This report contains the U.S. Depart­ment of State in­dexes of living
costs abroad, quarters allow­ances, hard­ship differ­en­tials, and danger
pay allowances. The sta­tistics are comput­ed by the Office of Allowances
of the Depart­ment of State for use in establish­ing allow­ances to
com­pen­sate U.S. Government civil­ian employ­ees for costs and hard­ships
related to as­signments abroad. This in­for­mation is also used by many
bus­iness firms and other private organi­za­tions to assist in establish­ing
private com­pen­sa­tion systems. The data are pub­lished quarterly in
Jan­u­ary, April, July, and Oc­tober.

Please note that **reports for April, July and October contain only the
cost of living indexes, Quarters Allowances, and Hardship Differentials
for those locations that have changed since the previous report.**
Indexes for all locations required to report, appear in the January
editions of this publication.

**The Compensation of American Government Employees in Foreign Countries
and detailed explanations of the met­hods of compil­ing the local and U.S.
Government indexes, quar­ters al­low­ances, hardship differentials, and
danger pay allowances are included in the Technical Notes sec­tions each
January.** It is important that al­lowance data us­ers be thorough­ly
familiar with the methods used in compil­ing these sta­tistics and their
limitations. The data are com­piled primarily to estab­lish allow­ances for
Fed­eral civilian em­ploy­ees abroad, and the govern­ment allowance pro­gram
includes additional reloca­tion benefits which are de­scribed at the
beginning of the Technical Notes included in each January publication.

**Indexes of Living Costs Abroad**

The indexes of living costs (Ta­ble 1) are used to com­pute cost-of-living
allowan­ces for employees at posts where living costs, based on an
American pat­tern of living, are sig­nifi­cantly higher than in the
Wash­ing­ton, D.C. area. To com­pute a cost-of-living allow­ance, the
appropriate index of living costs is applied to spen­dable incomethe
estimat­ed por­tion of em­ploy­ee salary used to pur­chase goods and
services. The cost-of-living allow­ance is a goods and ser­vices
allow­ance. It does not cover U.S. or for­eign income taxes, retire­ment
contri­bu­tions, life in­sur­ance premi­ums, personal sav­ings, in­vest­ments or
charitable contribu­tions. In addi­tion, it does not cover hous­ing and
children\'s educa­tion, which are cov­ered by sepa­rate allow­ances.

The indexes of living costs abroad com­pare the costs in dol­lars of
represen­tative goods and services (excluding hous­ing and education)
purchased at the foreign location and the cost of com­parable goods and
ser­vices in the Washing­ton, D.C. area. The index­es are calculated on the
basis of price data reported by for­eign posts using a stand­ard *Retail
Price Schedule* and data similarly reported by the Bureau of Labor
Sta­tis­tics of the U.S. Department of Labor for the Washington, D.C.
area.

In addition to the indexes used to es­tablish post (cost-of-liv­ing)
allowances for U.S. Govern­ment employ­ees, separate indexes are computed
solely for private Ameri­cans living abroad. The indexes com­puted for
private American employeesthe local relative and local in­dexexclude
special advan­tages that may be avail­able only to U.S. Gov­ernm ent
employ­ees. The U.S. Gov­ern­ment relative and the U.S. Gov­ernment index
must in­clude prices of goods im­ported to posts, sales tax re­bates,
mili­tary or employee op­er­ated post commissaries, and the advan­tag­es that
may be available only to U.S. Gov­ern­ment employ­ees. The in­dexes are
published for all loca­tions for which reliable in­dex­es are com­puted
regularly.

The indexes are place-to-place com­parisons at specific times and
currency exchange rates. They cannot be used for measur­ing cost changes
over time at a foreign location. Also, the in­dex­es should not be used to
com­pare living costs of Ameri­cans in the United States with the living
costs of foreign na­tion­als living in their own country, since the
indexes reflect only the expenditure pattern and living costs of
Ameri­can fami­lies.

![](media/image3.wmf)

Department of State Publication 10197

Bureau of Administration

Office of Allowances

*Revised January 2004*

**Visit our HOMEPAGE at:**

**WWW.STATE.GOV/m/a/als/qtrpt**

**Quarters Allowances**

The quarters allowances (Table 2) are the maximum allowances payable to
U.S. Government employees to cover housing costs at the foreign
location. Employees recruited in the United States to work abroad for
the U.S. Government may receive either free government housing or an
allowance to substantially cover the cost of privately rented housing.
The allowance payable to a Federal civilian employee is either the
amount of actual housing costs or the maximum allowance, whichever is
less.

The quarters allowance reimburses Federal employees for rent;
electricity, gas, fuel, and water; taxes and insurance premiums required
by local law or custom to be paid by the tenant; and the agent\'s fee
required by local law or custom to be paid by the tenant. The allowance
may also be used to cover some of the costs for garage rent and
neces­sary furni­ture rental.

Quarters allowances are established on the basis of annual expe­ndi­ture
reports submitted by all U.S. Government civil­ian em­ployees in private
housing abroad. Maxi­mum allow­anc­es are established for employees of
various Federal grade levels and family sizes. For publication purposes,
approxi­mate sala­ry levels for each Federal grade level are indicat­ed in
Table 2. The family rate shown in the table is for an em­ployee with one
family mem­ber. The additional amounts for larger families are de­scribed
in footnote 4 to Table 2. The quarters data are pub­lished for selected
loca­tions. The allow­ance rates established at the time of the annu­al
sur­vey are designed to fully reim­burse approximately 80 percent of the
employ­ees in the sample for all allow­able rent and household utility
ex­penditures.

**Post (Hardship) Differentials**

Post differentials (Table 3) are provided to Federal employ­ees,
recruited in the United States, as for­eign area re­cruitment and
retention incentives. A differ­ential is estab­lished where living
condi­tions for U.S.G. employees are ex­traordinarily difficult, physical
hardships are exces­sive, or living conditions are notably unhealthful.

The differential rate for each location is based pri­marily on a standard
evaluation of environmental con­ditions as reported in the *Post
Differential Question­naire*. The overall rating results from an
examination of 150 specific environ­mental factors, weighted for their
relative importance. Depending on the total hardship rating, employees
are paid post differentials of 5, 10, 15, 20, or 25 per­cent of base
salary. The maximum amount that Federal em­ployees can currently receive

as combined annual base salary and hard­ship differ­ential is \$157,000.
Any post dif­fer­ential paid Federal em­ploy­ees is subject to Federal
in­come tax.

**Danger Pay Allowances**

A danger pay allowance may be paid Federal civilian em­ploy­ees where
civil insurrection, civil war, terrorism, or war­time condi­tions threaten
physical harm or pose imminent danger to the health or well-being of the
employ­ee. Loca­tions autho­rized danger pay allowances are identified by
footnotes in Table 3. Conditions that may warrant a danger pay
determi­nation are reported in the *Dan­ger Pay Factors Form*. De­pending
upon the level of danger, levels of 15, 20, and 25 percent of base
salary are authorized.

Danger pay allowances may be paid to employees on tem­porary detail at a
danger pay location for at least 4 cumulative hours. The danger pay
allowance paid to Federal employees is subject to Federal income tax.

**Technical Information**

Technical notes for the Compensation of American Government Employees in
Foreign Countries; Computation of Indexes of Living Costs Abroad; Post
(Hardship) Differentials and Danger Pay Allowances are included with
this publication. Technical questions may be directed to the Office of
Allowances, Room H426, SA−01, U.S. Department of State, Wash­ington, D.C.
20522−0104

(202−663−1121).

###### 

###### 

###### 

###### Table 1. Indexes of Living Costs Abroad, January 2004

(Washington, D.C. = 100)

+--------------------+------+--------+------+-----+-----+-----+----+
| **Country and      | **   | **Ex   |      | **L |     | **  |    |
| City**             | Surv | change |      | oca |     | U.S |    |
|                    | ey** | Rat    |      | l^2 |     | .** |    |
|                    |      | e^1^** |      | ^** |     |     |    |
|                    | ##   |        |      |     |     | **  |    |
|                    | Date |        |      |     |     | Gov |    |
|                    |      |        |      |     |     | ern |    |
|                    |      |        |      |     |     | men |    |
|                    |      |        |      |     |     | t^3 |    |
|                    |      |        |      |     |     | ^** |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      | **For  | **   | **R | **I | **R | *  |
|                    |      | eign** | Numb | ela | nde | ela | *I |
|                    |      |        | er** | tiv | x** | tiv | nd |
|                    |      | **     |      | e** |     | e** | ex |
|                    |      | Unit** | *    |     |     |     | ** |
|                    |      |        | *Per |     |     |     |    |
|                    |      |        | US   |     |     |     |    |
|                    |      |        | \$** |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Albania: Tirana    | 05   | Lek    | 124  | 105 | 109 | 97  | 1  |
|                    | /29/ |        |      |     |     |     | 01 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Angola: Luanda     | 06   | Kwanza | 4    | 139 | 148 | 120 | 1  |
|                    | /24/ |        | 0.24 |     |     |     | 26 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Argentina: Buenos  | 12   | Peso   | 3.53 | 85  | 83  | 84  | 82 |
| Aires              | /23/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Armenia: Yerevan   | 03   | Dram   | 570  | 109 | 110 | 92  | 90 |
|                    | /25/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Australia:         | 06   | Dollar | 1.75 | 105 | 105 | 97  | 97 |
| Canberra           | /24/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Austria: Vienna    | 02   | Euro   | 1.09 | 138 | 133 | 120 | 1  |
|                    | /08/ |        |      |     |     |     | 18 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Azerbaijan: Baku   | 10   | Manat  | 4700 | 136 | 140 | 114 | 1  |
|                    | /15/ |        |      |     |     |     | 18 |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Bahamas: Nassau    | 02   | Dollar | 1    | 147 | 150 | 133 | 1  |
|                    | /02/ |        |      |     |     |     | 36 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Bahrain: Bahrain   | 09   | Dinar  | 0.   | 117 | 124 | 110 | 1  |
|                    | /28/ |        | 3767 |     |     |     | 16 |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Bangladesh: Dhaka  | 11   | Taka   | 58   | 102 | 108 | 91  | 98 |
|                    | /23/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| **Barbados:        | **   | **Do   | **2. | *   | *   | *   | *  |
| Barbados**         | 09/1 | llar** | 02** | *12 | *13 | *12 | *1 |
|                    | 2/20 |        |      | 8** | 2** | 2** | 25 |
|                    | 03** |        |      |     |     |     | ** |
+--------------------+------+--------+------+-----+-----+-----+----+
| Belarus: Minsk     | 06   | Ruble  | 2026 | 129 | 128 | 108 | 1  |
|                    | /05/ |        |      |     |     |     | 07 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Belgium: Brussels  | 03   | Euro   | 1.15 | 121 | 120 | 108 | 1  |
|                    | /10/ |        |      |     |     |     | 08 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| **SHAPE/Chievres** | **   | **     | **0. | *   | *   | *   | *  |
|                    | 06/1 | Euro** | 86** | *14 | *14 | *12 | *1 |
|                    | 3/20 |        |      | 4** | 4** | 5** | 24 |
|                    | 03** |        |      |     |     |     | ** |
+--------------------+------+--------+------+-----+-----+-----+----+
| **Belize: Belize   | **   | **Do   | *    | *   | *   | *   | *  |
| City**             | 08/1 | llar** | *2** | *11 | *12 | *10 | *1 |
|                    | 5/20 |        |      | 5** | 1** | 7** | 13 |
|                    | 03** |        |      |     |     |     | ** |
+--------------------+------+--------+------+-----+-----+-----+----+
| Benin: Cotonou     | 11   | CFA    | 650  | 102 | 112 | 91  | 1  |
|                    | /25/ | Franc  |      |     |     |     | 01 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Bermuda: Bermuda   | 04   | Dollar | 1    | 168 | 169 | 151 | 1  |
|                    | /22/ |        |      |     |     |     | 52 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Bolivia: La Paz    | 03   | Bol    | 7.56 | 82  | 83  | 78  | 79 |
|                    | /14/ | iviano |      |     |     |     |    |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Botswana: Gaborone | 06   | Pula   | 6.12 | 76  | 87  | 76  | 86 |
|                    | /15/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Brazil: Brasilia   | 10   | Real   | 2.64 | 92  | 94  | 89  | 90 |
|                    | /22/ |        |      |     |     |     |    |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| **Rio de Janeiro** | **   | **     | **2  | *   | *   | **9 | ** |
|                    | 06/1 | Real** | .9** | *10 | *10 | 8** | 96 |
|                    | 0/20 |        |      | 3** | 1** |     | ** |
|                    | 03** |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Brunei: Bandar     | 06   | Dollar | 1.76 | 111 | 121 | 111 | 1  |
| Seri Begawan       | /27/ |        |      |     |     |     | 20 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Bulgaria: Sofia    | 07   | Lev    | 1.98 | 88  | 91  | 86  | 90 |
|                    | /19/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Burkina:           | 03   | CFA    | 751  | 99  | 103 | 88  | 92 |
| Ouagadougou        | /20/ | Franc  |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Burma: Rangoon     | 02   | Kyat   | 450  | 115 | 121 | 101 | 1  |
|                    | /01/ |        |      |     |     |     | 07 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Burundi: Bujumbura | 09   | Franc  | 833  | 128 | 135 | 114 | 1  |
|                    | /19/ |        |      |     |     |     | 18 |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Cambodia: Phnom    | 02   | Riel   | 3923 | 116 | 118 | 113 | 1  |
| Penh               | /20/ |        |      |     |     |     | 14 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Cameroon: Yaounde  | 01   | CFA    | 629  | 122 | 132 | 105 | 1  |
|                    | /24/ | Franc  |      |     |     |     | 14 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Canada: Halifax    | 03   | Dollar | 1.35 | 108 | 108 | 101 | 1  |
|                    | /19/ |        |      |     |     |     | 01 |
|                    | 1996 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Ottawa             | 12   | Dollar | 1.57 | 95  | 97  | 93  | 95 |
|                    | /03/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Toronto            | 03   | Dollar | 1.5  | 121 | 120 | 109 | 1  |
|                    | /01/ |        |      |     |     |     | 08 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Vancouver          | 02   | Dollar | 1.52 | 124 | 124 | 116 | 1  |
|                    | /07/ |        |      |     |     |     | 15 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| **Cape Verde:      | **   | **Es   | **   | *   | *   | **9 | *  |
| Praia**            | 07/2 | cudo** | 95** | *10 | *11 | 2** | *1 |
|                    | 4/20 |        |      | 5** | 4** |     | 01 |
|                    | 03** |        |      |     |     |     | ** |
+--------------------+------+--------+------+-----+-----+-----+----+
| Central African    | 03   | CFA    | 709  | 139 | 142 | 128 | 1  |
| Republic: Bangui   | /01/ | Franc  |      |     |     |     | 30 |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Chad: Ndjamena     | 04   | CFA    | 614  | 128 | 138 | 115 | 1  |
|                    | /10/ | Franc  |      |     |     |     | 20 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Chile: Santiago    | 04   | Peso   | 673  | 91  | 98  | 87  | 94 |
|                    | /05/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| China: Beijing     | 04   | Re     | 8.27 | 122 | 124 | 107 | 1  |
|                    | /22/ | nminbi |      |     |     |     | 10 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Chengdu            | 05   | Re     | 8.27 | 92  | 89  | 89  | 86 |
|                    | /23/ | nminbi |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Colombia: Bogota   | 01   | Peso   | 2282 | 94  | 95  | 95  | 93 |
|                    | /23/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Congo, Dem.        | 03   | Con    | 423  | 149 | 159 | 127 | 1  |
| Republic of:       | /03/ | golese |      |     |     |     | 34 |
| Kinshasa           | 2003 | Franc  |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Costa Rica: San    | 02   | Colon  | 381  | 96  | 107 | 93  | 1  |
| Jose               | /15/ |        |      |     |     |     | 03 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Cote D\'Ivoire:    | 02   | CFA    | 621  | 142 | 147 | 118 | 1  |
| Abidjan            | /07/ | Franc  |      |     |     |     | 20 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Croatia: Zagreb    | 05   | Kuna   | 8.1  | 104 | 102 | 99  | 97 |
|                    | /28/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Cuba: Havana       | 02   | US     | 1    | 134 | 141 | 120 | 1  |
|                    | /25/ | Dollar |      |     |     |     | 25 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Cyprus: Nicosia    | 06   | Pound  | 0.   | 121 | 121 | 109 | 1  |
|                    | /05/ |        | 5036 |     |     |     | 10 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+

###### Table 1. Indexes of Living Costs Abroad, January 2004 - Continued

###### (Washington, D.C. = 100)

+--------------------+------+--------+------+-----+-----+-----+----+
| **Country and      | **   | **Ex   |      | **L |     | **  |    |
| City**             | Surv | change |      | oca |     | U.S |    |
|                    | ey** | Rat    |      | l^2 |     | .** |    |
|                    |      | e^1^** |      | ^** |     |     |    |
|                    | **Da |        |      |     |     | **  |    |
|                    | te** |        |      |     |     | Gov |    |
|                    |      |        |      |     |     | ern |    |
|                    |      |        |      |     |     | men |    |
|                    |      |        |      |     |     | t^3 |    |
|                    |      |        |      |     |     | ^** |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      | **For  | **   | **R | **I | **R | *  |
|                    |      | eign** | Numb | ela | nde | ela | *I |
|                    |      |        | er** | tiv | x** | tiv | nd |
|                    |      | **     |      | e** |     | e** | ex |
|                    |      | Unit** | *    |     |     |     | ** |
|                    |      |        | *per |     |     |     |    |
|                    |      |        | US   |     |     |     |    |
|                    |      |        | \$** |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Czech Republic:    | 11   | Koruna | 36.5 | 103 | 94  | 101 | 92 |
| Prague             | /30/ |        |      |     |     |     |    |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Denmark:           | 12   | Kroner | 7.38 | 148 | 146 | 121 | 1  |
| Copenhagen         | /09/ |        |      |     |     |     | 22 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Djibouti: Djibouti | 05   | Franc  | 177  | 156 | 172 | 132 | 1  |
| City               | /17/ |        |      |     |     |     | 44 |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Dominican          | 12   | Peso   | 19.2 | 118 | 129 | 110 | 1  |
| Republic: Santo    | /12/ |        |      |     |     |     | 20 |
| Domingo            | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| East Timor: East   | 09   | US     | 1    | 116 | 122 | 111 | 1  |
| Timor              | /20/ | Dollar |      |     |     |     | 13 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Ecuador: Quito     | 02   | Dollar | 1    | 114 | 117 | 105 | 1  |
|                    | /10/ |        |      |     |     |     | 09 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Egypt: Cairo       | 03   | Pound  | 4.61 | 87  | 92  | 80  | 85 |
|                    | /20/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| El Salvador: San   | 01   | Dollar | 1    | 96  | 105 | 95  | 1  |
| Salvador           | /31/ |        |      |     |     |     | 05 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Eritrea: Asmara    | 11   | Nakfa  | 1    | 108 | 112 | 96  | 1  |
|                    | /25/ |        | 3.55 |     |     |     | 00 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Estonia: Tallinn   | 05   | Kroon  | 17.2 | 91  | 89  | 85  | 84 |
|                    | /21/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Ethiopia: Addis    | 02   | Birr   | 8.56 | 110 | 114 | 96  | 1  |
| Ababa              | /16/ |        |      |     |     |     | 00 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Fiji: Suva         | 03   | Dollar | 1.97 | 88  | 100 | 90  | 1  |
|                    | /17/ |        |      |     |     |     | 02 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Finland: Helsinki  | 05   | Euro   | 0.89 | 157 | 156 | 134 | 1  |
|                    | /27/ |        |      |     |     |     | 35 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| France: Paris      | 03   | Euro   | 0.93 | 152 | 144 | 138 | 1  |
|                    | /04/ |        |      |     |     |     | 34 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Gabon: Libreville  | 03   | CFA    | 590  | 139 | 155 | 122 | 1  |
|                    | /31/ | Franc  |      |     |     |     | 37 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Gambia: Banjul     | 04   | Dalasi | 9.8  | 103 | 110 | 92  | 99 |
|                    | /12/ |        |      |     |     |     |    |
|                    | 1996 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Georgia: Tbilisi   | 10   | Lari   | 2.18 | 126 | 133 | 108 | 1  |
|                    | /10/ |        |      |     |     |     | 14 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Germany: Berlin    | 02   | Euro   | 1.11 | 128 | 123 | 115 | 1  |
|                    | /22/ |        |      |     |     |     | 10 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Frankfurt am Main  | 04   | Euro   | 0.92 | 136 | 135 | 116 | 1  |
|                    | /07/ |        |      |     |     |     | 16 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Munich             | 04   | Euro   | 1.1  | 126 | 118 | 114 | 1  |
|                    | /08/ |        |      |     |     |     | 09 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Ghana: Accra       | 02   | Cedi   | 8375 | 111 | 120 | 95  | 1  |
|                    | /10/ |        |      |     |     |     | 03 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Greece: Athens     | 06   | Euro   | 0.85 | 130 | 130 | 114 | 1  |
|                    | /22/ |        |      |     |     |     | 13 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Grenada: Grenada   | 03   | EC     | 2.7  | 108 | 111 | 104 | 1  |
|                    | /31/ | Dollar |      |     |     |     | 07 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Guatemala:         | 08   | Q      | 7.9  | 112 | 118 | 102 | 1  |
| Guatemala City     | /29/ | uetzal |      |     |     |     | 07 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Guinea: Conakry    | 06   | Franc  | 1980 | 120 | 128 | 100 | 1  |
|                    | /02/ |        |      |     |     |     | 06 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Guinea-Bissau      | 01   | CFA    | 3    | 107 | 113 | 94  | 1  |
|                    | /24/ | Franc  | 4391 |     |     |     | 00 |
|                    | 1997 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Guyana: Georgetown | 06   | Dollar | 188  | 88  | 92  | 81  | 85 |
|                    | /08/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Haiti:             | 09   | Gourde | 28   | 113 | 116 | 100 | 1  |
| Port-au-Prince     | /25/ |        |      |     |     |     | 03 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Honduras:          | 06   | L      | 17.2 | 81  | 86  | 77  | 83 |
| Tegucigalpa        | /04/ | empira |      |     |     |     |    |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| **Hong Kong: Hong  | **   | **Do   | **7  | *   | *   | *   | *  |
| Kong**             | 09/0 | llar** | .8** | *17 | *16 | *14 | *1 |
|                    | 2/20 |        |      | 1** | 4** | 8** | 46 |
|                    | 03** |        |      |     |     |     | ** |
+--------------------+------+--------+------+-----+-----+-----+----+
| Hungary: Budapest  | 08   | Forint | 248  | 102 | 97  | 93  | 90 |
|                    | /18/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Iceland:           | 11   | Kronur | 86.9 | 182 | 183 | 127 | 1  |
| Keflavik-Grindavik | /30/ |        |      |     |     |     | 27 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Reykjavik          | 07   | Kronur | 73.3 | 186 | 185 | 139 | 1  |
|                    | /10/ |        |      |     |     |     | 38 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| India: New Delhi   | 08   | Rupee  | 46   | 88  | 89  | 91  | 93 |
|                    | /07/ |        |      |     |     |     |    |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Indonesia: Jakarta | 08   | Rupiah | 8903 | 100 | 110 | 95  | 1  |
|                    | /28/ |        |      |     |     |     | 06 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Indonesia:         | 04   | Rupiah | 8943 | 97  | 104 | 88  | 95 |
| Surabaya           | /10/ |        |      |     |     |     |    |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| **Ireland:         | **   | **     | **0. | *   | *   | *   | *  |
| Dublin**           | 11/1 | Euro** | 86** | *15 | *15 | *13 | *1 |
|                    | 5/20 |        |      | 6** | 5** | 9** | 38 |
|                    | 03** |        |      |     |     |     | ** |
+--------------------+------+--------+------+-----+-----+-----+----+
| Israel: Tel Aviv   | 04   | New    | 4.67 | 146 | 147 | 121 | 1  |
|                    | /01/ | Shekel |      |     |     |     | 20 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Italy: Milan       | 03   | Euro   | 0.88 | 172 | 166 | 147 | 1  |
|                    | /24/ |        |      |     |     |     | 45 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Naples             | 09   | Euro   | 0.98 | 155 | 151 | 124 | 1  |
|                    | /30/ |        |      |     |     |     | 23 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Rome               | 03   | Euro   | 0.9  | 188 | 185 | 153 | 1  |
|                    | /13/ |        |      |     |     |     | 52 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| **Jamaica:         | **   | **Do   | **59 | *   | *   | *   | *  |
| Kingston**         | 08/3 | llar** | .4** | *10 | *10 | *10 | *1 |
|                    | 1/20 |        |      | 6** | 7** | 4** | 04 |
|                    | 03** |        |      |     |     |     | ** |
+--------------------+------+--------+------+-----+-----+-----+----+
| Japan: Okinawa     | 05   | Yen    | 125  | 140 | 141 | 118 | 1  |
| Prefecture         | /24/ |        |      |     |     |     | 19 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Osaka-Kobe         | 02   | Yen    | 130  | 182 | 176 | 163 | 1  |
|                    | /14/ |        |      |     |     |     | 59 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Tokyo City         | 02   | Yen    | 130  | 183 | 175 | 149 | 1  |
|                    | /04/ |        |      |     |     |     | 45 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Jordan: Amman      | 03   | Dinar  | 0    | 129 | 134 | 103 | 1  |
|                    | /10/ |        | .708 |     |     |     | 07 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+

###### Table 1. Indexes of Living Costs Abroad, January 2004 - Continued

###### (Washington, D.C. = 100)

+--------------------+------+--------+------+-----+-----+-----+----+
| **Country and      | **   | **Ex   |      | **L |     | **  |    |
| City**             | Surv | change |      | oca |     | U.S |    |
|                    | ey** | Rat    |      | l^2 |     | .** |    |
|                    |      | e^1^** |      | ^** |     |     |    |
|                    | **Da |        |      |     |     | **  |    |
|                    | te** |        |      |     |     | Gov |    |
|                    |      |        |      |     |     | ern |    |
|                    |      |        |      |     |     | men |    |
|                    |      |        |      |     |     | t^3 |    |
|                    |      |        |      |     |     | ^** |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      | **For  | **   | **R | **I | **R | *  |
|                    |      | eign** | Numb | ela | nde | ela | *I |
|                    |      |        | er** | tiv | x** | tiv | nd |
|                    |      | **     |      | e** |     | e** | ex |
|                    |      | Unit** | *    |     |     |     | ** |
|                    |      |        | *per |     |     |     |    |
|                    |      |        | US   |     |     |     |    |
|                    |      |        | \$** |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Kazakhstan: Almaty | 04   | Tenge  | 152  | 121 | 123 | 105 | 1  |
|                    | /07/ |        |      |     |     |     | 08 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Kenya: Nairobi     | 02   | Sh     | 74.1 | 128 | 133 | 113 | 1  |
|                    | /01/ | illing |      |     |     |     | 17 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Korea: Seoul       | 05   | Won    | 1226 | 121 | 125 | 98  | 1  |
|                    | /28/ |        |      |     |     |     | 03 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Kuwait: Kuwait     | 11   | Dinar  | 0.   | 117 | 127 | 106 | 1  |
| City               | /27/ |        | 3053 |     |     |     | 18 |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Kyrgyzstan:        | 06   | Som    | 48.4 | 112 | 115 | 103 | 1  |
| Bishkek            | /19/ |        |      |     |     |     | 05 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Laos: Vientiane    | 08   | Kip    | 9975 | 95  | 103 | 90  | 98 |
|                    | /02/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Latvia: Riga       | 04   | Lat    | 0    | 115 | 121 | 100 | 1  |
|                    | /30/ |        | .583 |     |     |     | 07 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Lebanon: Beirut    | 04   | Pound  | 1514 | 99  | 100 | 89  | 90 |
|                    | /30/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Lesotho: Maseru    | 06   | Maloti | 1    | 60  | 62  | 65  | 67 |
|                    | /14/ |        | 0.04 |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Liberia: Monrovia  | 10   | Dollar | 41   | 122 | 128 | 104 | 1  |
|                    | /30/ |        |      |     |     |     | 13 |
|                    | 2000 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Lithuania: Vilnius | 07   | Lita   | 3.65 | 90  | 98  | 88  | 95 |
|                    | /01/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Luxembourg:        | 02   | Euro   | 0.92 | 131 | 131 | 118 | 1  |
| Luxembourg         | /13/ |        |      |     |     |     | 18 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Macedonia, The     | 05   | Denar  | 56.8 | 114 | 118 | 98  | 1  |
| Former Yugoslav    | /16/ |        |      |     |     |     | 01 |
|                    | 2003 |        |      |     |     |     |    |
| Republic of:       |      |        |      |     |     |     |    |
| Skopje             |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Madagascar:        | 05   | Franc  | 6300 | 114 | 119 | 103 | 1  |
| Antananarivo       | /22/ |        |      |     |     |     | 07 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Malawi: Lilongwe   | 12   | Kwacha | 80.7 | 116 | 121 | 103 | 1  |
|                    | /04/ |        |      |     |     |     | 07 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Malaysia: Kuala    | 03   | R      | 3.8  | 97  | 107 | 90  | 1  |
| Lumpur             | /12/ | inggit |      |     |     |     | 00 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Mali: Bamako       | 02   | CFA    | 604  | 117 | 128 | 104 | 1  |
|                    | /14/ | Franc  |      |     |     |     | 19 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Malta: Malta       | 04   | Pound  | 0.   | 105 | 107 | 102 | 1  |
|                    | /25/ |        | 4567 |     |     |     | 03 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Marshall Islands:  | 10   | US     | 1    | 128 | 131 | 120 | 1  |
| Majuro             | /22/ | Dollar |      |     |     |     | 22 |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| **Mauritania:      | **   | **Oug  | **2  | *   | *   | **9 | ** |
| Nouakchott**       | 10/2 | uiya** | 60** | *10 | *10 | 3** | 99 |
|                    | 8/20 |        |      | 4** | 9** |     | ** |
|                    | 03** |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| **Mauritius:       | **   | **R    | **28 | *   | *   | *   | *  |
| Mauritius**        | 10/2 | upee** | .5** | *10 | *10 | *10 | *1 |
|                    | 3/20 |        |      | 8** | 8** | 0** | 00 |
|                    | 03** |        |      |     |     |     | ** |
+--------------------+------+--------+------+-----+-----+-----+----+
| Mexico: Mazatlan   | 05   | Peso   | 9.08 | 109 | 111 | 103 | 1  |
|                    | /18/ |        |      |     |     |     | 01 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Mexico City        | 04   | Peso   | 10.7 | 105 | 114 | 93  | 1  |
|                    | /15/ |        |      |     |     |     | 03 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Tijuana            | 03   | Peso   | 8.92 | 106 | 108 | 105 | 1  |
|                    | /31/ |        |      |     |     |     | 06 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Micronesia:        | 08   | US     | 1    | 109 | 112 | 101 | 1  |
| Pohnpei            | /15/ | Dollar |      |     |     |     | 04 |
|                    | 2000 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Moldova: Chisinau  | 05   | Leu    | 4.69 | 99  | 103 | 93  | 96 |
|                    | /12/ |        |      |     |     |     |    |
|                    | 1998 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Mongolia:          | 05   | T      | 1133 | 104 | 107 | 97  | 1  |
| Ulaanbaatar        | /31/ | ughrik |      |     |     |     | 00 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Morocco: Rabat     | 03   | Dirham | 11.6 | 99  | 101 | 93  | 94 |
|                    | /28/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| **Mozambique:      | **   | **Met  | *    | *   | *   | **9 | *  |
| Maputo**           | 07/2 | ical** | *235 | *10 | *11 | 5** | *1 |
|                    | 7/20 |        | 96** | 2** | 0** |     | 03 |
|                    | 03** |        |      |     |     |     | ** |
+--------------------+------+--------+------+-----+-----+-----+----+
| Namibia: Windhoek  | 07   | SA     | 7.81 | 88  | 94  | 87  | 93 |
|                    | /01/ | Rand   |      |     |     |     |    |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Nepal: Kathmandu   | 12   | Rupee  | 76.2 | 94  | 98  | 99  | 98 |
|                    | /10/ |        |      |     |     |     |    |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Netherlands:       | 08   | Euro   | 1    | 135 | 138 | 112 | 1  |
| Brunssum           | /05/ |        |      |     |     |     | 15 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Hague, The         | 04   | Euro   | 1.14 | 115 | 114 | 106 | 1  |
|                    | /12/ |        |      |     |     |     | 05 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Netherlands        | 01   | Florin | 1.78 | 127 | 137 | 116 | 1  |
| Antilles: Curacao  | /20/ |        |      |     |     |     | 24 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| New Zealand:       | 04   | Dollar | 2.22 | 102 | 98  | 94  | 91 |
| Wellington         | /03/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Nicaragua: Managua | 03   | Gold   | 14   | 105 | 108 | 95  | 98 |
|                    | /27/ | C      |      |     |     |     |    |
|                    | 2002 | ordoba |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Niger: Niamey      | 05   | CFA    | 580  | 117 | 127 | 103 | 1  |
|                    | /30/ | Franc  |      |     |     |     | 14 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Nigeria: Abuja     | 06   | Naira  | 116  | 184 | 195 | 127 | 1  |
|                    | /04/ |        |      |     |     |     | 34 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Lagos              | 03   | Naira  | 115  | 123 | 133 | 112 | 1  |
|                    | /02/ |        |      |     |     |     | 23 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Norway: Oslo       | 02   | Kroner | 6.93 | 181 | 179 | 149 | 1  |
|                    | /05/ |        |      |     |     |     | 49 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Oman: Muscat       | 02   | Rial   | 0    | 106 | 117 | 97  | 1  |
|                    | /15/ |        | .385 |     |     |     | 09 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Pakistan:          | 12   | Rupee  | 58   | 90  | 97  | 95  | 1  |
| Islamabad          | /11/ |        |      |     |     |     | 03 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Palau, Republic    | 11   | US     | 1    | 104 | 107 | 102 | 1  |
| of: Koror          | /18/ | Dollar |      |     |     |     | 05 |
|                    | 1999 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Panama: Panama     | 01   | Balboa | 1    | 105 | 109 | 97  | 1  |
| City               | /10/ |        |      |     |     |     | 01 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Papua New Guinea   | 01   | Kina   | 4    | 96  | 100 | 89  | 92 |
|                    | /22/ |        |      |     |     |     |    |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Paraguay: Asuncion | 05   | G      | 3813 | 104 | 109 | 91  | 95 |
|                    | /23/ | uarani |      |     |     |     |    |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+

###### Table 1. Indexes of Living Costs Abroad, January 2004 - Continued

###### (Washington, D.C. = 100)

+--------------------+------+--------+------+-----+-----+-----+----+
| **Country and      | **   | **Ex   |      | **L |     | **  |    |
| City**             | Surv | change |      | oca |     | U.S |    |
|                    | ey** | Rat    |      | l^2 |     | .** |    |
|                    |      | e^1^** |      | ^** |     |     |    |
|                    | **Da |        |      |     |     | **  |    |
|                    | te** |        |      |     |     | Gov |    |
|                    |      |        |      |     |     | ern |    |
|                    |      |        |      |     |     | men |    |
|                    |      |        |      |     |     | t^3 |    |
|                    |      |        |      |     |     | ^** |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      | **For  | **   | **R | **I | **R | *  |
|                    |      | eign** | Numb | ela | nde | ela | *I |
|                    |      |        | er** | tiv | x** | tiv | nd |
|                    |      | **     |      | e** |     | e** | ex |
|                    |      | Unit** | *    |     |     |     | ** |
|                    |      |        | *per |     |     |     |    |
|                    |      |        | US   |     |     |     |    |
|                    |      |        | \$** |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Peru: Lima         | 12   | New    | 3.52 | 127 | 132 | 111 | 1  |
|                    | /16/ | Sol    |      |     |     |     | 15 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Philippines:       | 10   | Peso   | 51.2 | 91  | 97  | 86  | 93 |
| Manila             | /07/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Poland: Krakow     | 05   | New    | 4.02 | 99  | 90  | 91  | 83 |
|                    | /16/ | Zloty  |      |     |     |     |    |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Warsaw             | 10   | New    | 4.16 | 107 | 105 | 95  | 94 |
|                    | /02/ | Zloty  |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Portugal: Lisbon   | 05   | Euro   | 0.94 | 114 | 113 | 98  | 97 |
|                    | /01/ |        |      |     |     |     |    |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Qatar: Doha        | 10   | Riyal  | 3.64 | 112 | 118 | 104 | 1  |
|                    | /15/ |        |      |     |     |     | 10 |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Romania: Bucharest | 07   | Leu    | 3    | 100 | 109 | 98  | 1  |
|                    | /15/ |        | 3367 |     |     |     | 07 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Russia: Moscow     | 02   | Ruble  | 31.8 | 124 | 126 | 108 | 1  |
|                    | /21/ |        |      |     |     |     | 10 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| St. Petersburg     | 02   | Ruble  | 2    | 129 | 128 | 119 | 1  |
|                    | /06/ |        | 8.33 |     |     |     | 17 |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Rwanda: Kigali     | 10   | Franc  | 484  | 123 | 129 | 97  | 1  |
|                    | /18/ |        |      |     |     |     | 02 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Samoa: Samoa       | 09   | Tala   | 3.11 | 109 | 117 | 104 | 1  |
|                    | /20/ |        |      |     |     |     | 12 |
|                    | 2000 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Saudi Arabia:      | 04   | Riyal  | 3.75 | 116 | 126 | 104 | 1  |
| Dhahran            | /14/ |        |      |     |     |     | 14 |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Riyadh             | 04   | Riyal  | 3.75 | 116 | 125 | 103 | 1  |
|                    | /14/ |        |      |     |     |     | 17 |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Senegal: Dakar     | 10   | CFA    | 663  | 112 | 116 | 101 | 1  |
|                    | /20/ | Franc  |      |     |     |     | 04 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Serbia and         | 03   | New    | 59.3 | 100 | 96  | 90  | 86 |
| Montenegro:        | /01/ | Dinar  |      |     |     |     |    |
| Belgrade           | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Sierra Leone:      | 08   | Leone  | 2120 | 106 | 123 | 100 | 1  |
| Freetown           | /14/ |        |      |     |     |     | 17 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Singapore:         | 04   | Dollar | 1.79 | 129 | 132 | 112 | 1  |
| Singapore          | /11/ |        |      |     |     |     | 16 |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Slovakia:          | 05   | Korun  | 37.5 | 101 | 98  | 97  | 93 |
| Bratislava         | /12/ |        |      |     |     |     |    |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Slovenia: Ljubjana | 06   | Tolar  | 248  | 119 | 117 | 111 | 1  |
|                    | /14/ |        |      |     |     |     | 08 |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| South Africa:      | 02   | Rand   | 8.72 | 86  | 87  | 85  | 85 |
| Johannesburg       | /19/ |        |      |     |     |     |    |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Spain: Madrid      | 03   | Euro   | 0.91 | 132 | 129 | 118 | 1  |
|                    | /28/ |        |      |     |     |     | 15 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Sri Lanka: Colombo | 04   | Rupee  | 95.2 | 80  | 83  | 82  | 86 |
|                    | /18/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Sudan: Khartoum    | 02   | Dinar  | 430  | 107 | 118 | 92  | 1  |
|                    | /28/ |        |      |     |     |     | 04 |
|                    | 1995 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Suriname:          | 05   | G      | 2472 | 90  | 96  | 87  | 92 |
| Paramaribo         | /17/ | uilder |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Sweden: Stockholm  | 06   | Kroner | 1    | 144 | 135 | 122 | 1  |
|                    | /12/ |        | 0.27 |     |     |     | 13 |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Switzerland:       | 04   | Franc  | 1.68 | 164 | 163 | 144 | 1  |
| Geneva             | /01/ |        |      |     |     |     | 45 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Syria: Damascus    | 04   | Pound  | 46   | 97  | 100 | 94  | 97 |
|                    | /25/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Taiwan: Taipei4    | 03   | NT     | 34.6 | 127 | 132 | 114 | 1  |
|                    | /20/ | Dollar |      |     |     |     | 19 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Tajikistan:        | 10   | Tajik  | 850  | 93  | 98  | 86  | 90 |
| Dushanbe           | /01/ | Somoni |      |     |     |     |    |
|                    | 1997 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Tanzania: Dar es   | 07   | Sh     | 1035 | 114 | 120 | 101 | 1  |
| Salaam             | /01/ | illing |      |     |     |     | 06 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Thailand: Bangkok  | 02   | Baht   | 44.1 | 82  | 86  | 78  | 83 |
|                    | /13/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Togo: Lome         | 02   | CFA    | 621  | 114 | 126 | 96  | 1  |
|                    | /01/ | Franc  |      |     |     |     | 07 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Trinidad and       | 07   | Dollar | 6.05 | 101 | 108 | 98  | 1  |
| Tobago: Port of    | /31/ |        |      |     |     |     | 05 |
| Spain              | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Tunisia: Tunis     | 03   | Dinar  | 1.48 | 96  | 98  | 90  | 92 |
|                    | /09/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Turkey: Istanbul   | 02   | Lira   | 164  | 126 | 120 | 104 | 1  |
|                    | /24/ |        | 2833 |     |     |     | 01 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| **Turkmenistan:    | **   | **M    | *    | *   | *   | *   | *  |
| Ashgabat**         | 06/2 | anat** | *200 | *12 | *12 | *11 | *1 |
|                    | 4/20 |        | 00** | 6** | 9** | 0** | 12 |
|                    | 03** |        |      |     |     |     | ** |
+--------------------+------+--------+------+-----+-----+-----+----+
| Uganda: Kampala    | 08   | New    | 1795 | 111 | 117 | 99  | 1  |
|                    | /14/ | Sh     |      |     |     |     | 04 |
|                    | 2002 | illing |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Ukraine: Kiev      | 10   | H      | 5.31 | 111 | 120 | 96  | 1  |
|                    | /10/ | ryvnia |      |     |     |     | 05 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| United Arab        | 06   | Dirham | 3.67 | 113 | 120 | 108 | 1  |
| Emirates: Abu      | /15/ |        |      |     |     |     | 14 |
| Dhabi              | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| United Kingdom:    | 09   | Pound  | 0.   | 132 | 132 | 112 | 1  |
| Bristol            | /12/ |        | 6317 |     |     |     | 13 |
|                    | 1995 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| London             | 03   | Pound  | 0.   | 166 | 162 | 139 | 1  |
|                    | /20/ |        | 6147 |     |     |     | 43 |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Oxfordshire        | 04   | Pound  | 0.   | 131 | 132 | 116 | 1  |
|                    | /29/ |        | 6757 |     |     |     | 17 |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Uruguay:           | 12   | Urug   | 14   | 121 | 132 | 108 | 1  |
| Montevideo         | /15/ | Peso   |      |     |     |     | 18 |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| **Uzbekistan:      | **   | *      | **9  | *   | *   | *   | *  |
| Tashkent**         | 11/2 | *Som** | 74** | *11 | *12 | *10 | *1 |
|                    | 8/20 |        |      | 8** | 1** | 1** | 03 |
|                    | 03** |        |      |     |     |     | ** |
+--------------------+------+--------+------+-----+-----+-----+----+

**Table 1. Indexes of Living Cost Abroad, January 2004 - Continued**

**(Washington, D.C. = 100)**

+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| **Country and      | **   | **Ex   |      | **L |     | **  |    |
| City**             | Surv | change |      | oca |     | U.S |    |
|                    | ey** | Rat    |      | l^2 |     | .** |    |
|                    |      | e^1^** |      | ^** |     |     |    |
|                    | **Da |        |      |     |     | **  |    |
|                    | te** |        |      |     |     | Gov |    |
|                    |      |        |      |     |     | ern |    |
|                    |      |        |      |     |     | men |    |
|                    |      |        |      |     |     | t^3 |    |
|                    |      |        |      |     |     | ^** |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      | **For  | **   | **R | **I | **R | *  |
|                    |      | eign** | Numb | ela | nde | ela | *I |
|                    |      |        | er** | tiv | x** | tiv | nd |
|                    |      | **     |      | e** |     | e** | ex |
|                    |      | Unit** | *    |     |     |     | ** |
|                    |      |        | *per |     |     |     |    |
|                    |      |        | US   |     |     |     |    |
|                    |      |        | \$** |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Venezuela: Caracas | 10   | B      | 742  | 120 | 129 | 105 | 1  |
|                    | /15/ | olivar |      |     |     |     | 14 |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Vietnam: Hanoi     | 02   | N Dong | 1    | 99  | 100 | 96  | 97 |
|                    | /28/ |        | 5428 |     |     |     |    |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Yemen: Sanaa       | 12   | Rial   | 173  | 99  | 105 | 88  | 96 |
|                    | /15/ |        |      |     |     |     |    |
|                    | 2001 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Zambia: Lusaka     | 04   | Kwacha | 4945 | 96  | 99  | 91  | 93 |
|                    | /02/ |        |      |     |     |     |    |
|                    | 2003 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
| Zimbabwe: Harare   | 02   | Dollar | 308  | 67  | 68  | 68  | 69 |
|                    | /06/ |        |      |     |     |     |    |
|                    | 2002 |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+
|                    |      |        |      |     |     |     |    |
+--------------------+------+--------+------+-----+-----+-----+----+

## New surveys since the October 2003 publication are in bold.

1 The exchange rates shown are those used to calcu­late the in­dexes. They
are usually the rates available to American citi­zens during the

survey month. Current exchange rates may differ from the rates shown.
Inter­im indexes adjusted for new ex­change rates are not pub­lished.

See Technical Notes for an expla­na­tion of how the local indexes may be
adjusted for changes in ex­change rates.

2 The local relative and local index measure living costs for pri­vate
American citizens living abroad in two different ways. The local
relative

is a comparison of goods and services prices between the foreign post
and Wash­ing­ton, D.C., with the price ratios weight­ed by the pattern

of expen­diture in Wash­ing­ton, D.C. Conse­quently, the local rela­tive is a
straight com­pari­son of price levels between the post and

Washington, D.C., but not necessarily a comparison of the cost of living
abroad. The local index is a comparison of prices between the foreign

post and Washington, D.C., with the price ratios weighted by the
expen­diture pattern of American employees living at the foreign post.

It is, there­by, a mea­sure of the cost of living for Americans at the
foreign post compared with Washington, D.C. as the base. This is the
index most

appropriate for use by business firms and other private organizations to
establish cost-of-living allowances for their American employees
stationed abroad.

3 The U.S. Government relative and index include prices of goods
im­port­ed to the post and price advantages avail­able only to U.S.

Govern­ment em­ployees. The U.S. Government relative is a comparison of
price levels but not necessarily of living costs abroad because

the expendi­ture weights reflect only the Washington, D.C. expenditure
pattern. The U.S. Government index reflects Federal employee

foreign ex­pen­diture patterns and is used to compute foreign post
allowanc­es for Federal employees.

4 There are no U.S. Government employees in Taiwan. The figures listed
in this column represent a living cost comparison for American

employees of the American Institute in Taiwan, who have some duty-free
and other special benefits that may not be available to other

Americans in Taiwan.

### Table 2. Quarters Allowances, January 2004

<table>
<colgroup>
<col style="width: 21%" />
<col style="width: 4%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 1%" />
<col style="width: 5%" />
<col style="width: 9%" />
<col style="width: 10%" />
<col style="width: 11%" />
<col style="width: 6%" />
<col style="width: 1%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 1%" />
<col style="width: 1%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2">3</td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2">Exchange Rate</td>
<td colspan="2"></td>
<td></td>
<td colspan="5">Annual Allowance by family status and salary range</td>
<td colspan="2"></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td colspan="2">Country and City</td>
<td colspan="2">Survey</td>
<td>Effective</td>
<td colspan="2">Foreign</td>
<td colspan="2">Number</td>
<td>Family</td>
<td>Less Than</td>
<td>$46,900 to</td>
<td colspan="6">$73,467 and</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td colspan="2">2</td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>4</td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">1</td>
<td colspan="2">Date</td>
<td>Date</td>
<td colspan="2">Unit</td>
<td colspan="2">Per US$</td>
<td>Status</td>
<td>$46,900</td>
<td>$73,466</td>
<td colspan="6">Above</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">Australia: Melbourne . . . . . . . . . . . . . . . . . .
. . .</td>
<td colspan="2">Oct-98</td>
<td>Dec-98</td>
<td colspan="2">Dollar</td>
<td colspan="2">1.58</td>
<td>Family</td>
<td>$15,500</td>
<td>$16,800</td>
<td colspan="6">$17,600</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>14,100</td>
<td>15,500</td>
<td colspan="6">16,800</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2">Bahrain: Manama<strong>. . . . . . . . . .
.</strong></td>
<td colspan="2">Jul-03</td>
<td>Jul-03</td>
<td colspan="2">Dinar</td>
<td colspan="2">0.3770</td>
<td>Family</td>
<td>31,000</td>
<td>43,000</td>
<td colspan="6">44,000</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>26,000</td>
<td>31,000</td>
<td colspan="6">43,000</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">Barbados: Barbados . . . . . . . . . . . . . .</td>
<td colspan="2">May-03</td>
<td>Jun-03</td>
<td colspan="2">Dollar</td>
<td colspan="2">2.02</td>
<td>Family</td>
<td>33,500</td>
<td>34,200</td>
<td colspan="6">37,700</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>27,300</td>
<td>33,500</td>
<td colspan="6">35,800</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2"><strong>Belgium: Brussels . . . . . . . . . . . . .
.</strong></td>
<td colspan="2"><strong>Dec-03-02</strong></td>
<td><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>33,200</strong></td>
<td><strong>36,900</strong></td>
<td colspan="6"><strong>38,800</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>29,200</strong></td>
<td><strong>33,200</strong></td>
<td colspan="6"><strong>36,900</strong></td>
</tr>
<tr class="even">
<td colspan="2">Kleine Brogel . . . . . . . . . ..</td>
<td colspan="2">Oct-01</td>
<td>Oct-01</td>
<td colspan="2">Franc</td>
<td colspan="2">44</td>
<td>Family</td>
<td>11,000</td>
<td>13,900</td>
<td colspan="6">13,900</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>10,000</td>
<td>11,000</td>
<td colspan="6">13,800</td>
</tr>
<tr class="even">
<td colspan="2"><strong>SHAPE/Chievres. . . . . . . . . . . . .
.</strong></td>
<td colspan="2"><strong>Nov-03</strong></td>
<td><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>21,100</strong></td>
<td><strong>24,000</strong></td>
<td colspan="6"><strong>26,400</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>18,700</strong></td>
<td><strong>22,000</strong></td>
<td colspan="6"><strong>24,000</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">Bermuda . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . .</td>
<td colspan="2">Dec-95</td>
<td>Oct-96</td>
<td colspan="2">Dollar</td>
<td colspan="2">1.00</td>
<td>Family</td>
<td>23,600</td>
<td>26,200</td>
<td colspan="6">26,200</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>21,900</td>
<td>21,900</td>
<td colspan="6">24,800</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2">Canada: Calgary . . . . . . . . . . . . . .</td>
<td colspan="2">May-03</td>
<td>Jun-03</td>
<td colspan="2">Euro</td>
<td colspan="2">1.35</td>
<td>Family</td>
<td>19,200</td>
<td>21,300</td>
<td colspan="6">23,500</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>17,000</td>
<td>19,200</td>
<td colspan="6">22,300</td>
</tr>
<tr class="even">
<td colspan="2">Montreal .. . . . . . . . . . . ……… .</td>
<td colspan="2"><h2 id="may-03">May-03</h2></td>
<td>Jun-03</td>
<td colspan="2">Euro</td>
<td colspan="2">1.35</td>
<td>Family</td>
<td>31,900</td>
<td>35,400</td>
<td colspan="6">38,600</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>28,300</td>
<td>31,900</td>
<td colspan="6">36,200</td>
</tr>
<tr class="even">
<td colspan="2">Toronto.. . . . . . . . . . . ……… .</td>
<td colspan="2"><h2 id="may-03-1">May-03</h2></td>
<td>Jun-03</td>
<td colspan="2">Euro</td>
<td colspan="2">1.35</td>
<td>Family</td>
<td>30,500</td>
<td>31,300</td>
<td colspan="6">36,400</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>26,300</td>
<td>30,500</td>
<td colspan="6">34,700</td>
</tr>
<tr class="even">
<td colspan="2">Vancouver.. . . . . . . . . . . ……… .</td>
<td colspan="2"><h2 id="may-03-2">May-03</h2></td>
<td>Jun-03</td>
<td colspan="2">Euro</td>
<td colspan="2">1.35</td>
<td>Family</td>
<td>25,300</td>
<td>29,400</td>
<td colspan="6">31,900</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>22,500</td>
<td>25,300</td>
<td colspan="6">30,700</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">Costa Rica: San Jose . . . . . . . . . . . . . . . . .
.</td>
<td colspan="2">Dec-02</td>
<td>Dec-02</td>
<td colspan="2">Colon</td>
<td colspan="2">374</td>
<td>Family</td>
<td>24,100</td>
<td>26,200</td>
<td colspan="6">26,200</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>17,000</td>
<td>24,100</td>
<td colspan="6">24,600</td>
</tr>
<tr class="odd">
<td colspan="2">Dominican Republic</td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2">Santo Domingo</td>
<td colspan="2">Dec-02</td>
<td>Jan-03</td>
<td colspan="2">Peso</td>
<td colspan="2">19.2</td>
<td>Family</td>
<td>32,400</td>
<td>40,500</td>
<td colspan="6">40,500</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>28,800</td>
<td>32,400</td>
<td colspan="6">40,500</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">Ecuador: Quito . . . . . . . . . . . . . . . . . . . . .
. . .</td>
<td colspan="2">Mar-03</td>
<td>Apr-03</td>
<td colspan="2">Dollar</td>
<td colspan="2">1.00</td>
<td>Family</td>
<td>22,400</td>
<td>24,900</td>
<td colspan="6">26,400</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>19,900</td>
<td>23,000</td>
<td colspan="6">25,500</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2"><strong>France: Lyon . . . . . . . . . . . . . . . . . .
. . . . . .</strong></td>
<td><strong>Dec-03</strong></td>
<td colspan="2"><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>34,000</strong></td>
<td><strong>37,900</strong></td>
<td colspan="6"><strong>43,000</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>30,200</strong></td>
<td><strong>34,000</strong></td>
<td colspan="6"><strong>39,600</strong></td>
</tr>
<tr class="even">
<td colspan="2"><strong>Paris . . . . . . . . . . . . . . . . . . . . .
. . .</strong></td>
<td><strong>Dec-03</strong></td>
<td colspan="2"><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>49,800</strong></td>
<td><strong>55,400</strong></td>
<td colspan="6"><strong>76,300</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td><h2 id="section-3"></h2></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>44,200</strong></td>
<td><strong>49,800</strong></td>
<td colspan="6"><strong>58,000</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">Germany: Augsburg . . . . . . . . . . . . . . . . . . .
. . . .</td>
<td>Jul-99</td>
<td colspan="2">Sep-99</td>
<td colspan="2">Mark</td>
<td colspan="2">1.85</td>
<td>Family</td>
<td>17,400</td>
<td>18,700</td>
<td colspan="6">20,000</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>15,500</td>
<td>17,400</td>
<td colspan="6">18,900</td>
</tr>
<tr class="odd">
<td colspan="2">Berlin . . . . . . . . . . . . . . . . . . . . . . . .
.</td>
<td>Apr-01</td>
<td colspan="2">May-01</td>
<td colspan="2">Mark</td>
<td colspan="2">2.12</td>
<td>Family</td>
<td>23,000</td>
<td>34,500</td>
<td colspan="6">34,500</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>22,000</td>
<td>23,000</td>
<td colspan="6">34,500</td>
</tr>
<tr class="odd">
<td colspan="2">Bonn . . . . . . . . . . . . . . . . . . . . . . .</td>
<td>Jun-97</td>
<td colspan="2">Dec-98</td>
<td colspan="2">Mark</td>
<td colspan="2">1.67</td>
<td>Family</td>
<td>17,500</td>
<td>19,800</td>
<td colspan="6">20,600</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>16,000</td>
<td>17,500</td>
<td colspan="6">19,800</td>
</tr>
<tr class="odd">
<td colspan="2"><strong>Frankfurt am Main. . . . . . . . . . . . .
.</strong></td>
<td><h2 id="jun-03">Jun-03</h2></td>
<td colspan="2"><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>34,200</strong></td>
<td><strong>38,200</strong></td>
<td colspan="6"><strong>39,700</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>31,300</strong></td>
<td><strong>34,200</strong></td>
<td colspan="6"><strong>38,200</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2"><strong>Germany: Hanau. . . . . . . . . . . . . . . .
.</strong></td>
<td><strong>Apr-03</strong></td>
<td colspan="2"><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>35,800</strong></td>
<td><strong>39,000</strong></td>
<td colspan="6"><strong>40,400</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>32,600</strong></td>
<td><strong>35,800</strong></td>
<td colspan="6"><strong>39,000</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td></td>
<td colspan="12"><h3
id="table-2.-quarters-allowances-january-2004-continued">Table 2.
Quarters Allowances, January 2004-Continued</h3></td>
<td colspan="2"></td>
<td colspan="3"></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2">3</td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="3">Exchange Rate</td>
<td colspan="2"></td>
<td></td>
<td colspan="5">Annual Allowance by family status and salary range</td>
<td colspan="2"></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td colspan="2">Country and City</td>
<td>Survey</td>
<td colspan="2">Effective</td>
<td colspan="2">Foreign</td>
<td colspan="2">Number</td>
<td>Family</td>
<td>Less Than</td>
<td>$46,900 to</td>
<td colspan="6">$73,467 and</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td>2</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>4</td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">1</td>
<td>Date</td>
<td colspan="2">Date</td>
<td colspan="2">Unit</td>
<td colspan="2">Per US$</td>
<td>Status</td>
<td>$46,900</td>
<td>$73,466</td>
<td colspan="6">Above</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2"><strong>Heidelberg. . . . . . . . . . . . . . . .
.</strong></td>
<td><strong>Jul-02</strong></td>
<td colspan="2"><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>30,300</strong></td>
<td><strong>34,400</strong></td>
<td colspan="6"><strong>35,500</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>27,100</strong></td>
<td><strong>30,300</strong></td>
<td colspan="6"><strong>35,000</strong></td>
</tr>
<tr class="odd">
<td colspan="2"><strong>Kaiserslautern . . . . . . . . . . . . . . . . .
. . . . . . . . . . . .</strong></td>
<td><strong>Apr -03</strong></td>
<td colspan="2"><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>36,100</strong></td>
<td><strong>42,700</strong></td>
<td colspan="6"><strong>43,800</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>33,400</strong></td>
<td><strong>37,600</strong></td>
<td colspan="6"><strong>42,700</strong></td>
</tr>
<tr class="odd">
<td colspan="2">Karlsruhe . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . .</td>
<td>Jul-97</td>
<td colspan="2">Dec-98</td>
<td colspan="2">Mark</td>
<td colspan="2">1.63</td>
<td>Family</td>
<td>17,300</td>
<td>18,900</td>
<td colspan="6">19,900</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>15,300</td>
<td>17,300</td>
<td colspan="6">18,900</td>
</tr>
<tr class="odd">
<td colspan="2">Leipzig . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . .</td>
<td>May-95</td>
<td colspan="2">Dec-98</td>
<td colspan="2">Mark</td>
<td colspan="2">1.63</td>
<td>Family</td>
<td>13,000</td>
<td>14,300</td>
<td colspan="6">15,100</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>11,300</td>
<td>13,000</td>
<td colspan="6">14,700</td>
</tr>
<tr class="odd">
<td colspan="2">Nuernberg . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . .</td>
<td>Mar-99</td>
<td colspan="2">Jul-99</td>
<td colspan="2">Mark</td>
<td colspan="2">1.73</td>
<td>Family</td>
<td>16,000</td>
<td>17,700</td>
<td colspan="6">18,400</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>14,100</td>
<td>16,000</td>
<td colspan="6">17,700</td>
</tr>
<tr class="odd">
<td colspan="2"><strong>Stuttgart . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . .</strong></td>
<td><strong>Apr -03</strong></td>
<td colspan="2"><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>28,400</strong></td>
<td><strong>31,500</strong></td>
<td colspan="6"><strong>33,000</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>25,100</strong></td>
<td><strong>28,400</strong></td>
<td colspan="6"><strong>31,700</strong></td>
</tr>
<tr class="odd">
<td colspan="2"><strong>Wiesbaden . . . . . . . . . . . . . . . . . . .
. . . . .</strong></td>
<td><strong>Apr -03</strong></td>
<td colspan="2"><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>35,700</strong></td>
<td><strong>44,200</strong></td>
<td colspan="6"><strong>45,500</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>31,600</strong></td>
<td><strong>39,700</strong></td>
<td colspan="6"><strong>44,200</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2"><strong>Greece: Athens. . . . . . . . . . . . . . . . .
. . . . . . .</strong></td>
<td><strong>Sep-03</strong></td>
<td colspan="2"><strong>Jan-04</strong></td>
<td colspan="2"><strong>Drachma</strong></td>
<td colspan="2"><strong>0.81</strong></td>
<td><strong>Family</strong></td>
<td><strong>27,300</strong></td>
<td><strong>29,000</strong></td>
<td colspan="6"><strong>29,000</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>26,000</strong></td>
<td><strong>27,900</strong></td>
<td colspan="6"><strong>29,000</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">Guatemala: Guatemala City . . . . . . . . . . . . . . .
. .</td>
<td><h2 id="dec-02">Dec-02</h2></td>
<td colspan="2">Dec-02</td>
<td colspan="2">Quetzal</td>
<td colspan="2">7.57</td>
<td>Family</td>
<td>26,500</td>
<td>31,300</td>
<td colspan="6">34,400</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>25,000</td>
<td>26,500</td>
<td colspan="6">30,600</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2">Honduras: Tegucigalpa . . . . . . . . . . . . . . . . .
. . . . . . . . . .</td>
<td>Dec-02</td>
<td colspan="2">Dec-02</td>
<td colspan="2">Lempira</td>
<td colspan="2">16.8</td>
<td>Family</td>
<td>18,700</td>
<td>21,100</td>
<td colspan="6">22,100</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>16,800</td>
<td>19,000</td>
<td colspan="6">21,100</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">Iceland: Keflavik-Grindavik. . . . . . . . . . . . . . .
.</td>
<td>May-03</td>
<td colspan="2">Jul-03</td>
<td colspan="2">Kronur</td>
<td colspan="2">1.0</td>
<td>Family</td>
<td>12,900</td>
<td>15,700</td>
<td colspan="6">15,700</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>11,400</td>
<td>15,000</td>
<td colspan="6">15,700</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2">Italy: Brindisi . . . . . . . . . . . . . . . . . . . .
. . . . . .</td>
<td>Feb-98</td>
<td colspan="2">May-98</td>
<td colspan="2">Lira</td>
<td colspan="2">1,648</td>
<td>Family</td>
<td>8,300</td>
<td>9,400</td>
<td colspan="6">10,400</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>7,500</td>
<td>8,300</td>
<td colspan="6">9,800</td>
</tr>
<tr class="even">
<td colspan="2"><strong>Catania. . . . . . . . . . . . . . .
.</strong></td>
<td><strong>Apr -03</strong></td>
<td colspan="2"><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>17,800</strong></td>
<td><strong>21,000</strong></td>
<td colspan="6"><strong>21,600</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>15,800</strong></td>
<td><strong>18,500</strong></td>
<td colspan="6"><strong>21,000</strong></td>
</tr>
<tr class="even">
<td colspan="2"><strong>Leghorn. . . . . . . . . . . . . . .
.</strong></td>
<td><strong>Feb -02</strong></td>
<td colspan="2"><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>20,600</strong></td>
<td><strong>22,900</strong></td>
<td colspan="6"><strong>24,000</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>18,300</strong></td>
<td><strong>20,600</strong></td>
<td colspan="6"><strong>23,400</strong></td>
</tr>
<tr class="even">
<td colspan="2"><strong>Naples. . . . . . . . . . . . . . .
.</strong></td>
<td><strong>Apr -03</strong></td>
<td colspan="2"><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>26,300</strong></td>
<td><strong>35,400</strong></td>
<td colspan="6"><strong>36,600</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>23,800</strong></td>
<td><strong>30,700</strong></td>
<td colspan="6"><strong>35,400</strong></td>
</tr>
<tr class="even">
<td colspan="2"><strong>Pordenone-Aviano. . . . . . . . . . . . . . .
.</strong></td>
<td><strong>Apr -03</strong></td>
<td colspan="2"><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>20,900</strong></td>
<td><strong>30,100</strong></td>
<td colspan="6"><strong>31,500</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>18,300</strong></td>
<td><strong>27,500</strong></td>
<td colspan="6"><strong>30,100</strong></td>
</tr>
<tr class="even">
<td colspan="2"><strong>Rome. . . . . . . . . . . . . . .
.</strong></td>
<td><strong>Oct-03</strong></td>
<td colspan="2"><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>34,700</strong></td>
<td><strong>38,400</strong></td>
<td colspan="6"><strong>50,900</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>30,800</strong></td>
<td><strong>34,700</strong></td>
<td colspan="6"><strong>40,400</strong></td>
</tr>
<tr class="even">
<td colspan="2"><strong>Vicenza. . . . . . . . . . . . . . .
.</strong></td>
<td><strong>Apr -03</strong></td>
<td colspan="2"><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>24,500</strong></td>
<td><strong>31,000</strong></td>
<td colspan="6"><strong>32,300</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>21,900</strong></td>
<td><strong>27,200</strong></td>
<td colspan="6"><strong>31,000</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
</tbody>
</table>

Table 2. Quarters Allowances, January 2004 -- Continued

<table>
<colgroup>
<col style="width: 21%" />
<col style="width: 4%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 1%" />
<col style="width: 5%" />
<col style="width: 9%" />
<col style="width: 10%" />
<col style="width: 11%" />
<col style="width: 6%" />
<col style="width: 1%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 1%" />
<col style="width: 1%" />
</colgroup>
<tbody>
<tr class="odd">
<td></td>
<td colspan="11"><h4 id="section-4"></h4></td>
<td colspan="2"></td>
<td colspan="3"></td>
</tr>
<tr class="even">
<td></td>
<td colspan="11"><h4 id="section-5"></h4></td>
<td colspan="2"></td>
<td colspan="3"></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2">3</td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2">Exchange Rate</td>
<td colspan="2"></td>
<td></td>
<td colspan="5">Annual Allowance by family status and salary range</td>
<td colspan="2"></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td colspan="2">Country and City</td>
<td>Survey</td>
<td>Effective</td>
<td colspan="2">Foreign</td>
<td colspan="2">Number</td>
<td>Family</td>
<td>Less Than</td>
<td>$46,900 to</td>
<td colspan="6">$73,467 and</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td>2</td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>4</td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">1</td>
<td>Date</td>
<td>Date</td>
<td colspan="2">Unit</td>
<td colspan="2">Per US$</td>
<td>Status</td>
<td>$46,900</td>
<td>$73,466</td>
<td colspan="6">Above</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">Japan: Misawa. . . . . . . . . . . . . . . . . . . . . .
. . . . . . .</td>
<td>Mar-02</td>
<td>Mar-02</td>
<td colspan="2">Yen</td>
<td colspan="2">130</td>
<td>Family</td>
<td>22,800</td>
<td>25,600</td>
<td colspan="6">27,500</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>22,100</td>
<td>23,600</td>
<td colspan="6">26,300</td>
</tr>
<tr class="odd">
<td colspan="2">Okinawa . . . . . . . . . . . . . . . .</td>
<td>May -03</td>
<td>Jun-03</td>
<td colspan="2">Yen</td>
<td colspan="2">117</td>
<td>Family</td>
<td>37,900</td>
<td>41,800</td>
<td colspan="6">41,800</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>37,800</td>
<td>37,900</td>
<td colspan="6">41,800</td>
</tr>
<tr class="odd">
<td colspan="2">Tokyo City . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . .</td>
<td><h2 id="mar-02">Mar-02</h2></td>
<td>Mar-02</td>
<td colspan="2">Yen</td>
<td colspan="2">130</td>
<td>Family</td>
<td>64,400</td>
<td>74,600</td>
<td colspan="6">80,000</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>57,100</td>
<td>65,200</td>
<td colspan="6">74,900</td>
</tr>
<tr class="odd">
<td colspan="2">Tokyo-To 5 . . . . . . . . . . .. . . . . . . . . . . .
. .</td>
<td>Mar-02</td>
<td>May-02</td>
<td colspan="2">Yen</td>
<td colspan="2">127</td>
<td>Family</td>
<td>31,400</td>
<td>35,100</td>
<td colspan="6">38,300</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>28,000</td>
<td>31,400</td>
<td colspan="6">36,600</td>
</tr>
<tr class="odd">
<td colspan="2">Yokohama . . . . . . . . . . . . . . . . . . . . . . . .
. . .</td>
<td>Mar-02</td>
<td>Mar-02</td>
<td colspan="2">Yen</td>
<td colspan="2">130</td>
<td>Family</td>
<td>30,000</td>
<td>38,000</td>
<td colspan="6">39,000</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>27,000</td>
<td>37,100</td>
<td colspan="6">38,000</td>
</tr>
<tr class="odd">
<td colspan="2">Yokosuka . . . . . . . . . . . . . . . . . . . . . . . .
. . . . .</td>
<td>Mar-02</td>
<td>Mar-02</td>
<td colspan="2">Yen</td>
<td colspan="2">130</td>
<td>Family</td>
<td>28,500</td>
<td>35,200</td>
<td colspan="6">35,500</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>27,600</td>
<td>34,500</td>
<td colspan="6">35,200</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2">Korea: Osan AB . . . . . . . . . . . . . . . . . . . . .
. . . . . . . .</td>
<td>Jan-03</td>
<td>Feb-03</td>
<td colspan="2">Won</td>
<td colspan="2">1,132</td>
<td>Family</td>
<td>19,200</td>
<td>23,400</td>
<td colspan="6">26,400</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>18,100</td>
<td>19,200</td>
<td colspan="6">23,400</td>
</tr>
<tr class="even">
<td colspan="2">Pusan. . . . . . . . . . . . . . . .</td>
<td>Jun -03</td>
<td>Jul-03</td>
<td colspan="2">Won</td>
<td colspan="2">1154</td>
<td>Family</td>
<td>23,500</td>
<td>24,000</td>
<td colspan="6">24,000</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>17,800</td>
<td>23,500</td>
<td colspan="6">24,000</td>
</tr>
<tr class="even">
<td colspan="2">Seoul . . . . . . . . . . . . . . . . . . . . . . . . .
. . . .</td>
<td>May-02</td>
<td>Jun-02</td>
<td colspan="2">Won</td>
<td colspan="2">1,226</td>
<td>Family</td>
<td>39,800</td>
<td>44,100</td>
<td colspan="6">46,300</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>36,700</td>
<td>42,000</td>
<td colspan="6">45,200</td>
</tr>
<tr class="even">
<td colspan="2">Taegu . . . . . . . . . . . . . . . . . . . . . . . . .
. . . .</td>
<td>May-02</td>
<td>Jun-02</td>
<td colspan="2">Won</td>
<td colspan="2">1,226</td>
<td>Family</td>
<td>21,700</td>
<td>25,500</td>
<td colspan="6">25,500</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>19,600</td>
<td>24,500</td>
<td colspan="6">25,500</td>
</tr>
<tr class="even">
<td colspan="2">Uijongbu . . . . . . . . . . . . . . . . . . . . . . . .
. . . . .</td>
<td>Jan-03</td>
<td>Feb-03</td>
<td colspan="2">Won</td>
<td colspan="2">1,132</td>
<td>Family</td>
<td>24,400</td>
<td>26,500</td>
<td colspan="6">27,700</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>22,000</td>
<td>24,400</td>
<td colspan="6">26,500</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2"><strong>Luxembourg: Luxembourg. . . . . . . . . . . . .
. . .</strong></td>
<td><strong>Apr -03</strong></td>
<td><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>35,400</strong></td>
<td><strong>39,300</strong></td>
<td colspan="6"><strong>42,200</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>31,500</strong></td>
<td><strong>37,100</strong></td>
<td colspan="6"><strong>39,300</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2">Malta: Valletta. . . . . . . . . . . . . . . . . .</td>
<td>Nov-02</td>
<td>Dec-02</td>
<td colspan="2">Pound</td>
<td colspan="2">0.4167</td>
<td>Family</td>
<td>22,400</td>
<td>27,700</td>
<td colspan="6">29,000</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>20,000</td>
<td>22,400</td>
<td colspan="6">28,100</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">Mexico: Mexico City . . . . . . . . . . . . . . . . . .
. . . . . . . .</td>
<td>May-95</td>
<td>Jul-95</td>
<td colspan="2">Peso</td>
<td colspan="2">6.36</td>
<td>Family</td>
<td>30,800</td>
<td>34,100</td>
<td colspan="6">37,500</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>27,300</td>
<td>30,800</td>
<td colspan="6">35,800</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2"><strong>Netherlands: Brunssum. . . . . . . . . . . . . .
. .</strong></td>
<td><strong>Apr -03</strong></td>
<td><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>22,700</strong></td>
<td><strong>26,800</strong></td>
<td colspan="6"><strong>27,400</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>21,000</strong></td>
<td><strong>25,700</strong></td>
<td colspan="6"><strong>26,800</strong></td>
</tr>
<tr class="even">
<td colspan="2"><strong>Hague, The. . . . . . . . . . . . . .
.</strong></td>
<td><strong>Apr -03</strong></td>
<td><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>40,100</strong></td>
<td><strong>44,000</strong></td>
<td colspan="6"><strong>49,100</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>35,400</strong></td>
<td><strong>40,100</strong></td>
<td colspan="6"><strong>41,800</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">New Zealand: Wellington . . . . . . . . . . . . . . . .
. . . . . . . . . . .</td>
<td>Dec-02</td>
<td>Dec-02</td>
<td colspan="2">Dollar</td>
<td colspan="2">1.92</td>
<td>Family</td>
<td>13,600</td>
<td>21,100</td>
<td colspan="6">21,100</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>13,600</td>
<td>21,100</td>
<td colspan="6">21,100</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2">Norway: Oslo . . . . . . . . . . . . . . . . . . . . . .
. . . . .</td>
<td>Jun-97</td>
<td>Dec-98</td>
<td colspan="2">Kroner</td>
<td colspan="2">7.44</td>
<td>Family</td>
<td>17,200</td>
<td>20,400</td>
<td colspan="6">21,600</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>16,600</td>
<td>17,200</td>
<td colspan="6">20,400</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">Panama: Panama City . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .</td>
<td>Mar-99</td>
<td>Jul-99</td>
<td colspan="2">Balboa</td>
<td colspan="2">1.00</td>
<td>Family</td>
<td>26,600</td>
<td>29,400</td>
<td colspan="6">32,200</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>23,700</td>
<td>26,600</td>
<td colspan="6">30,800</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2">Paraguay: Asuncion . . . . . . . . . . . . . . . . . . .
. . . . .</td>
<td>Oct-95</td>
<td>Nov-95</td>
<td colspan="2">Guarani</td>
<td colspan="2">1,968</td>
<td>Family</td>
<td>19,200</td>
<td>21,300</td>
<td colspan="6">21,900</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>17,000</td>
<td>19,200</td>
<td colspan="6">21,900</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
</tbody>
</table>

Table 2. Quarters Allowances, January 2004 -- Continued

<table>
<colgroup>
<col style="width: 21%" />
<col style="width: 4%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 1%" />
<col style="width: 5%" />
<col style="width: 9%" />
<col style="width: 10%" />
<col style="width: 11%" />
<col style="width: 6%" />
<col style="width: 1%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 1%" />
<col style="width: 1%" />
</colgroup>
<tbody>
<tr class="odd">
<td></td>
<td colspan="11"><h4 id="section-6"></h4></td>
<td colspan="2"></td>
<td colspan="3"></td>
</tr>
<tr class="even">
<td></td>
<td colspan="11"><h4 id="section-7"></h4></td>
<td colspan="2"></td>
<td colspan="3"></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2">3</td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td colspan="2">Exchange Rate</td>
<td colspan="2"></td>
<td></td>
<td colspan="5">Annual Allowance by family status and salary range</td>
<td colspan="2"></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td colspan="2">Country and City</td>
<td>Survey</td>
<td>Effective</td>
<td colspan="2">Foreign</td>
<td colspan="2">Number</td>
<td>Family</td>
<td>Less Than</td>
<td>$46,900 to</td>
<td colspan="6">$73,467 and</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td>2</td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>4</td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">1</td>
<td>Date</td>
<td>Date</td>
<td colspan="2">Unit</td>
<td colspan="2">Per US$</td>
<td>Status</td>
<td>$46,900</td>
<td>$73,466</td>
<td colspan="6">Above</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">Peru: Lima . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . .</td>
<td>May-97</td>
<td>Jun-97</td>
<td colspan="2">New Sol</td>
<td colspan="2">2.63</td>
<td>Family</td>
<td>24,600</td>
<td>27,300</td>
<td colspan="6">27,300</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>21,800</td>
<td>24,600</td>
<td colspan="6">25,400</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2"><strong>Portugal: Lajes Field . . . . . . . . . . . . .
. .</strong></td>
<td><strong>Oct-03</strong></td>
<td><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>16,200</strong></td>
<td><strong>20,300</strong></td>
<td colspan="6"><strong>21,500</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>14,000</strong></td>
<td><strong>16,200</strong></td>
<td colspan="6"><strong>20,300</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2"><strong>Lisbon</strong></td>
<td><strong>Jun -03</strong></td>
<td><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>35,500</strong></td>
<td><strong>40,100</strong></td>
<td colspan="6"><strong>47,600</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>31,600</strong></td>
<td><strong>36,100</strong></td>
<td colspan="6"><strong>42,300</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2">Singapore: Singapore. . . . . . . . . . . . . . . . . .
. . . . . . . . . . .</td>
<td>Mar-02</td>
<td>Mar-02</td>
<td colspan="2">Dollar</td>
<td colspan="2">1.83</td>
<td>Family</td>
<td>29,900</td>
<td>33,800</td>
<td colspan="6">35,900</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>26,900</td>
<td>29,900</td>
<td colspan="6">34,500</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">Spain: Madrid . . . . . . . . . . . . . . . . . . . . .
. .</td>
<td>Oct-98</td>
<td>Dec-98</td>
<td colspan="2">Peseta</td>
<td colspan="2">144</td>
<td>Family</td>
<td>23,700</td>
<td>26,300</td>
<td colspan="6">29,700</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>21,000</td>
<td>23,700</td>
<td colspan="6">27,600</td>
</tr>
<tr class="odd">
<td colspan="2"><strong>Rota. . . . . . . . . . . . . . . . . . . . . .
. . . . . . .</strong></td>
<td><strong>Oct -02</strong></td>
<td><strong>Jan-04</strong></td>
<td colspan="2"><strong>Euro</strong></td>
<td colspan="2"><strong>0.78</strong></td>
<td><strong>Family</strong></td>
<td><strong>25,200</strong></td>
<td><strong>28,000</strong></td>
<td colspan="6"><strong>28,700</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>22,300</strong></td>
<td><strong>25,200</strong></td>
<td colspan="6"><strong>28,100</strong></td>
</tr>
<tr class="odd">
<td colspan="2">Seville . . . . . . . . . . . . . . . . . .</td>
<td>Oct-01</td>
<td>Oct-01</td>
<td colspan="2">Peseta</td>
<td colspan="2">180</td>
<td>Family</td>
<td>13,200</td>
<td>14,700</td>
<td colspan="6">15,900</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>11,800</td>
<td>13,200</td>
<td colspan="6">15,400</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2">Switzerland: Bern. . . . . . . . . . . . . . . . . . . .
. . . . . . . . .</td>
<td>May-03</td>
<td>Jul-03</td>
<td colspan="2">Franc</td>
<td colspan="2">1.38</td>
<td>Family</td>
<td>33,100</td>
<td>41,300</td>
<td colspan="6">41,700</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>33,900</td>
<td>33,100</td>
<td colspan="6">41,300</td>
</tr>
<tr class="even">
<td colspan="2">Geneva. . . . . . . . . . . . . . . . . . . . . . . . .
. . . .</td>
<td>May-03</td>
<td>Jul-03</td>
<td colspan="2">Franc</td>
<td colspan="2">1.34</td>
<td>Family</td>
<td>52,000</td>
<td>53,000</td>
<td colspan="6">64,000</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>45,000</td>
<td>52,000</td>
<td colspan="6">53,000</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2">Thailand: Bangkok . . . . . . . . . . . . . . . . .</td>
<td>Nov-00</td>
<td><h2 id="dec-00">Dec-00</h2></td>
<td colspan="2">Baht</td>
<td colspan="2">43.5</td>
<td>Family</td>
<td>25,200</td>
<td>30,000</td>
<td colspan="6">32,400</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>22,800</td>
<td>26,400</td>
<td colspan="6">28,800</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td colspan="2"><strong>Turkey: Adana-Incirlik. . . . . . . . . . . . .
. . . . . . . . . . . . . . . .</strong></td>
<td><strong>Oct-03</strong></td>
<td><strong>Jan-04</strong></td>
<td colspan="2"><strong>Lira</strong></td>
<td colspan="2"><strong>1,357,667</strong></td>
<td><strong>Family</strong></td>
<td><strong>16,400</strong></td>
<td><strong>17,900</strong></td>
<td colspan="6"><strong>18,700</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>14,900</strong></td>
<td><strong>16,400</strong></td>
<td colspan="6"><strong>18,300</strong></td>
</tr>
<tr class="even">
<td colspan="2"><strong>Ankara. . . . . . . . . . . . . . . . . . . . .
. . . . . . . .</strong></td>
<td><strong>Oct-03</strong></td>
<td><strong>Jan-04</strong></td>
<td colspan="2"><strong>Lira</strong></td>
<td colspan="2"><strong>1,357,667</strong></td>
<td><strong>Family</strong></td>
<td><strong>20,000</strong></td>
<td><strong>27,800</strong></td>
<td colspan="6"><strong>28,000</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>18,000</strong></td>
<td><strong>27,600</strong></td>
<td colspan="6"><strong>27,500</strong></td>
</tr>
<tr class="even">
<td colspan="2">Izmir-Cigli . . . . . . . . . . . . . . . . . . . . . .
. . . . . .</td>
<td>Oct-01</td>
<td>Oct-01</td>
<td colspan="2">Lira</td>
<td colspan="2">1,525,667</td>
<td>Family</td>
<td>24,600</td>
<td>26,400</td>
<td colspan="6">27,900</td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td>Single</td>
<td>21,800</td>
<td>24,600</td>
<td colspan="6">26,400</td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
<tr class="odd">
<td colspan="2"><strong>United Kingdom: Cheltenham
Cheltenham…….</strong></td>
<td><strong>Dec-02</strong></td>
<td><strong>Jan-04</strong></td>
<td colspan="2"><strong>Pound</strong></td>
<td colspan="2"><strong>0.5329</strong></td>
<td><strong>Family</strong></td>
<td><strong>20,100</strong></td>
<td><strong>28,600</strong></td>
<td colspan="6"><strong>31,600</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>17,800</strong></td>
<td><strong>20,100</strong></td>
<td colspan="6"><strong>28,600</strong></td>
</tr>
<tr class="odd">
<td colspan="2"><strong>Chicksands. . . ……</strong></td>
<td><strong>Aug-99</strong></td>
<td><strong>Jan-04</strong></td>
<td colspan="2"><strong>Pound</strong></td>
<td colspan="2"><strong>0.5329</strong></td>
<td><strong>Family</strong></td>
<td><strong>19,100</strong></td>
<td><strong>21,300</strong></td>
<td colspan="6"><strong>23,500</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>17,100</strong></td>
<td><strong>19,100</strong></td>
<td colspan="6"><strong>21,300</strong></td>
</tr>
<tr class="odd">
<td colspan="2"><strong>Harrogate. . . ……</strong></td>
<td><strong>Jul-03</strong></td>
<td><strong>Jan-04</strong></td>
<td colspan="2"><strong>Pound</strong></td>
<td colspan="2"><strong>0.5329</strong></td>
<td><strong>Family</strong></td>
<td><strong>27,900</strong></td>
<td><strong>31,100</strong></td>
<td colspan="6"><strong>32,700</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>24,800</strong></td>
<td><strong>31,100</strong></td>
<td colspan="6"><strong>31,800</strong></td>
</tr>
<tr class="odd">
<td colspan="2"><strong>Lakenheath………</strong></td>
<td><strong>Jul-03</strong></td>
<td><strong>Jan-04-03</strong></td>
<td colspan="2"><strong>Pound</strong></td>
<td colspan="2"><strong>0.5329</strong></td>
<td><strong>Family</strong></td>
<td><strong>32,800</strong></td>
<td><strong>36,300</strong></td>
<td colspan="6"><strong>38,100</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>29,000</strong></td>
<td><strong>36,300</strong></td>
<td colspan="6"><strong>37,100</strong></td>
</tr>
<tr class="odd">
<td colspan="2"><strong>London…………</strong></td>
<td><strong>Jul-03</strong></td>
<td><strong>Jan-04</strong></td>
<td colspan="2"><strong>Pound</strong></td>
<td colspan="2"><strong>0.5329</strong></td>
<td><strong>Family</strong></td>
<td><strong>58,500</strong></td>
<td><strong>65,000</strong></td>
<td colspan="6"><strong>71,500</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>52,000</strong></td>
<td><strong>63,000</strong></td>
<td colspan="6"><strong>65,000</strong></td>
</tr>
<tr class="odd">
<td colspan="2"><strong>Oxfordshire……</strong></td>
<td><strong>Jul-03</strong></td>
<td><strong>Jan-04</strong></td>
<td colspan="2"><strong>Pound</strong></td>
<td colspan="2"><strong>0.5329</strong></td>
<td><strong>Family</strong></td>
<td><strong>23,400</strong></td>
<td><strong>26,000</strong></td>
<td colspan="6"><strong>28,600</strong></td>
</tr>
<tr class="even">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td><strong>Single</strong></td>
<td><strong>20,900</strong></td>
<td><strong>23,400</strong></td>
<td colspan="6"><strong>27,400</strong></td>
</tr>
<tr class="odd">
<td colspan="2"></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
<td></td>
<td></td>
<td colspan="6"></td>
</tr>
</tbody>
</table>

**Changes since the October 2003 publication are in bold.**

1 The allowance figures shown in the table are the maximum allowances
payable. The quarters allowance paid to each eligible government
employee is either the amount of actual expenditures for rent and
utilities or the allowance maximum, whichever is less.

2 The survey date is the month when the employee housing expenditure
reports were received by the Office of Allowances. The effective date is
the month when either (a) allowances were revised on the basis of
employee housing expenditure reports, or (b) existing allowances were
reviewed and found to be appropriate. 3 The exchange rate is the rate
used to compute the quarters allowances as of the effective date.

4 Quarters allowances are computed for single persons and 2‑person
families. Employees with larger families living with them at post
receive supplements of 10, 20, or 30 percent of the 2‑person allowance
(for families of 3 to 4 persons, 5 to 6 persons, or 7 or more persons,
respectively).

5 The quarters allowances for Tokyo-To refer to housing in the Tokyo
suburbs.

######  {#section-8}

######  {#section-9}

######  {#section-10}

######  {#section-11}

######  {#section-12}

######  {#section-13}

######  {#section-14}

######  {#section-15}

######  {#section-16}

######  {#section-17}

######  {#section-18}

######  {#section-19}

######  {#section-20}

######  {#section-21}

######  {#section-22}

######  {#section-23}

######  {#section-24}

######  {#section-25}

######  {#section-26}

######  {#section-27}

######  {#section-28}

######  {#section-29}

######  {#section-30}

######  {#section-31}

######  {#section-32}

######  {#section-33}

######  {#section-34}

######  {#section-35}

######  Table 3. Hardship Differentials and Danger Pay, January 2004

+-------------------+-----------------+---------------+---------------+
| Country and City  |                 | Differential\ | Danger Pay    |
|                   |                 | Rate          | Percent       |
|                   |                 | Percent^1^    |               |
+-------------------+-----------------+---------------+---------------+
| Afghanistan:      |                 | 25            | 25            |
| Kabul             |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Albania: Tirana   |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| Algeria: Algiers  |                 | 25            | 20            |
+-------------------+-----------------+---------------+---------------+
| Angola: Luanda    |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| Armenia: Yerevan  |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| Azerbaijan: Baku  |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| Azores: Ponta     |                 | 5             |               |
| Delgada           |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Bahrain           |                 | 10            |               |
+-------------------+-----------------+---------------+---------------+
| Bangladesh: Dhaka |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| Barbados:         |                 | 5             |               |
| Bridgetowm        |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Belarus: Minsk    |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| Belize: Belize    |                 | 15            |               |
| City              |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Benin: Cotonou    |                 | 20            |               |
+-------------------+-----------------+---------------+---------------+
| Bolivia: La Paz   |                 | 15            |               |
+-------------------+-----------------+---------------+---------------+
| Bo                |                 | 15            | 15            |
| snia-Herzegovina: |                 |               |               |
| Sarajevo          |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Botswana: Selebi  |                 | 10            |               |
| Phikwe            |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Brazil: Recife    |                 | 5             |               |
+-------------------+-----------------+---------------+---------------+
| Sao Paulo         |                 | 10            |               |
+-------------------+-----------------+---------------+---------------+
| Brunei: Bandar    |                 | 15            |               |
| Seri Begawan      |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Bulgaria: Sofia   |                 | 20            |               |
+-------------------+-----------------+---------------+---------------+
| Burkina:          |                 | 25            |               |
| Ouagadougou       |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Burma: Rangoon    |                 | 20            |               |
+-------------------+-----------------+---------------+---------------+
| Burundi:          |                 | 25            | 25            |
| Bujumbura         |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Cambodia: Phnom   |                 | 20            |               |
| Penh              |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| **Cameroon:       |                 | **25**        |               |
| Yaounde**         |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Cape Verde: Praia |                 | 20            |               |
+-------------------+-----------------+---------------+---------------+
| Central African   |                 | 25            | 20            |
| Rep.: Bangui      |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Chad: N\'Djamena  |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| China: Beijing    |                 | 20            |               |
+-------------------+-----------------+---------------+---------------+
| Chengdu           |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| Guangzhou         |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| Shanghai          |                 | 15            |               |
+-------------------+-----------------+---------------+---------------+
| Shenyang          |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| Colombia:         |                 | 10            | 15            |
| Barranquilla      |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Bogota            |                 | 5             | 15            |
+-------------------+-----------------+---------------+---------------+
| Congo:            |                 | 25            |               |
| Brazzaville       |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Congo, Dem. Rep.  |                 | 25            |               |
| of: Kinshasa      |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Cote d\'Ivoire:   |                 | 25            |               |
| Abidjan           |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Croatia: Zagreb   |                 | 5             |               |
+-------------------+-----------------+---------------+---------------+
| Vukovar           |                 | 10            |               |
+-------------------+-----------------+---------------+---------------+
| Cuba: Havana      |                 | 20            |               |
+-------------------+-----------------+---------------+---------------+
| Djibouti:         |                 | 25            |               |
| Djibouti City     |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Dominican Rep.:   |                 | 15            |               |
| Santo Domingo     |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Ecuador:          |                 | 15            |               |
| Guayaquil         |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Quito             |                 | 15            |               |
+-------------------+-----------------+---------------+---------------+
| East Timor: East  |                 | **25**        |               |
| Timor             |                 |               |               |
|                   |                 | 15            |               |
| Egypt: Alexandria |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Cairo             |                 | 15            |               |
+-------------------+-----------------+---------------+---------------+
| El Salvador: San  |                 | 10            |               |
| Salvador          |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Eritrea: Asmara   |                 | 20            |               |
+-------------------+-----------------+---------------+---------------+
| Estonia: Tallinn  |                 | 5             |               |
+-------------------+-----------------+---------------+---------------+
| Gabon: Libreville |                 | 15            |               |
+-------------------+-----------------+---------------+---------------+
| Gambia: Banjul    |                 | 20            |               |
+-------------------+-----------------+---------------+---------------+
| Georgia: Tbilisi  |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| Country and City  |                 | Differential\ | Danger Pay    |
|                   |                 | Rate          | Percent       |
|                   |                 | Percent^1^    |               |
+-------------------+-----------------+---------------+---------------+
| Ghana: Accra      |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| Greece: Athens    |                 | 5             |               |
+-------------------+-----------------+---------------+---------------+
| Grenada           |                 | 10            |               |
+-------------------+-----------------+---------------+---------------+
| Guatemala:        |                 | 10            |               |
| Guatemala City    |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Guinea: Conakry   |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| Guinea-Bissau:    |                 | 25            |               |
| Bissau            |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Guyana:           |                 | 25            |               |
| Georgetown        |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Haiti:            |                 | 25            |               |
| Port-au-Prince    |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Honduras:         |                 | 15            |               |
| Tegucigalpa       |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| India: Calcutta   |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| Chennai (Madras)  |                 | 20            |               |
+-------------------+-----------------+---------------+---------------+
| Mumbai (Bombay)   |                 | 20            |               |
+-------------------+-----------------+---------------+---------------+
| New Delhi         |                 | 15            |               |
+-------------------+-----------------+---------------+---------------+
| Indonesia:        |                 | 20            |               |
| Jakarta           |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Medan             |                 | 15            |               |
+-------------------+-----------------+---------------+---------------+
| Surabaya          |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| Iraq: Baghdad     |                 | 25            | 25            |
+-------------------+-----------------+---------------+---------------+
| Israel: Tel Aviv  |                 | 10            | 20            |
+-------------------+-----------------+---------------+---------------+
| Jamaica: Kingston |                 | 10            |               |
+-------------------+-----------------+---------------+---------------+
| Jerusalem         |                 | 10            | 20            |
+-------------------+-----------------+---------------+---------------+
| Jordan: Amman     |                 | 10            |               |
+-------------------+-----------------+---------------+---------------+
| Kazakhstan:       |                 | 25            |               |
| Almaty            |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Kenya: Nairobi    |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| Korea: Chunchon   |                 | 5             |               |
+-------------------+-----------------+---------------+---------------+
| Kunsan            |                 | 5             |               |
+-------------------+-----------------+---------------+---------------+
| Osan              |                 | 5             |               |
+-------------------+-----------------+---------------+---------------+
| Seoul             |                 | 5             |               |
+-------------------+-----------------+---------------+---------------+
| Tongduchon        |                 | 5             |               |
+-------------------+-----------------+---------------+---------------+
| Uijongbu          |                 | 5             |               |
+-------------------+-----------------+---------------+---------------+
| Korea, Dem.       |                 | 25            |               |
| People's Rep. of: |                 |               |               |
|                   |                 |               |               |
| Pyongyang         |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Kuwait: Kuwait    |                 | 15            | 15            |
| City              |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Kyrgyzstan:       |                 | 25            |               |
| Bishkek           |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Laos: Vientiane   |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| Latvia: Riga      |                 | 10            |               |
+-------------------+-----------------+---------------+---------------+
| Lebanon: Beirut   |                 | 20            | 25            |
+-------------------+-----------------+---------------+---------------+
| Lesotho: Maseru   |                 | 15            |               |
+-------------------+-----------------+---------------+---------------+
| Liberia: Monrovia |                 | 25            | 25            |
+-------------------+-----------------+---------------+---------------+
| Lithuania:        |                 | 5             |               |
| Vilnius           |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Macedonia, The    |                 |               |               |
| Former Yugoslav   |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Republic of:      |                 | 15            |               |
| Skopje            |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Madagascar:       |                 | 20            |               |
| Antananarivo      |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Malawi: Lilongwe  |                 | 15            |               |
+-------------------+-----------------+---------------+---------------+
| **Malaysia: Kuala |                 | **10**        |               |
| Lumpur**          |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Mali: Bamako      |                 | 25            |               |
+-------------------+-----------------+---------------+---------------+
| Marshall Islands: |                 | 15            |               |
| Majuro            |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Mauritania:       |                 | 25            |               |
| Nouakchott        |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Mauritius         |                 | 5             |               |
+-------------------+-----------------+---------------+---------------+
| Mexico: Ciudad    |                 | 5             |               |
| Juarez            |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Merida            |                 | 10            |               |
+-------------------+-----------------+---------------+---------------+
| Mexico City       |                 | 15            |               |
+-------------------+-----------------+---------------+---------------+
| Micronesia, Fed.  |                 | 15            |               |
| States: Pohnpei   |                 |               |               |
+-------------------+-----------------+---------------+---------------+
| Moldova: Chisinau |                 | 20            |               |
+-------------------+-----------------+---------------+---------------+
| Mongolia:         |                 | 25            |               |
| Ulaanbaatar       |                 |               |               |
+-------------------+-----------------+---------------+---------------+

######  Table 3. Hardship Differentials and Danger Pay, January 2004 - Continued

+---+-------------------------------+-------------------+----------------+
|   | Country and City              | Differential\     | Danger Pay     |
|   |                               | Rate Percent^1^   | Percent        |
+---+-------------------------------+-------------------+----------------+
|   | Mozambique: Maputo **Nepal:   | 20                |                |
|   | Kathmandu**                   |                   |                |
|   |                               | **25**            |                |
|   | Nicaragua: Managua            |                   |                |
|   |                               | 20                |                |
|   | Niger: Niamey                 |                   |                |
|   |                               | 25                |                |
+---+-------------------------------+-------------------+----------------+
|   | Nigeria: Abuja                | 25                |                |
+---+-------------------------------+-------------------+----------------+
|   | Kaduna                        | 25                |                |
+---+-------------------------------+-------------------+----------------+
|   | Lagos                         | 25                |                |
+---+-------------------------------+-------------------+----------------+
|   | Oman: Muscat                  | 5                 |                |
+---+-------------------------------+-------------------+----------------+
|   | Pakistan: Islamabad           | 25                | 25             |
+---+-------------------------------+-------------------+----------------+
|   | Karachi                       | **25**            | **25**         |
+---+-------------------------------+-------------------+----------------+
|   | Lahore                        | 25                | 25             |
+---+-------------------------------+-------------------+----------------+
|   | Peshawar                      | 25                | 25             |
+---+-------------------------------+-------------------+----------------+
|   | Paraguay: Asuncion            | **5**             |                |
+---+-------------------------------+-------------------+----------------+
|   | Peru: Lima                    | 15                |                |
+---+-------------------------------+-------------------+----------------+
|   | **Philippines: Baguio City**  | **20**            |                |
+---+-------------------------------+-------------------+----------------+
|   | **Cebu**                      | **20**            |                |
+---+-------------------------------+-------------------+----------------+
|   | **Manila**                    | **20**            |                |
+---+-------------------------------+-------------------+----------------+
|   | Poland: Krakow                | 10                |                |
+---+-------------------------------+-------------------+----------------+
|   | Warsaw                        | 5                 |                |
+---+-------------------------------+-------------------+----------------+
|   | Qatar: Doha                   | 5                 |                |
+---+-------------------------------+-------------------+----------------+
|   | **Romania: Bucharest**        | **20**            |                |
+---+-------------------------------+-------------------+----------------+
|   | **Cluj**                      | **20**            |                |
+---+-------------------------------+-------------------+----------------+
|   | Russia: Moscow                | 15                |                |
+---+-------------------------------+-------------------+----------------+
|   | Saint Petersburg              | 15                |                |
+---+-------------------------------+-------------------+----------------+
|   | Vladivostok                   | 25                |                |
+---+-------------------------------+-------------------+----------------+
|   | Yekaterinberg                 | 25                |                |
+---+-------------------------------+-------------------+----------------+
|   | Rwanda: Kigali                | 25                |                |
+---+-------------------------------+-------------------+----------------+
|   | Samoa                         | 15                |                |
+---+-------------------------------+-------------------+----------------+
|   | Saudi Arabia: Dhahran Area    | 25                |                |
+---+-------------------------------+-------------------+----------------+
|   | Jeddah                        | 25                |                |
+---+-------------------------------+-------------------+----------------+
|   | Riyadh                        | 25                |                |
+---+-------------------------------+-------------------+----------------+
|   | Senegal: Dakar                | 15                |                |
+---+-------------------------------+-------------------+----------------+
|   | Serbia and Montenegro:        |                   |                |
+---+-------------------------------+-------------------+----------------+
|   | Belgrade                      | 20                | 25             |
|   |                               |                   |                |
|   | Kosovo Province               | 25                |                |
+---+-------------------------------+-------------------+----------------+
|   | Pristina                      | 25                | 20             |
+---+-------------------------------+-------------------+----------------+
|   |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
|   |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
|   |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
|   |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
|   |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| C |                               | Differential\     | Danger Pay     |
| o |                               | Rate Percent^1^   | Percent        |
| u |                               |                   |                |
| n |                               |                   |                |
| t |                               |                   |                |
| r |                               |                   |                |
| y |                               |                   |                |
| a |                               |                   |                |
| n |                               |                   |                |
| d |                               |                   |                |
| C |                               |                   |                |
| i |                               |                   |                |
| t |                               |                   |                |
| y |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
|   |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| S |                               | 25                | 15             |
| i |                               |                   |                |
| e |                               |                   |                |
| r |                               |                   |                |
| r |                               |                   |                |
| a |                               |                   |                |
| L |                               |                   |                |
| e |                               |                   |                |
| o |                               |                   |                |
| n |                               |                   |                |
| e |                               |                   |                |
| : |                               |                   |                |
| F |                               |                   |                |
| r |                               |                   |                |
| e |                               |                   |                |
| e |                               |                   |                |
| t |                               |                   |                |
| o |                               |                   |                |
| w |                               |                   |                |
| n |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| S |                               | 15                |                |
| o |                               |                   |                |
| l |                               |                   |                |
| o |                               |                   |                |
| m |                               |                   |                |
| o |                               |                   |                |
| n |                               |                   |                |
| I |                               |                   |                |
| s |                               |                   |                |
| l |                               |                   |                |
| a |                               |                   |                |
| n |                               |                   |                |
| d |                               |                   |                |
| s |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| S |                               | 20                | 25             |
| o |                               |                   |                |
| m |                               | 20                |                |
| a |                               |                   |                |
| l |                               |                   |                |
| i |                               |                   |                |
| a |                               |                   |                |
| : |                               |                   |                |
| M |                               |                   |                |
| o |                               |                   |                |
| g |                               |                   |                |
| a |                               |                   |                |
| d |                               |                   |                |
| i |                               |                   |                |
| s |                               |                   |                |
| h |                               |                   |                |
| u |                               |                   |                |
|   |                               |                   |                |
| S |                               |                   |                |
| r |                               |                   |                |
| i |                               |                   |                |
| L |                               |                   |                |
| a |                               |                   |                |
| n |                               |                   |                |
| k |                               |                   |                |
| a |                               |                   |                |
| : |                               |                   |                |
| C |                               |                   |                |
| o |                               |                   |                |
| l |                               |                   |                |
| o |                               |                   |                |
| m |                               |                   |                |
| b |                               |                   |                |
| o |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| S |                               | 25                | 15             |
| u |                               |                   |                |
| d |                               |                   |                |
| a |                               |                   |                |
| n |                               |                   |                |
| : |                               |                   |                |
| K |                               |                   |                |
| h |                               |                   |                |
| a |                               |                   |                |
| r |                               |                   |                |
| t |                               |                   |                |
| o |                               |                   |                |
| u |                               |                   |                |
| m |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| S |                               | 20                |                |
| u |                               |                   |                |
| r |                               |                   |                |
| i |                               |                   |                |
| n |                               |                   |                |
| a |                               |                   |                |
| m |                               |                   |                |
| e |                               |                   |                |
| : |                               |                   |                |
| P |                               |                   |                |
| a |                               |                   |                |
| r |                               |                   |                |
| a |                               |                   |                |
| m |                               |                   |                |
| a |                               |                   |                |
| r |                               |                   |                |
| i |                               |                   |                |
| b |                               |                   |                |
| o |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| S |                               | 20                |                |
| y |                               |                   |                |
| r |                               |                   |                |
| i |                               |                   |                |
| a |                               |                   |                |
| : |                               |                   |                |
| D |                               |                   |                |
| a |                               |                   |                |
| m |                               |                   |                |
| a |                               |                   |                |
| s |                               |                   |                |
| c |                               |                   |                |
| u |                               |                   |                |
| s |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| T |                               | 25                | 15             |
| a |                               |                   |                |
| j |                               |                   |                |
| i |                               |                   |                |
| k |                               |                   |                |
| i |                               |                   |                |
| s |                               |                   |                |
| t |                               |                   |                |
| a |                               |                   |                |
| n |                               |                   |                |
| : |                               |                   |                |
| D |                               |                   |                |
| u |                               |                   |                |
| s |                               |                   |                |
| h |                               |                   |                |
| a |                               |                   |                |
| n |                               |                   |                |
| b |                               |                   |                |
| e |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| T |                               | 25                |                |
| a |                               |                   |                |
| n |                               |                   |                |
| z |                               |                   |                |
| a |                               |                   |                |
| n |                               |                   |                |
| i |                               |                   |                |
| a |                               |                   |                |
| : |                               |                   |                |
| D |                               |                   |                |
| a |                               |                   |                |
| r |                               |                   |                |
| e |                               |                   |                |
| s |                               |                   |                |
| S |                               |                   |                |
| a |                               |                   |                |
| l |                               |                   |                |
| a |                               |                   |                |
| a |                               |                   |                |
| m |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| T |                               | 10                |                |
| h |                               |                   |                |
| a |                               |                   |                |
| i |                               |                   |                |
| l |                               |                   |                |
| a |                               |                   |                |
| n |                               |                   |                |
| d |                               |                   |                |
| : |                               |                   |                |
| B |                               |                   |                |
| a |                               |                   |                |
| n |                               |                   |                |
| g |                               |                   |                |
| k |                               |                   |                |
| o |                               |                   |                |
| k |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| C |                               | 10                |                |
| h |                               |                   |                |
| i |                               |                   |                |
| a |                               |                   |                |
| n |                               |                   |                |
| g |                               |                   |                |
| M |                               |                   |                |
| a |                               |                   |                |
| i |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| S |                               | 15                |                |
| o |                               |                   |                |
| n |                               |                   |                |
| g |                               |                   |                |
| k |                               |                   |                |
| h |                               |                   |                |
| l |                               |                   |                |
| a |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| U |                               | 15                |                |
| d |                               |                   |                |
| o |                               |                   |                |
| r |                               |                   |                |
| n |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| T |                               | 25                |                |
| o |                               |                   |                |
| g |                               |                   |                |
| o |                               |                   |                |
| : |                               |                   |                |
| L |                               |                   |                |
| o |                               |                   |                |
| m |                               |                   |                |
| e |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| T |                               | 5                 |                |
| r |                               |                   |                |
| i |                               |                   |                |
| n |                               |                   |                |
| i |                               |                   |                |
| d |                               |                   |                |
| a |                               |                   |                |
| d |                               |                   |                |
| & |                               |                   |                |
| T |                               |                   |                |
| o |                               |                   |                |
| b |                               |                   |                |
| a |                               |                   |                |
| g |                               |                   |                |
| o |                               |                   |                |
| : |                               |                   |                |
| P |                               |                   |                |
| o |                               |                   |                |
| r |                               |                   |                |
| t |                               |                   |                |
| o |                               |                   |                |
| f |                               |                   |                |
| S |                               |                   |                |
| p |                               |                   |                |
| a |                               |                   |                |
| i |                               |                   |                |
| n |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| T |                               | 5                 |                |
| u |                               |                   |                |
| n |                               |                   |                |
| i |                               |                   |                |
| s |                               |                   |                |
| i |                               |                   |                |
| a |                               |                   |                |
| : |                               |                   |                |
| T |                               |                   |                |
| u |                               |                   |                |
| n |                               |                   |                |
| i |                               |                   |                |
| s |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| T |                               | 5                 |                |
| u |                               |                   |                |
| r |                               |                   |                |
| k |                               |                   |                |
| e |                               |                   |                |
| y |                               |                   |                |
| : |                               |                   |                |
| A |                               |                   |                |
| d |                               |                   |                |
| a |                               |                   |                |
| n |                               |                   |                |
| a |                               |                   |                |
| - |                               |                   |                |
| I |                               |                   |                |
| n |                               |                   |                |
| c |                               |                   |                |
| i |                               |                   |                |
| r |                               |                   |                |
| l |                               |                   |                |
| i |                               |                   |                |
| k |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| A |                               | 10                |                |
| n |                               |                   |                |
| k |                               |                   |                |
| a |                               |                   |                |
| r |                               |                   |                |
| a |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| I |                               | 10                |                |
| s |                               |                   |                |
| t |                               |                   |                |
| a |                               |                   |                |
| n |                               |                   |                |
| b |                               |                   |                |
| u |                               |                   |                |
| l |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| I |                               | 5                 |                |
| z |                               |                   |                |
| m |                               |                   |                |
| i |                               |                   |                |
| r |                               |                   |                |
| - |                               |                   |                |
| C |                               |                   |                |
| i |                               |                   |                |
| g |                               |                   |                |
| l |                               |                   |                |
| i |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| T |                               | 20                |                |
| u |                               |                   |                |
| r |                               |                   |                |
| k |                               |                   |                |
| m |                               |                   |                |
| e |                               |                   |                |
| n |                               |                   |                |
| i |                               |                   |                |
| s |                               |                   |                |
| t |                               |                   |                |
| a |                               |                   |                |
| n |                               |                   |                |
| : |                               |                   |                |
| A |                               |                   |                |
| s |                               |                   |                |
| h |                               |                   |                |
| g |                               |                   |                |
| a |                               |                   |                |
| b |                               |                   |                |
| a |                               |                   |                |
| t |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| U |                               | 25                |                |
| g |                               |                   |                |
| a |                               |                   |                |
| n |                               |                   |                |
| d |                               |                   |                |
| a |                               |                   |                |
| : |                               |                   |                |
| K |                               |                   |                |
| a |                               |                   |                |
| m |                               |                   |                |
| p |                               |                   |                |
| a |                               |                   |                |
| l |                               |                   |                |
| a |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| U |                               | 20                |                |
| k |                               |                   |                |
| r |                               |                   |                |
| a |                               |                   |                |
| i |                               |                   |                |
| n |                               |                   |                |
| e |                               |                   |                |
| : |                               |                   |                |
| K |                               |                   |                |
| i |                               |                   |                |
| e |                               |                   |                |
| v |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| U |                               | 5                 |                |
| n |                               |                   |                |
| i |                               |                   |                |
| t |                               |                   |                |
| e |                               |                   |                |
| d |                               |                   |                |
| A |                               |                   |                |
| r |                               |                   |                |
| a |                               |                   |                |
| b |                               |                   |                |
| E |                               |                   |                |
| m |                               |                   |                |
| i |                               |                   |                |
| r |                               |                   |                |
| a |                               |                   |                |
| t |                               |                   |                |
| e |                               |                   |                |
| s |                               |                   |                |
| : |                               |                   |                |
| A |                               |                   |                |
| b |                               |                   |                |
| u |                               |                   |                |
| D |                               |                   |                |
| h |                               |                   |                |
| a |                               |                   |                |
| b |                               |                   |                |
| i |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| U |                               | 25                |                |
| z |                               |                   |                |
| b |                               |                   |                |
| e |                               |                   |                |
| k |                               |                   |                |
| i |                               |                   |                |
| s |                               |                   |                |
| t |                               |                   |                |
| a |                               |                   |                |
| n |                               |                   |                |
| : |                               |                   |                |
| T |                               |                   |                |
| a |                               |                   |                |
| s |                               |                   |                |
| h |                               |                   |                |
| k |                               |                   |                |
| e |                               |                   |                |
| n |                               |                   |                |
| t |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| V |                               | 15                |                |
| e |                               |                   |                |
| n |                               |                   |                |
| e |                               |                   |                |
| z |                               |                   |                |
| u |                               |                   |                |
| e |                               |                   |                |
| l |                               |                   |                |
| a |                               |                   |                |
| : |                               |                   |                |
| C |                               |                   |                |
| a |                               |                   |                |
| r |                               |                   |                |
| a |                               |                   |                |
| c |                               |                   |                |
| a |                               |                   |                |
| s |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| V |                               | 25                |                |
| i |                               |                   |                |
| e |                               |                   |                |
| t |                               |                   |                |
| n |                               |                   |                |
| a |                               |                   |                |
| m |                               |                   |                |
| : |                               |                   |                |
| H |                               |                   |                |
| a |                               |                   |                |
| n |                               |                   |                |
| o |                               |                   |                |
| i |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| H |                               | 20                |                |
| o |                               |                   |                |
| C |                               |                   |                |
| h |                               |                   |                |
| i |                               |                   |                |
| M |                               |                   |                |
| i |                               |                   |                |
| n |                               |                   |                |
| h |                               |                   |                |
| C |                               |                   |                |
| i |                               |                   |                |
| t |                               |                   |                |
| y |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| Y |                               | 20                | 15             |
| e |                               |                   |                |
| m |                               |                   |                |
| e |                               |                   |                |
| n |                               |                   |                |
| : |                               |                   |                |
| S |                               |                   |                |
| a |                               |                   |                |
| n |                               |                   |                |
| a |                               |                   |                |
| a |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| Z |                               | 15                |                |
| a |                               |                   |                |
| m |                               |                   |                |
| b |                               |                   |                |
| i |                               |                   |                |
| a |                               |                   |                |
| : |                               |                   |                |
| L |                               |                   |                |
| u |                               |                   |                |
| s |                               |                   |                |
| a |                               |                   |                |
| k |                               |                   |                |
| a |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
| Z |                               | 15                |                |
| i |                               |                   |                |
| m |                               |                   |                |
| b |                               |                   |                |
| a |                               |                   |                |
| b |                               |                   |                |
| w |                               |                   |                |
| e |                               |                   |                |
| : |                               |                   |                |
| H |                               |                   |                |
| a |                               |                   |                |
| r |                               |                   |                |
| a |                               |                   |                |
| r |                               |                   |                |
| e |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
|   |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
|   |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
|   |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
|   |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
|   |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
|   |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
|   |                               |                   |                |
+---+-------------------------------+-------------------+----------------+
|   |                               |                   |                |
+---+-------------------------------+-------------------+----------------+

\_\_\_\_\_\_

**Changes since the October 2003 publication are in bold.**

Note: The cities listed in the table are selected important posts,
including all capital cities, where hardship differentials or danger pay
are paid. A complete listing of locations with hardship differential and
danger pay for Federal civilian employees can be found in Section 920 of
the Department of State *Standardized Regulations (Government Civilians,
Foreign Areas)* available on the Internet at www.state.gov/m/a/als/920/.

######## TECHNICAL NOTES 

THE COMPENSATION OF AMERICAN GOVERNMENT EMPLOYEES IN FOREIGN COUNTRIES

The U.S. Department of State publishes indexes of living costs abroad,
quarters allowances, and hardship differentials in January, April, July,
and October of each year. These data are published for use by private
organizations in establishing compensation systems for their American
employees assigned abroad.

The U.S. Government foreign area compensation program covers more than
40,000 U.S. citizen civilian employees at approximately 600 posts
abroad. Allowances data and other information from this program are
widely used by private business firms and government contractors in
developing and maintaining their own foreign compensation programs. This
summary of the U.S. Government program is provided to assist users of
government data in understanding more fully the overall compensation
program.

As in the private sector, many Federal employees travel abroad as part
of their normal work requirements. These employees are on temporary
detail and receive reimbursements for necessary transportation expenses.
They also receive a travel per diem allowance to cover the cost of
reasonable lodgings, meals, and incidental travel expenses. These
temporary assignments are expected to be relatively short, and the
travel expenses of family members are not normally reimbursed by the
government.

Federal employees assigned to positions overseas receive the same base
salaries as employees in comparable positions in the United States.
Foreign assignments may vary in duration but generally are for at least
2 years. The government compensation system for civilian personnel
assigned abroad is composed of foreign service premiums and several
cost‑of‑living allowances, in addition to base salary.

**Foreign Service Premiums**

The U.S. Government provides recruitment and retention‑of‑service
incentives in the form of housing‑cost savings and post differentials.
The government provides either free housing or a living quarters
allowance to compensate employees for housing costs. Since employees are
thereby saved normal housing costs, this saving serves as a worldwide
Foreign Service premium.

The government also pays a post differential (commonly called the
hardship differential) to employees at those posts where living
conditions are extraordinarily difficult, physical hardships are
excessive, or conditions are notably unhealthy. The differential can be
saved or spent by employees to help offset conditions at the post or to
get away from the post for a temporary change in environment. It serves
as an incentive in recruiting and retaining personnel for the more
difficult locations abroad. Approximately one‑third of all U.S.
Government posts abroad qualify for a post differential.

The post differential for each post is established on the basis of a
standard evaluation of environmental conditions. The evaluation
procedure consists of the collection of information concerning post
conditions, primarily from a *Post Differential Questionnaire*, and the
rating of the post for 121 specific environmental factors, weighted for
relative importance. Depending on the total hardship rating, employees
at qualifying posts are paid differentials of 5, 10, 15, 20, or 25
percent of base pay.

Both the housing benefit and the post (hardship) differential are
intended as financial incentives for the acceptance of foreign
assignments. Therefore, these benefits are provided only to American
employees whose foreign residence is attributable directly to their
employment by the U.S. Government.

A danger pay allowance is paid to Federal civilian employees assigned
(or on temporary detail) at locations where conditions of civil
insurrection, civil war, or terrorism threaten physical harm or imminent
danger to the health or well-being of the employee. Depending upon the
level of danger, the danger pay allowance is paid at a rate of 15, 20,
or 25 percent of the employee\'s base salary.

The U.S. Government living quarters, post differential, and danger pay
allowance programs are described in some detail under the Technical
Notes portions in each January publication.

######## Cost‑of‑Living Allowances

Compensation for the higher cost of living in foreign countries is
provided by means of several allowances. The U.S. Government establishes
a post (cost‑of‑living) allowance where the cost of goods and services
is found to be significantly higher than in the Washington, D.C. area.
The government also provides education and separate maintenance
allowances as part of its foreign compensation program.

**Post (Cost-of-Living) Allowance**

The U.S. Government establishes a post (cost‑of‑living) allowance for
locations where goods and services, excluding housing and education,
cost at least 3 percent more than in the Washington, D.C. area. Indexes
of living costs for both Federal and private Americans residing abroad
are listed in Table 1 of this publication. A detailed description of the
methodology used to develop local and U.S. Government indexes of living
costs abroad is included in each January publication.

**Living Quarters Allowance**

The U.S. Government provision of free housing or the living quarters
allowance covers excessive foreign housing costs. Housing costs for a
number of foreign locations are included in Table 2 of this publication.
Private organizations generally reimburse employees only for foreign
rent and utility costs higher than those in the United States.
Statistics on U.S. housing costs are available from a number of
published sources.

**Education Allowance**

The U.S. Government provides its employees abroad with either free
schooling or an education allowance to cover the costs of adequate
elementary and secondary education comparable to that provided without
charge in public schools in the United States. Different allowances
cover costs at local schools, boarding schools away from the post,
home‑study courses, or travel costs for attendance at schools in the
United States for high school and college. Separate education allowance
rates are also available for handicapped children.

Government employees are free to select any method of education and any
school and are reimbursed for their costs up to an established maximum
allowance rate. However, education allowances are not paid for a child
in the United States who has a parent also residing in the United
States. Maximum allowance rates for schools at post and away from the
post are established on the basis of annual surveys of education costs.

The government education allowances for local schools abroad cover the
average costs of tuition, books and supplies, and local transportation.
Higher allowance rates are established for away‑from‑post schools only
if schools within daily commuting distance are not adequate. The
allowances for schools away from the post cover the average costs of
tuition, books and supplies, room and board, and periodic transportation
(usually three round trips annually) to adequate boarding schools.
Expenditures for supplementary instruction in foreign languages or other
necessary courses not offered at the school attended and expenditures
for certain nonrefundable charges, such as registration fees, may also
be reimbursed. When an employee chooses to use correspondence courses or
private instruction to educate a child, a home‑study allowance is paid
to cover costs up to a maximum dollar amount. If an employee elects to
send children to secondary schools in the United States, the government
may pay, at employee option, either an education allowance or
transportation costs for one round trip every 12 months. Educational
travel is available for full-time students attending undergraduate
college or vocational schooling in the United States limited to one
round trip for each 12-month period.

**Separate Maintenance Allowance**

A separate maintenance allowance is available under certain conditions
to help offset some of the extra costs of maintaining a family away from
a foreign post of assignment. This allowance can be authorized when an
agency determines that dangerous, notably unhealthy, or excessively
adverse conditions do not permit family members to live at a post
abroad. This allowance is also available to employees who have special
needs or family hardships relating to career, health, or educational
considerations of family members. The allowance is based on the number
of family members and is paid to the employee biweekly. The use of this
benefit is generally less costly than the travel and other benefits that
would otherwise be provided for the dependents abroad.

**Relocation Allowances**

The U.S. Government pays several allowances to compensate for the costs
of moving to a new post, in addition to assuming most of the direct
expenses, including transportation, the shipment of personal and
household effects within certain weight limits, the shipment of one
automobile per family, and the storage of possessions in the United
States. Employees are paid per diem during travel and normally receive a
temporary quarters subsistence allowance to assist in covering the
average cost of adequate accommodations in a hotel, pension, or other
transient-type quarters at a new post, plus reasonable meal and laundry
expenses for a period up to 90 days upon arrival at a new post, or until
settled in permanent housing, and for up to 30 days after moving out of
permanent quarters before departure from the foreign post. A similar
allowance is paid for up to 10 days before departure from the United
States.

The government also pays a transfer allowance to reimburse employees for
miscellaneous relocation and wardrobe expenses. The miscellaneous
expenses portion of the allowance covers expenses attributable to the
move, such as foreign auto registration and new driver\'s license,
utility and appliance installation, power transformers for converting
appliances to foreign electric currents, and other initial expenses of
establishing a household abroad. Lump‑sum fixed amounts may be granted
automatically; larger, itemized claims are reimbursed up to maximum
amounts for single employees and employees with families. The wardrobe
expense payment is made only when the move is between extreme climate
zones, for example, from Moscow to the Philippines; the amount of
payment varies with family size.

Employees may also request up to 3 months\' advance of salary upon
transfer to a foreign post. This enables employees to cover some of the
immediate and extraordinary expenses incidental to a relocation to a
foreign area.

**Other Benefits**

American government employees are generally provided home‑leave
benefits. Most Government agencies pay for round-trip airfares to home
residences in the United States, usually after 2 or 3 years abroad, for
employees and their families. The period of home leave earned varies
from 1 to 3 weeks for each year abroad, depending on the employee\'s
conditions of government service. This home leave time is in addition to
normal annual and sick leave time provided to all Federal employees.
Some employees at difficult locations, where vacations providing a
change of environment are not available at reasonable cost, receive free
travel to designated areas for rest and recuperation once or twice per
tour of duty when home leave is not taken.

Employees of different government agencies serving in foreign areas are
covered by a number of specific laws and regulations covering a broad
range of benefits, emergency medical travel, family visitation or
compassionate travel, compensation for the loss of personal property
abroad, emergency evacuation, foreign death benefits, difficult language
incentives, observance of foreign holidays, and early retirement and
pension benefits. Some benefits are available to employees of one or
more agencies but not to employees of other agencies.

Official residence and representation allowances are used to reimburse
principal government representatives for unusual housekeeping costs and
for expenses incurred in providing official entertainment and courtesies
abroad.

**Income Taxes and Social Security**

The U.S. Government does not provide a tax equalization or foreign tax
protection program for its American employees in foreign countries.
Government employees assigned abroad pay U.S. income taxes on their base
salaries, post differentials, and danger pay allowances; other
allowances are excluded from Federal income taxation. They contribute
the same percentage of their salaries to Social Security, Federal
retirement plans, and Federal health insurance plans as government
employees in the United States. They are not subject to foreign income
or social security taxes.

Americans employed by business firms and other private organizations
usually are subject to both foreign and U.S. income taxes but have a
portion of their foreign earned income excluded from U.S. Federal income
tax when they meet certain foreign residence requirements. Some foreign
countries may provide special income tax concessions to Americans who
reside and work in their country.

Information on the U.S. tax obligations of American citizens employed
abroad is provided in the following Internal Revenue Service
publications, revised annually: *Tax Guide for U.S. Citizens and
Resident Aliens Abroad* (Publication No. 54), *Foreign Tax Credit for
Individuals* (Publication No. 514), *Tax Guide for Individuals with
Income from U.S. Possessions* (Publication No. 570), and *Tax
Information for U.S. Government Civilian Employees Stationed Abroad*
(Publication No. 516).

Information on foreign tax and social security obligations may be
obtained from the appropriate foreign government. Information on the
U.S. Social Security tax

and Binational Social Security (Totalization) Agreements may be obtained
from the United States Social Security Administration, Office of
International Policy, P.O. Box 17741, Baltimore, MD 21235.

**The U.S. Government Program**

A basic foreign area allowances and benefits program is administered for
all Federal U.S. citizen employees by the Department of State through
the *Standardized Regulations* *(Government Civilians, Foreign Areas)*.
This program includes fifteen separate benefits related to allowances
for foreign transfers, quarters, living costs, danger pay, education,
and post differentials. Individual Federal agencies may issue additional
implementing regulations to carry out this program for their employees.
Revisions to the Department of State *Standardized Regulations
(Government Civilians, Foreign Areas)* are published every 4 weeks and
are available on the internet.

Federal agencies provide for the travel, transportation, and the storage
of household effects for civilian employees under various government
regulations. These include the *Federal Travel Regulations* issued by
the General Services Administration, the *Joint Travel Regulations* of
the Department of Defense, and the Department of State *Foreign Service
Travel Regulations*. These documents also contain regulations pertaining
to the payment of travel per diem allowances for employees on official
detail abroad. Maximum travel per diem allowances for foreign areas are
published monthly as Section 925 of the U.S. Department of State
*Standardized Regulations (Government Civilians, Foreign Areas)*.

A number of other benefits, primarily for Civil Service employees, are
included in Title 5, Part 591 of the *Code of Federal Regulations*.
Certain benefits applicable only to members of the U.S. Foreign Service
are included in Foreign Affairs Manuals issued by the Department of
State.

THE COMPUTATION OF INDEXES OF LIVING COSTS ABROAD

Indexes of living costs abroad, as computed by the Office of Allowances
of the U.S. Department of State, measure the cost in dollars of goods
and services (excluding housing and education) purchased by Americans at
foreign posts compared with the cost of comparable goods and services
purchased in the Washington, D.C. area. The indexes are computed for use
in establishing post (cost-of-living) allowances for American employees
stationed at foreign posts where the cost of living is significantly
higher than in the Washington, D.C. area. The post allowance covers most
living expenses other than housing (quarters) and children\'s education,
which are covered by separate allowances.

The Office of Allowances computes separate indexes for privately
employed Americans and for government employees. The latter indexes take
into consideration prices of goods imported to a post and price
advantages available only to U.S. Government employees. The local index
computed for private American employees excludes these special factors.

Indexes of living costs abroad are published for approximately 180
locations. For most countries, indexes are computed for only one
location, usually the capital city. In countries where similar cost
levels have been reported for all posts, only one post may be required
to submit regular price reports. In addition, in countries where the
government does not pay a post allowance, usually one post submits
regular reports even though intercity differences in living costs could
be significant. Indexes are computed for more than one post in those
countries where the government pays a post allowance and where there are
significant differences in living costs among cities where government
employees are assigned.

**Limitations of Data**

The indexes are place‑to‑place comparisons at specific times. Changes in
the indexes from one date to another reflect changes in prices at the
foreign post relative to price changes in Washington, D.C., and, if
applicable, changes in the currency exchange rate. They may also reflect
some living pattern changes at the foreign post. Therefore, the indexes
cannot be used for measuring cost changes over time at a foreign post.
Also, the indexes are not appropriate for comparing living costs of
Americans in the United States with the living costs of nationals of a
foreign country. The indexes reflect only the expenditure pattern of
American families. Living costs for foreign nationals reflect their own
expenditure patterns, which usually are not similar to the average
American pattern because of differences in average income levels and
living conditions.

**The Retail Price Schedule Survey**

The indexes of living costs abroad are calculated on the basis of price
data collected at foreign posts using a standard *Retail Price Schedule*
and data similarly reported by the Bureau of Labor Statistics for the
Washington, D.C. area. Price surveys are conducted annually in countries
where government employees currently receive a post allowance. In
countries where government employees do not currently receive a post
allowance, price surveys may be conducted less frequently. Surveys are
scheduled to be completed in a given month of the year. The actual
survey month may vary due to local conditions. Posts may submit
voluntary or interim surveys whenever circumstances indicate a major
change in living costs.

Whenever possible, the government employees selected to conduct the
price surveys have had previous experience in economic sampling and
survey techniques. They are provided general survey instructions and
also receive special directions from the Office of Allowances concerning
pricing problems at their specific posts. The survey is designed to
reflect living costs for a typical government civilian employee abroad
with an annual salary in January 2004 of approximately \$56,000 and two
to three dependents. The survey officers must be familiar with the
retail outlets and types of goods and services generally used by the
typical American family at the post.

Employees at foreign posts periodically complete a *Living Pattern
Questionnaire* in order to identify the retail outlets most frequently
used and the relative importance of other supply sources─special
government facilities, goods brought to the post, and subsequent imports
from the United States

and other countries. The questionnaire also provides data on food
consumption patterns, use of local available transportation, and use of
domestic help abroad.

**Prices Used in Index Calculations**

The *Retail Price Schedule* includes prices for more than 120 goods and
services in the following expenditure categories: food at home, food
away from home, alcohol and tobacco, clothing, personal care, medical
care, household furnishings and operations, household services (domestic
help), transportation (public transportation and automobile operation),
and recreation.

The items priced have been carefully selected to represent a wide range
of goods and services in each expenditure category and to satisfy the
following criteria: (1) The items should be easy to identify and
unambiguous; (2) To the extent practical, the items should be available
worldwide; (3) For different parts of the world, the items should have a
\"common use\" rather than a particular specification; (4) The items
should be of significant importance in the average expenditure pattern
of Americans, but not a type of item covered by other overseas
allowances; (5) Each item should serve as a reasonable price level
indicator of related items; and (6) In general, the items should be a
type for which the standard deviation of prices is relatively narrow.

Prices are not collected for automobiles, even though auto purchase is
covered by the indexes, because of difficulties in surveying auto prices
and in determining resale values and foreign depreciation rates.
Instead, an automobile cost ratio of 100 is used to represent auto
purchase costs abroad. In effect, it is assumed that either auto
purchases are made in the United States for shipment abroad or that
their cost is neutral─neither increasing nor decreasing the relative
level of overall living costs abroad.

Private organizations concerned about the treatment of automobile
purchase costs can adjust the local index to eliminate the effect of
this assumption. This may be done by using the following conversion
factor:

Auto Purchase = [100]{.underline} = 1.095

Conversion Factor (100.0‑8.7)

This conversion factor of 1.095 times the amount by which the local
index is above 100 will show the amount by which living costs exceed
those of Washington, D.C. without the assumption about U.S. auto
purchases. (The 8.7 in the formula represent the portion of the index
representing auto purchase expenses by families in the Washington, D.C.
area.)

Example: Local Index = 160

1.095 x (160 ‑ 100) = 65.7

Adjusted Local Index = 165.7

Foreign prices are also not collected for medical insurance or vacation
expenses in the United States. For medical insurance, it is assumed that
coverage is obtained at U.S. costs or at comparable costs abroad. A
similar cost ratio of 100 is used to represent vacation lodging and meal
expenses in the U.S.

For most items, prices are collected at two types of retail outlets─the
most frequently used outlet and the second most used outlet. Prices are
collected for items commonly purchased by Americans at the post that
meet the specifications or general descriptions in the accompanying
instructions. In each outlet, three prices are generally collected for
each item─the typical price for the specific item most frequently
purchased by Americans; the substitute price for an item most often
purchased as a second choice, whether a more or less expensive item or a
different brand with an identical price; and the economy price for the
least expensive item suitable for use by Americans at the post. The
prices collected are all retail and include, where applicable, any local
sales taxes and special discounts for cash purchases.

Survey officers are asked to provide descriptions of the items priced
and retail outlets visited, so that the Office of Allowances can
evaluate the prices reported. When unusual changes are spotted by the
Office of Allowances, the survey officer may be asked to provide
additional survey information.

For use in computing the U.S. Government indexes, prices are also
collected at special purchase facilities such as commissaries and post
exchanges. In addition, prices and shipping costs are reported for items
imported to the post by government employees. However, these special
prices are not used to compute the local indexes for private Americans.

**Relative and Index Calculations**

The Department of State computes four measures of living costs for each
post─the local relative, the local index, the U.S. Government relative,
and the U.S. Government index. The local index is computed solely for
use by private organizations, while the U.S. Government index is used to
establish post (cost-of-living) allowances for Federal employees.

The basic Washington, D.C. expenditure weights for major expenditure
categories in 1994 and 1999 are shown in the following tabulation:

1994 1999

[Expenditure Category]{.underline} [Weights]{.underline}
[Weights]{.underline}

Food at home 12.1 13.9

Food away from home 9.5 12.2

Alcohol and Tobacco 4.8 3.5

Clothing 7.1 7.4

Personal Care 2.8 3.9

Medical Care 9.6 9.1

Household Furnishings

and Operations 10.0 7.5

Domestic Service 2.5 1.5

Transportation 16.4 15.0

Recreation 13.6 17.3

Auto purchase [11.6]{.underline} [8.7]{.underline}

Total expenditures 100.0 100.0

The 1999 weights were derived from Bureau of Labor Statistics Consumer
Expenditure Survey Data for the Washington, D.C. area in 1997. They will
be used to compute relatives and indexes based on retail price surveys
that are processed after January 1999.

To compute the relatives and indexes, the average price of each item on
the *Retail Price Schedule* for the foreign post is converted into U.S.
dollars using the prevailing foreign currency exchange rate. The foreign
price is then divided by the average price of the corresponding item on
the Washington, D.C. schedule to obtain a ratio of the foreign price to
the Washington, D.C. price. The item ratios are then averaged into
subcategories (example: seafood subcategory includes fresh and canned
fish and coffee subcategory includes ground and instant coffee item
ratios). The subcategories are weighted by the relative importance of
the expenditures they represent to compute major expenditure category
cost ratios and the overall relative and index comparisons.

**Local Relative and Local Index**

The local relative is a comparison of the prices of goods and services
at the foreign post and in Washington, D.C., with the price ratios
weighted by the expenditure pattern of the family living in the
Washington, D.C. area. The resulting local relative is a comparison of
price levels but not the cost of living abroad.

The local index is a comparison of prices at the foreign post and in
Washington, D.C., with the price ratios weighted by the expenditure
pattern of American employees living at the foreign post. It is a
measure of the cost of living for Americans at the foreign post compared
with the cost of living in the Washington, D.C. area. The local index is
appropriate for business firms and other private organizations
establishing cost-of-living allowances for American employees stationed
abroad.

For the local relative and local indexes, it is assumed that all goods
and services are purchased on the foreign local market, except for
automobiles, medical insurance, vacation expenditures, and furniture.
Washington, D.C. area prices are used for these items that are often
purchased in the United States or another country and carried to a post.
These items may not be available in the foreign country or the items
that are available would not be generally purchased by an American
family. Information on purchases outside the country is obtained from
the *Living Pattern Questionnaire*. Non-local purchases account for
approximately 15 percent of the Washington, D.C. area expenditures, with
about 9 percent for automobile purchase, 6 percent for household
furnishings, medical insurance, and vacations outside the foreign
country of assignment.

**Foreign Expenditure Weights**

To obtain foreign post expenditure weights, the basic expenditure
pattern weights for the Washington, D.C. area are adjusted to reflect
necessary modifications in consumption made by Americans living abroad.
For some posts, weights for major expenditure categories are increased
to account for additional food expenditures due to spoilage from humid
climate or unsanitary handling, additional clothing expenditures due to
climate or harsh cleaning methods, and the need to employ household
help. These weight adjustments increase the base expenditure weights so
that they total more than 100 index points.

This increase over the Washington, D.C. base weight of 100 will
generally cause the local and U.S. Government indexes to be higher than
the relative comparisons.

The weights within some expenditure categories of the indexes are
adjusted to reflect substitutions made by American at the foreign post ─
for example, among different types of food items or between varying
means of local transportation. The resulting local and government
indexes may be lower than the relatives when these substitutions
represent less costly alternatives that are not fully offset by other
foreign living pattern changes. Information on the American expenditure
pattern abroad is obtained from the *Living Pattern Questionnaire* and
the *Retail Price Schedule*.

**U.S. Government Relative and U.S. Government Index**

The U.S. Government relative differs from the local relative in that it
includes prices of goods imported to the post. Moreover, it reflects
price advantages available only to Federal employees. These advantages
include, but are not limited to, the right to use special facilities
such as commissaries and post exchanges, the right to purchase certain
goods tax or duty free, and goods and services such as household
furnishings and medical care provided without charge. Like the local
relative, the U.S. Government relative is a comparison of price levels
and not a measure of living costs abroad because the expenditure weights
reflect only the Washington, D.C. area living pattern.

The U.S. Government index differs from the local index in that it
reflects the cost of goods imported to the post and price advantages
available only to Federal employees. Like the local index, the
expenditure pattern of American employees at the foreign post is used to
weight the price ratios. The U.S. Government index is used to compute
post allowances for Federal civilian employees stationed abroad. It may
also be suitable for use by some U.S. Government contractors. Post
allowance levels for Federal civilian employees are published

in Section 920 of the U.S. Department of State *Standardized Regulations
(Government Civilians, Foreign Areas)*.

The U.S. Government index is almost always lower than the local index
because of the special advantages available to Federal employees. The
U.S. Government index may be higher than the local index at a few posts
because many goods not available locally are imported at higher prices
than substitute local goods. When the U.S. Government index is higher
than the local index, it is probably the more appropriate measure of
living costs for nongovernment personnel. In such cases, however, the
U.S. Government index may not fully reflect costs for nongovernment
employees because of the special advantages available only to government
personnel.

**INDEXES OF LIVING COSTS ABROAD**

**Adjustment for Exchange Rate Changes**

Department of State indexes of living costs abroad are com­put­ed at the
currency exchange rate in effect as of the date of survey or index
computation. Salaries and cost-of-living allow­anc­es for Americans
employed abroad are generally established in U.S. dollars. For this
reason, periodic allowance revisions for cur­rency fluctuations are
usually necessary to provide employees with the same purchasing power
until new survey results are available and published. New survey indexes
will reflect inflation abroad and in Washington, D.C., as well as more
current ex­change rate data. Foreign currency exchange rates are reviewed
regularly by the Office of Allowances. When the exchange rate for a
country has changed enough to alter the government post allow­ance, the
U.S. Government index is recomputed and the post allowance appro­priately
revised. The Department of State does not publish these interim U.S.
Government indexes or any com­parable local index adjustments. Current
post allowance levels for Federal civilian employees are published in
Section 920 of the Department of State *Standardized Regulations
(Gov­ernment Civilians, Foreign Areas)*. All indexes in Table 1 are
original survey indexes computed by the Office of Allowances on the
basis of *Retail Price Schedule* submissions.

The local index can be recomputed to approximate the effects of a new
exchange rate by holding constant the 15 percentage points of the local
index that represent consumer expenditures outside the foreign country
of assignment. These items include some vacation expenses, automobile
purchase, medical insur­ance, and household furnishings. The sug­gest­ed
recomputation method limits the exchange rate adjust­ment to those
expenditures typically made in local currency. The fol­lowing formula can
be used to show approximately what the local index would have been at
the original survey date had all prices been converted to U.S. dollars
at the new exchange rate:

**Suggested formula:**

New local index =

  ------------- -- -------------------------- ---------------------------- --
                                                                           

  15 +             (lo(local index-15) x      (local exchange rate)        

                                              (new exchange rate)          

                                                                           
  ------------- -- -------------------------- ---------------------------- --

**Example:** The March 2003 local index for London is 162, at the
exchange rate of Pound 0.6147. The following calculations would be
performed to recompute this index to Pound 0.5319:

![](media/image4.wmf)

= 15 + (147 x 1.1556)

= 15 + 169

at Pound 0.5319 = 184

For posts in countries with very high rates of inflation, allow­anc­es may
not warrant a reduction for currency exchange rate ch­ang­es. However, a
substantial devaluation may require some interim allowance adjustment
until a new price survey is received and reviewed.

The U.S. Government index cannot be recomputed using this simple formula
because the government index generally reflects nonlocal currency
purchases to a greater extent, and these costs must be held constant
when adjusting for new exchange rates. The Office of Allowances
recomputes the U.S. Government index by determining the exact proportion
of total expenditures that are made in local currency and adjusting only
that amount for the change in exchange rates. The resulting U.S.
Government al­low­ance levels are published in the Department of State
*Standardized Regulations (Gov­ernment Civilians, Foreign Areas)* every 4
weeks.

A complete and accurate interim allowance revision would re­quire an
index adjustment for: (1) the new exchange rate; (2) the probable effect
of the revaluation on prices of imported goods purchased locally by
Americans and on American purchasing patterns; and (3) price changes at
the foreign post relative to price changes in Washington, D.C., since
the last survey. The full ef­fects of a currency revaluation are not
immediately apparent and may not be

known for several months. Furthermore, correc­tion for relative price
changes since the previous survey date cannot be made easily. Using the
relative trends in national Consumer Price Indexes can produce an
interim adjusted index significantly at variance with new survey results
because survey items, expen­di­ture weights, and retail outlets sampled
for the national Con­sumer Price Index are not usually comparable to
those for the American living cost measures. Under these cir­cumstances,
there are no truly reliable interim indexes of living costs until the
foreign post completes a new *Retail Price Schedule* and the Office of
Allowances computes new indexes.

**The Payment of Cost-of-Living Allowances**

The U.S. Government pays a cost-of-living allowance to its A­merican
civilian employees at foreign locations where the post allowance index
is 103 or above.

The post allowance is calculated by applying the index to each
employee\'s spendable income. Spendable income is de­fined by the
Department of State as that portion of base salary available to an
employee for the purchase of food, household opera­tions, home
f­urnishings and equipment (including telephone), apparel, trans­portation
(including auto operations and purchase), health care, entertainment,
personal care items, reading material, education, alcohol, tobacco, and
miscellaneous goods and services.

To avoid minor adjustments in allowance payments, post allow­ance indexes
are grouped into ranges, and the percentages to be applied to spendable
income are based on the approxi­mate mid­points of each index range. The
percents applied to spend­able income used by the government are shown in
the table below.

The following example illustrates the necessary steps to deter­mine a
cost-of-living allowance for a family of three with an annual salary of
\$56,000, at a location with a local index of 158 (Washington, D.C. =
100):

\(1\) Percent to be applied to spendable income is 60 percent shown
below.

\(2\) Spendable income for a family of three at the \$56,000 salary
level is \$29,200 shown on page 22.

\(3\) Annual cost-of-living allowance is 60 percent times \$29,200 =
\$17,520.

  -----------------------------------------------------------------------
  ![](media/image5.wmf)

  -----------------------------------------------------------------------

The spendable income table used by the Department of State, as of
October 8, 2000, is shown on page 22. This table was developed by the
Department of State, using consumer expenditure data for all urban U.S.
families from Bureau of Labor Statistics data for 1997-98, with detailed
tabulations for income ranges up to \$90,000 and above.

![](media/image6.wmf)

######### LIVING QUARTERS ALLOWANCES

The U.S. Government provides civilian employees recruited in the United
States for service in a foreign area with either free
government‑acquired housing or a living quarters allowance. The
provision of free housing or a quarters allowance enables employees to
carry out official duties properly, regardless of housing shortages and
related adverse local conditions at some posts. It also represents the
principal financial inducement to foreign service. Employees provided
government quarters are not charged rent, and employees paid an
allowance are reimbursed for rent and utility expenditures up to a
maximum U.S. dollar amount. Employees are thereby saved normal housing
costs.

The quarters allowance paid each eligible employee is either the amount
of actual housing costs or the allowance maximum, whichever is less.
Housing costs may vary significantly for families of different income
levels and family sizes. In order to cover equitably the housing costs
of employees, maximum allowance rates are established for several
employee grade levels and family sizes. The allowances are computed and
paid in U.S. dollars. Living quarters allowances are established for
over 20,000 Federal civilian employees at approximately 200 foreign
posts. The annual quarters allowances published quarterly in Table 2
represent selected foreign posts where the number of employees renting
private housing is sufficient to provide reliable information on foreign
housing costs.

**Limitations and Use**

Living quarters allowance data are published as a general guide to
housing (rent and utility) costs for Americans living abroad. It should
be noted that housing costs can vary greatly within the same area due to
variations in the types and quality of housing and its location and
size.

Private organizations do not generally reimburse their U.S. citizen
employees for all foreign rent and utility costs. Such organizations may
reimburse employees only for excessive housing costs relative to those
of the United States. Foreign housing costs that exceed 15 to 20 percent
of an employee\'s U.S. salary are often considered excessive by many
private organizations. Privately employed U.S. citizen residents of a
foreign country may be eligible for a Federal income tax exclusion or
deduction from foreign earned income for excessive

foreign housing costs. Tax information for U.S. citizens abroad is
contained in Internal Revenue Service Publication 54. (The living
quarters allowance paid to government civilian employees is not subject
to Federal income tax by specific Tax Code provisions.)

**Housing Costs Covered**

The living quarters allowance rates are intended to substantially cover
the typical employee\'s expenditures for rent, electricity, fuel, and
water; taxes levied by the local government and required by law or
custom to be paid by the tenant; insurance on the property or
furnishings when required by local law to be paid by the lessee; and
mandatory agent\'s fee required by law or custom to be paid to the
landlord. The quarters allowance may also include the rental of
necessary basic furniture and the rental of garage space for one car.
Each of these rental expenses is limited to no more than 25 percent of
the maximum allowance. All expenses must be within the maximum allowance
established for the employee\'s grade level and family size.

Employees who occupy a personally owned house or apartment abroad may be
reimbursed for up to 10 percent of the original purchase price per year
as \"rent\" plus actual expenses for land rent, and utilities. The total
reimbursement to the employee cannot exceed the maximum allowance for
which the employee is eligible. After 10 years, only land rent, and
utilities expenses are reimbursed.

**Allowance Calculation**

The maximum quarters allowance amounts are established on the basis of
expenditure reports (Section 960 - Living Quarters Allowance Worksheet)
of U.S. Government civilian employees at the foreign post who have
occupied their privately-leased quarters within the past 12 months. Each
post is required to submit these reports annually and may make an
interim submission whenever necessary. The information considered in
establishing the maximum allowance rates includes the quarters
expenditures of these employees. Changes in quarters costs since the
last review, the amount of employee out‑of‑pocket expenditures; and the
types and size of quarters occupied by employees. Atypical expenditures,
such as for home‑owners, shared quarters, old leases-with rental amounts
significantly below those of current employees, or housing significantly
exceeding standard space criteria-are omitted from the cost review.

Otherwise, no specifications are made concerning the appropriate type of
housing. The costs of all houses and apartments, furnished and
unfurnished, varying in size and location, are combined in computing the
maximum rates.

For review purposes the expenditure reports are arranged into the three
allowance groups, according to employee salary grade level. Housing
costs, converted into U.S. dollars at the prevailing exchange rate, are
then analyzed for each group. In reviewing allowance levels, both the
arithmetic mean and median expenditures for employees with and without
families in each employee group are computed and analyzed. Generally,
maximum annual allowances are adjusted so that about three‑fourths of
the employees receiving the allowance and the majority of new arrivals
in each quarters group are fully reimbursed for their housing costs. New
arrivals are those employees occupying their residence within 6 months
of the survey period.

The resulting allowance rates are designed to cover at least 80 percent
of the employees for all of their rent and utility expenses. At posts
with only a few employees, average expenditures may not be meaningful,
and other factors such as the experience of new arrivals and an analysis
of the housing market may be more important in reviewing allowance
levels.

Living quarters allowance levels are generally increased only after (1)
a review has shown that employees have entered into private rental
contracts which, with utility costs, exceed the established allowance
levels; and (2) analysis has shown that the type and size of quarters
are appropriate for single persons and families of different sizes.

**Allowance Groups**

Allowance maximum rates are established for four groups covering
specific salary grade levels in the various Federal civilian personnel
systems. As of January 2004, the four groups refer to the following
approximate salary ranges (excluding any overseas allowances and
premiums):

Group 1 \$136,000 ‑ \$144,600

Group 2 \$ 73,467 ‑ \$135,999

Group 3 \$ 46,870 ‑ \$ 73,466

Group 4 Under \$46,900

Salary group 1 includes only Ambassadors and Chiefs of Mission, who are
almost always provided official government leased/owned residences.
Consequently, allowance rates are not computed for this group but are
prescribed at double the salary group 2 family level. The prescribed
maximum allowance rates for salary group 1 are not published.

Within each salary group except group 1, maximum allowances are computed
for single persons and for 2‑person families. The single‑person
allowance rate covers employees who have no family living with them. The
family rate covers employees who have one family member living with
them. For employees who have larger families at the post, the maximum
annual allowances for families of 2 persons are increased by the
following additional percentages:

**Members of Family Additional**

**(including employee) Percentage**

3 ‑ 4 10 percent

5 ‑ 6 20 percent

7 or more 30 percent

In a few cases, employees may receive quarters allowances greater than
the maximum for their particular quarters group. Among the employees
included in salary group 2 are Deputy Chiefs of Diplomatic Missions and
Principal Officers of Consular Establishments, who are required by their
positions to obtain quarters suitable for official entertainment. When
the group 2 maximum allowance does not cover the cost of housing
required for representational events, these individuals may be
reimbursed for costs up to 50 percent more than the allowance for two
persons, when determined necessary by the Chief of Mission. In addition,
employees in group 4, who have 15 years or more of government service,
may be placed in salary group 3 at the discretion of the head of the
Federal agency. This permits the discretionary use of the higher
allowance rate for specific employees who rise in seniority and
responsibility at a post abroad.

The exchange rates used to calculate the allowances are reviewed
regularly by the Office of Allowances. When significant changes occur,
the allowance maximum rates are adjusted. Living Quarters Allowance
Table reflects interim allowance adjustments as well as allowance
revisions based on annual or interim housing expenditure reports. The
foreign currency exchange rates used to calculate the allowances are
published along with the allowance rates. Allowance levels are not
adjusted for exchange rate changes. Instances where there is a
significant change in currency and employees experience severe
out-of-pocket expenses, interim housing expenditure reports can be
submitted.

**Survey Locations**

Living quarters allowances are published for foreign posts where a
sufficient number of employees rent private housing to provide adequate
information on local housing costs. Foreign cities where all employees
occupy government-provided housing or only a few employees rent private
housing are not included in Table 2.

The published allowances should not be used as indicators of housing
costs for other cities in a country without appropriate caution, because
housing costs can vary greatly from city to city within the same country
according to the availability of adequate housing. Furthermore, because
housing costs can differ significantly from the overall costs of other
goods and services, the indexes of living costs abroad should not be
used as indicators of housing costs for cities not published. For
example, at some posts where the overall cost of living is well below
the Washington D.C. level, housing costs may be relatively high because
of severe shortages of adequate dwelling units.

**The Government Program**

The living quarters allowance program is administered for all Federal
agencies through the Department of State *Standardized Regulations
(Government Civilians, Foreign Areas)(DSSR)*. Employee eligibility for
the allowance is described in Section 031.1. The submission of required
and voluntary housing reports is explained in Section 077.2. General
regulations relating to the payment of the allowance are included in
Section 130. The living quarters allowance rates established for all
foreign posts are listed in Section 920, which is published every 4
weeks. The indexes are available on the internet at
*www.state.gov/m/a/als/index.cfm?id=1291*. A sample copy of Section 920
may be requested from the Office of Allowances.

**POST (HARDSHIP) DIFFERENTIALS AND DANGER PAY ALLOWANCES**

Foreign post differentials and the danger pay allowance are important
components of the compensation program maintained by the Department of
State for all U.S. citizen Federal civilian employees abroad. The post
differential is available to Federal employees recruited in the United
States as a foreign service recruitment and retention incentive. The
danger pay allowance is authorized for countries where there is civil
insurrection, civil war, terrorism, or wartime conditions that threaten
physical harm or imminent danger to the health or well‑being of the
employee. Under certain conditions, both benefits may be available to
employees on temporary assignments abroad. For Federal employees, the
post differential and the danger pay allowance are subject to Federal
income tax.

**THE POST DIFFERENTIAL**

The post differential is additional compensation paid to Federal
civilian employees for service in a foreign area where environmental
living conditions differ substantially from those in the continental
United States. The post differential is used as a recruitment and
retention incentive to attract qualified personnel to serve in foreign
areas where extraordinarily difficult living conditions, excessive
physical hardship, or notably unhealthful conditions exist. Post
differential rates are either 5, 10, 15, 20, or 25 percent of base
salary. The maximum amount that a Federal employee can currently receive
as combined annual base salary and post differential is \$157,000.
Approximately one‑third of all U.S. Government posts abroad qualify for
a post differential.

A Federal civilian employee is eligible for an established post
differential level upon arrival at a new post of assignment. An employee
on temporary detail (in travel status) is not eligible for post
differential during the first 42 days of service at differential posts.
Employees in travel status and living in hotels are not normally
enduring the same range of physical hardships as employees residing at
the post with their families. In addition, employees on temporary detail
are generally reimbursed for all lodging and meal expenses and do not
require a recruitment and retention incentive.

**Differential Factors**

Rate determinations are based primarily on information taken from
Department of State form 267 *Post Differential Questionnaire*, which
describes the environmental living conditions in a foreign location. The
questionnaire consists of 89 questions, many of them multifaceted, in 15
general categories. The categories are as follow:

The physical environment including physical isolation, climate, and
social isolation;

Living conditions including sanitation and disease, medical and
hospital facilities, housing, food, education, availability of imports,
recreation, entertainment, and community facilities; and personal
security and related factors, including political violence, crime, and
political harassment.

The sections covering sanitation and disease and medical and hospital
facilities are completed by a competent medical authority, usually a
U.S. Government medical officer or nurse practitioner at the foreign
post. The personal security portion of the report is usually completed
by the resident or regional security officer.

Each of the 15 major categories is divided into separate factors, many
of which are further subdivided. As an example, the category of physical
isolation contains 17 separate factors and sub factors: three factors
are evaluated for natural barriers, two factors for environmental
change, one factor for population, one factor for transportation time to
the U.S., one for regional transportation, one for quality of local
transportation, two for traffic conditions, three for official travel
restrictions, and three for mail service. Each one of these factors is
carefully evaluated. Approximately 150 individual factors are reviewed
before a final rate determination is made.

**Differential Standards**

To provide as objective a basis as possible for quantifying data, a
carefully developed point score system and set of written standards have
been established by an inter‑agency committee. Each factor identified as
contributing to difficult or adverse living conditions is given one or
more point values. Information contained in the *DS−267 Post
Differential Questionnaire* is reviewed and compared or measured against
the written standards. If reported conditions meet the criteria in the
written standards, the most appropriate point weight is assigned. This
process is repeated for each individual factor. The total point score is
then related to the cumulative point thresholds established for the
differential percentage rates of 5, 10, 15, 20, or 25 percent.

No single category can justify a post differential. Because the law
specifies that foreign conditions must differ substantially from the
environment in the United States, a significant number of weights
representing hardship factors must be accumulated before the minimum 5
percent threshold are reached. Therefore, posts may report a number of
difficult living conditions but not qualify for even the minimum 5
percent differential. Credit is given only when the conditions at post
are more severe than conditions in the United States.

Adverse conditions must affect a majority of eligible personnel at the
post before a hardship factor is credited toward a post differential.

**Scoring Thresholds**

The system of five differential levels (5, 10, 15, 20, 25 percent) is
designed with variable point spreads between the rate levels. Some posts
may have point scores well above the minimum level required for the
maximum 25 percent post differential permitted by law.

**Other Sources of Information**

In addition to the basic documentation provided in the questionnaire,
other sources of information about foreign living conditions are used
during the analysis process, including on‑site survey inspections,
security reports from the State Department\'s Bureau of Diplomatic
Security, reports prepared by the Office of the Inspector General,
information from State Department medical personnel, and general
correspondence. If ambiguity remains on certain points after
cross-checking various sources, the Department may seek clarification
from the post. The aim is to achieve as balanced and complete a picture
as possible about each place reviewed for a differential.

**Limitations**

The post differential reflects living conditions for U.S. Government
civilian employees overseas. In some locations abroad, U.S. Government
civilian employees have access to military or post commissaries,
duty-free imports, use of military mail and medical facilities, etc. If
these benefits were not available to employees, the differential point
scores could be higher. On the other hand, certain locations overseas
would have lower differential point scores if government personnel had
access to better medical or recreational facilities. Other factors such
as the quality of housing occupied by Federal employees or open
hostility towards U.S. Government officials could affect the post
differential level. These factors could be more or less important to
other U.S. citizens residing at the same foreign location.

The government post differential is a foreign area recruitment and
retention incentive for assignments at specific posts abroad. Private
organizations may not need a similar premium to encourage employees to
accept overseas employment. Many organizations prefer to use salary or
career advancements as reasons for encouraging employees to accept
assignments at difficult locations.

Since the law is very clear in stating that the post differential must
be based on environmental living conditions, working conditions are not
factored into the post differential. These include the physical working
environment, location of work site, type of work, etc. Federal civilian
employees with difficult work environments or occupational hazards may
be eligible for hazardous duty pay under other Federal programs.

**The Government Program**

The post differential program is administered for all Federal agencies
through the Department of State *Standardized Regulations (Government
Civilians, Foreign Areas)*. Employee eligibility for the benefit is
explained in Section 031.3. General regulations relating to the payment
of the post differential are included in Chapter 500. Post Differential
Questionnaire reports are required to be updated by posts with
established differentials every 2 years. Voluntary reports may be
submitted by any post at any time. Table 3 of this quarterly publication
lists post differential rates only for Department of State posts abroad.
The post differential rates for all foreign posts where Federal
employees are assigned are listed in Section 920 of the regulations,
which is published every 4 weeks. The *Standardized Regulations* are
available on the internet. A sample copy of Section 920 may be requested
from the Office of Allowances.

**THE DANGER PAY ALLOWANCE**

Danger pay compensates U.S. Government civilian employees for service in
areas where conditions of civil insurrection, civil war, or terrorism
threaten physical harm or imminent danger to the health or well‑being of
the employees. The payment of danger pay is not authorized for
conditions characterized chiefly as economic crime.

The danger pay allowance has been authorized by law since 1980.
Initially, a danger pay allowance was not granted unless all dependents
and nonessential personnel at a post had been evacuated. The authorizing
legislation was later amended to allow a danger pay designation even
with dependents and non-emergency personnel remaining at post. The
allowance is available to all Federal civilian employees assigned to a
location designated for danger pay. Personnel on temporary detail to a
danger area for 4 cummulative hours in a 24-hour period or longer are
also eligible for danger pay.

Danger pay is granted in lieu of that part of the post differential rate
that is attributable to political violence. This is done to avoid double
compensation for the same danger factors. For this reason, the rate of
post differential is usually reduced while danger pay is in effect. The
danger pay allowance is paid at a rate of 15, 20, or 25 percent of the
employee\'s base salary. Unlike the post differential, the amount of
payment is not reduced for employees at the higher Federal salary
levels.

**Danger Pay Determinations**

In order to administer danger pay, a Danger Pay Factors Form was
designed to measure certain warfare and terrorist conditions at a post
that are not covered in the post differential questionnaire. The system
measures the actions that have caused the dangerous situation, the
potential for further danger, and steps the post has taken to reduce
that danger.

An overseas post seeking a danger pay allowance completes a
FS‑578Danger Pay Factors Form and submits it to the Office of
Allowances of the Department of State. A working group meets to review
the report and other supporting data provided by the State Department\'s
Bureau of Diplomatic Security. Committee members prepare a
recommendation to the Assistant Secretary of State for Administration to
either designate or not designate a danger pay area. The danger pay
working group also recommends the level of the danger pay allowance
based on the severity of conditions in the foreign area. The presence of
family members is an important factor in determining the level of the
danger pay allowance.

An overseas post designated for danger pay is required to submit an
update of danger conditions periodically by submitting a current Danger
Pay Factors Form. In critical cases, the State Department may make a
danger pay determination based on all information on hand, including the
results of consultations with the danger pay working group. The post
then assumes responsibility for submitting the required reports to the
Department.

**The Government Program**

The civilian danger pay allowance program is administered for all
Federal agencies through the Department of State *Standardized
Regulations (Government Civilians, Foreign Areas)*. Employee eligibility
and regulations relating to the payment of the danger pay allowance are
in Chapter 650. Danger pay locations are indicated by footnotes in Table
3 of this quarterly publication. Post differential and danger pay
levels, for all foreign posts where Federal employees are assigned, are
listed in Section 920 of the *Standardized Regulations*, published every
4 weeks. All danger pay locations are also identified by footnote in the
monthly listing of *Maximum* *Travel Per Diem Allowances for Foreign
Areas*.