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+*    5245  Percentage type code qualifier                          [B]
+     Desc: Code qualifying the type of percentage.
+     Repr: an..3
+     1     Allowance
+              (5424) Allowance expressed as a percentage.
+     2     Charge
+              (5424) Charge expressed as a percentage.
+     3     Allowance or charge
+              [5424] Allowance or charge expressed as a percentage.
+     4     Reinsurer's share
+              To indicate the share of the reinsurer in a treaty.
+     5     Entry percentage
+              To indicate the percentage used for the specified entry
+              (e.g. commission %, deposits % ...).
+     6     Quality/yield
+              (6318) The percentage of a specified material in the
+              total product.
+     7     Percentage of invoice
+              Code specifying the percentage of invoice.
+     8     Reduction/surcharge percentage
+              Percentage to calculate a reduction/surcharge.
+     9     Adjustment
+              Code specifying the adjustment expressed as a
+              percentage.
+     10    Bureau share
+              London insurance market bureau (bureau share in
+              reinsurance treaty).
+     11    Buffer stock requirement
+              Anticipated additional consumption to safeguard against
+              unforeseen shortages or demands.
+     12    Discount
+              Discount expressed as a percentage.
+     13    Amount tolerance
+              Tolerance of amount in percentage.
+     14    Percentage of note
+              Percentage of debit or credit note.
+     15    Penalty percentage
+              Code specifying the penalty percentage.
+     16    Interest percentage
+              Code specifying the interest percentage.
+     17    Part of documentary credit amount
+              Part of documentary credit amount in percentage subject
+              to sight payment, deferred payment or acceptance when
+              the documentary credit is available by mixed payment.
+     18    Percentage credit note
+              Percentage of a credit note.
+     19    Percentage debit note
+              Percentage of a debit note.
+     20    Percentage of insurance
+              Code specifying the percentage of insurance.
+     21    Own risk percentage
+              Percentage of total amount which is not covered by
+              credit cover.
+     22    Transferred VAT percentage
+              VAT percentage rate for which accountability is being
+              transferred from one party to another. VAT means: Value
+              added tax.
+     23    Part time employment
+              The time a person is employed expressed as a percentage
+              of the equivalent full time employment.
+     24    Voluntary contribution
+              Contribution to a superannuation scheme which is not
+              compulsory, expressed as a percentage of salary.
+     25    Attribute factor
+              To indicate a mathematical factor, expressed as a
+              percentage , used to multiply a specified attribute
+              item.
+     26    Additional contribution
+              Contribution to a scheme in addition to the normal
+              contribution, expressed as a percentage (in
+              superannuation usually expressed as a percentage of
+              salary).
+     27    Benefits allocation
+              Percentage of total benefits allocated to a person.
+     28    Attribute classification
+              To indicate the percentage of a specified attribute
+              classification (e.g. percentage contributed before a
+              defined year for superannuation purposes).
+     29    Renegotiation trigger upper limit
+              The percentage rise in a currency rate of exchange which
+              would result in renegotiation of prices.
+     30    Renegotiation trigger lower limit
+              The percentage fall in a currency rate of exchange which
+              would result in renegotiation of prices.
+     31    Material reduction factor
+              The percentage reduction in constituent material which
+              occurs in the production process.
+     32    Acceptable price difference
+              The maximum percentage increase or decrease resulting
+              from price recalculation which will not result in price
+              renegotiation.
+     33    Share of buyer's total requirement
+              The percentage of the buyer's total acquisition
+              requirement for the referenced or similar item which
+              will be ordered from the named supplier.
+     34    Price increase
+              The percentage increase in price of the referenced item
+              since the last notification.
+     35    Share of tool cost paid by buyer
+              The percentage of the cost of tooling which will be paid
+              by the buyer.
+     36    Volume capacity usage
+              Percentage of the volume capacity used.
+     37    Weight capacity usage
+              Percentage of the weight capacity used.
+     38    Loading length capacity usage
+              Percentage of the loading length capacity used.
+     39    Share of packaging cost paid by vendor
+              The percentage of the cost of packaging which will be
+              paid by the vendor.
+     40    Reduction percentage
+              Reduction from an amount/price expressed in a
+              percentage.
+     41    Surcharge percentage
+              Additional amount expressed in a percentage.
+     42    Local content
+              To indicate the percentage of a products local (i.e.
+              domestic) content.
+     43    Chargeback
+              Percentage amount charged back.
+     44    Gross turnover commission
+              Percentage of gross turnover used to calculate
+              commission.
+     45    Progress payment percentage
+              Indicates the rate applying for a progress payment.
+     46    Offset
+              Indicates the figure agreed between parties to calculate
+              an offset.
+     47    Prepaid payment percentage
+              A code to indicate the percentage of the prepayment.
+     48    Percentage of work completed
+              A code to indicate the percentage of work completed.
+     49    Underwriting rating
+              Table used for mortality or morbidity rating.
+     50    Mortgage interest rate
+              Rate of interest used in amortization of a mortgage.
+     51    Maximum cost of living adjustment rate
+              Maximum rate of the cost of living adjustment.
+     52    Humidity
+              The amount of moisture in the air.
+     53    Minimum cost of living adjustment rate
+              Minimum rate of a cost of living adjustment.
+     54    Contractor cost share
+              The cost share borne by the contractor.
+     55    Government cost share
+              The cost share borne by the Government.
+     56    Progress payment liquidation percentage
+              The percentage applied to the liquidation of progress
+              payments.
+     57    Fee percentage
+              The percentage applied to determine the fee.
+     58    Resource availability
+              Percentage of resource availability.
+     59    Resource efficiency
+              Percentage of resource efficiency.
+     60    Rework yield
+              Percentage yield from rework effort.
+     61    Gross profit margin
+              Percentage calculated by dividing gross profit by net
+              sales.
+     62    Remaining work
+              Percentage of remaining work.
+     63    Actual work percent completed
+              Percentage of actual work completed.
+     64    Earned value
+              Percentage representing earned value.
+     65    Cost escalation
+              Percentage of cost escalation.
+     66    Loss
+              To identify the percentage of the loss.
+     67    Cost of living adjustment rate
+              To specify a cost of living adjustment rate.
+     68    Percentage of due amount
+              The percentage of an amount due.
+     69    Asset ownership
+              Percent owned of an asset.
+     70    Common stock reported
+              Percentage of common stock reported.
+     71    Preferred stock reported
+              Percentage of preferred stock reported.
+     72    Ordinary profit to sales
+              The ratio of ordinary profit to sales expressed as a
+              percentage.
+     73    Invested capital ratio
+              Ratio of invested capital to total capital.
+     74    Equity to loan ratio
+              Ratio of equity to outstanding loans expressed as a
+              percentage.
+     75    Equity to deposit ratio
+              Ratio of equity to deposits expressed as a percentage.
+     76    Loan to deposit ratio
+              Ratio of outstanding loans to deposits expressed as a
+              percentage.
+     77    Percent of total
+              Percentage of the total value.
+     78    Participation
+              Participation expressed as a percentage.
+     79    Indebtedness
+              Indebtedness expressed as a percentage.
+     80    Liquid ratio
+              Ratio of liquid assets to current liabilities.
+     81    Net worth to total assets
+              Ratio of net worth to total assets expressed as a
+              percentage.
+     82    Subcontracted
+              Percentage of work that is subcontracted.
+     83    Sales per employee
+              Ratio of sales per employee expressed as a percentage.
+     84    Sales to net working capital
+              Ratio of sales to net working capital expressed as a
+              percentage.
+     85    Total liability to net worth
+              Ratio of total liability to net worth expressed as a
+              percentage.
+     86    Assets to sales
+              Ratio of assets to sales expressed as a percentage.
+     87    Capital per employee
+              Ratio of capital per employee expressed as a percentage.
+     88    Costs per employee
+              Ratio of costs per employee expressed as a percentage.
+     89    Accounts payable to sales
+              Ratio of accounts payable to sales expressed as a
+              percentage.
+     90    Current liabilities to net worth
+              Ratio of current liabilities to net worth expressed as a
+              percentage.
+     91    Current liabilities to inventory
+              Ratio of current liabilities to inventory value
+              expressed as a percentage.
+     92    Current ratio
+              Ratio of current assets to current liabilities expressed
+              as a percentage.
+     93    Fixed assets to net worth
+              Ratio of fixed assets to net worth expressed as a
+              percentage.
+     94    Inventory turnover
+              Net annual sales divided by inventory.
+     95    Quick ratio
+              Ratio of cash and accounts receivable to current
+              liabilities.
+     96    Resources retained for project
+              The percentage of resources that must be retained for a
+              project.
+     97    Return on assets
+              Net profit after taxes divided by total assets.
+     98    Return on sales ratio
+              Net profit after taxes divided by net annual sales.
+     99    Return on capital ratio
+              Net profit after taxes divided by capital.
+     100   Shareholders' return ratio
+              Net profit after taxes divided by net worth.
+     101   Contracts obtained by bid
+              Percentage of contracts obtained by bid.
+     102   Contracts obtained by negotiation
+              Percentage of contracts obtained by negotiation.
+     103   Cost plus basis
+              Percentage of business conducted on a cost plus basis.
+     104   Lump sum payments
+              Percentage of lump sum payments to total payments.
+     105   Purchases on letter of credit
+              Percentage of purchases on letter of credit to total
+              purchases.
+     106   Purchases on floor plan
+              Percentage of purchases on floor plan basis to total
+              purchases.
+     107   Change in sales
+              Percentage change in sales.
+     108   Change in profit
+              Percentage change in profit.
+     109   Damage
+              Damage expressed as a percentage.
+     110   Interest on liabilities
+              Paid finance cost divided by total liabilities.
+     111   Risk margin
+              Total assets divided by interest on liabilities.
+     112   Liability ratio
+              Ratio of liability to net worth expressed as a
+              percentage.
+     113   Interest cover
+              Paid finance cost divided by total income.
+     114   Change
+              Change expressed as a percentage.
+     115   Expense
+              Expenses expressed as a percentage.
+     116   Market share
+              Share of the market business held by an entity.
+     117   Owned by small shareholders
+              Percentage of an entity that is owned by small
+              shareholders.
+     118   Paid in capital
+              Percentage of capital paid in by shareholders.
+     119   Previous participation
+              Previous participation expressed as a percentage.
+     120   Fixed fee
+              Fixed fee expressed as a percentage.
+     121   Asset turnover
+              Net annual sales divided by total assets.
+     122   Percentage of total payment
+              A percentage based on a total payment.
+     123   Territorial trade percent
+              Territorial trade expressed as a percentage.
+     124   Change in taxable income
+              Change in the taxable income from one period to another.
+     125   Sales by type of customer
+              Percentage of sales by type of customer.
+     126   Previous period percent of total
+              The percent of the total from a preceding period.
+     127   Minority interest return on equity
+              The return on equity achieved by a minority interest in
+              an entity.
+     128   Change in ordinary income
+              Change in ordinary income from one period to another.
+     129   Net sales to fixed assets
+              The ratio of net sales to fixed assets expressed as a
+              percentage.
+     130   Total liabilities to total assets
+              The ratio of total liabilities to total assets expressed
+              as a percentage.
+     131   Profit percentage
+              The percentage applied to determine the profit.
+     132   Contractor above cost share
+              The percentage of the cost over-run incurred by the
+              contractor.
+     133   Contractor below cost share
+              The percentage of the cost under-run allocated to the
+              contractor.
+     134   Current liabilities to total liabilities
+              Ratio calculated by dividing current liabilities by
+              total liabilities expressed as a percentage.
+     135   Current assets to total liabilities
+              Ratio calculated by dividing current assets by total
+              liabilities expressed as a percentage.
+     136   Vessel experience factor
+              The compilation of the total calculated volume vessel
+              measurements, adjusted for on-board quantity or
+              remaining on-board quantity, compared with the total
+              calculated volume shore measurements expressed as a
+              percentage.
+     137   Vessel load ratio
+              The total calculated volume by vessel measurement upon
+              sailing, less on-board quantity, divided by the total
+              calculated volume by shore measurement at loading
+              expressed as a percentage.
+     138   Vessel discharge ratio
+              The total calculated volume by vessel measurement on
+              arrival, less remaining on board, divided by the total
+              calculated volume by shore measurement discharge
+              expressed as a percentage.
+     139   National average percentile
+              Relative ranking for a corresponding class to the
+              national average.
+     140   Industry average percentile
+              Relative ranking for a corresponding class to the
+              industry average.
+     141   Non-current assets to net worth
+              The ratio of non-current assets to net worth expressed
+              as a percentage.
+     142   Non-current assets to total assets
+              The ratio of non-current assets to total assets
+              expressed as a percentage.
+     143   Sales to current assets
+              The ratio of sales to current assets expressed as a
+              percentage.
+     144   Working capital to sales
+              The ratio of working capital to sales expressed as a
+              percentage.
+     145   Creditors to sales costs
+              The ratio of creditors to sales costs expressed as a
+              percentage.
+     146   Concentration
+              Concentration expressed as a percentage value.
+     147   Percentage of months before an instalment
+              The number of months before an instalment is made
+              expressed as a percentage.
+     148   Accounts receivable turnover
+              Net annual sales divided by accounts receivable.
+     149   Employee costs to value added ratio
+              Ratio of employee costs to total income minus raw
+              materials and sales costs expressed as a percentage.
+     150   Interest payable to net sales ratio
+              Ratio of interest payable divided by net sales expressed
+              as a percentage.
+     151   Inventory to cost of goods sold ratio
+              Ratio of inventory divided by cost of goods sold
+              expressed as a percentage.
+     152   Liquid assets to sales ratio
+              Ratio of liquid assets divided by net sales expressed as
+              a percentage.
+     153   Return on value added ratio
+              Ratio of total income minus raw materials and services
+              to net sales expressed as a percentage.
+     154   Daily working capital need
+              The value of working capital divided by net sales
+              multiplied by 360.
+     155   Financial expenses to net sales ratio
+              The ratio of financial expenses to net sales expressed
+              as a percentage.
+     156   Inflation
+              Percentage representing a general increase in prices and
+              fall in the purchasing value of money.
+     157   Probability of financial distress
+              The probability of financial distress expressed as a
+              percentage.
+     158   Gearing
+              Ratio of the total short and long term loans divided by
+              shareholder equity expressed as a percentage.
+    159   Nestable percentage
+              Extent expressed as a percentage to which an item can be
+              nested within an identical item.
+     ZZZ   Mutually defined
+              As agreed by the trading partners.

diff --git a/specification/references/D01B/simples/5245.txt b/specification/references/D01B/simples/5245.txt new file mode 100644 index 0000000..9c2a37d --- /dev/null +++ b/specification/references/D01B/simples/5245.txt
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	1
	2	* 5245 Percentage type code qualifier [B]
	3
	4	Desc: Code qualifying the type of percentage.
	5
	6	Repr: an..3
	7
	8	1 Allowance
	9	(5424) Allowance expressed as a percentage.
	10
	11	2 Charge
	12	(5424) Charge expressed as a percentage.
	13
	14	3 Allowance or charge
	15	[5424] Allowance or charge expressed as a percentage.
	16
	17	4 Reinsurer's share
	18	To indicate the share of the reinsurer in a treaty.
	19
	20	5 Entry percentage
	21	To indicate the percentage used for the specified entry
	22	(e.g. commission %, deposits % ...).
	23
	24	6 Quality/yield
	25	(6318) The percentage of a specified material in the
	26	total product.
	27
	28	7 Percentage of invoice
	29	Code specifying the percentage of invoice.
	30
	31	8 Reduction/surcharge percentage
	32	Percentage to calculate a reduction/surcharge.
	33
	34	9 Adjustment
	35	Code specifying the adjustment expressed as a
	36	percentage.
	37
	38	10 Bureau share
	39	London insurance market bureau (bureau share in
	40	reinsurance treaty).
	41
	42	11 Buffer stock requirement
	43	Anticipated additional consumption to safeguard against
	44	unforeseen shortages or demands.
	45
	46	12 Discount
	47	Discount expressed as a percentage.
	48
	49	13 Amount tolerance
	50	Tolerance of amount in percentage.
	51
	52	14 Percentage of note
	53	Percentage of debit or credit note.
	54
	55	15 Penalty percentage
	56	Code specifying the penalty percentage.
	57
	58	16 Interest percentage
	59	Code specifying the interest percentage.
	60
	61	17 Part of documentary credit amount
	62	Part of documentary credit amount in percentage subject
	63	to sight payment, deferred payment or acceptance when
	64	the documentary credit is available by mixed payment.
	65
	66	18 Percentage credit note
	67	Percentage of a credit note.
	68
	69	19 Percentage debit note
	70	Percentage of a debit note.
	71
	72	20 Percentage of insurance
	73	Code specifying the percentage of insurance.
	74
	75	21 Own risk percentage
	76	Percentage of total amount which is not covered by
	77	credit cover.
	78
	79	22 Transferred VAT percentage
	80	VAT percentage rate for which accountability is being
	81	transferred from one party to another. VAT means: Value
	82	added tax.
	83
	84	23 Part time employment
	85	The time a person is employed expressed as a percentage
	86	of the equivalent full time employment.
	87
	88	24 Voluntary contribution
	89	Contribution to a superannuation scheme which is not
	90	compulsory, expressed as a percentage of salary.
	91
	92	25 Attribute factor
	93	To indicate a mathematical factor, expressed as a
	94	percentage , used to multiply a specified attribute
	95	item.
	96
	97	26 Additional contribution
	98	Contribution to a scheme in addition to the normal
	99	contribution, expressed as a percentage (in
	100	superannuation usually expressed as a percentage of
	101	salary).
	102
	103	27 Benefits allocation
	104	Percentage of total benefits allocated to a person.
	105
	106	28 Attribute classification
	107	To indicate the percentage of a specified attribute
	108	classification (e.g. percentage contributed before a
	109	defined year for superannuation purposes).
	110
	111	29 Renegotiation trigger upper limit
	112	The percentage rise in a currency rate of exchange which
	113	would result in renegotiation of prices.
	114
	115	30 Renegotiation trigger lower limit
	116	The percentage fall in a currency rate of exchange which
	117	would result in renegotiation of prices.
	118
	119	31 Material reduction factor
	120	The percentage reduction in constituent material which
	121	occurs in the production process.
	122
	123	32 Acceptable price difference
	124	The maximum percentage increase or decrease resulting
	125	from price recalculation which will not result in price
	126	renegotiation.
	127
	128	33 Share of buyer's total requirement
	129	The percentage of the buyer's total acquisition
	130	requirement for the referenced or similar item which
	131	will be ordered from the named supplier.
	132
	133	34 Price increase
	134	The percentage increase in price of the referenced item
	135	since the last notification.
	136
	137	35 Share of tool cost paid by buyer
	138	The percentage of the cost of tooling which will be paid
	139	by the buyer.
	140
	141	36 Volume capacity usage
	142	Percentage of the volume capacity used.
	143
	144	37 Weight capacity usage
	145	Percentage of the weight capacity used.
	146
	147	38 Loading length capacity usage
	148	Percentage of the loading length capacity used.
	149
	150	39 Share of packaging cost paid by vendor
	151	The percentage of the cost of packaging which will be
	152	paid by the vendor.
	153
	154	40 Reduction percentage
	155	Reduction from an amount/price expressed in a
	156	percentage.
	157
	158	41 Surcharge percentage
	159	Additional amount expressed in a percentage.
	160
	161	42 Local content
	162	To indicate the percentage of a products local (i.e.
	163	domestic) content.
	164
	165	43 Chargeback
	166	Percentage amount charged back.
	167
	168	44 Gross turnover commission
	169	Percentage of gross turnover used to calculate
	170	commission.
	171
	172	45 Progress payment percentage
	173	Indicates the rate applying for a progress payment.
	174
	175	46 Offset
	176	Indicates the figure agreed between parties to calculate
	177	an offset.
	178
	179	47 Prepaid payment percentage
	180	A code to indicate the percentage of the prepayment.
	181
	182	48 Percentage of work completed
	183	A code to indicate the percentage of work completed.
	184
	185	49 Underwriting rating
	186	Table used for mortality or morbidity rating.
	187
	188	50 Mortgage interest rate
	189	Rate of interest used in amortization of a mortgage.
	190
	191	51 Maximum cost of living adjustment rate
	192	Maximum rate of the cost of living adjustment.
	193
	194	52 Humidity
	195	The amount of moisture in the air.
	196
	197	53 Minimum cost of living adjustment rate
	198	Minimum rate of a cost of living adjustment.
	199
	200	54 Contractor cost share
	201	The cost share borne by the contractor.
	202
	203	55 Government cost share
	204	The cost share borne by the Government.
	205
	206	56 Progress payment liquidation percentage
	207	The percentage applied to the liquidation of progress
	208	payments.
	209
	210	57 Fee percentage
	211	The percentage applied to determine the fee.
	212
	213	58 Resource availability
	214	Percentage of resource availability.
	215
	216	59 Resource efficiency
	217	Percentage of resource efficiency.
	218
	219	60 Rework yield
	220	Percentage yield from rework effort.
	221
	222	61 Gross profit margin
	223	Percentage calculated by dividing gross profit by net
	224	sales.
	225
	226	62 Remaining work
	227	Percentage of remaining work.
	228
	229	63 Actual work percent completed
	230	Percentage of actual work completed.
	231
	232	64 Earned value
	233	Percentage representing earned value.
	234
	235	65 Cost escalation
	236	Percentage of cost escalation.
	237
	238	66 Loss
	239	To identify the percentage of the loss.
	240
	241	67 Cost of living adjustment rate
	242	To specify a cost of living adjustment rate.
	243
	244	68 Percentage of due amount
	245	The percentage of an amount due.
	246
	247	69 Asset ownership
	248	Percent owned of an asset.
	249
	250	70 Common stock reported
	251	Percentage of common stock reported.
	252
	253	71 Preferred stock reported
	254	Percentage of preferred stock reported.
	255
	256	72 Ordinary profit to sales
	257	The ratio of ordinary profit to sales expressed as a
	258	percentage.
	259
	260	73 Invested capital ratio
	261	Ratio of invested capital to total capital.
	262
	263	74 Equity to loan ratio
	264	Ratio of equity to outstanding loans expressed as a
	265	percentage.
	266
	267	75 Equity to deposit ratio
	268	Ratio of equity to deposits expressed as a percentage.
	269
	270	76 Loan to deposit ratio
	271	Ratio of outstanding loans to deposits expressed as a
	272	percentage.
	273
	274	77 Percent of total
	275	Percentage of the total value.
	276
	277	78 Participation
	278	Participation expressed as a percentage.
	279
	280	79 Indebtedness
	281	Indebtedness expressed as a percentage.
	282
	283	80 Liquid ratio
	284	Ratio of liquid assets to current liabilities.
	285
	286	81 Net worth to total assets
	287	Ratio of net worth to total assets expressed as a
	288	percentage.
	289
	290	82 Subcontracted
	291	Percentage of work that is subcontracted.
	292
	293	83 Sales per employee
	294	Ratio of sales per employee expressed as a percentage.
	295
	296	84 Sales to net working capital
	297	Ratio of sales to net working capital expressed as a
	298	percentage.
	299
	300	85 Total liability to net worth
	301	Ratio of total liability to net worth expressed as a
	302	percentage.
	303
	304	86 Assets to sales
	305	Ratio of assets to sales expressed as a percentage.
	306
	307	87 Capital per employee
	308	Ratio of capital per employee expressed as a percentage.
	309
	310	88 Costs per employee
	311	Ratio of costs per employee expressed as a percentage.
	312
	313	89 Accounts payable to sales
	314	Ratio of accounts payable to sales expressed as a
	315	percentage.
	316
	317	90 Current liabilities to net worth
	318	Ratio of current liabilities to net worth expressed as a
	319	percentage.
	320
	321	91 Current liabilities to inventory
	322	Ratio of current liabilities to inventory value
	323	expressed as a percentage.
	324
	325	92 Current ratio
	326	Ratio of current assets to current liabilities expressed
	327	as a percentage.
	328
	329	93 Fixed assets to net worth
	330	Ratio of fixed assets to net worth expressed as a
	331	percentage.
	332
	333	94 Inventory turnover
	334	Net annual sales divided by inventory.
	335
	336	95 Quick ratio
	337	Ratio of cash and accounts receivable to current
	338	liabilities.
	339
	340	96 Resources retained for project
	341	The percentage of resources that must be retained for a
	342	project.
	343
	344	97 Return on assets
	345	Net profit after taxes divided by total assets.
	346
	347	98 Return on sales ratio
	348	Net profit after taxes divided by net annual sales.
	349
	350	99 Return on capital ratio
	351	Net profit after taxes divided by capital.
	352
	353	100 Shareholders' return ratio
	354	Net profit after taxes divided by net worth.
	355
	356	101 Contracts obtained by bid
	357	Percentage of contracts obtained by bid.
	358
	359	102 Contracts obtained by negotiation
	360	Percentage of contracts obtained by negotiation.
	361
	362	103 Cost plus basis
	363	Percentage of business conducted on a cost plus basis.
	364
	365	104 Lump sum payments
	366	Percentage of lump sum payments to total payments.
	367
	368	105 Purchases on letter of credit
	369	Percentage of purchases on letter of credit to total
	370	purchases.
	371
	372	106 Purchases on floor plan
	373	Percentage of purchases on floor plan basis to total
	374	purchases.
	375
	376	107 Change in sales
	377	Percentage change in sales.
	378
	379	108 Change in profit
	380	Percentage change in profit.
	381
	382	109 Damage
	383	Damage expressed as a percentage.
	384
	385	110 Interest on liabilities
	386	Paid finance cost divided by total liabilities.
	387
	388	111 Risk margin
	389	Total assets divided by interest on liabilities.
	390
	391	112 Liability ratio
	392	Ratio of liability to net worth expressed as a
	393	percentage.
	394
	395	113 Interest cover
	396	Paid finance cost divided by total income.
	397
	398	114 Change
	399	Change expressed as a percentage.
	400
	401	115 Expense
	402	Expenses expressed as a percentage.
	403
	404	116 Market share
	405	Share of the market business held by an entity.
	406
	407	117 Owned by small shareholders
	408	Percentage of an entity that is owned by small
	409	shareholders.
	410
	411	118 Paid in capital
	412	Percentage of capital paid in by shareholders.
	413
	414	119 Previous participation
	415	Previous participation expressed as a percentage.
	416
	417	120 Fixed fee
	418	Fixed fee expressed as a percentage.
	419
	420	121 Asset turnover
	421	Net annual sales divided by total assets.
	422
	423	122 Percentage of total payment
	424	A percentage based on a total payment.
	425
	426	123 Territorial trade percent
	427	Territorial trade expressed as a percentage.
	428
	429	124 Change in taxable income
	430	Change in the taxable income from one period to another.
	431
	432	125 Sales by type of customer
	433	Percentage of sales by type of customer.
	434
	435	126 Previous period percent of total
	436	The percent of the total from a preceding period.
	437
	438	127 Minority interest return on equity
	439	The return on equity achieved by a minority interest in
	440	an entity.
	441
	442	128 Change in ordinary income
	443	Change in ordinary income from one period to another.
	444
	445	129 Net sales to fixed assets
	446	The ratio of net sales to fixed assets expressed as a
	447	percentage.
	448
	449	130 Total liabilities to total assets
	450	The ratio of total liabilities to total assets expressed
	451	as a percentage.
	452
	453	131 Profit percentage
	454	The percentage applied to determine the profit.
	455
	456	132 Contractor above cost share
	457	The percentage of the cost over-run incurred by the
	458	contractor.
	459
	460	133 Contractor below cost share
	461	The percentage of the cost under-run allocated to the
	462	contractor.
	463
	464	134 Current liabilities to total liabilities
	465	Ratio calculated by dividing current liabilities by
	466	total liabilities expressed as a percentage.
	467
	468	135 Current assets to total liabilities
	469	Ratio calculated by dividing current assets by total
	470	liabilities expressed as a percentage.
	471
	472	136 Vessel experience factor
	473	The compilation of the total calculated volume vessel
	474	measurements, adjusted for on-board quantity or
	475	remaining on-board quantity, compared with the total
	476	calculated volume shore measurements expressed as a
	477	percentage.
	478
	479	137 Vessel load ratio
	480	The total calculated volume by vessel measurement upon
	481	sailing, less on-board quantity, divided by the total
	482	calculated volume by shore measurement at loading
	483	expressed as a percentage.
	484
	485	138 Vessel discharge ratio
	486	The total calculated volume by vessel measurement on
	487	arrival, less remaining on board, divided by the total
	488	calculated volume by shore measurement discharge
	489	expressed as a percentage.
	490
	491	139 National average percentile
	492	Relative ranking for a corresponding class to the
	493	national average.
	494
	495	140 Industry average percentile
	496	Relative ranking for a corresponding class to the
	497	industry average.
	498
	499	141 Non-current assets to net worth
	500	The ratio of non-current assets to net worth expressed
	501	as a percentage.
	502
	503	142 Non-current assets to total assets
	504	The ratio of non-current assets to total assets
	505	expressed as a percentage.
	506
	507	143 Sales to current assets
	508	The ratio of sales to current assets expressed as a
	509	percentage.
	510
	511	144 Working capital to sales
	512	The ratio of working capital to sales expressed as a
	513	percentage.
	514
	515	145 Creditors to sales costs
	516	The ratio of creditors to sales costs expressed as a
	517	percentage.
	518
	519	146 Concentration
	520	Concentration expressed as a percentage value.
	521
	522	147 Percentage of months before an instalment
	523	The number of months before an instalment is made
	524	expressed as a percentage.
	525
	526	148 Accounts receivable turnover
	527	Net annual sales divided by accounts receivable.
	528
	529	149 Employee costs to value added ratio
	530	Ratio of employee costs to total income minus raw
	531	materials and sales costs expressed as a percentage.
	532
	533	150 Interest payable to net sales ratio
	534	Ratio of interest payable divided by net sales expressed
	535	as a percentage.
	536
	537	151 Inventory to cost of goods sold ratio
	538	Ratio of inventory divided by cost of goods sold
	539	expressed as a percentage.
	540
	541	152 Liquid assets to sales ratio
	542	Ratio of liquid assets divided by net sales expressed as
	543	a percentage.
	544
	545	153 Return on value added ratio
	546	Ratio of total income minus raw materials and services
	547	to net sales expressed as a percentage.
	548
	549	154 Daily working capital need
	550	The value of working capital divided by net sales
	551	multiplied by 360.
	552
	553	155 Financial expenses to net sales ratio
	554	The ratio of financial expenses to net sales expressed
	555	as a percentage.
	556
	557	156 Inflation
	558	Percentage representing a general increase in prices and
	559	fall in the purchasing value of money.
	560
	561	157 Probability of financial distress
	562	The probability of financial distress expressed as a
	563	percentage.
	564
	565	158 Gearing
	566	Ratio of the total short and long term loans divided by
	567	shareholder equity expressed as a percentage.
	568
	569	+ 159 Nestable percentage
	570	Extent expressed as a percentage to which an item can be
	571	nested within an identical item.
	572
	573	ZZZ Mutually defined
	574	As agreed by the trading partners.
	575
	576