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ÍndiceÍNDICE

DECRETO 2540 DE 1987

(diciembre 30)

Diario Oficial No 38.169,  de 30 de diciembre de 1987

<NOTA: Esta norma no incluye análisis de vigencia>.

MINISTERIO DE HACIENDA Y CRÉDITO PÚBLICO

por el cual se reajustan los valores absolutos expresados en moneda nacional en las normas relativas a los impuestos sobre la renta y complementarios y sobre las ventas para el año gravable de 1988 y se dictan otras disposiciones.

EL PRESIDENTE DE LA REPÚBLICA DE COLOMBIA,

en ejercicio de sus atribuciones constitucionales y legales, y en especial de la establecida en el artículo 16 de la Ley 075 de 1986, y

CONSIDERANDO:

Que el incremento porcentual del índice de precios al consumidor para empleados en el período comprendido entre el 1o de octubre de 1986 y el 1o de octubre de 1987, certificado por el Departamento Administrativo Nacional de Estadística mediante oficio número 010027 de octubre 20 de 1987, fue del 23.65%.

DECRETA:

ARTÍCULO 1o. Los valores absolutos expresados en moneda nacional en las normas relativas a los impuestos sobre la renta y complementarios y sobre las ventas, que regirán para el año gravable de 1988, serán los siguientes:

I. Tabla del impuesto sobre la renta para el año gravable de 1988. Artículo 4o de la Ley 075 de 1986.

TARIFAS DE LOS IMPUESTOS SOBRE

LA RENTA Y GANANCIAS OCASIONALES

  Tarifa
 Intervalos de Renta  del
 Gravable o de Ganancia  Promedio  Impuesto
 Ocasional  del
  Intervalo
               1  a    1,450,000             -                 -   
   1,450,001  a    1,460,000          0.06             850
   1,460,001  a    1,470,000          0.17          2,550
   1,470,001  a    1,480,000          0.29          4,250
   1,480,001  a    1,490,000          0.40          5,950
   1,490,001  a    1,500,000          0.51          7,650
   1,500,001  a    1,520,000          0.68        10,200
   1,520,001  a    1,540,000          0.89        13,600
   1,540,001  a    1,560,000          1.10        17,000
   1,560,001  a    1,580,000          1.30        20,400
   1,580,001  a    1,600,000          1.50        23,800
   1,600,001  a    1,620,000          1.69        27,200
   1,620,001  a    1,640,000          1.88        30,600
   1,640,001  a    1,660,000          2.06        34,000
   1,660,001  a    1,680,000          2.24        37,400
   1,680,001  a    1,700,000          2.41        40,800
   1,700,001  a    1,720,000          2.58        44,200
   1,720,001  a    1,740,000          2.75        47,600
   1,740,001  a    1,760,000          2.91        51,000
   1,760,001  a    1,780,000          3.07        54,400
   1,780,001  a    1,800,000          3.23        57,800
   1,800,001  a    1,820,000          3.38        61,200
   1,820,001  a    1,840,000          3.53        64,600
   1,840,001  a    1,860,000          3.68        68,000
   1,860,001  a    1,880,000          3.82        71,400
   1,880,001  a    1,900,000          3.96        74,800
   1,900,001  a    1,920,000          4.09        78,200
   1,920,001  a    1,940,000          4.23        81,600
   1,940,001  a    1,960,000          4.36        85,000
   1,960,001  a    1,980,000          4.49        88,400
   1,980,001  a    2,000,000          4.61        91,800
   2,000,001  a    2,020,000          4.74        95,200
   2,020,001  a    2,040,000          4.86        98,600
   2,040,001  a    2,060,000          4.98       102,000
   2,060,001  a    2,080,000          5.09       105,400
   2,080,001  a    2,100,000          5.21       108,800
   2,100,001  a    2,120,000          5.32       112,200
   2,120,001  a    2,140,000          5.43       115,600
   2,140,001  a    2,160,000          5.53       119,000
   2,160,001  a    2,180,000          5.64       122,400
   2,180,001  a    2,200,000          5.82       127,400
   2,200,001  a    2,220,000          5.99       132,400
   2,220,001  a    2,240,000          6.16       137,400
   2,240,001  a    2,260,000          6.33       142,400
   2,260,001  a    2,280,000          6.49       147,400
   2,280,001  a    2,300,000          6.66       152,400
   2,300,001  a    2,320,000          6.81       157,400
   2,320,001  a    2,340,000          6.97       162,400
   2,340,001  a    2,360,000          7.12       167,400
   2,360,001  a    2,380,000          7.27       172,400
   2,380,001  a    2,400,000          7.42       177,400
   2,400,001  a    2,420,000          7.57       182,400
   2,420,001  a    2,440,000          7.71       187,400
   2,440,001  a    2,460,000          7.85       192,400
   2,460,001  a    2,480,000          7.99       197,400
   2,480,001  a    2,500,000          8.13       202,400
   2,500,001  a    2,550,000          8.36       211,150
   2,550,001  a    2,600,000          8.69       223,650
   2,600,001  a    2,650,000          9.00       236,150
   2,650,001  a    2,700,000          9.30       248,650
   2,700,001  a    2,750,000          9.58       261,150
   2,750,001  a    2,800,000          9.86       273,650
   2,800,001  a    2,850,000        10.13       286,150
   2,850,001  a    2,900,000        10.39       298,650
   2,900,001  a    2,950,000        10.64       311,150
   2,950,001  a    3,000,000        10.88       323,650
   3,000,001  a    3,050,000        11.11       336,150
   3,050,001  a    3,100,000        11.34       348,650
   3,100,001  a    3,150,000        11.56       361,150
   3,150,001  a    3,200,000        11.77       373,650
   3,200,001  a    3,250,000        11.97       386,150
   3,250,001  a    3,300,000        12.17       398,650
   3,300,001  a    3,350,000        12.37       411,150
   3,350,001  a    3,400,000        12.55       423,650
   3,400,001  a    3,450,000        12.73       436,150
   3,450,001  a    3,500,000        12.91       448,650
   3,500,001  a    3,550,000        13.08       461,150
   3,550,001  a    3,600,000        13.25       473,650
   3,600,001  a    3,650,000        13.41       486,150
   3,650,001  a    3,700,000        13.57       498,650
   3,700,001  a    3,750,000        13.72       511,150
   3,750,001  a    3,800,000        13.87       523,650
   3,800,001  a    3,850,000        14.02       536,150
   3,850,001  a    3,900,000        14.16       548,650
   3,900,001  a    3,950,000        14.30       561,150
   3,950,001  a    4,000,000        14.43       573,650
   4,000,001  a    4,050,000        14.56       586,150
   4,050,001  a    4,100,000        14.69       598,650
   4,100,001  a    4,150,000        14.82       611,150
   4,150,001  a    4,200,000        14.94       623,650
   4,200,001  a    4,250,000        15.06       636,150
   4,250,001  a    4,300,000        15.17       648,650
   4,300,001  a    4,350,000        15.29       661,150
   4,350,001  a    4,400,000        15.40       673,650
   4,400,001  a    4,450,000        15.51       686,150
   4,450,001  a    4,500,000        15.61       698,650
   4,500,001  a    4,550,000        15.72       711,150
   4,550,001  a    4,600,000        15.82       723,650
   4,600,001  a    4,650,000        15.92       736,150
   4,650,001  a    4,700,000        16.01       748,650
   4,700,001  a    4,750,000        16.11       761,150
   4,750,001  a    4,800,000        16.20       773,650
   4,800,001  a    4,850,000        16.29       786,150
   4,850,001  a    4,900,000        16.38       798,650
   4,900,001  a    4,950,000        16.47       811,150
   4,950,001  a    5,000,000        16.56       823,650
   5,000,001  a    5,100,000        16.68       842,400
   5,100,001  a    5,200,000        16.84       867,400
   5,200,001  a    5,300,000        17.00       892,400
   5,300,001  a    5,400,000        17.15       917,400
   5,400,001  a    5,500,000        17.29       942,400
   5,500,001  a    5,600,000        17.43       967,400
   5,600,001  a    5,700,000        17.56       992,400
   5,700,001  a    5,800,000        17.69    1,017,400
   5,800,001  a    5,900,000        17.90    1,047,100
   5,900,001  a    6,000,000        18.11    1,077,400
   6,000,001  a    6,100,000        18.30    1,107,400
   6,100,001  a    6,200,000        18.49    1,137,400
   6,200,001  a    6,300,000        18.68    1,167,400
   6,300,001  a    6,400,000        18.86    1,197,400
   6,400,001  a    6,500,000        19.03    1,227,400
   6,500,001  a    6,600,000        19.20    1,257,400
   6,600,001  a    6,700,000        19.36    1,287,400
   6,700,001  a    6,800,000        19.52    1,317,400
   6,800,001  a    6,900,000        19.67    1,347,400
   6,900,001  a    7,000,000        19.82    1,377,400
   7,000,001  a    7,100,000        19.96    1,407,400
   7,100,001  a    7,200,000        20.10    1,437,400
   7,200,001  a    7,300,000        20.24    1,467,400
   7,300,001  a    7,400,000        20.37    1,497,400
   7,400,001  a    7,500,000        20.50    1,527,400
   7,500,001  a    7,600,000        20.63    1,557,400
   7,600,001  a    7,700,000        20.75    1,587,400
   7,700,001  a    7,800,000        20.87    1,617,400
   7,800,001  a    7,900,000        20.99    1,647,400
   7,900,001  a    8,000,000        21.10    1,677,400
   8,000,001  a    8,100,000        21.21    1,707,400
   8,100,001  a    8,200,000        21.32    1,737,400
   8,200,001  a    8,300,000        21.42    1,767,400
   8,300,001  a    8,400,000        21.53    1,797,400
   8,400,001  a    8,500,000        21.63    1,827,400
   8,500,001  a    8,600,000        21.72    1,857,400
   8,600,001  a    8,700,000        21.82    1,887,400
   8,700,001  a    8,800,000        21.91    1,917,400
   8,800,001  a    8,900,000        22.00    1,947,400
   8,900,001  a    9,000,000        22.09    1,977,400
   9,000,001  a    9,100,000        22.18    2,007,400
   9,100,001  a    9,200,000        22.27    2,037,400
   9,200,001  a    9,300,000        22.35    2,067,400
   9,300,001  a    9,400,000        22.43    2,097,400
   9,400,001  a    9,500,000        22.51    2,127,400
   9,500,001  a    9,600,000        22.59    2,157,400
   9,600,001  a    9,700,000        22.67    2,187,400
   9,700,001  a    9,800,000        22.74    2,217,400
   9,800,001  a    9,900,000        22.82    2,247,400
   9,900,001  a  10,000,000        22.89    2,277,400
 10,000,001  a  10,100,000        22.96    2,307,400
 10,100,001  en adelante    2,307,400
 Más el 30.00% del exceso sobre  10,100,000

II. Tabla del impuesto de patrimonio para el año gravable de 1988.  Artículo 2o  de la Ley 9ª de 1983.

TARIFA DEL IMPUESTO DE PATRIMONIO

AÑO GRAVABLE 1988

   Tarifa
   del
 PATRIMONIO  Impuesto  Promedio
 LIQUIDO GRAVABLE  del
   Intervalo
                  1  a        900,000                    0                 0.00   
        900,001  a      1,000,000                 451                0.47
     1,000,001  a      1,100,000                 872                0.83
     1,100,001  a      1,200,000               1,411                1.23
     1,200,001  a      1,300,000               2,011                1.61
     1,300,001  a      1,400,000               2,611                1.93
     1,400,001  a      1,500,000               3,211                2.21
     1,500,001  a      1,600,000               3,811                2.46
     1,600,001  a      1,700,000               4,443                2.69
     1,700,001  a      1,800,000               5,081                2.90
     1,800,001  a      1,900,000               5,747                3.11
     1,900,001  a      2,000,000               6,447                3.31
     2,000,001  a      2,100,000               7,147                3.49
     2,100,001  a      2,200,000               7,847                3.64
     2,200,001  a      2,300,000               8,547                3.80
     2,300,001  a      2,400,000               9,247                3.93
     2,400,001  a      2,500,000               9,947                4.06
     2,500,001  a      2,600,000             10,647                4.18
     2,600,001  a      2,700,000             11,347                4.28
     2,700,001  a      2,800,000             12,047                4.38
     2,800,001  a      2,900,000             12,812                4.50     
     2,900,001  a      3,000,000             13,594                4.61
     3,000,001  a      3,100,000             14,395                4.72
     3,100,001  a      3,200,000             15,225                4.83
     3,200,001  a      3,300,000             16,055                4.94
     3,300,001  a      3,400,000             16,885                5.04
     3,400,001  a      3,500,000             17,715                5.13
     3,500,001  a      3,600,000             18,545                5.22
     3,600,001  a      3,700,000             19,375                5.31
     3,700,001  a      3,800,000             20,205                5.39
     3,800,001  a      3,900,000             21,035                5.46
     3,900,001  a      4,000,000             21,865                5.54
     4,000,001  a      4,100,000             22,776                5.62
     4,100,001  a      4,200,000             23,712                5.71
     4,200,001  a      4,300,000             24,653                5.80
     4,300,001  a      4,400,000             25,603                5.89
     4,400,001  a      4,500,000             26,553                5.97
     4,500,001  a      4,600,000             27,503                6.04
     4,600,001  a      4,700,000             28,453                6.12
     4,700,001  a      4,800,000             29,403                6.19
     4,800,001  a      4,900,000             30,353                6.26
     4,900,001  a      5,000,000             31,305                6.32
     5,000,001  a      5,100,000             32,272                6.39
     5,100,001  a      5,200,000             33,239                6.45
     5,200,001  a      5,300,000             34,281                6.53
     5,300,001  a      5,400,000             35,351                6.61
     5,400,001  a      5,500,000             36,421                6.68
     5,500,001  a      5,600,000             37,491                6.76
     5,600,001  a      5,700,000             38,561                6.82
     5,700,001  a      5,800,000             39,631                6.89
     5,800,001  a      5,900,000             40,701                6.96
     5,900,001  a      6,000,000             41,771                7.02
     6,000,001  a      6,100,000             42,841                7.08
     6,100,001  a      6,200,000             43,915                7.14
     6,200,001  a      6,300,000             45,035                7.21
     6,300,001  a      6,400,000             46,155                7.27
     6,400,001  a      6,500,000             47,329                7.34
     6,500,001  a      6,600,000             48,529                7.41
     6,600,001  a      6,700,000             49,729                7.48
     6,700,001  a      6,800,000             50,929                7.55
     6,800,001  a      6,900,000             52,129                7.61
     6,900,001  a      7,000,000             53,329                7.67
     7,000,001  a      7,100,000             54,529                7.73
     7,100,001  a      7,200,000             55,729                7.79
     7,200,001  a      7,300,000             56,929                7.85
     7,300,001  a      7,400,000             58,133                7.91
     7,400,001  a      7,500,000             59,417                7.98
     7,500,001  a      7,600,000             60,701                8.04
     7,600,001  a      7,700,000             62,014                8.11
     7,700,001  a      7,800,000             63,344                8.17
     7,800,001  a      7,900,000             64,674                8.24
     7,900,001  a      8,000,000             66,004                8.30
     8,000,001  a      8,100,000             67,334                8.36
     8,100,001  a      8,200,000             68,664                8.43
     8,200,001  a      8,300,000             69,994                8.48
     8,300,001  a      8,400,000             71,324                8.54
     8,400,001  a      8,500,000             72,654                8.60
     8,500,001  a      8,600,000             73,984                8.65
     8,600,001  a      8,700,000             75,422                8.72
     8,700,001  a      8,800,000             76,860                8.78
     8,800,001  a      8,900,000             78,306                8.85
     8,900,001  a      9,000,000             79,756                8.91
     9,000,001  a      9,100,000             81,206                8.97
     9,100,001  a      9,200,000             82,656                9.03
     9,200,001  a      9,300,000             84,106                9.09
     9,300,001  a      9,400,000             85,556                9.15
     9,400,001  a      9,500,000             87,006                9.21
     9,500,001  a      9,600,000             88,461                9.26
     9,600,001  a      9,700,000             89,925                9.32
     9,700,001  a      9,800,000             91,389                9.37
     9,800,001  a      9,900,000             92,935                9.44
     9,900,001  a    10,000,000             94,485                9.50
    10,000,001  a    10,100,000             96,035                9.56
    10,100,001  a    10,200,000             97,585                9.61
    10,200,001  a    10,300,000             99,135                9.67
    10,300,001  a    10,400,000           100,685                9.73
    10,400,001  a    10,500,000           102,235                9.78
    10,500,001  a    10,600,000           103,785                9.84
    10,600,001  a    10,700,000           105,335                9.89
    10,700,001  a    10,800,000           106,892                9.94
    10,800,001  a    10,900,000           108,463               10.00
    10,900,001  a    11,000,000           110,034               10.05
    11,000,001  a    11,100,000           111,632               10.10
    11,100,001  a    11,200,000           113,232               10.16
    11,200,001  a    11,300,000           114,832               10.21
    11,300,001  a    11,400,000           116,432               10.26
    11,400,001  a    11,500,000           118,032               10.31
    11,500,001  a    11,600,000           119,632               10.36
    11,600,001  a    11,700,000           121,232               10.41
    11,700,001  a    11,800,000           122,832               10.45
    11,800,001  a    11,900,000           124,432               10.50
    11,900,001  a    12,000,000           126,032               10.55
    12,000,001  a    12,100,000           127,632               10.59
    12,100,001  a    12,200,000           129,232               10.64
    12,200,001  a    12,300,000           130,832               10.68
    12,300,001  a    12,400,000           132,432               10.72
    12,400,001  a    12,500,000           134,032               10.77
    12,500,001  a    12,600,000           135,632               10.81
    12,600,001  a    12,700,000           137,232               10.85
    12,700,001  a    12,800,000           138,832               10.89
    12,800,001  a    12,900,000           140,432               10.93
    12,900,001  a    13,000,000           142,032               10.97
    13,000,001  a    13,100,000           143,632               11.01
    13,100,001  a    13,200,000           145,232               11.04
    13,200,001  a    13,300,000           146,832               11.08
    13,300,001  a    13,400,000           148,432               11.12
    13,400,001  a    13,500,000           150,032               11.15
    13,500,001  a    13,600,000           151,632               11.19
    13,600,001  a    13,700,000           153,232               11.23
    13,700,001  a    13,800,000           154,832               11.26
    13,800,001  a    13,900,000           156,432               11.29
    13,900,001  a    14,000,000           158,032               11.33
    14,000,001  a    14,100,000           159,632               11.36
    14,100,001  a    14,200,000           161,237               11.39
    14,200,001  a    14,300,000           162,845               11.43
    14,300,001  a    14,400,000           164,461               11.46
    14,400,001  a    14,500,000           166,111               11.50
    14,500,001  a    14,600,000           167,761               11.53
    14,600,001  a    14,700,000           169,411               11.56
    14,700,001  a    14,800,000           171,061               11.60
    14,800,001  a    14,900,000           172,711               11.63
    14,900,001  a    15,000,000           174,361               11.66
    15,000,001  a    15,100,000           176,011               11.70
    15,100,001  a    15,200,000           177,661               11.73
    15,200,001  a    15,300,000           179,311               11.76
    15,300,001  a    15,400,000           180,973               11.79
    15,400,001  a    15,500,000           182,643               11.82
    15,500,001  a    15,600,000           184,317               11.85
    15,600,001  a    15,700,000           186,018               11.89
    15,700,001  a    15,800,000           187,718               11.92
    15,800,001  a    15,900,000           189,418               11.95
    15,900,001  a    16,000,000           191,118               11.98
    16,000,001  a    16,100,000           192,818               12.01
    16,100,001  a    16,200,000           194,518               12.04
    16,200,001  a    16,300,000           196,218               12.07
    16,300,001  a    16,400,000           197,918               12.11
    16,400,001  a    16,500,000           199,618               12.13
    16,500,001  a    16,600,000           201,318               12.16
    16,600,001  a    16,700,000           203,018               12.19
    16,700,001  a    16,800,000           204,718               12.22
    16,800,001  a    16,900,000           206,418               12.25
    16,900,001  a    17,000,000           208,118               12.28
    17,000,001  a    17,100,000           209,818               12.31
    17,100,001  a    17,200,000           211,518               12.33
    17,200,001  a    17,300,000           213,218               12.36
    17,300,001  a    17,400,000           214,918               12.39
    17,400,001  a    17,500,000           216,618               12.41
    17,500,001  a    17,600,000           218,318               12.44
    17,600,001  a    17,700,000           220,018               12.47
    17,700,001  a    17,800,000           221,740               12.49
    17,800,001  a    17,900,000           223,486               12.52
    17,900,001  a    18,000,000           225,232               12.55
    18,000,001  a    18,100,000           226,982               12.58
    18,100,001  a    18,200,000           228,732               12.60
    18,200,001  a    18,300,000           230,482               12.63
    18,300,001  a    18,400,000           232,232               12.66
    18,400,001  a    18,500,000           233,982               12.68
    18,500,001  a    18,600,000           235,732               12.71
    18,600,001  a    18,700,000           237,482               12.73
    18,700,001  a    18,800,000           239,240               12.76
    18,800,001  a    18,900,000           240,999               12.79
    18,900,001  a    19,000,000           242,776               12.81
    19,000,001  a    19,100,000           244,576               12.84
    19,100,001  a    19,200,000           246,376               12.87
    19,200,001  a    19,300,000           248,176               12.89
    19,300,001  a    19,400,000           249,976               12.92
    19,400,001  a    19,500,000           251,776               12.94
    19,500,001  a    19,600,000           253,576               12.97
    19,600,001  a    19,700,000           255,376               13.00
    19,700,001  a    19,800,000           257,176               13.02
    19,800,001  a    19,900,000           258,976               13.05
    19,900,001  a    20,000,000           260,886               13.07
    20,000,001  a    20,100,000           262,576               13.10
    20,100,001  a    20,200,000           264,376               13.12
    20,200,001  a    20,300,000           266,176               13.14
    20,300,001  a    20,400,000           267,976               13.17
    20,400,001  a    20,500,000           269,776               13.19
    20,500,001  a    20,600,000           271,576               13.22
    20,600,001  a    20,700,000           273,376               13.24
    20,700,001  a    20,800,000           275,176               13.26
    20,800,001  a    20,900,000           276,976               13.28
    20,900,001  a    21,000,000           278,776               13.31
    21,000,001  a    21,100,000           280,576               13.33
    21,100,001  a    21,200,000           282,376               13.35
    21,200,001  a    21,300,000           284,176               13.37
    21,300,001  a    21,400,000           285,976               13.39
    21,400,001  a    21,500,000           287,776               13.42
    21,500,001  a    21,600,000           289,576               13.44
    21,600,001  a    21,700,000           291,376               13.46
    21,700,001  a    21,800,000           293,176               13.48
    21,800,001  a    21,900,000           294,976               13.50
    21,900,001  a    22,000,000           296,776               13.52
    22,000,001  a    22,100,000           298,576               13.54
    22,100,001  a    22,200,000           300,376               13.56
    22,200,001  a    22,300,000           302,176               13.58
    22,300,001  a    22,400,000           303,976               13.60
    22,400,001  a    22,500,000           305,776               13.62
    22,500,001  a    22,600,000           307,576               13.64
    22,600,001  a    22,700,000           309,376               13.66
    22,700,001  a    22,800,000           311,176               13.68
    22,800,001  a    22,900,000           312,976               13.70
    22,900,001  a    23,000,000           314,776               13.72
    23,000,001  a    23,100,000           316,576               13.73
    23,100,001  a    23,200,000           318,376               13.75
    23,200,001  a    23,300,000           320,176               13.77
    23,300,001  a    23,400,000           321,976               13.79
    23,400,001  a    23,500,000           323,776               13.81
    23,500,001  a    23,600,000           325,576               13.82
    23,600,001  a    23,700,000           327,376               13.84
    23,700,001  a    23,800,000           329,176               13.86
    23,800,001  a    23,900,000           330,976               13.88
    23,900,001  a    24,000,000           332,776               13.89
    24,000,001  a    24,100,000           334,576               13.91
    24,100,001  a    24,200,000           336,376               13.93
    24,200,001  a    24,300,000           338,176               13.95
    24,300,001  a    24,400,000           339,976               13.96
    24,400,001  a    24,500,000           341,777               13.98
    24,500,001  a    24,600,000           343,598               14.00
    24,600,001  a    24,700,000           345,419               14.01
    24,700,001  a    24,800,000           347,259               14.03
    24,800,001  a    24,900,000           349,109               14.05
    24,900,001  a    25,000,000           350,959               14.07
    25,000,001  a    25,100,000           352,809               14.08
    25,100,001  a    25,200,000           354,659               14.10
    25,200,001  a    25,300,000           356,509               14.12
    25,300,001  a    25,400,000           358,359               14.14
    25,400,001  a    25,500,000           360,209               14.15
    25,500,001  a    25,600,000           362,059               14.17
    25,600,001  a    25,700,000           363,909               14.19
    25,700,001  a    25,800,000           365,794               14.21
    25,800,001  a    25,900,000           367,679               14.22
    25,900,001  a    26,000,000           369,573               14.24
    26,000,001  a    26,100,000           371,473               14.26
    26,100,001  a    26,200,000           373,373               14.28
    26,200,001  a    26,300,000           375,273               14.30
    26,300,001  a    26,400,000           377,173               14.31
    26,400,001  a    26,500,000           379,073               14.33
    26,500,001  a    26,600,000           380,973               14.35
    26,600,001  a    26,700,000           382,873               14.37
    26,700,001  a    26,800,000           384,773               14.38
    26,800,001  a    26,900,000           386,673               14.40
    26,900,001  a    27,000,000           388,573               14.42
    27,000,001  a    27,100,000           390,473               14.44
    27,100,001  a    27,200,000           392,373               14.45
    27,200,001  a    27,300,000           394,273               14.47
    27,300,001  a    27,400,000           396,173               14.49
    27,400,001  a    27,500,000           398,073               14.50
    27,500,001  a    27,600,000           399,973               14.52
    27,600,001  a    27,700,000           401,873               14.53
    27,700,001  a    27,800,000           403,773               14.55
    27,800,001  a    27,900,000           405,673               14.57
    27,900,001  a    28,000,000           407,573               14.58
    28,000,001  a    28,100,000           409,473               14.60
    28,100,001  a    28,200,000           411,373               14.61
    28,200,001  a    28,300,000           413,273               14.63
    28,300,001  a    28,400,000           415,173               14.64
    28,400,001  a    28,500,000           417,073               14.66
    28,500,001  a    28,600,000           418,973               14.68
    28,600,001  a    28,700,000           420,873               14.69
    28,700,001  a    28,800,000           422,773               14.71
    28,800,001  a    28,900,000           424,673               14.73
    28,900,001  a    29,000,000           426,573               14.73
    29,000,001  a    29,100,000           428,473               14.75
    29,100,001  a    29,200,000           430,373               14.76
    29,200,001  a    29,300,000           432,273               14.78
    29,300,001  a    29,400,000           434,173               14.79
    29,400,001  a    29,500,000           436,073               14.81
    29,500,001  a    29,600,000           437,973               14.82
    29,600,001  a    29,700,000           439,873               14.84
    29,700,001  a    29,800,000           441,773               14.85
    29,800,001  a    29,900,000           443,673               14.86
    29,900,001  a    30,000,000           445,573               14.88
    30,000,001  a    30,100,000           447,473               14.89
    30,100,001  a    30,200,000           449,373               14.90
    30,200,001  a    30,300,000           451,273               14.92
    30,300,001  a    30,400,000           453,173               14.93
    30,400,001  a    30,500,000           455,073               14.94
    30,500,001  a    30,600,000           456,973               14.96
    30,600,001  a    30,700,000           458,873               14.97
    30,700,001  a    30,800,000           460,773               14.98
    30,800,001  a    30,900,000           462,673               15.00
    30,900,001  a    31,000,000           464,573               15.01
    31,000,001  a    31,100,000           466,473               15.02
    31,100,001  a    31,200,000           468,373               15.04
    31,200,001  a    31,300,000           470,273               15.05
    31,300,001  a    31,400,000           472,173               15.06
    31,400,001  a    31,500,000           474,073               15.07
    31,500,001  a    31,600,000           475,973               15.09
    31,600,001  a    31,700,000           477,873               15.10
    31,700,001  a    31,800,000           479,773               15.11
    31,800,001  a    31,900,000           481,673               15.12
    31,900,001  a    32,000,000           483,573               15.14
    32,000,001  a    32,100,000           485,473               15.15
    32,100,001  a    32,200,000           487,373               15.16
    32,200,001  a    32,300,000           489,273               15.17
    32,300,001  a    32,400,000           491,173               15.18
    32,400,001  a    32,500,000           493,073               15.19
    32,500,001  a    32,600,000           494,973               15.21
    32,600,001  a    32,700,000           496,873               15.22
    32,700,001  a    32,800,000           498,773               15.23
    32,800,001  a    32,900,000           500,673               15.24
    32,900,001  a    33,000,000           502,573               15.25
    33,000,001  a    33,100,000           504,473               15.26
    33,100,001  a    33,200,000           506,373               15.28
    33,200,001  a    33,300,000           508,273               15.29
    33,300,001  a    33,400,000           510,173               15.30
    33,400,001  a    33,500,000           512,073               15.31
    33,500,001  a    33,600,000           513,973               15.32
    33,600,001  a    33,700,000           515,873               15.33
    33,700,001  a    33,800,000           517,773               15.34
    33,800,001  a    33,900,000           519,673               15.35
    33,900,001  a    34,000,000           521,573               15.36
    34,000,001  a    34,100,000           523,473               15.37
    34,100,001  a    34,200,000           525,373               15.38
    34,200,001  a    34,300,000           527,273               15.39
    34,300,001  a    34,400,000           529,173               15.41
    34,400,001  a    34,500,000           531,073               15.42
    34,500,001  a    34,600,000           532,973               15.43
    34,600,001  a    34,700,000           534,873               15.44
    34,700,001  a    34,800,000           536,773               15.45
    34,800,001  a    34,900,000           538,673               15.46
    34,900,001  a    35,000,000           540,573               15.47
    35,000,001  a    35,100,000           542,473               15.48
    35,100,001  a    35,200,000           544,373               15.49
    35,200,001  a    35,300,000           546,273               15.50
    35,300,001  a    35,400,000           548,173               15.51
    35,400,001  a    35,500,000           550,073               15.52
    35,500,001  a    35,600,000           551,973               15.53
    35,600,001  a    35,700,000           553,873               15.54
    35,700,001  a    35,800,000           555,773               15.55
    35,800,001  a    35,900,000           557,673               15.56
    35,900,001  a    36,000,000           559,573               15.57
    36,000,001  a    36,100,000           561,473               15.57
    36,100,001  a    36,200,000           563,373               15.58
    36,200,001  a    36,300,000           565,273               15.59
    36,300,001  a    36,400,000           567,173               15.60
    36,400,001  a    36,500,000           569,073               15.61
    36,500,001  a    36,600,000           570,973               15.62
    36,600,001  a    36,700,000           572,873               15.63
    36,700,001  a    36,800,000           574,773               15.64
    36,800,001  a    36,900,000           576,673               15.65
    36,900,001  a    37,000,000           578,573               15.66
    37,000,001  a    37,100,000           580,473               15.67
    37,100,001  a    37,200,000           582,373               15.68
    37,200,001  a    37,300,000           584,273               15.69
    37,300,001  a    37,400,000           586,173               15.69
    37,400,001  a    37,500,000           588,073               15.70
    37,500,001  a    37,600,000           589,973               15.71
    37,600,001  a    37,700,000           591,873               15.72
    37,700,001  a    37,800,000           593,773               15.73
    37,800,001  a    37,900,000           595,673               15.74
    37,900,001  a    38,000,000           597,573               15.75
    38,000,001  a    38,100,000           599,473               15.75
    38,100,001  a    38,200,000           601,373               15.76
    38,200,001  a    38,300,000           603,273               15.77
    38,300,001  a    38,400,000           605,173               15.78
    38,400,001  a    38,500,000           607,073               15.79
    38,500,001  a    38,600,000           608,973               15.80
    38,600,001  a    38,700,000           610,873               15.81
    38,700,001  a    38,800,000           612,773               15.81
    38,800,001  a    38,900,000           614,673               15.82
    38,900,001  a    39,000,000           616,573               15.83
    39,000,001  a    39,100,000           618,473               15.84
    39,100,001  a    39,200,000           620,373               15.85
    39,200,001  a    39,300,000           622,273               15.85
    39,300,001  a    39,400,000           624,173               15.86
    39,400,001  a    39,500,000           626,073               15.87
    39,500,001  a    39,600,000           627,973               15.88
    39,600,001  a    39,700,000           629,873               15.89
    39,700,001  a    39,800,000           631,773               15.89
    39,800,001  a    39,900,000           633,673               15.90
    39,900,001  a    40,000,000           635,573               15.91
    40,000,001  a    40,100,000           637,473               15.92
    40,100,001  a    40,200,000           639,373               15.92
    40,200,001  a    40,300,000           641,273               15.93
    40,300,001  a    40,400,000           643,173               15.94
    40,400,001  a    40,500,000           645,073               15.95
    40,500,001  a    40,600,000           646,973               15.95
    40,600,001  a    40,700,000           648,873               15.96
    40,700,001  a    40,800,000           650,773               15.97
    40,800,001  a    40,900,000           652,673               15.98
    40,900,001  a    41,000,000           654,573               15.98
    41,000,001  a    41,100,000           656,473               15.99
    41,100,001  a    41,200,000           658,373               16.00
    41,200,001  a    41,300,000           660,273               16.01
    41,300,001  a    41,400,000           662,173               16.01
    41,400,001  a    41,500,000           664,073               16.02
    41,500,001  a    41,600,000           665,973               16.03
    41,600,001  a    41,700,000           667,873               16.04
    41,700,001  a    41,800,000           669,773               16.04
    41,800,001  a    41,900,000           671,673               16.05
    41,900,001  a    42,000,000           673,573               16.06
    42,000,001  a    42,100,000           675,473               16.06
    42,100,001  a    42,200,000           677,373               16.07
    42,200,001  a    42,300,000           679,273               16.08
    42,300,001  a    42,400,000           681,173               16.08
    42,400,001  a    42,500,000           683,073               16.09
    42,500,001  a    42,600,000           684,973               16.10
    42,600,001  a    42,700,000           686,873               16.10
    42,700,001  a    42,800,000           688,773               16.11
    42,800,001  a    42,900,000           690,673               16.12
    42,900,001  a    43,000,000           692,573               16.13
    43,000,001  a    43,100,000           694,473               16.13
    43,100,001  a    43,200,000           696,373               16.14
    43,200,001  a    43,300,000           698,273               16.15
    43,300,001  a    43,400,000           700,173               16.15
    43,400,001  a    43,500,000           702,073               16.16
    43,500,001  a    43,600,000           703,973               16.16
    43,600,001  a    43,700,000           705,873               16.17
    43,700,001  a    43,800,000           707,773               16.18
    43,800,001  a    43,900,000           709,673               16.18
    43,900,001  a    44,000,000           711,573               16.19
    44,000,001  a    44,100,000           713,473               16.20
    44,100,001  a    44,200,000           715,373               16.20
    44,200,001  a    44,300,000           717,273               16.21
    44,300,001  a    44,400,000           719,173               16.22
    44,400,001  a    44,500,000           721,073               16.22
    44,500,001  a    44,600,000           722,973               16.23
    44,600,001  a    44,700,000           724,873               16.23
    44,700,001  a    44,800,000           726,773               16.24
    44,800,001  a    44,900,000           728,673               16.25
    44,900,001  a    45,000,000           730,573               16.25
    45,000,001  a    45,100,000           732,473               16.26
    45,100,001  a    45,200,000           734,373               16.27
    45,200,001  a    45,300,000           736,273               16.27
    45,300,001  a    45,400,000           738,173               16.28
    45,400,001  a    45,500,000           740,073               16.28
    45,500,001  a    45,600,000           741,973               16.29
    45,600,001  a    45,700,000           743,873               16.30
    45,700,001  a    45,800,000           745,773               16.30
    45,800,001  a    45,900,000           747,673               16.31
    45,900,001  a    46,000,000           749,573               16.31
    46,000,001  a    46,100,000           751,473               16.32
    46,100,001  a    46,200,000           753,373               16.32
    46,200,001  a    46,300,000           755,273               16.33
    46,300,001  a    46,400,000           757,173               16.34
    46,400,001  a    46,500,000           759,073               16.34
    46,500,001  a    46,600,000           760,973               16.35
    46,600,001  a    46,700,000           762,873               16.35
    46,700,001  a    46,800,000           764,773               16.36
    46,800,001  a    46,900,000           766,673               16.36
    46,900,001  a    47,000,000           768,573               16.37
    47,000,001  a    47,100,000           770,473               16.38
    47,100,001  a    47,200,000           772,373               16.38
    47,200,001  a    47,300,000           774,273               16.39
    47,300,001  a    47,400,000           776,173               16.40
    47,400,001  a    47,500,000           778,073               16.40
    47,500,001  a    47,600,000           779,973               16.41
    47,600,001  a    47,700,000           781,873               16.41
    47,700,001  a    47,800,000           783,773               16.42
    47,800,001  a    47,900,000           785,673               16.42
    47,900,001  a    48,000,000           787,573               16.43
    48,000,001  a    48,100,000           789,473               16.44
    48,100,001  a    48,200,000           791,373               16.44
    48,200,001  a    48,300,000           793,273               16.45
    48,300,001  a    48,400,000           795,173               16.45
    48,400,001  a    48,500,000           797,073               16.46
    48,500,001  a    48,600,000           798,973               16.46
    48,600,001  a    48,700,000           800,873               16.47
    48,700,001  a    48,800,000           802,773               16.47
    48,800,001  a    48,900,000           804,673               16.48
    48,900,001  a    49,000,000           806,573               16.48
    49,000,001  a    49,100,000           808,473               16.49
    49,100,001  a    49,200,000           810,373               16.49
    49,200,001  a    49,300,000           812,273               16.50
    49,300,001  a    49,400,000           814,173               16.50
    49,400,001  a    49,500,000           816,073               16.51
    49,500,001  a    49,600,000           817,973               16.51
    49,600,001  a    49,700,000           819,873               16.52
    49,700,001  a    49,800,000           821,773               16.52
    49,800,001  a    49,900,000           823,673               16.53
    49,900,001  a    50,000,000           825,573               16.53
    50,000,001  a    50,100,000           827,473               16.54
    50,100,001  a    50,200,000           829,373               16.54
    50,200,001  a    50,300,000           831,273               16.55
    50,300,001  a    50,400,000           833,173               16.55
    50,400,001  a    50,500,000           835,073               16.56
    50,500,001  a    50,600,000           836,973               16.56
    50,600,001  a    50,700,000           838,873               16.57
    50,700,001  a    50,800,000           840,773               16.57
    50,800,001  a    50,900,000           842,673               16.58
    50,900,001  a    51,000,000           844,573               16.58
    51,000,001  a    51,100,000           846,473               16.58
    51,100,001  a    51,200,000           848,373               16.59
    51,200,001  a    51,300,000           850,273               16.59
    51,300,001  a    51,400,000           852,173               16.60
    51,400,001  a    51,500,000           854,073               16.60
    51,500,001  a    51,600,000           855,973               16.60
    51,600,001  a    51,700,000           857,873               16.61
    51,700,001  a    51,800,000           859,773               16.61
    51,800,001  a    51,900,000           861,673               16.62
    51,900,001  a    52,000,000           863,573               16.62
    52,000,001  a    52,100,000           865,473               16.63
    52,100,001  a    52,200,000           867,373               16.63
    52,200,001  a    52,300,000           869,273               16.64
    52,300,001  a    52,400,000           871,173               16.64
    52,400,001  a    52,500,000           873,073               16.65
    52,500,001  a    52,600,000           874,973               16.65
    52,600,001  a    52,700,000           876,873               16.65
    52,700,001  a    52,800,000           878,773               16.66
    52,800,001  a    52,900,000           880,673               16.66
    52,900,001  a    53,000,000           882,573               16.67
    53,000,001  a    53,100,000           884,473               16.67
    53,100,001  a    53,200,000           886,373               16.68
    53,200,001  a    53,300,000           888,273               16.68
    53,300,001  a    53,400,000           890,173               16.69
    53,400,001  a    53,500,000           892,073               16.69
    53,500,001  a    53,600,000           893,973               16.69
    53,600,001  a    53,700,000           895,873               16.70
    53,700,001  a    53,800,000           897,773               16.70
    53,800,001  a    53,900,000           899,673               16.71
    53,900,001  a    54,000,000           901,573               16.71
    54,000,001  a    54,100,000           903,473               16.72
    54,100,001  a    54,200,000           905,373               16.72
    54,200,001  a    54,300,000           907,273               16.72
    54,300,001  a    54,400,000           909,173               16.73
    54,400,001  a    54,500,000           911,073               16.73
    54,500,001  a    54,600,000           912,973               16.74
    54,600,001  a    54,700,000           914,873               16.74
    54,700,001  a    54,800,000           916,773               16.74
    54,800,001  a    54,900,000           918,673               16.75
    54,900,001  a    55,000,000           920,573               16.75
    55,000,001  a    55,100,000           922,473               16.76
    55,100,001  a    55,200,000           924,373               16.76
    55,200,001  a    55,300,000           926,273               16.77
    55,300,001  a    55,400,000           928,173               16.77
    55,400,001  a    55,500,000           930,073               16.77
    55,500,001  a    55,600,000           931,973               16.78
    55,600,001  a    55,700,000           933,873               16.78
    55,700,001  a    55,800,000           935,773               16.79
    55,800,001  a    55,900,000           937,673               16.79
    55,900,001  a    56,000,000           939,573               16.79
    56,000,001  a    56,100,000           941,473               16.80
    56,100,001  a    56,200,000           943,373               16.80
    56,200,001  a    56,300,000           945,273               16.80
    56,300,001  a    56,400,000           947,173               16.81
    56,400,001  a    56,500,000           949,073               16.81
    56,500,001  a    56,600,000           950,973               16.82
    56,600,001  a    56,700,000           952,873               16.82
    56,700,001  a    56,800,000           954,773               16.82
    56,800,001  a    56,900,000           956,673               16.83
    56,900,001  a    57,000,000           958,573               16.83
    57,000,001  a    57,100,000           960,473               16.84
    57,100,001  a    57,200,000           962,373               16.84
    57,200,001  a    57,300,000           964,273               16.84
    57,300,001  a    57,400,000           966,173               16.84
    57,400,001  a    57,500,000           968,073               16.85
    57,500,001  a    57,600,000           969,973               16.85
    57,600,001  a    57,700,000           971,873               16.86
    57,700,001  a    57,800,000           973,773               16.86
    57,800,001  a    57,900,000           975,673               16.87
    57,900,001  a    58,000,000           977,573               16.87
    58,000,001  a    58,100,000           979,473               16.87
    58,100,001  a    58,200,000           981,373               16.88
    58,200,001  a    58,300,000           983,273               16.88
    58,300,001  a    58,400,000           985,173               16.88
    58,400,001  a    58,500,000           987,073               16.89
    58,500,001  a    58,600,000           988,973               16.89
    58,600,001  a    58,700,000           990,873               16.89
    58,700,001  a    58,800,000           992,773               16.90
    58,800,001  a    58,900,000           994,673               16.90
    58,900,001  a    59,000,000           996,573               16.91
    59,000,001  a    59,100,000           998,473               16.91
    59,100,001  a    59,200,000        1,000,373               16.91
    59,200,001  a    59,300,000        1,002,273               16.92
    59,300,001  a    59,400,000        1,004,173               16.92
    59,400,001  a    59,500,000        1,006,073               16.92
    59,500,001  a    59,600,000        1,007,973               16.93
    59,600,001  a    59,700,000        1,009,873               16.93
    59,700,001  a    59,800,000        1,011,773               16.93
    59,800,001  a    59,900,000        1,013,673               16.94
    59,900,001  a    60,000,000        1,015,573               16.94
    60,000,001  a    60,100,000        1,017,473               16.94
    60,100,001  a    60,200,000        1,019,373               16.95
    60,200,001  a    60,300,000        1,021,273               16.95
    60,300,001  a    60,400,000        1,023,173               16.95
    60,400,001  a    60,500,000        1,025,073               16.96
    60,500,001  a    60,600,000        1,026,973               16.97
    60,600,001  a    60,700,000        1,028,873               16.97
    60,700,001  a    60,800,000        1,030,773               16.97
    60,800,001  a    60,900,000        1,032,673               16.97
    60,900,001  a    61,000,000        1,034,573               16.97
    61,000,001  a    61,100,000        1,036,473               16.98
    61,100,001  a    61,200,000        1,038,373               16.98
    61,200,001  a    61,300,000        1,040,273               16.98
    61,300,001  a    61,400,000        1,042,173               16.99
    61,400,001  a    61,500,000        1,044,073               16.99
    61,500,001  a    61,600,000        1,045,973               16.99
    61,600,001  a    61,700,000        1,047,873               17.00
    61,700,001  a    61,800,000        1,049,773               17.00
    61,800,001  a    61,900,000        1,051,673               17.00
    61,900,001  a    62,000,000        1,053,573               17.01
    62,000,001  a    62,100,000        1,055,473               17.01
    62,100,001  a    62,200,000        1,057,373               17.01
    62,200,001  a    62,300,000        1,059,273               17.02
    62,300,001  a    62,400,000        1,061,173               17.02
    62,400,001  a    62,500,000        1,063,073               17.02
    62,500,001  a    62,600,000        1,064,973               17.03
    62,600,001  a    62,700,000        1,066,873               17.03
    62,700,001  a    62,800,000        1,068,773               17.03
    62,800,001  a    62,900,000        1,070,673               17.04
    62,900,001  a    63,000,000        1,072,573               17.04
    63,000,001  a    63,100,000        1,074,473               17.04
    63,100,001  a    63,200,000        1,076,373               17.04
    63,200,001  a    63,300,000        1,078,273               17.05
    63,300,001  a    63,400,000        1,080,173               17.05
    63,400,001  a    63,500,000        1,082,073               17.05
    63,500,001  a    63,600,000        1,083,973               17.06
    63,600,001  a    63,700,000        1,085,873               17.06
    63,700,001  a    63,800,000        1,087,773               17.06
    63,800,001  a    63,900,000        1,089,673               17.07
    63,900,001  a    64,000,000        1,091,573               17.07
    64,000,001  a    64,100,000        1,093,473               17.07
    64,100,001  a    64,200,000        1,095,373               17.08
    64,200,001  a    64,300,000        1,097,273               17.08
    64,300,001  a    64,400,000        1,099,173               17.08
    64,400,001  a    64,500,000        1,101,073               17.08
    64,500,001  a    64,600,000        1,102,973               17.09
    64,600,001  a    64,700,000        1,104,873               17.09
    64,700,001  a    64,800,000        1,106,773               17.09
    64,800,001  a    64,900,000        1,108,673               17.10
    64,900,001  a    65,000,000        1,110,573               17.10
    65,000,001  a    65,100,000        1,112,473               17.10
    65,100,001  a    65,200,000        1,114,373               17.10
    65,200,001  a    65,300,000        1,116,273               17.11
    65,300,001  a    65,400,000        1,118,173               17.11
    65,400,001  a    65,500,000        1,120,073               17.11
    65,500,001  a    65,600,000        1,121,973               17.12
    65,600,001  a    65,700,000        1,123,873               17.12
    65,700,001  a    65,800,000        1,125,773               17.12
    65,800,001  a    65,900,000        1,127,673               17.12
    65,900,001  a    66,000,000        1,129,573               17.13
    66,000,001  a    66,100,000        1,131,473               17.13
    66,100,001  a    66,200,000        1,133,373               17.13
    66,200,001  a    66,300,000        1,135,273               17.14
    66,300,001  a    66,400,000        1,137,173               17.14
    66,400,001  a    66,500,000        1,139,073               17.14
    66,500,001  a    66,600,000        1,140,973               17.14
    66,600,001  a    66,700,000        1,142,873               17.15
    66,700,001  a    66,800,000        1,144,773               17.15
    66,800,001  a    66,900,000        1,146,673               17.15
    66,900,001  a    67,000,000        1,148,573               17.16
    67,000,001  a    67,100,000        1,150,473               17.16
    67,100,001  a    67,200,000        1,152,373               17.16
    67,200,001  a    67,300,000        1,154,273               17.16
    67,300,001  a    67,400,000        1,156,173               17.17
    67,400,001  a    67,500,000        1,158,073               17.17
    67,500,001  a    67,600,000        1,159,973               17.17
    67,600,001  a    67,700,000        1,161,873               17.17
    67,700,001  a    67,800,000        1,163,773               17.18
    67,800,001  a    67,900,000        1,165,673               17.18
    67,900,001  a    68,000,000        1,167,573               17.18
    68,000,001  a    68,100,000        1,169,473               17.19
    68,100,001  a    68,200,000        1,171,373               17.19
    68,200,001  a    68,300,000        1,173,273               17.19
    68,300,001  a    68,400,000        1,175,173               17.19
    68,400,001  a    68,500,000        1,177,073               17.20
    68,500,001  a    68,600,000        1,178,973               17.20
    68,600,001  a    68,700,000        1,180,873               17.20
    68,700,001  a    68,800,000        1,182,773               17.20
    68,800,001  a    68,900,000        1,184,673               17.21
    68,900,001  a    69,000,000        1,186,573               17.21
    69,000,001  a    69,100,000        1,188,473               17.21
    69,100,001  a    69,200,000        1,190,373               17.21
    69,200,001  a    69,300,000        1,192,273               17.22
    69,300,001  a    69,400,000        1,194,173               17.22
    69,400,001  a    69,500,000        1,196,073               17.22
    69,500,001  a    69,600,000        1,197,973               17.22
    69,600,001  a    69,700,000        1,199,873               17.23
    69,700,001  a    69,800,000        1,201,773               17.23
    69,800,001  a    69,900,000        1,203,673               17.23
    69,900,001  a    70,000,000        1,205,573               17.23
    70,000,001  a    70,100,000        1,207,473               17.24
    70,100,001  a    70,200,000        1,209,373               17.24
    70,200,001  a    70,300,000        1,211,273               17.24
    70,300,001  a    70,400,000        1,213,173               17.24
    70,400,001  a    70,500,000        1,215,073               17.25
    70,500,001  a    70,600,000        1,216,973               17.25
    70,600,001  a    70,700,000        1,218,873               17.25
    70,700,001  a    70,800,000        1,220,773               17.25
    70,800,001  a    70,900,000        1,222,673               17.26
    70,900,001  a    71,000,000        1,224,573               17.26
    71,000,001  a    71,100,000        1,226,473               17.26
    71,100,001  a    71,200,000        1,228,373               17.26
    71,200,001  a    71,300,000        1,230,273               17.27
    71,300,001  a    71,400,000        1,232,173               17.27
    71,400,001  a    71,500,000        1,234,073               17.27
    71,500,001  a    71,600,000        1,235,973               17.27
    71,600,001  a    71,700,000        1,237,873               17.28
    71,700,001  a    71,800,000        1,239,773               17.28
    71,800,001  a    71,900,000        1,241,673               17.28
    71,900,001  a    72,000,000        1,243,573               17.28
    72,000,001  a    72,100,000        1,245,473               17.29
    72,100,001  a    72,200,000        1,247,373               17.29
    72,200,001  a    72,300,000        1,249,273               17.29
    72,300,001  a    72,400,000        1,251,173               17.29
    72,400,001  a    72,500,000        1,253,073               17.30
    72,500,001  a    72,600,000        1,254,973               17.30
    72,600,001  a    72,700,000        1,256,873               17.30
    72,700,001  a    72,800,000        1,258,773               17.30
    72,800,001  a    72,900,000        1,260,673               17.31
    72,900,001  a    73,000,000        1,262,573               17.31
    73,000,001  a    73,100,000        1,264,473               17.31
    73,100,001  a    73,200,000        1,266,373               17.31
    73,200,001  a    73,300,000        1,268,273               17.31
    73,300,001  a    73,400,000        1,270,173               17.32
    73,400,001  a    73,500,000        1,272,073               17.32
    73,500,001  a    73,600,000        1,273,973               17.32
    73,600,001  a    73,700,000        1,275,873               17.32
    73,700,001  a    73,800,000        1,277,773               17.33
    73,800,001  a    73,900,000        1,279,673               17.33
    73,900,001  a    74,000,000        1,281,573               17.33
    74,000,001  a    74,100,000        1,283,473               17.33
    74,100,001  a    74,200,000        1,285,373               17.33
    74,200,001  a    74,300,000        1,287,273               17.34
    74,300,001  a    74,400,000        1,289,173               17.34
    74,400,001  a    74,500,000        1,291,073               17.34
    74,500,001  a    74,600,000        1,292,973               17.34
    74,600,001  a    74,700,000        1,294,873               17.35
    74,700,001  a    74,800,000        1,296,773               17.35
    74,800,001  a    74,900,000        1,298,673               17.35
    74,900,001  a    75,000,000        1,300,573               17.35
    75,000,001  a    75,100,000        1,302,473               17.35
    75,100,001  a    75,200,000        1,304,373               17.36
    75,200,001  a    75,300,000        1,306,273               17.36
    75,300,001  a    75,400,000        1,308,173               17.36
    75,400,001  a    75,500,000        1,310,073               17.36
    75,500,001  a    75,600,000        1,311,973               17.37
    75,600,001  a    75,700,000        1,313,873               17.37
    75,700,001  a    75,800,000        1,315,773               17.37
    75,800,001  a    75,900,000        1,317,673               17.37
    75,900,001  a    76,000,000        1,319,573               17.37
    76,000,001  a    76,100,000        1,321,473               17.38
    76,100,001  a    76,200,000        1,323,373               17.38
    76,200,001  a    76,300,000        1,325,273               17.38
    76,300,001  a    76,400,000        1,327,173               17.38
    76,400,001  a    76,500,000        1,329,073               17.38
    76,500,001  a    76,600,000        1,330,973               17.39
    76,600,001  a    76,700,000        1,332,873               17.39
    76,700,001  a    76,800,000        1,334,773               17.39
    76,800,001  a    76,900,000        1,336,673               17.39
    76,900,001  a    77,000,000        1,338,573               17.40
    77,000,001  a    77,100,000        1,340,473               17.40
    77,100,001  a    77,200,000        1,342,373               17.40
    77,200,001  a    77,300,000        1,344,273               17.40
    77,300,001  a    77,400,000        1,346,173               17.40
    77,400,001  a    77,500,000        1,348,073               17.41
    77,500,001  a    77,600,000        1,349,973               17.41
    77,600,001  a    77,700,000        1,351,873               17.41
    77,700,001  a    77,800,000        1,353,773               17.41
    77,800,001  a    77,900,000        1,355,673               17.41
    77,900,001  a    78,000,000        1,357,573               17.42
    78,000,001  a    78,100,000        1,359,473               17.42
    78,100,001  a    78,200,000        1,361,373               17.42
    78,200,001  a    78,300,000        1,363,273               17.42
    78,300,001  a    78,400,000        1,365,173               17.42
    78,400,001  a    78,500,000        1,367,073               17.43
    78,500,001  a    78,600,000        1,368,973               17.43
    78,600,001  a    78,700,000        1,370,873               17.43
    78,700,001  a    78,800,000        1,372,773               17.43
    78,800,001  a    78,900,000        1,374,673               17.43
    78,900,001  a    79,000,000        1,376,573               17.44
    79,000,001  a    79,100,000        1,378,473               17.44
    79,100,001  a    79,200,000        1,380,373               17.44
    79,200,001  a    79,300,000        1,382,273               17.44
    79,300,001  a    79,400,000        1,384,173               17.44
    79,400,001  a    79,500,000        1,386,073               17.45
    79,500,001  a    79,600,000        1,387,973               17.45
    79,600,001  a    79,700,000        1,389,873               17.45
    79,700,001  a    79,800,000        1,391,773               17.45
    79,800,001  a    79,900,000        1,393,673               17.45
    79,900,001  a    80,000,000        1,395,573               17.46
    80,000,001  a    80,100,000        1,397,473               17.46
    80,100,001  a    80,200,000        1,399,373               17.46
    80,200,001  a    80,300,000        1,401,273               17.46
    80,300,001  a    80,400,000        1,403,173               17.46
    80,400,001  a    80,500,000        1,405,073               17.47
    80,500,001  a    80,600,000        1,406,973               17.47
    80,600,001  a    80,700,000        1,408,873               17.47
    80,700,001  a    80,800,000        1,410,773               17.47
    80,800,001  a    80,900,000        1,412,673               17.47
    80,900,001  a    81,000,000        1,414,573               17.47
    81,000,001  a    81,100,000        1,416,473               17.48
    81,100,001  a    81,200,000        1,418,373               17.48
    81,200,001  a    81,300,000        1,420,273               17.48
    81,300,001  a    81,400,000        1,422,173               17.48
    81,400,001  a    81,500,000        1,424,073               17.48
    81,500,001  a    81,600,000        1,425,973               17.49
    81,600,001  a    81,700,000        1,427,873               17.49
    81,700,001  a    81,800,000        1,429,773               17.49
    81,800,001  a    81,900,000        1,431,673               17.49
    81,900,001  a    82,000,000        1,433,573               17.49
    82,000,001  a    82,100,000        1,435,473               17.50
    82,100,001  a    82,200,000        1,437,373               17.50
    82,200,001  a    82,300,000        1,439,273               17.50
    82,300,001  a    82,400,000        1,441,173               17.50
    82,400,001  a    82,500,000        1,443,073               17.50
    82,500,001  a    82,600,000        1,444,973               17.50
    82,600,001  a    82,700,000        1,446,873               17.51
    82,700,001  a    82,800,000        1,448,773               17.51
    82,800,001  a    82,900,000        1,450,673               17.51
    82,900,001  a    83,000,000        1,452,573               17.51
    83,000,001  a    83,100,000        1,454,473               17.51
    83,100,001  a    83,200,000        1,456,373               17.52
    83,200,001  a    83,300,000        1,458,273               17.52
    83,300,001  a    83,400,000        1,460,173               17.52
    83,400,001  a    83,500,000        1,462,073               17.52
    83,500,001  a    83,600,000        1,463,973               17.52
    83,600,001  a    83,700,000        1,465,873               17.52
    83,700,001  a    83,800,000        1,467,773               17.53
    83,800,001  a    83,900,000        1,469,673               17.53
    83,900,001  a    84,000,000        1,471,573               17.53
    84,000,001  a    84,100,000        1,473,473               17.53
    84,100,001  a    84,200,000        1,475,373               17.53
    84,200,001  a    84,300,000        1,477,273               17.53
    84,300,001  a    84,400,000        1,479,173               17.54
    84,400,001  a    84,500,000        1,481,073               17.54
    84,500,001  a    84,600,000        1,482,973               17.54
    84,600,001  a    84,700,000        1,484,873               17.54
    84,700,001  a    84,800,000        1,486,773               17.54
    84,800,001  a    84,900,000        1,488,673               17.54
    84,900,001  a    85,000,000        1,490,573               17.55
    85,000,001  a    85,100,000        1,492,473               17.55
    85,100,001  a    85,200,000        1,494,373               17.55
    85,200,001  a    85,300,000        1,496,273               17.55
    85,300,001  a    85,400,000        1,498,173               17.55
    85,400,001  a    85,500,000        1,500,073               17.55
    85,500,001  a    85,600,000        1,501,973               17.56
    85,600,001  a    85,700,000        1,503,873               17.56
    85,700,001  a    85,800,000        1,505,773               17.56
    85,800,001  a    85,900,000        1,507,673               17.56
    85,900,001  a    86,000,000        1,509,573               17.56
    86,000,001  a    86,100,000        1,511,473               17.57
    86,100,001  a    86,200,000        1,513,373               17.57
    86,200,001  a    86,300,000        1,515,273               17.57
    86,300,001  a    86,400,000        1,517,173               17.57
    86,400,001  a    86,500,000        1,519,073               17.57
    86,500,001  a    86,600,000        1,520,973               17.57
    86,600,001  a    86,700,000        1,522,873               17.57
    86,700,001  a    86,800,000        1,524,773               17.58
    86,800,001  a    86,900,000        1,526,673               17.58
    86,900,001  a    87,000,000        1,528,573               17.58
    87,000,001  a    87,100,000        1,530,473               17.58
    87,100,001  a    87,200,000        1,532,373               17.58
    87,200,001  a    87,300,000        1,534,273               17.58
    87,300,001  a    87,400,000        1,536,173               17.59
    87,400,001  a    87,500,000        1,538,073               17.59
    87,500,001  a    87,600,000        1,539,973               17.59
    87,600,001  a    87,700,000        1,541,873               17.59
    87,700,001  a    87,800,000        1,543,773               17.59
    87,800,001  a    87,900,000        1,545,673               17.59
    87,900,001  a    88,000,000        1,547,573               17.60
    88,000,001  a    88,100,000        1,549,473               17.60
    88,100,001  a    88,200,000        1,551,373               17.60
    88,200,001  a    88,300,000        1,553,273               17.60
    88,300,001  a    88,400,000        1,555,173               17.60
    88,400,001  a    88,500,000        1,557,073               17.60
    88,500,001  a    88,600,000        1,558,973               17.61
    88,600,001  a    88,700,000        1,560,873               17.61
    88,700,001  a    88,800,000        1,562,773               17.61
    88,800,001  a    88,900,000        1,564,673               17.61
    88,900,001  a    89,000,000        1,566,573               17.61
    89,000,001  a    89,100,000        1,568,473               17.61
    89,100,001  a    89,200,000        1,570,373               17.61
    89,200,001  a    89,300,000        1,572,273               17.62
    89,300,001  a    89,400,000        1,574,173               17.62
    89,400,001  a    89,500,000        1,576,073               17.62
    89,500,001  a    89,600,000        1,577,973               17.62
    89,600,001  a    89,700,000        1,579,873               17.62
    89,700,001  a    89,800,000        1,581,773               17.62
    89,800,001  a    89,900,000        1,583,673               17.63
    89,900,001  a    90,000,000        1,585,573               17.63
    90,000,001  a    90,100,000        1,587,473               17.63
    90,100,001  a    90,200,000        1,589,373               17.63
    90,200,001  a    90,300,000        1,591,273               17.63
    90,300,001  a    90,400,000        1,593,173               17.63
    90,400,001  a    90,500,000        1,595,073               17.63
    90,500,001  a    90,600,000        1,596,973               17.64
    90,600,001  a    90,700,000        1,598,873               17.64
    90,700,001  a    90,800,000        1,600,773               17.64
    90,800,001  a    90,900,000        1,602,673               17.64
    90,900,001  a    91,000,000        1,604,573               17.64
    91,000,001  a    91,100,000        1,606,473               17.64
    91,100,001  a    91,200,000        1,608,373               17.65
    91,200,001  a    91,300,000        1,610,273               17.65
    91,300,001  a    91,400,000        1,612,173               17.65
    91,400,001  a    91,500,000        1,614,073               17.65
    91,500,001  a    91,600,000        1,615,973               17.65
    91,600,001  a    91,700,000        1,617,873               17.65
    91,700,001  a    91,800,000        1,619,773               17.65
    91,800,001  a    91,900,000        1,621,673               17.66
    91,900,001  a    92,000,000        1,623,573               17.66
    92,000,001  a    92,100,000        1,625,473               17.66
    92,100,001  a    92,200,000        1,627,373               17.66
    92,200,001  a    92,300,000        1,629,273               17.66
    92,300,001  a    92,400,000        1,631,173               17.66
    92,400,001  a    92,500,000        1,633,073               17.66
    92,500,001  a    92,600,000        1,634,973               17.67
    92,600,001  a    92,700,000        1,636,873               17.67
    92,700,001  a    92,800,000        1,638,773               17.67
    92,800,001  a    92,900,000        1,640,673               17.67
    92,900,001  a    93,000,000        1,642,573               17.67
    93,000,001  a    93,100,000        1,644,473               17.67
    93,100,001  a    93,200,000        1,646,373               17.67
    93,200,001  a    93,300,000        1,648,273               17.68
    93,300,001  a    93,400,000        1,650,173               17.68
    93,400,001  a    93,500,000        1,652,073               17.68
    93,500,001  a    93,600,000        1,653,973               17.68
    93,600,001  a    93,700,000        1,655,873               17.68
    93,700,001  a    93,800,000        1,657,773               17.68
    93,800,001  a    93,900,000        1,659,673               17.68
    93,900,001  a    94,000,000        1,661,573               17.69
    94,000,001  a    94,100,000        1,663,473               17.69
    94,100,001  a    94,200,000        1,665,373               17.69
    94,200,001  a    94,300,000        1,667,273               17.69
    94,300,001  a    94,400,000        1,669,173               17.69
    94,400,001  a    94,500,000        1,671,073               17.69
    94,500,001  a    94,600,000        1,672,973               17.69
    94,600,001  a    94,700,000        1,674,873               17.70
    94,700,001  a    94,800,000        1,676,773               17.70
    94,800,001  a    94,900,000        1,678,673               17.70
    94,900,001  a    95,000,000        1,680,573               17.70
    95,000,001  a    95,100,000        1,682,473               17.70
    95,100,001  a    95,200,000        1,684,373               17.70
    95,200,001  a    95,300,000        1,686,273               17.70
    95,300,001  a    95,400,000        1,688,173               17.71
    95,400,001  a    95,500,000        1,690,073               17.71
    95,500,001  a    95,600,000        1,691,973               17.71
    95,600,001  a    95,700,000        1,693,873               17.71
    95,700,001  a    95,800,000        1,695,773               17.71
    95,800,001  a    95,900,000        1,697,673               17.71
    95,900,001  a    96,000,000        1,699,573               17.71
    96,000,001  a    96,100,000        1,701,473               17.71
    96,100,001  a    96,200,000        1,703,373               17.72
    96,200,001  a    96,300,000        1,705,273               17.72
    96,300,001  a    96,400,000        1,707,173               17.72
    96,400,001  a    96,500,000        1,709,073               17.72
    96,500,001  a    96,600,000        1,710,973               17.72
    96,600,001  a    96,700,000        1,712,873               17.72
    96,700,001  a    96,800,000        1,714,773               17.72
    96,800,001  a    96,900,000        1,716,673               17.73
    96,900,001  a    97,000,000        1,718,573               17.73
    97,000,001  a    97,100,000        1,720,473               17.73
    97,100,001  a    97,200,000        1,722,373               17.73
    97,200,001  a    97,300,000        1,724,273               17.73
    97,300,001  a    97,400,000        1,726,173               17.73
    97,400,001  a    97,500,000        1,728,073               17.73
    97,500,001  a    97,600,000        1,729,973               17.73
    97,600,001  a    97,700,000        1,731,873               17.74
    97,700,001  a    97,800,000        1,733,773               17.74
    97,800,001  a    97,900,000        1,735,673               17.74
    97,900,001  a    98,000,000        1,737,573               17.74
    98,000,001  a    98,100,000        1,739,473               17.74
    98,100,001  a    98,200,000        1,741,373               17.74
    98,200,001  a    98,300,000        1,743,273               17.74
    98,300,001  a    98,400,000        1,745,173               17.74
    98,400,001  a    98,500,000        1,747,073               17.75
    98,500,001  a    98,600,000        1,748,973               17.75
    98,600,001  a    98,700,000        1,750,873               17.75
    98,700,001  a    98,800,000        1,752,773               17.75
    98,800,001  a    98,900,000        1,754,673               17.75
    98,900,001  a    99,000,000        1,756,573               17.75
    99,000,001  a    99,100,000        1,758,473               17.75
    99,100,001  a    99,200,000        1,760,373               17.75
    99,200,001  a    99,300,000        1,762,273               17.76
    99,300,001  a    99,400,000        1,764,173               17.76
    99,400,001  a    99,500,000        1,766,073               17.76
    99,500,001  a    99,600,000        1,767,973               17.76
    99,600,001  a    99,700,000        1,769,873               17.76
    99,700,001  a    99,800,000        1,771,773               17.76
    99,800,001  a    99,900,000        1,773,673               17.76
    99,900,001  a  100,000,000        1,775,573               17.76
  100,000,001  a  100,100,000        1,777,473               17.77
  100,100,001  a  100,200,000        1,779,373               17.77
  100,200,001  a  100,300,000        1,781,273               17.77
  100,300,001  a  100,400,000        1,783,173               17.77
  100,400,001  a  100,500,000        1,785,073               17.77
  100,500,001  a  100,600,000        1,786,973               17.77
  100,600,001  a  100,700,000        1,788,873               17.77
  100,700,001  a  100,800,000        1,790,773               17.77
  100,800,001  a  100,900,000        1,792,673               17.78
  100,900,001  a  101,000,000        1,794,573               17.78
  101,000,001  a  101,100,000        1,796,473               17.78
  101,100,001  a  101,200,000        1,798,373               17.78
  101,200,001  a  101,300,000        1,800,273               17.78
  101,300,001  a  101,400,000        1,802,173               17.78
  101,400,001  a  101,500,000        1,804,073               17.78
  101,500,001  a  101,600,000        1,805,973               17.78
  101,600,001  a  101,700,000        1,807,873               17.79
  101,700,001  a  101,800,000        1,809,773               17.79
  101,800,001  a  101,900,000        1,811,673               17.79
  101,900,001  a  102,000,000        1,813,573               17.79
  102,000,001  a  102,100,000        1,815,473               17.79
  102,100,001  a  102,200,000        1,817,373               17.79
  102,200,001  a  102,300,000        1,819,273               17.79
  102,300,001  a  102,400,000        1,821,173               17.79
  102,400,001  a  102,500,000        1,823,073               17.79
  102,500,001  a  102,600,000        1,824,973               17.80
  102,600,001  a  102,700,000        1,826,873               17.80
  102,700,001  a  102,800,000        1,828,773               17.80
  102,800,001  a  102,900,000        1,830,673               17.80
  102,900,001  a  103,000,000        1,832,573               17.80
  103,000,001  a  103,100,000        1,834,473               17.80
  103,100,001  a  103,200,000        1,836,373               17.80
  103,200,001  a  103,300,000        1,838,273               17.80
  103,300,001  a  103,400,000        1,840,173               17.81
  103,400,001  a  103,500,000        1,842,073               17.81
  103,500,001  a  103,600,000        1,843,973               17.81
  103,600,001  a  103,700,000        1,845,873               17.81
  103,700,001  a  103,800,000        1,847,773               17.81
  103,800,001  a  103,900,000        1,849,673               17.81
  103,900,001  a  104,000,000        1,851,573               17.81
  104,000,001  a  104,100,000        1,853,473               17.81
  104,100,001  a  104,200,000        1,855,373               17.81
  104,200,001  a  104,300,000        1,857,273               17.82
  104,300,001  a  104,400,000        1,859,173               17.82
  104,400,001  a  104,500,000        1,861,073               17.82
  104,500,001  a  104,600,000        1,862,973               17.82
  104,600,001  a  104,700,000        1,864,873               17.82
  104,700,001  a  104,800,000        1,866,773               17.82
  104,800,001  a  104,900,000        1,868,673               17.82
  104,900,001  a  105,000,000        1,870,573               17.82
  105,000,001  a  105,100,000        1,872,473               17.82
  105,100,001  a  105,200,000        1,874,373               17.83
  105,200,001  a  105,300,000        1,876,273               17.83
  105,300,001  a  105,400,000        1,878,173               17.83
  105,400,001  a  105,500,000        1,880,073               17.83
  105,500,001  a  105,600,000        1,881,973               17.83
  105,600,001  a  105,700,000        1,883,873               17.83
  105,700,001  a  105,800,000        1,885,773               17.83
  105,800,001  a  105,900,000        1,887,673               17.83
  105,900,001  a  106,000,000        1,889,573               17.83
  106,000,001  a  106,100,000        1,891,473               17.84
  106,100,001  a  106,200,000        1,893,373               17.84
  106,200,001  a  106,300,000        1,895,273               17.84
  106,300,001  a  106,400,000        1,897,173               17.84
  106,400,001  a  106,500,000        1,899,073               17.84
  106,500,001  a  106,600,000        1,900,973               17.84
  106,600,001  a  106,700,000        1,902,873               17.84
  106,700,001  a  106,800,000        1,904,773               17.84
  106,800,001  a  106,900,000        1,906,673               17.84
  106,900,001  a  107,000,000        1,908,573               17.85
  107,000,001  a  107,100,000        1,910,473               17.85
  107,100,001  a  107,200,000        1,912,373               17.85
  107,200,001  a  107,300,000        1,914,273               17.85
  107,300,001  a  107,400,000        1,916,173               17.85
  107,400,001  a  107,500,000        1,918,073               17.85
  107,500,001  a  107,600,000        1,919,973               17.85
  107,600,001  a  107,700,000        1,921,873               17.85
  107,700,001  a  107,800,000        1,923,773               17.85
  107,800,001  a  107,900,000        1,925,673               17.86
  107,900,001  a  108,000,000        1,927,573               17.86
  108,000,001  a  108,100,000        1,929,473               17.86
  108,100,001  a  108,200,000        1,931,373               17.86
  108,200,001  a  108,300,000        1,933,273               17.86
  108,300,001  a  108,400,000        1,935,173               17.86
  108,400,001  a  108,500,000        1,937,073               17.86
  108,500,001  a  108,600,000        1,938,973               17.86
  108,600,001  a  108,700,000        1,940,873               17.86
  108,700,001  a  108,800,000        1,942,773               17.86
  108,800,001  a  108,900,000        1,944,673               17.87
  108,900,001  a  109,000,000        1,946,573               17.87
  109,000,001  a  109,100,000        1,948,473               17.87
  109,100,001  a  109,200,000        1,950,373               17.87
  109,200,001  a  109,300,000        1,952,273               17.87
  109,300,001  a  109,400,000        1,954,173               17.87
  109,400,001  a  109,500,000        1,956,073               17.87
  109,500,001  a  109,600,000        1,957,973               17.87
  109,600,001  a  109,700,000        1,959,873               17.87
  109,700,001  a  109,800,000        1,961,773               17.87
  109,800,001  a  109,900,000        1,963,673               17.88
  109,900,001  a  110,000,000        1,965,573               17.88
  110,000,001  a  110,100,000        1,967,473               17.88
  110,100,001  a  110,200,000        1,969,373               17.88
  110,200,001  a  110,300,000        1,971,273               17.88
  110,300,001  a  110,400,000        1,973,173               17.88
  110,400,001  a  110,500,000        1,975,073               17.88
  110,500,001  a  110,600,000        1,976,973               17.88
  110,600,001  a  110,700,000        1,978,873               17.88
  110,700,001  a  110,800,000        1,980,773               17.89
  110,800,001  a  110,900,000        1,982,673               17.89
  110,900,001  a  111,000,000        1,984,573               17.89
  111,000,001  a  111,100,000        1,986,473               17.89
  111,100,001  a  111,200,000        1,988,373               17.89
  111,200,001  a  111,300,000        1,990,273               17.89
  111,300,001  a  111,400,000        1,992,173               17.89
  111,400,001  a  111,500,000        1,994,073               17.89
  111,500,001  a  111,600,000        1,995,973               17.89
  111,600,001  a  111,700,000        1,997,873               17.89
  111,700,001  a  111,800,000        1,999,773               17.90
  111,800,001  a  111,900,000        2,001,673               17.90
  111,900,001  a  112,000,000        2,003,573               17.90
  112,000,001  a  112,100,000        2,005,473               17.90
  112,100,001  a  112,200,000        2,007,373               17.90
  112,200,001  a  112,300,000        2,009,273               17.90
  112,300,001  a  112,400,000        2,011,173               17.90
  112,400,001  a  112,500,000        2,013,073               17.90
  112,500,001  a  112,600,000        2,014,973               17.90
  112,600,001  a  112,700,000        2,016,873               17.90
  112,700,001  a  112,800,000        2,018,773               17.90
  112,800,001  a  112,900,000        2,020,673               17.91
  112,900,001  a  113,000,000        2,022,573               17.91
  113,000,001  a  113,100,000        2,024,473               17.91
  113,100,001  a  113,200,000        2,026,373               17.91
  113,200,001  a  113,300,000        2,028,273               17.91
  113,300,001  a  113,400,000        2,030,173               17.91
  113,400,001  a  113,500,000        2,032,073               17.91
  113,500,001  a  113,600,000        2,033,973               17.91
  113,600,001  a  113,700,000        2,035,873               17.91
  113,700,001  a  113,800,000        2,037,773               17.91
  113,800,001  a  113,900,000        2,039,673               17.92
  113,900,001  a  114,000,000        2,041,573               17.92
  114,000,001  a  114,100,000        2,043,473               17.92
  114,100,001  a  114,200,000        2,045,373               17.92
  114,200,001  a  114,300,000        2,047,273               17.92
  114,300,001  a  114,400,000        2,049,173               17.92
  114,400,001  a  114,500,000        2,051,073               17.92
  114,500,001  a  114,600,000        2,052,973               17.92
  114,600,001  a  114,700,000        2,054,873               17.92
  114,700,001  a  114,800,000        2,056,773               17.92
  114,800,001  a  114,900,000        2,058,673               17.92
  114,900,001  a  115,000,000        2,060,573               17.93
  115,000,001  a  115,100,000        2,062,473               17.93
  115,100,001  a  115,200,000        2,064,373               17.93
  115,200,001  a  115,300,000        2,066,273               17.93
  115,300,001  a  115,400,000        2,068,173               17.93
  115,400,001  a  115,500,000        2,070,073               17.93
  115,500,001  a  115,600,000        2,071,973               17.93
  115,600,001  a  115,700,000        2,073,873               17.93
  115,700,001  a  115,800,000        2,075,773               17.93
  115,800,001  a  115,900,000        2,077,673               17.93
  115,900,001  a  116,000,000        2,079,573               17.94
  116,000,001  a  116,100,000        2,081,473               17.94
  116,100,001  a  116,200,000        2,083,373               17.94
  116,200,001  a  116,300,000        2,085,273               17.94
  116,300,001  a  116,400,000        2,087,173               17.94
  116,400,001  a  116,500,000        2,089,073               17.94
  116,500,001  a  116,600,000        2,090,973               17.94
  116,600,001  a  116,700,000        2,092,873               17.94
  116,700,001  a  116,800,000        2,094,773               17.94
  116,800,001  a  116,900,000        2,096,673               17.94
  116,900,001  a  117,000,000        2,098,573               17.94
  117,000,001  a  117,100,000        2,100,473               17.95
  117,100,001  a  117,200,000        2,102,373               17.95
  117,200,001  a  117,300,000        2,104,273               17.95
  117,300,001  a  117,400,000        2,106,173               17.95
  117,400,001  a  117,500,000        2,108,073               17.95
  117,500,001  a  117,600,000        2,109,973               17.95
  117,600,001  a  117,700,000        2,111,873               17.95
  117,700,001  a  117,800,000        2,113,773               17.95
  117,800,001  a  117,900,000        2,115,673               17.95
  117,900,001  a  118,000,000        2,117,573               17.95
  118,000,001  a  118,100,000        2,119,473               17.95
  118,100,001  a  118,200,000        2,121,373               17.95
  118,200,001  a  118,300,000        2,123,273               17.96
  118,300,001  a  118,400,000        2,125,173               17.96
  118,400,001  a  118,500,000        2,127,073               17.96
  118,500,001  a  118,600,000        2,128,973               17.96
  118,600,001  a  118,700,000        2,130,873               17.96
  118,700,001  a  118,800,000        2,132,773               17.96
  118,800,001  a  118,900,000        2,134,673               17.96
  118,900,001  a  119,000,000        2,136,573               17.96
  119,000,001  a  119,100,000        2,138,473               17.96
  119,100,001  a  119,200,000        2,140,373               17.96
  119,200,001  a  119,300,000        2,142,273               17.96
  119,300,001  a  119,400,000        2,144,173               17.97
  119,400,001  a  119,500,000        2,146,073               17.97
  119,500,001  a  119,600,000        2,147,973               17.97
  119,600,001  a  119,700,000        2,149,873               17.97
  119,700,001  a  119,800,000        2,151,773               17.97
  119,800,001  a  119,900,000        2,153,673               17.97
  119,900,001  a  120,000,000        2,155,573               17.97
  120,000,001  a  120,100,000        2,157,473               17.97
  120,100,001  a  120,200,000        2,159,373               17.97
  120,200,001  a  120,300,000        2,161,273               17.97
  120,300,001  a  120,400,000        2,163,173               17.97
  120,400,001  a  120,500,000        2,165,073               17.97
  120,500,001  a  120,600,000        2,166,973               17.98
  120,600,001  a  120,700,000        2,168,873               17.98
  120,700,001  a  120,800,000        2,170,773               17.98
  120,800,001  a  120,900,000        2,172,673               17.98
  120,900,001  a  121,000,000        2,174,573               17.98
  121,000,001  a  121,100,000        2,176,473               17.98
  121,100,001  a  121,200,000        2,178,373               17.98
  121,200,001  a  121,300,000        2,180,273               17.98
  121,300,001  a  121,400,000        2,182,173               17.98
  121,400,001  a  121,500,000        2,184,073               17.98
  121,500,001  a  121,600,000        2,185,973               17.98
  121,600,001  a  121,700,000        2,187,873               17.98
  121,700,001  a  121,800,000        2,189,773               17.99
  121,800,001  a  121,900,000        2,191,673               17.99
  121,900,001  a  122,000,000        2,193,573               17.99
  122,000,001  a  122,100,000        2,195,473               17.99
  122,100,001  a  122,200,000        2,197,373               17.99
  122,200,001  a  122,300,000        2,199,273               17.99
  122,300,001  a  122,400,000        2,201,173               17.99
  122,400,001  a  122,500,000        2,203,073               17.99
  122,500,001  a  122,600,000        2,204,973               17.99
  122,600,001  a  122,700,000        2,206,873               17.99
  122,700,001  a  122,800,000        2,208,773               17.99
  122,800,001  a  122,900,000        2,210,673               17.99
  122,900,001  en adelante  123,000,000        2,210,673
 Más el 18% del exceso sobre 122.900.000

III. Otros valores absolutos reajustados para el año gravable de 1988.

 Valor Año Valor
  Base Base1988
Norma 
  
Decreto 2053 de 1974 
Artículo 95. Descuento por donaciones, 
requisitos: 
Numeral 3. Manejar en cuenta corriente 
ingresos y gastos mayores de                      1,000 1974               10,000
Artículo 98. Descuento por reforestación. 
Inversión máxima por cada árbol.                              3 1974                       30
  
Decreto 2595 de 1979 
Artículo 28. Anticipo sobre impuestos de 
ganacias ocasionales: 
Inciso 1. Por concepto de asignaciones 
en dinero por causa de muerte para le- 
gitimarios y cónyuges, 5% sobre el valor  
que exceda de                 500,000 1979          2,800,000
  
Ley 32 de 1983 
Artículo 2. Exención de impuestos a  
inversionistas. 
Inciso 1. Exenta la inversión totalmente  
nueva en empresas dedicadas exclusi- 
vamente a la industria editorial hasta            30,000,000 1983       72,300,000
Inciso 2. Exentos los dividendos, partici- 
paciones o utilidades de personas hasta 
por                 300,000 1983             720,000
Artículo 3. Exención de impuestos a               
autores 
Inciso 1. Exentos los ingresos por con- 
cepto de derechos de autor que reciban  
los autores nacionales por libros edita- 
dos en Colombia, por cada título y por  
cada año en cuantía de                 300,000 1983             720,000
Inciso 3. Exentos los pagos de regalías  
y anticipos por derechos de autor hechos  
por editores colombianos a titulares resi- 
dentes en el extranjero hasta por                 300,000 1983             720,000
  
Decreto 353 de 1984 
Artículo 11.  
Inciso 3. En el caso de industrias extrac- 
tivas de recursos naturales no renovables,  
la etapa de ensayos y puesta en marcha  
será máximo de 48 meses, cuando el valor  
total de inversión a la terminación de la  
etapa de construcción, instalación y montaje  
sea superior a      1,500,000,000 1983  3,612,600,000
  
Ley 075 de 1986 
Artículo 35. Están gravados con el impuesto 
sobre la renta y complementarios la totalidad 
de los pagos o abonos en cuenta provenientes  
de la relación laboral o legal y reglamentaria, 
con excepción de: 
Numeral 4. El auxilio de cesantía y los intere- 
ses sobre cesantías, siempre y cuando sean 
recibidos por trabajadores cuyo ingreso men- 
sual promedio en los seis últimos meses de 
vinculación laboral no exceda de                 300,000 1986             430,000
Si excede de este valor la parte gravada se  
determina así: 
Salario mensual promedio: Parte no gravada  
Entre $430.001 y $510.000 el 90%  
Entre $510.001 y $580.000 el 80%  
Entre $580.001 y $650.000 el 60%  
Entre $650.001 y $720.000 el 40%  
Entre $720.001 y $790.000 el 20%  
De $790.001 en adelante el 0%  
Numeral 5. Están exentos los ingresos recibi- 
dos por concepto de pensiones de jubilación, 
vejez o invalidez, hasta                 170,000 1986             250,000
mensuales 
Cuando los ingresos correspondan a pactos 
únicos por concepto de futuras pensiones de 
jubilación estará exento el valor presente de los 
pagos mensuales hasta                 170,000 1986             250,000
Artículo 72. Exención para asignación por cau- 
sa de muerte y porción conyugal              1,000,000 1986          1,450,000
Sin perjuicio del primer gravado con tarifa del 
0% está exento el primer              1,000,000 1986          1,450,000
del valor de las asignaciones por causa de 
muerte o porción conyugal que reciban los le- 
gitimarios o el cónyuge, según el caso. 
Cuando se trate de herencias o legados recibi- 
dos por no legitimarios estará exento el 20%  
del valor recibido sin exceder de              1,000,000 1986          1,450,000
  
Decreto 2503 de 1987 
Artículo 2. No deben presentar declaración de 
renta las personas naturales y sucesiones ilí- 
quidas que hayan obtenido ingresos brutos infe- 
riores a              1,200,000 1987          1,500,000
y que el patrimonio bruto sea inferior a                 700,000 1987             900,000
Artículo 3. Requisitos de los asalariados no 
declarantes: 
  - Que el patrimonio bruto no exceda de 
              7,000,000 1987          8,700,000
 - Que no haya recibido ingresos superiores a 
              4,700,000 1987          5,800,000
Artículos 4, 5, 6, 7 y 9 
Obligación de presentar las declaraciones tri- 
butarias firmadas por contador público, cuando 
los ingresos brutos o el patrimonio bruto exce- 
dan de          100,000,000 1987     124,000,000
Artículo 17. Obligación de suministrar informa- 
ción: 
a) Cuando las consignaciones bancarias y de- 
más operaciones excedan de              6,000,000 1988          6,000,000
b) Cuando las adquisiciones con tarjera de cré 
dito excedan de              1,000,000 1988          1,000,000
c) Cuando las ventas efecutuadas con tarjeta  
de crédito excedan de              6,000,000 1988          6,000,000
Artículo 18. Información de notarios, cuando la 
cuantía de la enajenación sea superior a 
              2,000,000 1988          2,000,000
Artículo 20. Los comisionistas de bolsa, cuan- 
do la enajenación o adquisición de acciones y  
demás papeles, excedan de            10,000,000 1988       10,000,000
Artículo 21. Información que debe suministrarse 
cuando haya solicitud expresa de la Dirección 
de Impuestos. 
Literal e) Beneficiarios de pagos o abonos,  
cuando el valor acumulado exceda de                    50,000 1987               62,000
Literal f) iIdentificación de quienes recibieron 
ingresos cuando el valor individual del ingreso 
exceda de                 500,000 1987             620,000
Literal j) Descripción de activos fijos adquiridos 
en el año cuyo costo fiscal exceda de                 500,000 1987             620,000
Par. 2. La información debe suministrarse en 
medios magnéticos, si el patrimonio bruto es 
superior a          200,000,000 1987     247,000,000
o los ingresos brutos excedan de          400,000,000 1987     495,000,000
Artículo 23. El comprobante interno en el cual 
se registren global o individualmente las opera- 
cionesdiarias,reemplazalafactura, si además de  
cumplir los demás requisitos exigidos los ingre- 
sos netos de la actividad comercial no excedan 
de              7,000,000 1988          7,000,000
Que su patrimonio bruto en el año anterior, no 
exceda de            19,500,000 1988       19,500,000
Quienes sin sercomerciantes enajenen bienes 
producto de la actividad agrícola o ganadera de- 
ben expedir factura o documento equivalente 
cuando la cuantía dela operación sea superior 
a                 100,000 1988             100,000
Artículo 35. Sanción por inscripción extemporá- 
nea en el Registro Nacional de Vendedores por  
cada año o fracción                    10,000 1988               10,000
Si es de régimen simplificado                      5,000 1988                 5,000
Artículo 60. Sanción por falta de inscripción en 
el Registro Nacional de Vendedores, por cada 
año o fracción                    20,000 1988               20,000
Si es de régimen simplificado                    10,000 1988               10,000
Artículo 64. Valor máximo de la sanción por  
libros de contabilidad            20,000,000 1988       20,000,000
Artículo 65. Sanción máxima por expedir factu- 
ras sin requisitos              1,000,000 1988          1,000,000
Artículo 72. Valor mínimo de cualquier sanción 
                    10,000 1988               10,000
Artículo 86. Se pueden aceptar garantías perso- 
nales, en el acuerdo de pago cuando la deuda 
no sea superior a              2,000,000 1988          2,000,000
Artículo 120. Los funcionarios ante quienes se 
adelante o tramiten sucesiones deben informar 
a la oficina de Cobranzas, cuando el avalúo o va- 
lor de los bienes exceda de                 700,000 1988             700,000
Artículo 128. Sanciones a bancos y demás en- 
tidades autorizadas para recaudar impuestos: 
del numeral 1) hasta                      1,000 1988                 1,000
del numeral 2) hasta                      1,000 1988                 1,000
del numeral 3) hasta                      1,000 1988                 1,000
Artículo 129.Otras sanciones a entidades auto- 
rizadas para recaudar impuestos: 
del numeral 1) hasta                      1,000 1988                 1,000
del numeral 2) hasta                      2,000 1988                 2,000
del numeral 3) hasta                      3,000 1988                 3,000
Artículo 130. Sanción cuando la información que 
deban entregar las entidades autorizadas para 
recaudar impuestos sea extemporánea, hasta                    20,000 1988               20,000
  
Impuesto sobre las ventas 
  
Decreto 3541 de 1983 
Artículo 35. Los valores de ingresosnetos pro- 
venientes de la actividad comercial del año 1987 
y patrimonio bruto fiscal a 31 de diciembre del 
mismo año, que se tendrán en cuenta a partir 
de 1988 para ubicarse de +X"X el régimen sim- 
plificado, serán: 
Ingresos netos              3,600,000 1983          8,700,000
Patrimonio bruto fiscal            10,000,000 1983       24,100,000
Artículo 37. Las cuotas fijas computables para  
la determinación del impuesto de los responsa- 
bles que se encuentren dentro del régimen sim- 
plificado son las contenidas en la siguiente 
tabla: 

Ingresos netos del año 1987 provenientes de la actividad comercial.

 INTERVALOS  Cuota fija anual
 Primera Columna  Segunda Columna  para 1988
 $  $
Entre                             -   y                    420,000                          -   
entre                  420,001 y                    630,000                 42,000
entre                  630,001 y                    840,000                 59,000
entre                  840,001 y                1,000,000                 74,000
entre               1,000,001 y                1,300,000                 92,000
entre               1,300,001 y                1,500,000               112,000
entre               1,500,001 y                1,700,000               128,000
entre               1,700,001 y                1,900,000               144,000
entre               1,900,001 y                2,100,000               160,000
entre               2,100,001 y                2,300,000               176,000
entre               2,300,001 y                2,500,000               192,000
entre               2,500,001 y                2,700,000               208,000
entre               2,700,001 y                2,900,000               224,000
entre               2,900,001 y                3,100,000               240,000
entre               3,100,001 y                3,300,000               256,000
entre               3,300,001 y                3,600,000               276,000
entre               3,600,001 y                3,800,000               296,000
entre               3,800,001 y                4,000,000               312,000
entre               4,000,001 y                4,200,000               328,000
entre               4,200,001 y                4,400,000               344,000
entre               4,400,001 y                4,600,000               360,000
entre               4,600,001 y                4,800,000               376,000
entre               4,800,001 y                5,000,000               392,000
entre               5,000,001 y                5,200,000               408,000
entre               5,200,001 y                5,400,000               424,000
entre               5,400,001 y                5,600,000               440,000
entre               5,600,001 y                5,900,000               460,000
entre               5,900,001 y                6,100,000               480,000
entre               6,100,001 y                6,300,000               496,000
entre               6,300,001 y                6,500,000               512,000
entre               6,500,001 y                6,700,000               528,000
entre               6,700,001 y                6,900,000               544,000
entre               6,900,001 y                7,100,000               560,000
entre               7,100,001 y                7,300,000               576,000
entre               7,300,001 y                7,500,000               592,000
Par. 2. Cuando los ingreos netos provenientes 
de la actividad comercial de la actividad comer- 
cial durante 1988 sean superiores a              3,600,000 1983          8,700,000
Los responsables del régimen simplificado de- 
terminarán el impuesto en la forma y condicio- 
nes establecidas para los responsables del ré- 
gimen común. 
  
Ley 9 de 1983 
Artículo 90. Suspensión facultad contador o re- 
visor fiscal para firmar declaraciones o certificar 
estados financieros: 
Cuandola providencia que agota la vía guberna- 
tiva determina un mayor valor por impuesto del 
20% o más, en relación con el impuesto deter- 
minado en la liquidación privada, sin que en  
ningún caso sea inferior a                 300,000 1983             720,000
y dicho valor se origine en inexactitud de los  
datos contables consignados en la declaración 
tributaria 
  
Decreto 2715 de 1983 
Artículo 1. Cuantías no sometidas a retención. 
Inciso 1. A partir de la vigencia del presente de- 
cretono habrá retención en la fuente por pagos 
o abonos en cuenta por intereses en cuentas  
de ahorro Upac, cuando el interés diario sea 
inferior a                              7 1983                       17
Inciso 2. A partir de la vigencia del presente de- 
creto no habrá retención por pagos o abonos  
por intereses en cuentas deahorro diferentes de 
Upac, en establecimientos vigilados por la Su- 
perintendencia Bancaria, cuando el interés dia- 
rio sea inferior a                           27 1983                       65
  
Decreto 2775 de 1983 
Artículo 2. No habrá retención en la fuente en  
pagos o abonos en cuenta por concepto de in- 
tereses provenientes de valores de cesión de ti- 
tulos de capitalización o de beneficios o partici- 
pación de utilidades en seguros de vida, cuando 
elpago o abono corresponda a un interés diario  
inferior a                           17 1983                       41
Artículo 6. No se efectuará retención en la fuente 
sobre los pagos o abonos en cuenta por concep- 
to de "servicios" cuya cuantía sea inferior a                      2,000 1983                 5,000
  
Decreto 3541 de 1983 
Artículo 29. Cuando los valores objeto de reinte- 
gro n se cancelen dentro del mes siguiente a su 
imposición, se aplicará arresto a razón de un día 
por cada                         500 1984                 1,000
Artículo 55. Sanciones. 
Cuando la inexactitud se refiera al nombre o ra- 
zón social, o al número de identificación tributa- 
ria, la multa se graduará según la capacidad  
económica del responsable, sin que en ningún 
caso sea inferior a                      2,000 1984                 4,200
ni superior a                 100,000 1984             210,000
Cuando la multa no se cancele dentro del mes 
siguiente a su imposición, será convertible en 
arresto a razón de un día por cada                         500 1984                 1,000
  
Ley 075 de 1986 
Artículo 7. 
Par. 1. Retención sobre cesantías, e intereses 
Sobre cesantías, cuando el ingreso mensual  
promedio del trabajador exceda de                 300,000 1986             430,000
  
Decreto 535 de 1987 
Artículo 8. En el caso de loterías no se hará re- 
tención cuando el pago o abono en cuenta sea 
inferior a                    30,000 1987               37,000

ARTÍCULO 2o. El presente Decreto rige a partir de la fecha de su publicación.

PUBLÍQUESE, COMUNÍQUESE Y CÚMPLASE.

Dado en Bogotá, D. E., a 30 de diciembre de 1987.

VIRGILIO BARCO

El Ministro de Hacienda y Crédito Público,

LUIS FERNANDO ALARCÓN MANTILLA.

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