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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.