There are 11 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-401	ER1	ERF	Final Salary	Benefits payable to the member on early retirement (with actuarial reduction) - final salary section, NPA 60 members, main scheme pension and lump sum	Unisex
x-402	ER2	ERF	Final Salary	Benefits payable to the member on early retirement (with actuarial reduction) - final salary section, NPA 60 members, additional pension, contract exercised on or before 22.06.2010	Unisex
x-403	ER3	ERF	Final Salary	Benefits payable to the member on early retirement (with actuarial reduction) - NPA 60 members, additional pension, contract exercised after 22.6.2010	Unisex
x-404	ER4	ERF	Final Salary	Benefits payable to the member on early retirement (with actuarial reduction) - final salary section, NPA 65 members, main scheme pension	Unisex
x-405	ER5	ERF	Final Salary	Benefits payable to the member on early retirement (with actuarial reduction) - Final Salary section, NPA 65 members, additional pension, contract exercised on or before 22.06.2010	Unisex
x-406	ER6	ERF	Final Salary	Benefits payable to the member on early retirement (with actuarial reduction) - Final Salary Section, NPA 65 members, Additional pension, contract exercised after 22.6.2010	Unisex
x-407	ER7	ERF	Career Average	Benefits payable to the member on early retirement (with actuarial reduction) - Career Average Section, Active members, All NPAs, full retirement earned pension	Unisex
x-408	ER8	ERF	Career Average	Benefits payable to the member on early retirement (with actuarial reduction) - (1) Career average section, deferred members, all NPAs, full retirement earned pension (2) career average section, active and deferred members, all NPAs, additional pension and pension debits (3) career average section, pension credit members, all NPAs.	Unisex
x-409	ER9	ERF	Career Average	Benefits payable to the member on early retirement (with actuarial reduction) - Career Average Section, deferred members, all NPAs, full retirement earned pension subject to buy out election	Unisex
x-413	ER10A	ERF	Final Salary	Eligibility for actuarially reduced early retirement - factor for use in the initial GMP test, where GMP data is not held.	Unisex
x-414	ER10B	ERF	Final Salary	Eligibility for actuarially reduced early retirement – factors for applying to the revalued annual GMP at retirement which are for use in the GMP test, where GMP data is held.	Unisex