There are 8 tables associated with this guidance note, listed in the table below, which shows:

• Table ID - the name assigned to the table of factors in the Consolidated Factor Workbook.
• Alternative table ref. - this shows the name assigned to the tables of factors in our guidance notes prior to the introduction of the Consolidated Factor Workbook and may still be referred to in the explanations of the formulae within this guidance.
• Factor Type, Section, Description, Gender - give information about the tables of factors so that you can verify that the appropriate table is being used for the circumstances of the case

The required factors can be found by locating the correct table from the Consolidated Factor Workbook, which can be found by selecting the Consolidated Factor Workbook tab in the navigation bar above or use the Download current Consolidated Factor Workbook button on the right of the scheme homepage.

Table ID	Alternative table ref.	Factor type	Section	Description	Gender
x-301	F1	Pensioner Cash Equivalent	1992	Pensioner cash equivalent factors for divorce purposes - retirement not on grounds of ill health	Male
x-302	F2	Pensioner Cash Equivalent	1992	Pensioner cash equivalent factors for divorce purposes - retirement not on grounds of ill health	Female
x-303	G1	Pensioner Cash Equivalent	1992	Pensioner cash equivalent factors for divorce purposes - retirement on grounds of ill health	Male
x-304	G2	Pensioner Cash Equivalent	1992	Pensioner cash equivalent factors for divorce purposes - retirement on grounds of ill health	Female
x-313	J	Pension Credit	1992	Factors for calculating the pension credit	Male and Female
x-318	L1	Pension Debit	1992	Reduction to pension debit on retirement before age 60 - Adjustment to pension	Unisex
x-319	L2	Pension Debit	1992	Increase to pension debit on retirement after age 60 - Adjustment to pension	Unisex
x-320	M1	Pension Debit	1992	Reduction to pension debit on ill health retirement - Adjustment to pension	Unisex