Thank you for your request under the Freedom of Information Act (the Act) of 7 th November 2011.

Transcription

1 14 th December 2011 Freedom of Information Act 2000 RFI Thank you for your request under the Freedom of Information Act (the Act) of 7 th November BBC North's objective is to serve and represent audiences across the whole of the UK. It will deliver locally produced, high quality content for every platform using the latest innovations in technology. BBC North will also lead the way in training and developing local talent, building on the rich mix of skills and experience already available in the North of England. It will also forge new partnerships with organisations across the North of England to bring the BBC closer to the public. BBC North has been operational since May 2011 and started broadcasting live from the site in September of this year. It is the BBC s new base in the North of England and is the home of BBC Children s, BBC Radio 5 live and BBC Sport as well as individual departments which were based at BBC Manchester where programmes such as Dragon s Den, Question of Sport, Mastermind and the BBC s regional North West news and current affairs output was produced. In April 2012, the first phase of migration will be complete with the arrival of Breakfast News, the first network news programme to be broadcast outside London. The BBC recently announced that an additional 1,000 posts will move to MediaCityUK by the end of the current charter period, bringing the total number of staff based on-site to 3,300. BBC North will ultimately be responsible for thousands of hours of content for TV, radio and online and has already established a strong track record for investing in network programmes including Eric & Ernie, South Riding and United; digital content for BBC Children s Kicker Fund investment for Radio 5 live and BBC Sport and live events such as the award-winning Frankenstein s Wedding...Live In Leeds. You asked the following questions: I am looking for information about the amount of money given to BBC employees to relocate to Salford. Could you break this down by BBC building and location? For example, all staff in the Media Centre at White City. The attached Salford Enhanced Relocation Policy (Appendix A) outlines allowances payable to staff whose roles have been compulsorily relocated to Salford. Payments are in line with the BBC s relocation policy and HMRC guidelines, and are within the agreed budget. Relocation payments, to18 November 2011, are 1

2 Television Centre, London 5,220,509 (432 staff) Broadcast Centre, London 641,260 (58) Media Centre, London 354,715 (38) White City, London 158,473 (13) Other (e.g. Bush House. 79,266 (8) Wood Norton etc.) 6,454,223 (Total 549) Specifically, could you please provide me with the following details: 1. The exact amount, in pounds sterling, given to staff members to relocate to Salford and any changes to salary or promotions given to staff members who agreed to move. Staff moving to Salford have the same promotion and or salary progression opportunities as all other BBC employees. Promotions or changes to salary across the BBC are linked to increases in budgetary responsibility, job scope or numbers of staff managed: this applies to all staff across the BBC, regardless of their location or relocation situation. No changes to salary or promotions were given to staff as a consequence of an agreement to move to Salford. Please see Appendix B for a listing of all relocation payments received as at 18 November 2011, the date of our most recent monthly report, by those staff whose roles have either already moved or are in the process of moving to Salford. These payments are for the actual costs of the move and are in line with the relocation policy and the HMRC guidelines. 2. Please could you provide a breakdown of individual details: How much was given per person, what the individual's salary grade was before and after the move and how much additional money they were given. We understand the request for a breakdown by grade to relate to salary and promotion. No changes to salary or promotions were given to staff as a consequence of an agreement to move to Salford. If you require the list of relocation payments to be broken down by grade please let me know. Some parts of this request may be easier to answer than others, and should this prove to be the case I would ask that you release available data as soon as possible rather than hold up the entire request. If FOI requests of a similar nature have already been asked could you also please include your responses to those requests We do not have any similar FOI requests. Appeal Rights If you are not satisfied with this response you have the right to an internal review by a BBC senior manager or legal adviser. Please contact us at the address above, explaining what you would like us 2

3 to review and including your reference number. If you are not satisfied with the internal review, you can appeal to the Information Commissioner. The contact details are: Information Commissioner's Office, Wycliffe House, Water Lane, Wilmslow, Cheshire, SK9 5AF, telephone or see Yours sincerely, Peter Salmon, Director BBC North 3

4 Appendix A The BBC Salford Enhanced Relocation Policy Introduction As a result of its Building Public Value Strategy, the BBC is moving significant parts of the organisation out of London to the new MediaCityUK development in Salford. Employees whose work transfers to Salford as a result of this programme are being offered a package of financial and practical support designed to enable as many BBC staff as possible to take up opportunities in our new location. Further information is available via the BBC s MediaCityUK intranet site, and all staff are encouraged to contact their local HR team to discuss any queries specific to their own circumstances. What does a relocation package involve? The BBC has to operate within HMRC rules in offering any relocation assistance. The main elements of this Salford relocation package are: for all staff o assistance from a specialist relocation company (ie Cartus) o removal services using an approved supplier; o taxable relocation payment of 5,000; 1 o up to 350 to travel to Manchester to find temporary accommodation or for family visits (time off to be agreed with line managers); o partner job search support; o educational advice; for staff who are property owners o the choice of one of three relocation packages Homeowners Guaranteed Support Scheme Assisted Relocation Option Remote Location Allowance Who qualifies for this relocation package? If a role was brought into scope before January 2010, in order for a member of staff to qualify for the Salford enhanced relocation package they must have held a permanent contract in a relocating role by 30 September (nb this date was extended to 30 November for a limited number of roles in specific business areas). If a role has been brought into scope during 2010 then in order for a member of staff to qualify for the enhanced relocation package they must have a permanent contract in a relocating role by the close of the decision deadline for each area. For Learning Campaigns: 29 October 2010 For News, Vision, MC&A,FM&T: deadline dates will be added when available, but will be no less than six months from the date when staff are notified that their roles are to relocate this payment does not apply if you select the Remote Location Allowance

5 Section 1 If you are a Homeowner: Selling and Buying a Property What relocation support is available to staff who intend to sell their principal family residence and intend to buy a property at the new location? Three options are available to staff: 1. Homeowners Guaranteed Support Scheme 2. Assisted Relocation Option 3. Remote Location Allowance Option 1: Homeowners Guaranteed Support Scheme Two valuations of your property will be obtained from qualified chartered surveyors who will assess its value. Valuations for the purpose of the scheme will be based on the market value and will assume a willing buyer/willing seller transaction. Guaranteed Purchase Price (GPP) is the term used to describe the amount which will be offered to you under the scheme and will be up to 85% of the market valuation. It is subject to satisfactory title clearance and local searches. The GPP is calculated from the two valuation figures supplied by the instructed surveyors. Provided that both valuations are within 5% of each other, the figures will be used to assess the GPP. If the two valuations vary by more than 5%, a third surveyor will be instructed to provide an additional valuation. Once the result of this additional valuation is known, the GPP will be assessed taking into account all relevant information. The GPP will include any fixtures and fittings which form part of the freehold/leasehold of the property plus, with your agreement, any additional items to be sold with the property (e.g. carpets and curtains). Once the GPP has been calculated, an offer will be sent to you in writing. You will then have two weeks to decide, and to formally accept or refuse the offer. Exchange of contracts on a property in the new location must take place within three months or a further valuation may be deemed necessary and the GPP may be re-assessed. What happens if I accept the GPP offer? Cartus will instruct a solicitor, chosen from a panel of appointed solicitors, to act on its behalf in the purchase. You must also select a solicitor from this panel. On completion of the legal process, beneficial interest is transferred to Cartus via a Power of Attorney and you have no further responsibility for the upkeep, insurance or other associated costs of the property after that date. An estate agent will be appointed to market the property and to make recommendations (via Cartus) to the BBC about the asking price and acceptance of offers. You will be expected to allow access for viewings and ensure that the property is well presented at all times. In the unlikely event that this is not the case, you may be putting your relocation assistance at risk. Subject to the legal process being completed, monies will be released to you to enable the purchase of your new property. Monies will not be released until either: you are ready to exchange and/or complete on the purchase of a new property; or a third party has completed on the resale of your original property. Necessary Funds If the value of your new property is lower than the GPP, the BBC will only release sufficient funds to purchase the new property. The remaining amount due under the GPP will be released to you on the 5

6 sale of your existing property or after six months, whichever is earlier. During this period, you will be expected to retain the same level of mortgage as you held on your existing property, in order to balance the borrowing obligations between you and the BBC. Arrangements on Sale On conclusion of the sale of your original property to a third party, you will receive a minimum of the GPP figure. Should the sale price be lower than the GPP, the loss will be borne by the BBC. In the event that the sale price is higher than the GPP, you will receive up to 100% of the market valuation and if it sells for more than 100% of the market valuation any excess will be retained by the BBC to offset costs incurred. For example, if the market valuation of your property is 200,000, the GPP would be up to 85% ie up to 170,000. If the property sells for 160,000, the BBC will incur a 10,000 loss. If, on the other hand, the property sells for 210,000, you will receive the market value ( 200,000) and the BBC will retain the 10,000 to cover costs. The following costs will be reclaimable: Legal and other associated costs of selling and buying a property (e.g. Home Information Packs, search fees; reasonable building society charges; reasonable mortgage arrangement fees). NB legal fees will be reimbursed only if you use a solicitor from the appointed panel; Homebuyers Survey from the recommended supplier list. A full Building Survey may be agreed in exceptional circumstances. Stamp Duty (Stamp Duty Land Tax) based on the market valuation of the existing property plus a maximum of 10% ; reasonable temporary accommodation costs will be paid for up to three months; Duplicate costs for gas, electric, water rates and council tax. You can apply for a discount on council tax and essential utilities (this will only apply to standing charges if you are single and do not have a partner living in the old home); Reasonable estate agency fees up to 1.5% of the sale price provided the fee is agreed on a no sale no fee basis and is inclusive of advertising. The appointed agent must be a recommended panel supplier; removal services using an approved supplier; the BBC will not meet the penalty costs of redeeming a mortgage on a fixed or low rate unless you are prohibited from transferring the mortgage to the new property by your lender; a contribution of up to 3,000 towards household goods (e.g. carpets and curtains) if you are selling and buying a property. Option 2 Assisted Relocation Option If you decide not to take up the GPP for your property and you arrange the sale of the property yourself, the decision on any action taken regarding the marketing of the home will be yours. In addition, guidance from Cartus and use of their marketing assistance programme will be available. However any allowances (outlined below) are conditional on marketing the property at the market value; retaining records of your expenditure for tax purposes; and the need to notify Cartus of any offers made before making a decision to accept or reject them. What assistance will there be to sell the existing and buy the new property? The following costs will be reclaimable: Legal and other associated costs of selling and buying a property (e.g. Home Information Packs, search fees; reasonable building society charges; reasonable mortgage arrangement fees). NB legal fees will be reimbursed only if you use a solicitor from the appointed panel; Homebuyers Survey from the recommended supplier list. Full Building Survey may be agreed in exceptional circumstances; Stamp Duty (Stamp Duty Land Tax) based on the market valuation of the existing property plus a maximum of 10%; 6

7 reasonable temporary accommodation costs will be paid for up to six months; duplicate costs for gas, electric, water rates and council tax. You can apply for a discount on council tax and essential utilities (this will only apply to standing charges if you are single and do not have a partner living in the old home); reasonable Estate Agency Fees up to 1.5% of the sale price provided the fee is agreed on a no sale no fee basis and is inclusive of advertising. The appointed agent must be a recommended panel supplier; removal services using an approved supplier; the BBC will not meet the penalty costs of redeeming a mortgage on a fixed or low rate unless you are prohibited from transferring the mortgage to the new property by your lender; a contribution of up to 3,000 towards household goods (e.g. carpets and curtains) if you are selling and buying a property. In addition, you will be entitled to a one-off payment equal to 10% of your annual pensionable salary. This payment will be subject to Tax and NI deductions. Option 3. Remote Location Allowance The Remote Location Allowance is designed to allow staff greater flexibility over the timing of their move to the North West. Provided that you are a property owner, and intend to retain this property as your / your family s main home temporarily (often called the principal family residence), you may choose the Remote Location Allowance. Under the Remote Location Allowance, an appropriate work and travel pattern will be agreed between you and your line manager. The anticipated costs will then be used as the basis for calculating a taxable monthly allowance which will be payable for a maximum of two years. It is expected that the most cost-effective way of meeting this pattern will be chosen, and in any event the gross monthly figure will not exceed 1,900. If your circumstances change (either work, travel or housing arrangements), and therefore the basis on which any agreed amount has been calculated is not longer accurate, you should discuss the changes immediately with your line manager and any revision to the allowance will then be notified to payroll. During or at the end of the two year period, you may choose to relocate to the North West, in which case relocation support will be made available. The financial support will be capped at the 8,000 HMRC tax free threshold and cover expenditure on allowable expenses under HMRC rules, for example: legal and other associated costs of selling and buying a property (e.g. Home Information Packs, search fees; building society charges; mortgage arrangement fees); Homebuyers Survey from the appointed panel; reasonable Estate Agency Fees - the appointed agent must be selected from the approved panel; removal services using an approved supplier; penalty costs of redeeming a mortgage on a fixed or low rate if you are prohibited from transferring the mortgage to the new property by your lender. Section 2 Staff in Rented Accommodation If you are currently in rented accommodation, the following expenses will be reimbursed: reasonable temporary accommodation costs for up to four weeks. This period may be extended at the discretion of the BBC to reflect individual circumstances; removal services using an approved supplier; 7

8 Note : this support also applies to staff who are planning to purchase a property in the North West. No additional support is available to staff in these situations. Section 3 Relocation Support General Conditions Leaving the BBC If you voluntarily leave your position in Salford, or move elsewhere within the BBC, within 36 months of relocation, the BBC will recoup from you an element of the costs and any tax paid on relocation. The date of relocation is the date when the new position is taken up and the repayment terms are: Year 1: 100% of the relocation assistance (costs and tax); Years 2 & 3: the relocation assistance (costs and tax) on a sliding scale, where the amount repayable is reduced by 1/24 th per month e.g. staff who leave after 18 months of their relocation will be required to repay 18/24 of the costs and staff who leave after 30 months will be required to repay 6/24 of the costs Note; You will have to sign a declaration agreeing to these terms when accepting the relocation package. If you choose to apply for, and are successful in securing a role elsewhere in the BBC (including London) this repayment requirement still applies. If you select the Remote Location Allowance and are still in receipt of the monthly allowance there is no repayment due as at the point you leave the BBC or transfer to your new role the allowance would no longer be paid. However, if you relocate and receive the standard relocation package, the repayment terms would be in line with the policy at that time. Section 4 Relocation Support HMRC conditions To qualify for relocation under Her Majesty s Revenue and Customs rules, the following conditions apply: your existing home must not be within reasonable daily travelling distance of your new workplace. This is usually interpreted by the Revenue to mean that the relocation of the job must involve an increase in travel time of one hour, or a distance of 30 miles. However cases will be reviewed on an individual basis by the Revenue; your new home must be within a reasonable daily travelling distance of your new workplace. Any variations to this must be agreed by both your Divisional Director and the Head of BBC People for the project prior to purchasing and any additional tax costs may have to be borne by you; if you are selling property for relocation reasons, the property being sold must have been occupied as your main residence at some point in the two year period prior to relocating. This excludes holiday homes, second homes and any property belonging to a relative. You must own or co-own the property being sold; as it is a requirement of the tax legislation that you move your family unit to the new location (although it is not a requirement to sell the original residence), you will be required to certify that your whole family is relocating. If this is a mis-declaration, any subsequent tax liability may be sought from you; all costs of relocation must be incurred and met by the BBC within the tax year following that in which the change of location occurred. Costs met later than this deadline will generate a tax liability which will have to be met by you unless the delay is caused directly by the BBC or an extension has been approved. the BBC has a requirement to report all the financial assistance provided to each employee and it is therefore essential that details of all payments and amounts are processed by the relocation team and that they are notified about any other expenditure which has been reimbursed as part of the move. 8

9 Frequently Asked Questions 1. What does the 3 year payback period mean? If you voluntarily leave your position in Salford within 36 months of relocating, the BBC will recoup the relocation support (and any tax) paid to you on a sliding scale. The repayments would be: Within 12 months of start date: repay 100% of the relocation assistance (costs and tax) months after start date: repay the relocation assistance (costs and tax) on a sliding scale based on how much time remains in the payback period. For example, if you leave after 18 months of your relocation, you would be required to repay 18/24ths of the costs (as there would be 18 months remaining of the 3 year period) If you leave after 30 months you would be required to repay 6/24ths of the costs (as there would be 6 months remaining of the 3 year period). It is important that you are aware; You will have to sign a declaration agreeing to these terms when accepting the relocation package. If you choose to apply for, and are successful in securing a role elsewhere in the BBC (including London) this repayment requirement still applies. if you select the Remote Location Allowance and are still in receipt of the monthly allowance there is no repayment due as at the point you leave the BBC or transfer to your new role the allowance would no longer be paid. However, if you relocate and receive the standard relocation package, the repayment terms would be in line with the policy at that time. 2. When do I have to decide which relocation package is the right one for me? 4-6 months before your migration date you will begin discussions with Cartus around which relocation package is most suitable for your circumstances. For the majority of moving staff this will mean that conversations begin in late 2010 / early 2011, but for some early movers the conversations may take place before this time. 3. If I own my current property under a Shared Ownership scheme, am I eligible for the relocation benefits? There are a range of circumstances around Shared Ownership, each of which have different legal implications. If you own your property under shared ownership please contact your BBC People representative to discuss your individual situation. Homeowners Guaranteed Support Scheme 4. Under the scheme, who decides the asking price of my property? The initial asking price will be based on recommendations made by Cartus and the estate agent appointed by them to sell your property. 5. What are the benefits of the scheme? This scheme means that you will know, as soon as the valuation is made, the maximum amount you will be guaranteed to receive from the sale of your home. Effectively you can then pursue buying a new home in the North West as a first time buyer. 6. What if my property sells for more than the valuation price? Although the maximum guaranteed loan is 85% of the valuation of your home, once sold you will receive up to 100% of the market valuation. Any excess will be retained by the BBC to offset any costs incurred. For example, if the market valuation of your property is 200,000, the maximum guaranteed loan would be 170,000. If the property sells for 190,000 you will receive the additional 20,000. 9

10 If the property sells for 210,000, you will receive the market value ( 200,000) and the BBC will retain the extra 10, Does the BBC buy my house from me? No. Under the scheme you agree to give Power of Attorney to Cartus to allow them to market and sell your property and you retain ownership of your house until completion of a sale to a third party. Remote Location Allowance 8. If I opt for this scheme, when I move permanently to the North West, what relocation support am I eligible for? When you move permanently to the North West during, or at the end of, the maximum 2-year period of this scheme you would only be eligible for financial support on allowable expenses as per the HRMC definitions at that time. Currently the scheme operates to a capped amount, guided by the Inland Revenue s tax free allowance (currently 8,000). The tax free allowance applies as long as the expenditure is on items which are allowable and would be re-imbursed, via Cartus, against receipts for the expenditure. 9. What if my circumstances change eg my working pattern, travel or living arrangements? You must contact your line manager and BBC People representative if there are any changes to your circumstances that will impact on your agreed working pattern. 10. What's the earliest / latest people can move if they need to work around family, school term etc? This is dependent on business needs. It is expected that detailed conversations will take place between members of staff and line managers well in advance of the planned move. As a result the impact of any issues on the individual's ability to move at a particular point in time should be identified at the earliest opportunity and, if possible, a suitable date can be reached. Assisted Relocation Option 11. What is the benefit of this option? This scheme allows you to control the sale and purchase of properties yourself, while still being eligible for professional advice and support from Cartus. 12. What does the lump sum (10% of my salary) pay for? This payment reflects the personal risk you are taking in selling and buying a property in what could potentially be a tough property market. BBC North Standard Relocation Policy Introduction You will be eligible for this relocation assistance if, after 30 September 2009, you are appointed to a continuing contract which is moving to BBC North, and in accepting your role you have agreed to relocate. The BBC has to operate within HMRC rules in offering any relocation assistance more information is given in Section 4 on Page 2. Cartus Ltd is the relocation management company which has been engaged by the BBC to support you in your relocation needs. Cartus is responsible for administering the relocation policy on behalf of the BBC and managing the relocation expense claim process. All relocation related expense claims should be submitted to your dedicated consultant at Cartus (allocated at the start of the relocation 10

11 process). Cartus will check all expense claims against the policy and process eligible expenses via the payroll system. Cartus will also undertake tax reporting at the end of each financial year in which relocation costs have been incurred. It is recommended that you attend a relocation briefing where the relocation process will be outlined in full. Section 1: If you are a Homeowner If you are selling your existing home and buying a new home in the North West, the BBC will provide no more than 8,000 of relocation funding (against receipts) for those items which HMRC considers to be allowable relocation costs. These include A maximum of 350 towards recce visits to the North West to look for your new home. Legal and other associated costs of selling and buying a property: eg Home Information Pack, search fees, reasonable building society charges, reasonable mortgage arrangement fees* Homebuyers Survey* Stamp Duty (Stamp Duty Land Tax) based on the market valuation of the existing property. reasonable estate agency fees (but no more than 1.5% of the sale price) provided the fee is agreed on a no sale no fee basis and is inclusive of advertising* reasonable temporary accommodation costs if for reasons beyond your control the sale of your existing home and purchase of your new home don t coincide duplicate costs for gas, electric, water rates and council tax while in the temporary accommodation (nb you can apply for a discount on council tax and essential utilities - this will only apply to standing charges if you are single and do not have a partner living in the old home) removal services* storage and insurance costs during transportation. The penalty costs of redeeming a mortgage on a fixed or low rate. Nb It is likely that the sale and purchase costs will exceed the 8,000 limit - any additional costs need to be met by the member of staff. Section 2 If you currently rent your property The BBC s support is limited to A maximum of 350 towards recce visits to the North West to look for your new home reasonable temporary accommodation costs for up to four weeks (this period may be extended at the discretion of the BBC to reflect individual circumstances) removal services * agency fees/credit reference checks associated with renting a property in the North West Section 3 Relocation Support Repayment if you voluntarily leave BBC North If you voluntarily leave your position in BBC North, or move elsewhere within the BBC, within 36 months of relocation, the BBC will recoup from you an element of the costs (and any tax paid on relocation. The date of relocation is the date when the new position is taken up in Salford Quays and the repayment terms are: Year 1: 100% of the relocation funding (costs and tax); Years 2 & 3: the relocation funding (costs and tax) on a sliding scale, starting at 100% at the beginning of year 2 and reducing by 1/24 th per month (e.g. staff who leave after 18 months of their relocation will be required to repay 18/24 of the funding and staff who leave after 30 months will be required to repay 6/24 of the funding) 11

12 Section 4 Relocation Support HMRC conditions To qualify for relocation under Her Majesty s Revenue and Customs rules, the guidelines state that: : You must relocate your primary residence from the old location to the new location to be eligible for relocation support (primary residence defined as your family home, where you are registered for the electoral role; doctors; dentists; utility bills; bank and credit accounts) You must have lived in your primary residence within the last two years (e.g. you cannot move back to an owned home for the time of the relocation, from rented accommodation, to be eligible for the homeowners package) You must relocate into a 30 mile radius of your new work location or within a 60 minute commute time, door to door (based on your preferred transport method) You must have incurred your relocation costs and surrendered all expenses for reimbursement by the end of the following financial year from the date of transfer to your new work location. For example: If your job transfers in January 2010, you must complete your relocation by 05 April 2011 If your job transfers in May 2010, you must complete your relocation by 05 April As it is a requirement of the tax legislation that you move your family unit to the new location (although it is not a requirement to sell the original residence), you will be required to certify that your whole family is relocating. If this is a mis-declaration, any subsequent tax liability may be sought from you; The BBC has a requirement to report all the financial assistance provided to each employee and it is therefore essential that details of all payments and amounts are processed by the relocation team and that they are notified about any other expenditure which has been reimbursed as part of the move. Notes 1. If you are currently renting your property and wish to purchase in the North West, there is no support other than that which is outlined in Section 2 above. 2. For the items marked with an asterisk * Cartus has a list of preferred suppliers who should be engaged to provide these services. If you do not wish to use the preferred suppliers please ensure you discuss this with your Cartus representative before engaging your own provider 3. If you are a homeowner and wish to retain your existing home, the BBC will not fund any costs associated with purchasing a second property in the North West. Removal costs to the new location can, however, be reclaimed. 4. You will have to sign a declaration agreeing to the repayment terms when accepting the relocation package. 5. guidance on reasonable costs can be obtained from your Cartus representative 12

13 Appendix B Please find a listing of relocation payments received as at 18 November 2011 by those staff whose roles have either already moved or are in the process of moving to Salford. Relocation Funding by Individual as at 18 November ,494 1,124 2,810 4,565 22,899 3,297 7,858 6,029 8,091 8,549 23,805 4,975 10,443 13,613 6,559 10,214 5,875 10,645 5,750 7,334 36,248 7,879 1,277 19,319 13,880 7,979 8,044 7,360 6,539 21,243 5,744 7,728 32,070 19,449 5,687 2,028 5,919 29,648 7, ,419 13

14 14 12,908 15,803 13,065 15,464 5,884 26, ,805 28,571 6, ,069 6,387 34,437 7,435 5,642 35,948 5,891 19,244 1,400 1,588 21,318 37,831 3,660 5,400 6,819 17,428 5, ,878 5,000 7, ,783 8,519 12,247 10,433 49,873 5,738 6,996 6,638 42,903 16,204 56,250 48, ,566 6,566 5,736

15 15 6, , ,716 19,518 11,612 42,845 33,988 7,632 4,938 9,716 70,221 11,289 5,649 10,594 15,126 5,516 8,702 7,664 6,304 5, ,411 1,488 11,207 11,382 64,039 13,917 1, ,329 15,158 84,973 7,853 8,169 14,341 5,711 3,475 7,667 2, ,605 38,820 28,435 7,179 4,454 11,476 7,654

16 16 9,283 1,084 5,434 6,953 12,106 41,141 5,743 4,511 6,657 8,987 17,989 6,239 5,825 9,385 7,179 32,257 5,543 13,035 8, ,244 10,031 3,600 7,650 8,221 5,732 8,465 11,327 6,114 6,096 24,312 8,754 7,224 6,201 13,708 6,633 41,540 24,348 8,541 39,630 18,303 38,914 1,304 7,140 7,353 5,650 5,780 1,710 37,664 5,703 27,625

17 17 7,864 6,339 7,977 7,110 3,298 7,172 8,991 5,730 17,020 29,924 4,279 41,701 11,952 1, ,659 30,682 4,472 6,984 4,584 1,216 2,797 12,838 9,410 7,184 6,618 16,985 5, ,004 38,538 5,970 38,741 13,924 67,053 1,750 5,882 29,431 6,091 5,961 17,038 7,734 3,657 32,233 48,812 1,567

18 18 10,776 7,990 4,516 8,470 6,908 1,007 5,400 5,300 16,042 12,779 6,300 6,750 1,400 5,880 8,193 34,205 67,615 43,796 10, ,291 7, ,663 5,680 19,897 2,845 29,278 6,747 7,963 8,103 7,932 28,402 1,589 5,400 8,926 33,169 1,178 5,945 51,162 11,364 5,532 31,459 8, ,480 6, ,461 8,231

19 19 19,426 8,397 2, ,000 6,712 5,750 7,256 32,017 4,735 8,117 5,400 55, ,400 5,750 5, ,750 8,396 23,940 27,884 8,094 8,276 12,778 12,120 6, ,910 7,464 3,467 8,190 5,745 4,788 1,060 8,596 7,763 1,435 5,615 10,052 1,405 6,508 7,944 8,304 22,290 23,560 6,902 1,900

20 20 5,650 17,125 1,725 3,994 8,918 7,873 9,620 1,405 4,217 8,075 5,975 85,237 8,262 41,519 21,472 3,505 1, ,248 39,121 5,872 14,232 24,687 38, ,710 6,921 18,652 8,406 12,195 5,400 2,915 6,713 6, , ,129 3,640 5,300 6,370 12,042 3,772 5,460 1,339 5,686 7,521 23,682 8,489

21 21 5,800 45,165 6,451 18,639 4,824 21,580 16,540 1,662 9,916 7,500 9,550 7,892 5,350 24,545 53,354 12,245 17,272 2,456 25,040 40,505 25,376 25,274 6,411 6,563 7,311 4,386 46,263 7,644 8,589 5,477 20,847 2,150 20,389 5,878 6,217 37,964 13,150 19,253 7,404 12,252 7,538 9,764 8,275 37,924 7,988 11,139 5,300 6,018 13,744 3,297 6,115

22 22 10, ,400 5,720 26,720 2,130 5,125 13,700 1,400 6,570 6,087 7,363 9,915 1,750 6,748 1,590 21,601 7,933 7,780 34,175 6,044 6,242 23,522 7,288 4,748 41,057 5,746 6,573 12,692 8,829 19, ,537 4,689 20,222 5,692 6,751 2,939 4,816 6,535 82,695 2,080 2,920 2,690 12,400 5,618 5,636 5,750 27,923

23 5,869 6,774 11,292 5, ,135 36,308 6,824 8, ,990 5,650 8,714 5,745 7,722 8,802 10,395 14,005 16,673 46,617 57,437 7,195 18,616 7,545 2,101 47,077 6,829 6,015 25,155 5, ,100 4,845 3,270 8,205 8,986 33,436 6,454,223 23