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. |

ZZZ | Mutually defined |

| As agreed by the trading partners. |