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-309	A1	Pensioner Cash Equivalent	2015	Pensioner cash equivalent factors for divorce purposes - retirement not on grounds of ill health	Male
x-310	A2	Pensioner Cash Equivalent	2015	Pensioner cash equivalent factors for divorce purposes - retirement not on grounds of ill health	Female
x-311	B1	Pensioner Cash Equivalent	2015	Pensioner cash equivalent factors for divorce purposes - retirement on grounds of ill health	Male
x-312	B2	Pensioner Cash Equivalent	2015	Pensioner cash equivalent factors for divorce purposes - retirement on grounds of ill health	Female
x-316	C1	Pension Credit	2015	Factors for calculating pension credit - Females	Female
x-317	C2	Pension Credit	2015	Factors for calculating pension credit - Males	Male
x-327	D	Pension Debit	2015	Early payment reduction - males and females (normal health)	Unisex
x-328	E	Pension Debit	2015	Early payment reduction - males and females (ill-health)	Unisex