on 1 August 2021 while a
bonus issue of 30,000 equity shares was made on 1 November 2021.

(ii) 20,000 ordinary shares were issued for cash to existing shareholders on 2 January
2022 at Shs.22,500 per share. The market price of BUL’s ordinary shares
immediately before the issue was Shs.25,000 per share.

Required
Estimate BUL’s basic EPS to be reported in its financial statements for the year ended
30 June 2022.
(7 marks)
(c) BUL’s Chief Finance Officer (CFO) recently exited the services of the company
upon disagreements with the external auditors. The auditors were not satisfied
with the accounting treatment of the following transactions in BUL’s financial
statements for the year ended 30 June 2022. You have been appointed the new
Chief Finance Officer (CFO) of the company and as one of your first assignments,
you are required to advise the directors of the BUL on the accounting treatment
of the following transactions.

(i) BUL disposed of a wholly owned radio station in Arua on 7 July 2022 and made a
loss of Shs.250 million on the transaction. As at 30 June 2022, BUL had no
intention of selling the radio station which was material to the entity. The
directors of BUL have stated that there were no significant events which have
occurred since 30 June 2022 which could have resulted in a reduction in the
value of the radio station.

(ii) BUL acquired a dilapidated property on 1 July 2020 worth Shs.250 million which
it intended to repair and sell. The property repairs were completed on 31 July
2022 at a cost of Shs.45 million and sold for Shs.320 million on 15 August 2022.
The property was classified as held for sale at 30 June 2022 at its original cost of

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Shs.250 million. DPL’s policy is to depreciate property 5% per annum on the

straight-line basis and no depreciation has been charged in the year.

Required:
Explain to the directors of BUL, the accounting treatment of the above events in the
financial statements for the year ended 30 June 2022, with reference to relevant
International Financial Reporting Standards.
(7 marks)
(Total 25 marks)

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Present value interest factor of Shs 1 per period at r% for n periods (1 + r)-n
Period 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12%
1 0.990 0.980 0.971 0.962 0.952 0.943 0.935 0.926 0.917 0.909 0.901 0.893
2 0.980 0.961 0.943 0.925 0.907 0.890 0.873 0.857 0.842 0.826 0.812 0.797
3 0.971 0.942 0.915 0.889 0.864 0.840 0.816 0.794 0.772 0.751 0.731 0.712
4 0.961 0.924 0.888 0.855 0.823 0.792 0.763 0.735 0.708 0.683 0.659 0.636
5 0.951 0.906 0.863 0.822 0.784 0.747 0.713 0.681 0.650 0.621 0.593 0.567
6 0.942 0.888 0.837 0.790 0.746 0.705 0.666 0.630 0.596 0.564 0.535 0.507
7 0.933 0.871 0.813 0.760 0.711 0.665 0.623 0.583 0.547 0.513 0.482 0.452
8 0.923 0.853 0.789 0.731 0.677 0.627 0.582 0.540 0.502 0.467 0.434 0.404
9 0.914 0.837 0.766 0.703 0.645 0.592 0.544 0.500 0.460 0.424 0.391 0.361
10 0.905 0.820 0.744 0.676 0.614 0.558 0.508 0.463 0.422 0.386 0.352 0.322
11 0.896 0.804 0.722 0.650 0.585 0.527 0.475 0.429 0.388 0.350 0.317 0.287
12 0.887 0.788 0.701 0.625 0.557 0.497 0.444 0.397 0.356 0.319 0.286 0.257
13 0.879 0.773 0.681 0.601 0.530 0.469 0.415 0.368 0.326 0.290 0.258 0.229
14 0.870 0.758 0.661 0.577 0.505 0.442 0.388 0.340 0.299 0.263 0.232 0.205
15 0.861 0.743 0.642 0.555 0.481 0.417 0.362 0.315 0.275 0.239 0.209 0.183
16 0.853 0.728 0.623 0.534 0.458 0.394 0.339 0.292 0.252 0.218 0.188 0.163
17 0.844 0.714 0.605 0.513 0.436 0.371 0.317 0.270 0.231 0.198 0.170 0.146
18 0.836 0.700 0.587 0.494 0.416 0.350 0.296 0.250 0.212 0.180 0.153 0.130
19 0.828 0.686 0.570 0.475 0.396 0.331 0.277 0.232 0.194 0.164 0.138 0.116
20 0.820 0.673 0.554 0.456 0.377 0.312 0.258 0.215 0.178 0.149 0.124 0.104

Period 13% 14% 15% 16% 17% 18% 19% 20% 21% 22% 23% 24%
1 0.885 0.877 0.870 0.862 0.855 0.847 0.840 0.833 0.826 0.820 0.813 0.806
2 0.783 0.769 0.756 0.743 0.731 0.718 0.706 0.694 0.683 0.672 0.661 0.650
3 0.693 0.675 0.658 0.641 0.624 0.609 0.593 0.579 0.564 0.551 0.537 0.524
4 0.613 0.592 0.572 0.552 0.534 0.516 0.499 0.482 0.467 0.451 0.437 0.423
5 0.543 0.519 0.497 0.476 0.456 0.437 0.419 0.402 0.386 0.370 0.355 0.341
6 0.480 0.456 0.432 0.410 0.390 0.370 0.352 0.335 0.319 0.303 0.289 0.275
7 0.425 0.400 0.376 0.354 0.333 0.314 0.296 0.279 0.263 0.249 0.235 0.222
8 0.376 0.351 0.327 0.305 0.285 0.266 0.249 0.233 0.218 0.204 0.191 0.179
9 0.333 0.308 0.284 0.263 0.243 0.225 0.209 0.194 0.180 0.167 0.155 0.144
10 0.295 0.270 0.247 0.227 0.208 0.191 0.176 0.162 0.149 0.137 0.126 0.116
11 0.261 0.237 0.215 0.195 0.178 0.162 0.148 0.135 0.123 0.112 0.103 0.094
12 0.231 0.208 0.187 0.168 0.152 0.137 0.124 0.112 0.102 0.092 0.083 0.076
13 0.204 0.182 0.163 0.145 0.130 0.116 0.104 0.093 0.084 0.075 0.068 0.061
14 0.181 0.160 0.141 0.125 0.111 0.099 0.088 0.078 0.069 0.062 0.055 0.049
15 0.160 0.140 0.123 0.108 0.095 0.084 0.074 0.065 0.057 0.051 0.045 0.040
16 0.141 0.123 0.107 0.093 0.081 0.071 0.062 0.054 0.047 0.042 0.036 0.032
17 0.125 0.108 0.093 0.080 0.069 0.060 0.052 0.045 0.039 0.034 0.030 0.026
18 0.111 0.095 0.081 0.069 0.059 0.051 0.044 0.038 0.032 0.028 0.024 0.021
19 0.098 0.083 0.070 0.060 0.051 0.043 0.037 0.031 0.027 0.023 0.020 0.017
20 0.087 0.073 0.061 0.051 0.043 0.037 0.031 0.026 0.022 0.019 0.016 0.014

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Present value interest factor of an (ordinary) annuity of Shs 1 per period at r% for n periods
Period 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12%
1 0.990 0.980 0.971 0.962 0.952 0.943 0.935 0.926 0.917 0.909 0.901 0.893
2 1.970 1.942 1.913 1.886 1.859 1.833 1.808 1.783 1.759 1.736 1.713 1.690
3 2.941 2.884 2.829 2.775 2.723 2.673 2.624 2.577 2.531 2.487 2.444 2.402
4 3.902 3.808 3.717 3.630 3.546 3.465 3.387 3.312 3.240 3.170 3.102 3.037
5 4.853 4.713 4.580 4.452 4.329 4.212 4.100 3.993 3.890 3.791 3.696 3.605
6 5.795 5.601 5.417 5.242 5.076 4.917 4.767 4.623 4.486 4.355 4.231 4.111
7 6.728 6.472 6.230 6.002 5.786 5.582 5.389 5.206 5.033 4.868 4.712 4.564
8 7.652 7.325 7.020 6.733 6.463 6.210 5.971 5.747 5.535 5.335 5.146 4.968
9 8.566 8.162 7.786 7.435 7.108 6.802 6.515 6.247 5.995 5.759 5.537 5.328
10 9.471 8.983 8.530 8.111 7.722 7.360 7.024 6.710 6.418 6.145 5.889 5.650
11 10.368 9.787 9.253 8.760 8.306 7.887 7.499 7.139 6.805 6.495 6.207 5.938
12 11.255 10.575 9.954 9.385 8.863 8.384 7.943 7.536 7.161 6.814 6.492 6.194
13 12.134 11.348 10.635 9.986 9.394 8.853 8.358 7.904 7.487 7.103 6.750 6.424
14 13.004 12.106 11.296 10.563 9.899 9.295 8.745 8.244 7.786 7.367 6.982 6.628
15 13.865 12.849 11.938 11.118 10.380 9.712 9.108 8.559 8.061 7.606 7.191 6.811
16 14.718 13.578 12.561 11.652 10.838 10.106 9.447 8.851 8.313 7.824 7.379 6.974
17 15.562 14.292 13.166 12.166 11.274 10.477 9.763 9.122 8.544 8.022 7.549 7.120
18 16.398 14.992 13.754 12.659 11.690 10.828 10.059 9.372 8.756 8.201 7.702 7.250
19 17.226 15.678 14.324 13.134 12.085 11.158 10.336 9.604 8.95 8.365 7.839 7.366
20 18.046 16.351 14.877 13.590 12.462 11.470 10.594 9.818 9.129 8.514 7.963 7.469

Period 13% 14% 15% 16% 17% 18% 19% 20% 21% 22% 23% 24%
1 0.885 0.877 0.870 0.862 0.855 0.847 0.840 0.833 0.826 0.820 0.813 0.806
2 1.668 1.647 1.626 1.605 1.585 1.566 1.547 1.528 1.509 1.492 1.474 1.457
3 2.361 2.322 2.283 2.246 2.210 2.174 2.140 2.106 2.074 2.042 2.011 1.981
4 2.974 2.914 2.855 2.798 2.743 2.690 2.639 2.589 2.54 2.494 2.448 2.404
5 3.517 3.433 3.352 3.274 3.199 3.127 3.058 2.991 2.926 2.864 2.803 2.745
6 3.998 3.889 3.784 3.685 3.589 3.498 3.410 3.326 3.245 3.167 3.092 3.020
7 4.423 4.288 4.160 4.039 3.922 3.812 3.706 3.605 3.508 3.416 3.327 3.242
8 4.799 4.639 4.487 4.344 4.207 4.078 3.954 3.837 3.726 3.619 3.518 3.421
9 5.132 4.946 4.772 4.607 4.451 4.303 4.163 4.031 3.905 3.786 3.673 3.566
10 5.426 5.216 5.019 4.833 4.659 4.494 4.339 4.192 4.054 3.923 3.799 3.682
11 5.687 5.453 5.234 5.029 4.836 4.656 4.486 4.327 4.177 4.035 3.902 3.776
12 5.918 5.660 5.421 5.197 4.988 4.793 4.611 4.439 4.278 4.127 3.985 3.851
13 6.122 5.842 5.583 5.342 5.118 4.910 4.715 4.533 4.362 4.203 4.053 3.912
14 6.302 6.002 5.724 5.468 5.229 5.008 4.802 4.611 4.432 4.265 4.108 3.962
15 6.462 6.142 5.847 5.575 5.324 5.092 4.876 4.675 4.489 4.315 4.153 4.001
16 6.604 6.265 5.954 5.668 5.405 5.162 4.938 4.730 4.536 4.357 4.189 4.033
17 6.729 6.373 6.047 5.749 5.475 5.222 4.990 4.775 4.576 4.391 4.219 4.059
18 6.840 6.467 6.128 5.818 5.534 5.273 5.033 4.812 4.608 4.419 4.243 4.080
19 6.938 6.550 6.198 5.877 5.584 5.316 5.07 4.843 4.635 4.442 4.263 4.097
20 7.025 6.623 6.259 5.929 5.628 5.353 5.101 4.870 4.657 4.460 4.279 4.110

23 March 2024