# Official Journal L 284/2013

| | ISSN 1977-0677
  doi:10.3000/19770677.L_2013.284.eng |
| --- | --- |
| Official Journal
  of the European Union | L 284 |
| | |
| English edition | Legislation | Volume 5626 October 2013 |

ISSN 1977-0677

doi:10.3000/19770677.L_2013.284.eng

Official Journal

of the European Union

L 284

English edition

Legislation

Volume 5626 October 2013

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| Contents | | II   Non-legislative acts | page |
| --- | --- | --- | --- |
| | | REGULATIONS |
| | * | Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services | 1 |
| | * | Commission Regulation (EU) No 1043/2013 of 24 October 2013 establishing a prohibition of fishing for ling in EU and international waters of V by vessels flying the flag of France | 10 |
| | * | Commission Implementing Regulation (EU) No 1044/2013 of 25 October 2013 amending Annex IV to Regulation (EU) No 206/2010 as regards the model veterinary certificate for consignments of queen bees and queen bumble bees (
  1
  ) | 12 |
| | | Commission Implementing Regulation (EU) No 1045/2013 of 25 October 2013 establishing the standard import values for determining the entry price of certain fruit and vegetables | 16 |
| | | Commission Implementing Regulation (EU) No 1046/2013 of 25 October 2013 on the issue of licences for importing rice under the tariff quotas opened for the October 2013 subperiod by Implementing Regulation (EU) No 1273/2011 | 18 |
| | | DECISIONS |
| | | 2013/526/EU |
| | * | Decision of the European Parliament and of the Council of 9 October 2013 on the mobilisation of the European Globalisation Adjustment Fund, in accordance with point 28 of the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (application EGF/2011/025 IT/Lombardia from Italy) | 22 |
| | * | Council Decision 2013/527/CFSP of 24 October 2013 amending and extending the mandate of the European Union Special Representative for the Horn of Africa | 23 |
| | | 2013/528/EU |
| | * | Commission Decision of 20 March 2013 on State aid measure SA. 33113 (2012/C) (ex 2011/NN, 2011/CP) awarded by Poland for Nauta S.A.
  (notified under document C(2013) 1522)

   (
  1
  ) | 27 |
| | | 2013/529/EU |
| | * | Commission Implementing Decision of 25 October 2013 on the approval of the Bosch system for navigation-based preconditioning of the battery state of charge for hybrid vehicles as an innovative technology for reducing CO2 emissions from passenger cars pursuant to Regulation (EC) No 443/2009 of the European Parliament and of the Council (
  1
  ) | 36 |

Contents

II   Non-legislative acts

page

REGULATIONS

*

Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services

1

*

Commission Regulation (EU) No 1043/2013 of 24 October 2013 establishing a prohibition of fishing for ling in EU and international waters of V by vessels flying the flag of France

10

*

Commission Implementing Regulation (EU) No 1044/2013 of 25 October 2013 amending Annex IV to Regulation (EU) No 206/2010 as regards the model veterinary certificate for consignments of queen bees and queen bumble bees (
  1
  )

1

12

Commission Implementing Regulation (EU) No 1045/2013 of 25 October 2013 establishing the standard import values for determining the entry price of certain fruit and vegetables

16

Commission Implementing Regulation (EU) No 1046/2013 of 25 October 2013 on the issue of licences for importing rice under the tariff quotas opened for the October 2013 subperiod by Implementing Regulation (EU) No 1273/2011

18

DECISIONS

2013/526/EU

*

Decision of the European Parliament and of the Council of 9 October 2013 on the mobilisation of the European Globalisation Adjustment Fund, in accordance with point 28 of the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (application EGF/2011/025 IT/Lombardia from Italy)

22

*

Council Decision 2013/527/CFSP of 24 October 2013 amending and extending the mandate of the European Union Special Representative for the Horn of Africa

23

2013/528/EU

*

Commission Decision of 20 March 2013 on State aid measure SA. 33113 (2012/C) (ex 2011/NN, 2011/CP) awarded by Poland for Nauta S.A.
  (notified under document C(2013) 1522)

   (
  1
  )

(notified under document C(2013) 1522)

1

27

2013/529/EU

*

Commission Implementing Decision of 25 October 2013 on the approval of the Bosch system for navigation-based preconditioning of the battery state of charge for hybrid vehicles as an innovative technology for reducing CO2 emissions from passenger cars pursuant to Regulation (EC) No 443/2009 of the European Parliament and of the Council (
  1
  )

2

1

36

| | |
| --- | --- |
| | (1)   Text with EEA relevance |

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(1)   Text with EEA relevance

1

| EN | Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.
  The titles of all other Acts are printed in bold type and preceded by an asterisk. |
| --- | --- |

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.

---

II Non-legislative acts

REGULATIONS

| 26.10.2013 | EN | Official Journal of the European Union | L 284/1 |
| --- | --- | --- | --- |

26.10.2013

EN

Official Journal of the European Union

L 284/1

---

COUNCIL IMPLEMENTING REGULATION (EU) No 1042/2013

of 7 October 2013

amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 397 thereof,

Having regard to the proposal from the European Commission,

Whereas:

| (1) | Directive 2006/112/EC provides that as from 1 January 2015, all telecommunications, radio and television broadcasting and electronically supplied services supplied to a non-taxable person are to be taxed in the Member State in which the customer is established, has his permanent address or usually resides, regardless of where the taxable person supplying those services is established. Most other services supplied to a non-taxable person continue to be taxed in the Member State in which the supplier is established. |
| --- | --- |

(1)

Directive 2006/112/EC provides that as from 1 January 2015, all telecommunications, radio and television broadcasting and electronically supplied services supplied to a non-taxable person are to be taxed in the Member State in which the customer is established, has his permanent address or usually resides, regardless of where the taxable person supplying those services is established. Most other services supplied to a non-taxable person continue to be taxed in the Member State in which the supplier is established.

| (2) | In order to determine which services must be taxed in the Member State of the customer, it is essential to define telecommunications, radio and television broadcasting and electronically supplied services. In particular, the concept of radio and television broadcasting (hereinafter ‘broadcasting’) services should be clarified, drawing from definitions laid down in Directive 2010/13/EU of the European Parliament and of the Council (2). |
| --- | --- |

(2)

In order to determine which services must be taxed in the Member State of the customer, it is essential to define telecommunications, radio and television broadcasting and electronically supplied services. In particular, the concept of radio and television broadcasting (hereinafter ‘broadcasting’) services should be clarified, drawing from definitions laid down in Directive 2010/13/EU of the European Parliament and of the Council (2).

| (3) | To clarify matters, transactions identified as electronically supplied services have been listed in Council Implementing Regulation (EU) No 282/2011 (3), without the list being exhaustive. The list should be updated, and similar lists should be drawn up for telecommunications and broadcasting services. |
| --- | --- |

(3)

To clarify matters, transactions identified as electronically supplied services have been listed in Council Implementing Regulation (EU) No 282/2011 (3), without the list being exhaustive. The list should be updated, and similar lists should be drawn up for telecommunications and broadcasting services.

| (4) | It is necessary to specify who is the supplier for value added tax (VAT) purposes where electronically supplied services, or telephone services provided through the internet, are supplied to a customer through telecommunications networks or via an interface or a portal. |
| --- | --- |

(4)

It is necessary to specify who is the supplier for value added tax (VAT) purposes where electronically supplied services, or telephone services provided through the internet, are supplied to a customer through telecommunications networks or via an interface or a portal.

| (5) | To ensure the uniform application of the rules governing the place of supply of hiring of means of transport and the place of supply of telecommunications, broadcasting and electronically supplied services, it is necessary to specify where a non-taxable legal person should be considered to be established. |
| --- | --- |

(5)

To ensure the uniform application of the rules governing the place of supply of hiring of means of transport and the place of supply of telecommunications, broadcasting and electronically supplied services, it is necessary to specify where a non-taxable legal person should be considered to be established.

| (6) | With a view to determining who is liable for payment of the VAT on the supply of telecommunications, broadcasting or electronically supplied services, and taking into account that the place of taxation is the same regardless of whether the customer is a taxable or a non-taxable person, the supplier should be able to determine the status of a customer solely based on whether the customer communicates his individual VAT identification number. This status must, in accordance with the general rules, be amended if such a communication is subsequently made by the customer. If no such communication is received, the supplier should remain liable for payment of the VAT. |
| --- | --- |

(6)

With a view to determining who is liable for payment of the VAT on the supply of telecommunications, broadcasting or electronically supplied services, and taking into account that the place of taxation is the same regardless of whether the customer is a taxable or a non-taxable person, the supplier should be able to determine the status of a customer solely based on whether the customer communicates his individual VAT identification number. This status must, in accordance with the general rules, be amended if such a communication is subsequently made by the customer. If no such communication is received, the supplier should remain liable for payment of the VAT.

| (7) | Where a non-taxable person is established in more than one country or has his permanent address in one country but usually resides in another, priority is to be given to the place that best ensures taxation at the place of actual consumption. To avoid conflicts concerning jurisdiction between Member States, the place of actual consumption should be specified. |
| --- | --- |

(7)

Where a non-taxable person is established in more than one country or has his permanent address in one country but usually resides in another, priority is to be given to the place that best ensures taxation at the place of actual consumption. To avoid conflicts concerning jurisdiction between Member States, the place of actual consumption should be specified.

| (8) | Rules should be established in order to clarify the tax treatment of the supply of hiring of means of transport and telecommunications, broadcasting and electronically supplied services to a non-taxable person whose place of establishment, permanent address or usual residence is practically impossible to determine or which cannot be determined with certainty. It is appropriate for those rules to be based on presumptions. |
| --- | --- |

(8)

Rules should be established in order to clarify the tax treatment of the supply of hiring of means of transport and telecommunications, broadcasting and electronically supplied services to a non-taxable person whose place of establishment, permanent address or usual residence is practically impossible to determine or which cannot be determined with certainty. It is appropriate for those rules to be based on presumptions.

| (9) | Where information is available to determine the actual location at which the customer is established, has his permanent address or usually resides, it is necessary to provide for a presumption to be rebuttable. |
| --- | --- |

(9)

Where information is available to determine the actual location at which the customer is established, has his permanent address or usually resides, it is necessary to provide for a presumption to be rebuttable.

| (10) | In certain cases where the service is occasional, habitually involves small amounts and requires the physical presence of the customer, such as the supply of telecommunications, broadcasting or electronically supplied services at a wi-fi hot spot or an internet café, or habitually does not give rise to payment receipts or other evidence of the service provided, as is the case with telephone boxes, the provision and control of evidence with respect to the place of establishment of the customer or his permanent address or usual residence would impose a disproportionate burden, or could pose problems of data protection. |
| --- | --- |

(10)

In certain cases where the service is occasional, habitually involves small amounts and requires the physical presence of the customer, such as the supply of telecommunications, broadcasting or electronically supplied services at a wi-fi hot spot or an internet café, or habitually does not give rise to payment receipts or other evidence of the service provided, as is the case with telephone boxes, the provision and control of evidence with respect to the place of establishment of the customer or his permanent address or usual residence would impose a disproportionate burden, or could pose problems of data protection.

| (11) | As the tax treatment of the supply of hiring of means of transport and telecommunications, broadcasting and electronically supplied services to a non-taxable person depends on where the customer is established, has his permanent address or usually resides, it is necessary to clarify, in cases for which no specific presumptions are established or for the rebuttal of presumptions, what evidence the supplier should have to identify the location of the customer. To that end an indicative, non-exhaustive list of evidence should be drawn up. |
| --- | --- |

(11)

As the tax treatment of the supply of hiring of means of transport and telecommunications, broadcasting and electronically supplied services to a non-taxable person depends on where the customer is established, has his permanent address or usually resides, it is necessary to clarify, in cases for which no specific presumptions are established or for the rebuttal of presumptions, what evidence the supplier should have to identify the location of the customer. To that end an indicative, non-exhaustive list of evidence should be drawn up.

| (12) | In order to ensure the uniform tax treatment of supplies of services connected with immovable property, the concept of immovable property needs to be defined. The proximity required for there to be a connection with an immovable property should be specified, and a non-exhaustive list of examples of transactions identified as services connected with immovable property should also be provided. |
| --- | --- |

(12)

In order to ensure the uniform tax treatment of supplies of services connected with immovable property, the concept of immovable property needs to be defined. The proximity required for there to be a connection with an immovable property should be specified, and a non-exhaustive list of examples of transactions identified as services connected with immovable property should also be provided.

| (13) | It is also necessary to clarify the tax treatment of the supply of services putting equipment at a customer’s disposal with a view to carrying out work on immovable property. |
| --- | --- |

(13)

It is also necessary to clarify the tax treatment of the supply of services putting equipment at a customer’s disposal with a view to carrying out work on immovable property.

| (14) | For practical reasons, it should be clarified that telecommunications, broadcasting or electronically supplied services provided by a taxable person acting in his own name in connection with the provision of accommodation in the hotel sector or sectors with a similar function should be regarded, for the purpose of determining the place of supply, as being supplied at those locations. |
| --- | --- |

(14)

For practical reasons, it should be clarified that telecommunications, broadcasting or electronically supplied services provided by a taxable person acting in his own name in connection with the provision of accommodation in the hotel sector or sectors with a similar function should be regarded, for the purpose of determining the place of supply, as being supplied at those locations.

| (15) | In accordance with Directive 2006/112/EC, admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events must in all circumstances be taxed at the place where the event actually takes place. It should be made clear that this also applies where tickets to such events are not sold directly by the organiser, but are distributed through intermediaries. |
| --- | --- |

(15)

In accordance with Directive 2006/112/EC, admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events must in all circumstances be taxed at the place where the event actually takes place. It should be made clear that this also applies where tickets to such events are not sold directly by the organiser, but are distributed through intermediaries.

| (16) | Under Directive 2006/112/EC, VAT can become chargeable prior to, at the time of or soon after the supply of goods or services. In relation to telecommunications, broadcasting or electronically supplied services supplied during the period of transition to the new rules on the place of supply, conditions linked to the supply or differences in application between Member States could result in double taxation or non-taxation. In order to avoid that, and to ensure uniform application in Member States, it is necessary to lay down transitional provisions. |
| --- | --- |

(16)

Under Directive 2006/112/EC, VAT can become chargeable prior to, at the time of or soon after the supply of goods or services. In relation to telecommunications, broadcasting or electronically supplied services supplied during the period of transition to the new rules on the place of supply, conditions linked to the supply or differences in application between Member States could result in double taxation or non-taxation. In order to avoid that, and to ensure uniform application in Member States, it is necessary to lay down transitional provisions.

| (17) | For the purposes of this Regulation, it may be appropriate for Member States to adopt legislative measures limiting certain rights and obligations laid down by Directive 95/46/EC of the European Parliament and of the Council (4) in order to safeguard an important economic or financial interest of a Member State or of the European Union, including monetary, budgetary and taxation matters, where such measures are necessary and proportionate in view of the risk of tax fraud and tax evasion in Member States, and in view of the need to ensure the correct collection of VAT covered by this Regulation. |
| --- | --- |

(17)

For the purposes of this Regulation, it may be appropriate for Member States to adopt legislative measures limiting certain rights and obligations laid down by Directive 95/46/EC of the European Parliament and of the Council (4) in order to safeguard an important economic or financial interest of a Member State or of the European Union, including monetary, budgetary and taxation matters, where such measures are necessary and proportionate in view of the risk of tax fraud and tax evasion in Member States, and in view of the need to ensure the correct collection of VAT covered by this Regulation.

| (18) | The concept of immovable property should be introduced in order to ensure a uniform tax treatment by Member States of supplies of services connected with immovable property. The introduction of that concept could have a considerable impact on the legislation and administrative practices in Member States. Without prejudice to such legislation or practices already applied in Member States and in order to ensure a smooth transition, that concept should be introduced at a later date. |
| --- | --- |

(18)

The concept of immovable property should be introduced in order to ensure a uniform tax treatment by Member States of supplies of services connected with immovable property. The introduction of that concept could have a considerable impact on the legislation and administrative practices in Member States. Without prejudice to such legislation or practices already applied in Member States and in order to ensure a smooth transition, that concept should be introduced at a later date.

| (19) | Implementing Regulation (EU) No 282/2011 should therefore be amended accordingly, |
| --- | --- |

(19)

Implementing Regulation (EU) No 282/2011 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Implementing Regulation (EU) No 282/2011 is amended as follows:

| (1) | Chapter IV is amended as follows:






  (a) | the following Articles are inserted:

  ‘Article 6a

  1.   Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall cover, in particular, the following:






  (a) | fixed and mobile telephone services for the transmission and switching of voice, data and video, including telephone services with an imaging component (videophone services); |
| --- | --- | --- | --- |

(1)

Chapter IV is amended as follows:

(a)

the following Articles are inserted:

‘Article 6a

1.   Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall cover, in particular, the following:

(a)

fixed and mobile telephone services for the transmission and switching of voice, data and video, including telephone services with an imaging component (videophone services);

| (b) | telephone services provided through the internet, including voice over internet Protocol (VoIP); |
| --- | --- |

(b)

telephone services provided through the internet, including voice over internet Protocol (VoIP);

| (c) | voice mail, call waiting, call forwarding, caller identification, three-way calling and other call management services; |
| --- | --- |

(c)

voice mail, call waiting, call forwarding, caller identification, three-way calling and other call management services;

| (d) | paging services; |
| --- | --- |

(d)

paging services;

| (e) | audiotext services; |
| --- | --- |

(e)

audiotext services;

| (f) | facsimile, telegraph and telex; |
| --- | --- |

(f)

facsimile, telegraph and telex;

| (g) | access to the internet, including the World Wide Web; |
| --- | --- |

(g)

access to the internet, including the World Wide Web;

| (h) | private network connections providing telecommunications links for the exclusive use of the client. |
| --- | --- |

(h)

private network connections providing telecommunications links for the exclusive use of the client.

2.   Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall not cover the following:

| (a) | electronically supplied services; |
| --- | --- |

(a)

electronically supplied services;

| (b) | radio and television broadcasting (hereinafter “broadcasting”) services. |
| --- | --- |

(b)

radio and television broadcasting (hereinafter “broadcasting”) services.

Article 6b

1.   Broadcasting services shall include services consisting of audio and audiovisual content, such as radio or television programmes which are provided to the general public via communications networks by and under the editorial responsibility of a media service provider, for simultaneous listening or viewing, on the basis of a programme schedule.

2.   Paragraph 1 shall cover, in particular, the following:

| (a) | radio or television programmes transmitted or retransmitted over a radio or television network; |
| --- | --- |

(a)

radio or television programmes transmitted or retransmitted over a radio or television network;

| (b) | radio or television programmes distributed via the internet or similar electronic network (IP streaming), if they are broadcast simultaneous to their being transmitted or retransmitted over a radio or television network. |
| --- | --- |

(b)

radio or television programmes distributed via the internet or similar electronic network (IP streaming), if they are broadcast simultaneous to their being transmitted or retransmitted over a radio or television network.

3.   Paragraph 1 shall not cover the following:

| (a) | telecommunications services; |
| --- | --- |

(a)

telecommunications services;

| (b) | electronically supplied services; |
| --- | --- |

(b)

electronically supplied services;

| (c) | the provision of information about particular programmes on demand; |
| --- | --- |

(c)

the provision of information about particular programmes on demand;

| (d) | the transfer of broadcasting or transmission rights; |
| --- | --- |

(d)

the transfer of broadcasting or transmission rights;

| (e) | the leasing of technical equipment or facilities for use to receive a broadcast; |
| --- | --- |

(e)

the leasing of technical equipment or facilities for use to receive a broadcast;

| (f) | radio or television programmes distributed via the internet or similar electronic network (IP streaming), unless they are broadcast simultaneous to their being transmitted or retransmitted over a radio or television network.’; |
| --- | --- |

(f)

radio or television programmes distributed via the internet or similar electronic network (IP streaming), unless they are broadcast simultaneous to their being transmitted or retransmitted over a radio or television network.’;

| (b) | in Article 7, paragraph 3 is amended as follows:






  (i) | the introductory phrase is replaced by the following:

  ‘3.   Paragraph 1 shall not cover the following:’; |
| --- | --- | --- |

(b)

in Article 7, paragraph 3 is amended as follows:

(i)

the introductory phrase is replaced by the following:

‘3.   Paragraph 1 shall not cover the following:’;

| (ii) | point (a) is replaced by the following:






  ‘(a) | broadcasting services;’; |
| --- | --- | --- |

(ii)

point (a) is replaced by the following:

‘(a)

broadcasting services;’;

| (iii) | points (q), (r) and (s) are deleted; |
| --- | --- |

(iii)

points (q), (r) and (s) are deleted;

| (iv) | the following points are added:






  ‘(t) | tickets to cultural, artistic, sporting, scientific, educational, entertainment or similar events booked online; |
| --- | --- | --- |

(iv)

the following points are added:

‘(t)

tickets to cultural, artistic, sporting, scientific, educational, entertainment or similar events booked online;

| (u) | accommodation, car-hire, restaurant services, passenger transport or similar services booked online.’; |
| --- | --- |

(u)

accommodation, car-hire, restaurant services, passenger transport or similar services booked online.’;

| (c) | the following Article is inserted:

  ‘Article 9a

  1.   For the application of Article 28 of Directive 2006/112/EC, where electronically supplied services are supplied through a telecommunications network, an interface or a portal such as a marketplace for applications, a taxable person taking part in that supply shall be presumed to be acting in his own name but on behalf of the provider of those services unless that provider is explicitly indicated as the supplier by that taxable person and that is reflected in the contractual arrangements between the parties.
  In order to regard the provider of electronically supplied services as being explicitly indicated as the supplier of those services by the taxable person, the following conditions shall be met:






  (a) | the invoice issued or made available by each taxable person taking part in the supply of the electronically supplied services must identify such services and the supplier thereof; |
| --- | --- | --- |

(c)

the following Article is inserted:

‘Article 9a

1.   For the application of Article 28 of Directive 2006/112/EC, where electronically supplied services are supplied through a telecommunications network, an interface or a portal such as a marketplace for applications, a taxable person taking part in that supply shall be presumed to be acting in his own name but on behalf of the provider of those services unless that provider is explicitly indicated as the supplier by that taxable person and that is reflected in the contractual arrangements between the parties.

In order to regard the provider of electronically supplied services as being explicitly indicated as the supplier of those services by the taxable person, the following conditions shall be met:

(a)

the invoice issued or made available by each taxable person taking part in the supply of the electronically supplied services must identify such services and the supplier thereof;

| (b) | the bill or receipt issued or made available to the customer must identify the electronically supplied services and the supplier thereof. |
| --- | --- |

(b)

the bill or receipt issued or made available to the customer must identify the electronically supplied services and the supplier thereof.

For the purposes of this paragraph, a taxable person who, with regard to a supply of electronically supplied services, authorises the charge to the customer or the delivery of the services, or sets the general terms and conditions of the supply, shall not be permitted to explicitly indicate another person as the supplier of those services.

2.   Paragraph 1 shall also apply where telephone services provided through the internet, including voice over internet Protocol (VoIP), are supplied through a telecommunications network, an interface or a portal such as a marketplace for applications and are supplied under the same conditions as set out in that paragraph.

3.   This Article shall not apply to a taxable person who only provides for processing of payments in respect of electronically supplied services or of telephone services provided through the internet, including voice over internet Protocol (VoIP), and who does not take part in the supply of those electronically supplied services or telephone services.’;

| (2) | Chapter V is amended as follows:






  (a) | in Section 1, the following Articles are inserted:

  ‘Article 13a
  The place where a non-taxable legal person is established, as referred to in the first subparagraph of Article 56(2) and Articles 58 and 59 of Directive 2006/112/EC, shall be:






  (a) | the place where the functions of its central administration are carried out; or |
| --- | --- | --- | --- |

(2)

Chapter V is amended as follows:

(a)

in Section 1, the following Articles are inserted:

‘Article 13a

The place where a non-taxable legal person is established, as referred to in the first subparagraph of Article 56(2) and Articles 58 and 59 of Directive 2006/112/EC, shall be:

(a)

the place where the functions of its central administration are carried out; or

| (b) | the place of any other establishment characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to receive and use the services supplied to it for its own needs. |
| --- | --- |

(b)

the place of any other establishment characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to receive and use the services supplied to it for its own needs.

Article 13b

For the application of Directive 2006/112/EC, the following shall be regarded as “immovable property”:

| (a) | any specific part of the earth, on or below its surface, over which title and possession can be created; |
| --- | --- |

(a)

any specific part of the earth, on or below its surface, over which title and possession can be created;

| (b) | any building or construction fixed to or in the ground above or below sea level which cannot be easily dismantled or moved; |
| --- | --- |

(b)

any building or construction fixed to or in the ground above or below sea level which cannot be easily dismantled or moved;

| (c) | any item that has been installed and makes up an integral part of a building or construction without which the building or construction is incomplete, such as doors, windows, roofs, staircases and lifts; |
| --- | --- |

(c)

any item that has been installed and makes up an integral part of a building or construction without which the building or construction is incomplete, such as doors, windows, roofs, staircases and lifts;

| (d) | any item, equipment or machine permanently installed in a building or construction which cannot be moved without destroying or altering the building or construction.’; |
| --- | --- |

(d)

any item, equipment or machine permanently installed in a building or construction which cannot be moved without destroying or altering the building or construction.’;

| (b) | in Article 18(2), the following subparagraph is added:
  ‘However, irrespective of information to the contrary, the supplier of telecommunications, broadcasting or electronically supplied services may regard a customer established within the Community as a non-taxable person as long as that customer has not communicated his individual VAT identification number to him.’; |
| --- | --- |

(b)

in Article 18(2), the following subparagraph is added:

‘However, irrespective of information to the contrary, the supplier of telecommunications, broadcasting or electronically supplied services may regard a customer established within the Community as a non-taxable person as long as that customer has not communicated his individual VAT identification number to him.’;

| (c) | Article 24 is replaced by the following:

  ‘Article 24
  Where services covered by the first subparagraph of Article 56(2) or Articles 58 and 59 of Directive 2006/112/EC are supplied to a non-taxable person who is established in more than one country or who has his permanent address in one country and his usual residence in another, priority shall be given:






  (a) | in the case of a non-taxable legal person, to the place referred to in point (a) of Article 13a of this Regulation, unless there is evidence that the service is used at the establishment referred to in point (b) of that article; |
| --- | --- | --- |

(c)

Article 24 is replaced by the following:

‘Article 24

Where services covered by the first subparagraph of Article 56(2) or Articles 58 and 59 of Directive 2006/112/EC are supplied to a non-taxable person who is established in more than one country or who has his permanent address in one country and his usual residence in another, priority shall be given:

(a)

in the case of a non-taxable legal person, to the place referred to in point (a) of Article 13a of this Regulation, unless there is evidence that the service is used at the establishment referred to in point (b) of that article;

| (b) | in the case of a natural person, to the place where he usually resides, unless there is evidence that the service is used at his permanent address.’; |
| --- | --- |

(b)

in the case of a natural person, to the place where he usually resides, unless there is evidence that the service is used at his permanent address.’;

| (d) | Section 4 is amended as follows:






  (i) | the following subsections are inserted:


  ‘
  Subsection 3a



  Presumptions for the location of the customer



  Article 24a

  1.   For the application of Articles 44, 58 and 59a of Directive 2006/112/EC, where a supplier of telecommunications, broadcasting or electronically supplied services provides those services at a location such as a telephone box, a telephone kiosk, a wi-fi hot spot, an internet café, a restaurant or a hotel lobby where the physical presence of the recipient of the service at that location is needed for the service to be provided to him by that supplier, it shall be presumed that the customer is established, has his permanent address or usually resides at the place of that location and that the service is effectively used and enjoyed there.


  2.   If the location referred to in paragraph 1 of this Article is on board a ship, aircraft or train carrying out a passenger transport operation effected within the Community pursuant to Articles 37 and 57 of Directive 2006/112/EC, the country of the location shall be the country of departure of the passenger transport operation.



  Article 24b
  For the application of Article 58 of Directive 2006/112/EC, where telecommunications, broadcasting or electronically supplied services are supplied to a non-taxable person:






  (a) | through his fixed land line, it shall be presumed that the customer is established, has his permanent address or usually resides at the place of installation of the fixed land line; |
| --- | --- | --- | --- |

(d)

Section 4 is amended as follows:

(i)

the following subsections are inserted:

‘
  Subsection 3a

Presumptions for the location of the customer

Article 24a

1.   For the application of Articles 44, 58 and 59a of Directive 2006/112/EC, where a supplier of telecommunications, broadcasting or electronically supplied services provides those services at a location such as a telephone box, a telephone kiosk, a wi-fi hot spot, an internet café, a restaurant or a hotel lobby where the physical presence of the recipient of the service at that location is needed for the service to be provided to him by that supplier, it shall be presumed that the customer is established, has his permanent address or usually resides at the place of that location and that the service is effectively used and enjoyed there.

2.   If the location referred to in paragraph 1 of this Article is on board a ship, aircraft or train carrying out a passenger transport operation effected within the Community pursuant to Articles 37 and 57 of Directive 2006/112/EC, the country of the location shall be the country of departure of the passenger transport operation.

Article 24b

For the application of Article 58 of Directive 2006/112/EC, where telecommunications, broadcasting or electronically supplied services are supplied to a non-taxable person:

(a)

through his fixed land line, it shall be presumed that the customer is established, has his permanent address or usually resides at the place of installation of the fixed land line;

| (b) | through mobile networks, it shall be presumed that the place where the customer is established, has his permanent address or usually resides is the country identified by the mobile country code of the SIM card used when receiving those services; |
| --- | --- |

(b)

through mobile networks, it shall be presumed that the place where the customer is established, has his permanent address or usually resides is the country identified by the mobile country code of the SIM card used when receiving those services;

| (c) | for which the use of a decoder or similar device or a viewing card is needed and a fixed land line is not used, it shall be presumed that the customer is established, has his permanent address or usually resides at the place where that decoder or similar device is located, or if that place is not known, at the place to which the viewing card is sent with a view to being used there; |
| --- | --- |

(c)

for which the use of a decoder or similar device or a viewing card is needed and a fixed land line is not used, it shall be presumed that the customer is established, has his permanent address or usually resides at the place where that decoder or similar device is located, or if that place is not known, at the place to which the viewing card is sent with a view to being used there;

| (d) | under circumstances other than those referred to in Article 24a and in points (a), (b) and (c) of this Article, it shall be presumed that the customer is established, has his permanent address or usually resides at the place identified as such by the supplier on the basis of two items of non-contradictory evidence as listed in Article 24f of this Regulation. |
| --- | --- |

(d)

under circumstances other than those referred to in Article 24a and in points (a), (b) and (c) of this Article, it shall be presumed that the customer is established, has his permanent address or usually resides at the place identified as such by the supplier on the basis of two items of non-contradictory evidence as listed in Article 24f of this Regulation.

Article 24c

For the application of Article 56(2) of Directive 2006/112/EC, where the hiring, other than short-term hiring, of means of transport is supplied to a non-taxable person, it shall be presumed that the customer is established, has his permanent address or usually resides at the place identified as such by the supplier on the basis of two items of non-contradictory evidence as listed in Article 24e of this Regulation.

Subsection 3b

Rebuttal of presumptions

Article 24d

1.   Where a supplier supplies a service listed in Article 58 of Directive 2006/112/EC, he may rebut a presumption referred to in Article 24a or in point (a), (b) or (c) of Article 24b of this Regulation on the basis of three items of non-contradictory evidence indicating that the customer is established, has his permanent address or usually resides elsewhere.

2.   A tax authority may rebut presumptions that have been made under Article 24a, 24b or 24c where there are indications of misuse or abuse by the supplier.

Subsection 3c

Evidence for the identification of the location of the customer and rebuttal of presumptions

Article 24e

For the purposes of applying the rules in Article 56(2) of Directive 2006/112/EC and fulfilling the requirements of Article 24c of this Regulation, the following shall, in particular, serve as evidence:

| (a) | the billing address of the customer; |
| --- | --- |

(a)

the billing address of the customer;

| (b) | bank details such as the location of the bank account used for payment or the billing address of the customer held by that bank; |
| --- | --- |

(b)

bank details such as the location of the bank account used for payment or the billing address of the customer held by that bank;

| (c) | registration details of the means of transport hired by the customer, if registration of that means of transport is required at the place where it is used, or other similar information; |
| --- | --- |

(c)

registration details of the means of transport hired by the customer, if registration of that means of transport is required at the place where it is used, or other similar information;

| (d) | other commercially relevant information. |
| --- | --- |

(d)

other commercially relevant information.

Article 24f

For the purpose of applying the rules in Article 58 of Directive 2006/112/EC and fulfilling the requirements of point (d) of Article 24b or Article 24d(1) of this Regulation, the following shall, in particular, serve as evidence:

| (a) | the billing address of the customer; |
| --- | --- |

(a)

the billing address of the customer;

| (b) | the internet Protocol (IP) address of the device used by the customer or any method of geolocation; |
| --- | --- |

(b)

the internet Protocol (IP) address of the device used by the customer or any method of geolocation;

| (c) | bank details such as the location of the bank account used for payment or the billing address of the customer held by that bank; |
| --- | --- |

(c)

bank details such as the location of the bank account used for payment or the billing address of the customer held by that bank;

| (d) | the Mobile Country Code (MCC) of the International Mobile Subscriber Identity (IMSI) stored on the Subscriber Identity Module (SIM) card used by the customer; |
| --- | --- |

(d)

the Mobile Country Code (MCC) of the International Mobile Subscriber Identity (IMSI) stored on the Subscriber Identity Module (SIM) card used by the customer;

| (e) | the location of the customer’s fixed land line through which the service is supplied to him; |
| --- | --- |

(e)

the location of the customer’s fixed land line through which the service is supplied to him;

| (f) | other commercially relevant information.’; |
| --- | --- |

(f)

other commercially relevant information.’;

| (ii) | the following Subsection is inserted:


  ‘
  Subsection 6a



  Supply of services connected with immovable property



  Article 31a

  1.   Services connected with immovable property, as referred to in Article 47 of Directive 2006/112/EC, shall include only those services that have a sufficiently direct connection with that property. Services shall be regarded as having a sufficiently direct connection with immovable property in the following cases:






  (a) | where they are derived from an immovable property and that property makes up a constituent element of the service and is central to, and essential for, the services supplied; |
| --- | --- | --- |

(ii)

the following Subsection is inserted:

‘
  Subsection 6a

Supply of services connected with immovable property

Article 31a

1.   Services connected with immovable property, as referred to in Article 47 of Directive 2006/112/EC, shall include only those services that have a sufficiently direct connection with that property. Services shall be regarded as having a sufficiently direct connection with immovable property in the following cases:

(a)

where they are derived from an immovable property and that property makes up a constituent element of the service and is central to, and essential for, the services supplied;

| (b) | where they are provided to, or directed towards, an immovable property, having as their object the legal or physical alteration of that property. |
| --- | --- |

(b)

where they are provided to, or directed towards, an immovable property, having as their object the legal or physical alteration of that property.

2.   Paragraph 1 shall cover, in particular, the following:

| (a) | the drawing up of plans for a building or parts of a building designated for a particular plot of land regardless of whether or not the building is erected; |
| --- | --- |

(a)

the drawing up of plans for a building or parts of a building designated for a particular plot of land regardless of whether or not the building is erected;

| (b) | the provision of on site supervision or security services; |
| --- | --- |

(b)

the provision of on site supervision or security services;

| (c) | the construction of a building on land, as well as construction and demolition work performed on a building or parts of a building; |
| --- | --- |

(c)

the construction of a building on land, as well as construction and demolition work performed on a building or parts of a building;

| (d) | the construction of permanent structures on land, as well as construction and demolition work performed on permanent structures such as pipeline systems for gas, water, sewerage and the like; |
| --- | --- |

(d)

the construction of permanent structures on land, as well as construction and demolition work performed on permanent structures such as pipeline systems for gas, water, sewerage and the like;

| (e) | work on land, including agricultural services such as tillage, sowing, watering and fertilisation; |
| --- | --- |

(e)

work on land, including agricultural services such as tillage, sowing, watering and fertilisation;

| (f) | surveying and assessment of the risk and integrity of immovable property; |
| --- | --- |

(f)

surveying and assessment of the risk and integrity of immovable property;

| (g) | the valuation of immovable property, including where such service is needed for insurance purposes, to determine the value of a property as collateral for a loan or to assess risk and damages in disputes; |
| --- | --- |

(g)

the valuation of immovable property, including where such service is needed for insurance purposes, to determine the value of a property as collateral for a loan or to assess risk and damages in disputes;

| (h) | the leasing or letting of immovable property other than that covered by point (c) of paragraph 3, including the storage of goods for which a specific part of the property is assigned for the exclusive use of the customer; |
| --- | --- |

(h)

the leasing or letting of immovable property other than that covered by point (c) of paragraph 3, including the storage of goods for which a specific part of the property is assigned for the exclusive use of the customer;

| (i) | the provision of accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, including the right to stay in a specific place resulting from the conversion of timeshare usage rights and the like; |
| --- | --- |

(i)

the provision of accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, including the right to stay in a specific place resulting from the conversion of timeshare usage rights and the like;

| (j) | the assignment or transfer of rights other than those covered by points (h) and (i) to use the whole or parts of an immovable property, including the licence to use part of a property, such as the granting of fishing and hunting rights or access to lounges in airports, or the use of an infrastructure for which tolls are charged, such as a bridge or tunnel; |
| --- | --- |

(j)

the assignment or transfer of rights other than those covered by points (h) and (i) to use the whole or parts of an immovable property, including the licence to use part of a property, such as the granting of fishing and hunting rights or access to lounges in airports, or the use of an infrastructure for which tolls are charged, such as a bridge or tunnel;

| (k) | the maintenance, renovation and repair of a building or parts of a building, including work such as cleaning, tiling, papering and parqueting; |
| --- | --- |

(k)

the maintenance, renovation and repair of a building or parts of a building, including work such as cleaning, tiling, papering and parqueting;

| (l) | the maintenance, renovation and repair of permanent structures such as pipeline systems for gas, water, sewerage and the like; |
| --- | --- |

(l)

the maintenance, renovation and repair of permanent structures such as pipeline systems for gas, water, sewerage and the like;

| (m) | the installation or assembly of machines or equipment which, upon installation or assembly, qualify as immovable property; |
| --- | --- |

(m)

the installation or assembly of machines or equipment which, upon installation or assembly, qualify as immovable property;

| (n) | the maintenance and repair, inspection and supervision of machines or equipment if those machines or equipment qualify as immovable property; |
| --- | --- |

(n)

the maintenance and repair, inspection and supervision of machines or equipment if those machines or equipment qualify as immovable property;

| (o) | property management other than portfolio management of investments in real estate covered by point (g) of paragraph 3, consisting of the operation of commercial, industrial or residential real estate by or on behalf of the owner of the property; |
| --- | --- |

(o)

property management other than portfolio management of investments in real estate covered by point (g) of paragraph 3, consisting of the operation of commercial, industrial or residential real estate by or on behalf of the owner of the property;

| (p) | intermediation in the sale, leasing or letting of immovable property and in the establishment or transfer of certain interests in immovable property or rights in rem over immovable property (whether or not treated as tangible property), other than intermediation covered by point (d) of paragraph 3; |
| --- | --- |

(p)

intermediation in the sale, leasing or letting of immovable property and in the establishment or transfer of certain interests in immovable property or rights in rem over immovable property (whether or not treated as tangible property), other than intermediation covered by point (d) of paragraph 3;

| (q) | legal services relating to the transfer of a title to immovable property, to the establishment or transfer of certain interests in immovable property or rights in rem over immovable property (whether or not treated as tangible property), such as notary work, or to the drawing up of a contract to sell or acquire immovable property, even if the underlying transaction resulting in the legal alteration of the property is not carried through. |
| --- | --- |

(q)

legal services relating to the transfer of a title to immovable property, to the establishment or transfer of certain interests in immovable property or rights in rem over immovable property (whether or not treated as tangible property), such as notary work, or to the drawing up of a contract to sell or acquire immovable property, even if the underlying transaction resulting in the legal alteration of the property is not carried through.

3.   Paragraph 1 shall not cover the following:

| (a) | the drawing up of plans for a building or parts of a building if not designated for a particular plot of land; |
| --- | --- |

(a)

the drawing up of plans for a building or parts of a building if not designated for a particular plot of land;

| (b) | the storage of goods in an immovable property if no specific part of the immovable property is assigned for the exclusive use of the customer; |
| --- | --- |

(b)

the storage of goods in an immovable property if no specific part of the immovable property is assigned for the exclusive use of the customer;

| (c) | the provision of advertising, even if it involves the use of immovable property; |
| --- | --- |

(c)

the provision of advertising, even if it involves the use of immovable property;

| (d) | intermediation in the provision of hotel accommodation or accommodation in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, if the intermediary is acting in the name and on behalf of another person; |
| --- | --- |

(d)

intermediation in the provision of hotel accommodation or accommodation in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, if the intermediary is acting in the name and on behalf of another person;

| (e) | the provision of a stand location at a fair or exhibition site together with other related services to enable the exhibitor to display items, such as the design of the stand, transport and storage of the items, the provision of machines, cable laying, insurance and advertising; |
| --- | --- |

(e)

the provision of a stand location at a fair or exhibition site together with other related services to enable the exhibitor to display items, such as the design of the stand, transport and storage of the items, the provision of machines, cable laying, insurance and advertising;

| (f) | the installation or assembly, the maintenance and repair, the inspection or the supervision of machines or equipment which is not, or does not become, part of the immovable property; |
| --- | --- |

(f)

the installation or assembly, the maintenance and repair, the inspection or the supervision of machines or equipment which is not, or does not become, part of the immovable property;

| (g) | portfolio management of investments in real estate; |
| --- | --- |

(g)

portfolio management of investments in real estate;

| (h) | legal services other than those covered by point (q) of paragraph 2, connected to contracts, including advice given on the terms of a contract to transfer immovable property, or to enforce such a contract, or to prove the existence of such a contract, where such services are not specific to a transfer of a title on an immovable property. |
| --- | --- |

(h)

legal services other than those covered by point (q) of paragraph 2, connected to contracts, including advice given on the terms of a contract to transfer immovable property, or to enforce such a contract, or to prove the existence of such a contract, where such services are not specific to a transfer of a title on an immovable property.

Article 31b

Where equipment is put at the disposal of a customer with a view to carrying out work on immovable property, that transaction shall only be a supply of services connected with immovable property if the supplier assumes responsibility for the execution of the work.

A supplier who provides the customer with equipment together with sufficient staff for its operation with a view to carrying out work shall be presumed to have assumed responsibility for the execution of that work. The presumption that the supplier has the responsibility for the execution of the work may be rebutted by any relevant means in fact or law.

Article 31c

For the purpose of determining the place of supply of telecommunications, broadcasting or electronically supplied services provided by a taxable person acting in his own name together with accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, those services shall be regarded as being supplied at those locations.’;

| (iii) | in Subsection 7, the following Article is inserted:

  ‘Article 33a
  The supply of tickets granting access to a cultural, artistic, sporting, scientific, educational, entertainment or similar event by an intermediary acting in his own name but on behalf of the organiser or by a taxable person, other than the organiser, acting on his own behalf, shall be covered by Article 53 and Article 54(1) of Directive 2006/112/EC.’; |
| --- | --- |

(iii)

in Subsection 7, the following Article is inserted:

‘Article 33a

The supply of tickets granting access to a cultural, artistic, sporting, scientific, educational, entertainment or similar event by an intermediary acting in his own name but on behalf of the organiser or by a taxable person, other than the organiser, acting on his own behalf, shall be covered by Article 53 and Article 54(1) of Directive 2006/112/EC.’;

| (3) | in point (4) of Annex I, the following points are added:






  ‘(f) | receiving radio or television programmes distributed via a radio or television network, the internet or similar electronic network for listening to or viewing programmes at the moment chosen by the user and at the user’s individual request on the basis of a catalogue of programmes selected by the media service provider such as TV or video on demand; |
| --- | --- | --- |

(3)

in point (4) of Annex I, the following points are added:

‘(f)

receiving radio or television programmes distributed via a radio or television network, the internet or similar electronic network for listening to or viewing programmes at the moment chosen by the user and at the user’s individual request on the basis of a catalogue of programmes selected by the media service provider such as TV or video on demand;

| (g) | receiving radio or television programmes distributed via the internet or similar electronic network (IP streaming) unless they are broadcast simultaneous to their being transmitted or retransmitted over a radio and television network; |
| --- | --- |

(g)

receiving radio or television programmes distributed via the internet or similar electronic network (IP streaming) unless they are broadcast simultaneous to their being transmitted or retransmitted over a radio and television network;

| (h) | the supply of audio and audiovisual content via communications networks which is not provided by and under the editorial responsibility of a media service provider; |
| --- | --- |

(h)

the supply of audio and audiovisual content via communications networks which is not provided by and under the editorial responsibility of a media service provider;

| (i) | the onward supply of the audio and audiovisual output of a media service provider via communications networks by someone other than the media service provider.’. |
| --- | --- |

(i)

the onward supply of the audio and audiovisual output of a media service provider via communications networks by someone other than the media service provider.’.

Article 2

For telecommunications, radio and television broadcasting or electronically supplied services supplied by a supplier established within the Community to a non-taxable person who is established, has his permanent address or usually resides there, the following shall apply:

| (a) | the place of supply in respect of each chargeable event that occurs before 1 January 2015 shall be the place where the supplier is established, as provided for in Article 45 of Directive 2006/112/EC, regardless of when the supply, or continuous supply, of those services is completed; |
| --- | --- |

(a)

the place of supply in respect of each chargeable event that occurs before 1 January 2015 shall be the place where the supplier is established, as provided for in Article 45 of Directive 2006/112/EC, regardless of when the supply, or continuous supply, of those services is completed;

| (b) | the place of supply in respect of each chargeable event that occurs on or after 1 January 2015 shall be the place where the customer is established, has his permanent address or usually resides, regardless of when the supply, or continuous supply, of those services commenced; |
| --- | --- |

(b)

the place of supply in respect of each chargeable event that occurs on or after 1 January 2015 shall be the place where the customer is established, has his permanent address or usually resides, regardless of when the supply, or continuous supply, of those services commenced;

| (c) | where the chargeable event occurred before 1 January 2015 in the Member State where the supplier is established, no tax shall become chargeable in the Member State of the customer on or after 1 January 2015 in relation to the same chargeable event. |
| --- | --- |

(c)

where the chargeable event occurred before 1 January 2015 in the Member State where the supplier is established, no tax shall become chargeable in the Member State of the customer on or after 1 January 2015 in relation to the same chargeable event.

Article 3

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2015.

However, Articles 13b, 31a and 31b of Implementing Regulation (EU) No 282/2011, as inserted by this Regulation, shall apply from 1 January 2017.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Luxembourg, 7 October 2013.

For the Council

The President

J. BERNATONIS

---

(1)  
  OJ L 347, 11.12.2006, p. 1.

1

(2)  Directive 2010/13/EU of the European Parliament and of the Council of 10 March 2010 on the coordination of certain provisions laid down by law, regulation or administrative action in Member States concerning the provision of audiovisual media services (Audiovisual Media Services Directive) (OJ L 95, 15.4.2010, p. 1).

2

(3)  Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 77, 23.3.2011, p. 1).

3

(4)  Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (OJ L 281, 23.11.1995, p. 31).

4

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| 26.10.2013 | EN | Official Journal of the European Union | L 284/10 |
| --- | --- | --- | --- |

26.10.2013

EN

Official Journal of the European Union

L 284/10

---

COMMISSION REGULATION (EU) No 1043/2013

of 24 October 2013

establishing a prohibition of fishing for ling in EU and international waters of V by vessels flying the flag of France

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EC) No 1224/2009 of 20 November 2009 establishing a Community control system for ensuring compliance with the rules of the common fisheries policy (1), and in particular Article 36(2) thereof,

Whereas:

| (1) | Council Regulation (EU) No 40/2013 of 21 January 2013 fixing for 2013 the fishing opportunities available in EU waters and, to EU vessels, in certain non-EU waters for certain fish stocks and groups of fish stocks which are subject to international negotiations or agreements (2), lays down quotas for 2013. |
| --- | --- |

(1)

Council Regulation (EU) No 40/2013 of 21 January 2013 fixing for 2013 the fishing opportunities available in EU waters and, to EU vessels, in certain non-EU waters for certain fish stocks and groups of fish stocks which are subject to international negotiations or agreements (2), lays down quotas for 2013.

| (2) | According to the information received by the Commission, catches of the stock referred to in the Annex to this Regulation by vessels flying the flag of or registered in the Member State referred to therein have exhausted the quota allocated for 2013. |
| --- | --- |

(2)

According to the information received by the Commission, catches of the stock referred to in the Annex to this Regulation by vessels flying the flag of or registered in the Member State referred to therein have exhausted the quota allocated for 2013.

| (3) | It is therefore necessary to prohibit fishing activities for that stock, |
| --- | --- |

(3)

It is therefore necessary to prohibit fishing activities for that stock,

HAS ADOPTED THIS REGULATION:

Article 1

Quota exhaustion

The fishing quota allocated to the Member State referred to in the Annex to this Regulation for the stock referred to therein for 2013 shall be deemed to be exhausted from the date set out in that Annex.

Article 2

Prohibitions

Fishing activities for the stock referred to in the Annex to this Regulation by vessels flying the flag of or registered in the Member State referred to therein shall be prohibited from the date set out in that Annex. In particular it shall be prohibited to retain on board, relocate, tranship or land fish from that stock caught by those vessels after that date.

Article 3

Entry into force

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

Official Journal of the European Union

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 24 October 2013.

For the Commission, On behalf of the President,

Lowri EVANS

Director-General for Maritime Affairs and Fisheries

---

(1)  
  OJ L 343, 22.12.2009, p. 1.

1

(2)  
  OJ L 23, 25.1.2013, p. 54.

2

---

ANNEX

| No | 58/TQ40 |
| --- | --- |
| Member State | France |
| Stock | LIN/05EI. |
| Species | Ling (Molva molva) |
| Zone | EU and international waters of V |
| Date | 29.9.2013 |

No

58/TQ40

Member State

France

Stock

LIN/05EI.

Species

Ling (Molva molva)

Zone

EU and international waters of V

Date

29.9.2013

---

| 26.10.2013 | EN | Official Journal of the European Union | L 284/12 |
| --- | --- | --- | --- |

26.10.2013

EN

Official Journal of the European Union

L 284/12

---

COMMISSION IMPLEMENTING REGULATION (EU) No 1044/2013

of 25 October 2013

amending Annex IV to Regulation (EU) No 206/2010 as regards the model veterinary certificate for consignments of queen bees and queen bumble bees

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Directive 92/65/EEC of 13 July 1992 laying down animal health requirements governing trade in and imports into the Community of animals, semen, ova and embryos not subject to animal health requirements laid down in specific Community rules referred to in Annex A(I) to Directive 90/425/EEC (1), and in particular Article 17(2)(b) and Article 19(b) thereof,

Whereas:

| (1) | Directive 92/65/EEC lays down the animal health requirements governing trade in and imports into the Union of animals, semen, ova and embryos not subject to the animal health requirements laid down in the specific acts of the Union referred to in Annex F thereto. |
| --- | --- |

(1)

Directive 92/65/EEC lays down the animal health requirements governing trade in and imports into the Union of animals, semen, ova and embryos not subject to the animal health requirements laid down in the specific acts of the Union referred to in Annex F thereto.

| (2) | Varroosis in bees is listed in Annex B to Directive 92/65/EEC. It is caused by ectoparasitic mites of the genus Varroa and has been reported worldwide. |
| --- | --- |

(2)

Varroosis in bees is listed in Annex B to Directive 92/65/EEC. It is caused by ectoparasitic mites of the genus Varroa and has been reported worldwide.

| (3) | Commission Regulation (EU) No 206/2010 (2) lays down the veterinary certification requirements for the introduction of consignments of certain live animals into the Union. Part 2 of Annex IV to Regulation (EU) No 206/2010 sets out the veterinary certificate QUE to be used for consignments of queen bees and queen bumble bees (Apis mellifera and Bombus spp.). |
| --- | --- |

(3)

Commission Regulation (EU) No 206/2010 (2) lays down the veterinary certification requirements for the introduction of consignments of certain live animals into the Union. Part 2 of Annex IV to Regulation (EU) No 206/2010 sets out the veterinary certificate QUE to be used for consignments of queen bees and queen bumble bees (Apis mellifera and Bombus spp.).

| (4) | Certain territories of Member States have been recognised as free from varroosis by Commission Implementing Decision 2013/503/EU (3). The additional guarantees required in trade laid down in that Decision for the protection of the varroosis-free status of those territories provide that Member States are to prohibit the introduction of consignments of queen bees and their attendants into the Union, where their final destination is a varroosis-free territory. |
| --- | --- |

(4)

Certain territories of Member States have been recognised as free from varroosis by Commission Implementing Decision 2013/503/EU (3). The additional guarantees required in trade laid down in that Decision for the protection of the varroosis-free status of those territories provide that Member States are to prohibit the introduction of consignments of queen bees and their attendants into the Union, where their final destination is a varroosis-free territory.

| (5) | The veterinary certificate QUE set out in Part 2 to Annex IV to Regulation (EU) No 206/2010 should therefore be amended accordingly. |
| --- | --- |

(5)

The veterinary certificate QUE set out in Part 2 to Annex IV to Regulation (EU) No 206/2010 should therefore be amended accordingly.

| (6) | The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health, |
| --- | --- |

(6)

The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,

HAS ADOPTED THIS REGULATION:

Article 1

In Part 2 of Annex IV to Regulation (EU) No 206/2010, the veterinary certificate QUE is replaced by the text set out in the Annex to this Regulation.

Article 2

For a transitional period until 30 May 2014, the introduction into the Union of consignments of bees referred to in Article 7(3)(a) of Regulation (EU) No 206/2010 accompanied by a veterinary certificate completed and signed in accordance with model QUE set out in Part 2 of Annex IV to Regulation (EU) No 206/2010, in its version before the date of entry into force of this Regulation, shall be authorised.

Article 3

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 25 October 2013.

For the Commission

The President

José Manuel BARROSO

---

(1)  
  OJ L 268, 14.9.1992, p. 54.

1

(2)  Commission Regulation (EU) No 206/2010 of 12 March 2010 laying down lists of third countries, territories or parts thereof authorised for the introduction into the European Union of certain animals and fresh meat and the veterinary certification requirements (OJ L 73, 20.3.2010, p. 1).

2

(3)  Commission Implementing Decision 2013/503/EU of 11 October 2013 recognising parts of the Union as free from varroosis in bees and establishing additional guarantees required in intra-Union trade and imports for the protection of their varroosis-free status (OJ L 273, 15.10.2013, p. 38).

3

---

ANNEX

‘
  Model QUE

Image 1

Part I: Details of dispatched consignment

COUNTRY

Veterinary certificate to EU

I.1. Consignor

Name

Address

Tel.

I.2. Certificate reference No

I.2.a.

I.3. Central competent authority

I.4. Local competent authority

I.5. Consignee

Name

Address

Postal code

Tel.

I.6.

I.7. Country of origin

ISO code

I.8. Region of origin

Code

I.9. Country of destination

ISO code

I.10. Region of destination

Code

I.11. Place of origin

Name

Approval number

Address

I.12. Place of destination

I.13. Place of loading

Address

Approval number

I.14. Date of departure

I.15. Means of transport

Aeroplane

Ship

Railway wagon

Road vehicle

Other

Identification

Documentary references

I.16. Entry BIP in EU

I.17. No(s) of CITES

I.18. Description of commodity

I.19. Commodity code (HS code)

01.06.41

I.20. Quantity

I.21.

I.22. Number of packages

I.23. Identification of container/seal number

I.24.

I.25. Commodities certified for:

Breeding

I.26.

I.27. For import or admission into EU

I.28. Identification of the commodities

Species

(scientific name)

Image 2

Part II: Certification

COUNTRY

Model QUE

II. Health information

II.a. Certificate reference number

II.b.

II.1. Animal Health attestation

I, the undersigned, hereby certify, that the animals referred to in Part I of this certificate meet the following requirements:

II.1.1. they come from the territory with code: ... (1) in which, American foulbrood, the small hive beetle (Aethina tumida) and the Tropilaelaps mite (Tropilaelaps spp.) are notifiable diseases/pests.

II.1.2. they:

(a) come from a breeding apiary, which is supervised and controlled by the competent authority;

(b) come from an area which is not subject to any restrictions associated with an occurrence of American foulbrood, and where no such occurrence has taken place within at least 30 days prior to the issuance of the present certificate. Where an outbreak of American foulbrood has occurred previously, all hives within a radius of three kilometres have been checked by the competent authority and all infected hives burned or treated and inspected to the satisfaction of the said competent authority within 30 days following the last recorded case:

(c) are from hives or come from hives or colonies (in the case of bumble bees) from which samples of the comb have been tested in the last 30 days for American foulbrood as laid down in the OIE Manual of Diagnostic Tests and Vaccines for terrestrial Animals with negative results;

(d) come from an area of at least 100 km radius which is not subject to any restrictions associated with the occurrence of the small hive beetle (Aethina tumida) or Tropilaelaps spp., and where these infestations are absent;

(e) are from hives or come from hives or colonies (in the case of bumble bees), which were inspected immediately prior to dispatch and show no clinical signs or suspicion of disease including infestations affecting bees;

(f) Have undergone detailed examinations to ensure that all bees and packaging do not contain the small hive beetle (Aethina tumida) or their eggs and larvae, or other infestations, in particular Tropilaelaps spp., affecting bees.

II.1.3. the packaging material, queen cages, accompanying products and food are new and have not been in contact with diseased bees or brood-combs, and all precautions have been taken to prevent contamination with agents causing diseases or infestations of bees.

Notes

Part I:

Box reference I.12: the introduction of queen bees and their accompanying attendants (Apis mellifera) is not authorised into the territories of Member States listed in the third column of the table set out in the Annex to Commission Implementing Decision 2013/503/EU (OJ L 273, 15.10.2013, p. 38).

Box reference I.20: Number of queen bees (Apis mellifera and Bombus spp.). Each queen bee may be accompanied by a maximum of 20 attendants.

Part II:

(1) Code of the territory as it appears in Part 1 of Annex II or Section 1 of Part 1 of Annex IV to Commission Regulation (EU) No 206/2010.

Official veterinarian/Official inspector

Name (in capital letters):

Qualification and title:

Date:

Signature:

Stamp:’

---

| 26.10.2013 | EN | Official Journal of the European Union | L 284/16 |
| --- | --- | --- | --- |

26.10.2013

EN

Official Journal of the European Union

L 284/16

---

COMMISSION IMPLEMENTING REGULATION (EU) No 1045/2013

of 25 October 2013

establishing the standard import values for determining the entry price of certain fruit and vegetables

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (1),

Having regard to Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors (2), and in particular Article 136(1) thereof,

Whereas:

| (1) | Implementing Regulation (EU) No 543/2011 lays down, pursuant to the outcome of the Uruguay Round multilateral trade negotiations, the criteria whereby the Commission fixes the standard values for imports from third countries, in respect of the products and periods stipulated in Annex XVI, Part A thereto. |
| --- | --- |

(1)

Implementing Regulation (EU) No 543/2011 lays down, pursuant to the outcome of the Uruguay Round multilateral trade negotiations, the criteria whereby the Commission fixes the standard values for imports from third countries, in respect of the products and periods stipulated in Annex XVI, Part A thereto.

| (2) | The standard import value is calculated each working day, in accordance with Article 136(1) of Implementing Regulation (EU) No 543/2011, taking into account variable daily data. Therefore this Regulation should enter into force on the day of its publication in the Official Journal of the European Union, |
| --- | --- |

(2)

The standard import value is calculated each working day, in accordance with Article 136(1) of Implementing Regulation (EU) No 543/2011, taking into account variable daily data. Therefore this Regulation should enter into force on the day of its publication in the Official Journal of the European Union,

HAS ADOPTED THIS REGULATION:

Article 1

The standard import values referred to in Article 136 of Implementing Regulation (EU) No 543/2011 are fixed in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 25 October 2013.

For the Commission, On behalf of the President,

Jerzy PLEWA

Director-General for Agriculture and Rural Development

---

(1)  
  OJ L 299, 16.11.2007, p. 1.

1

(2)  
  OJ L 157, 15.6.2011, p. 1.

2

---

ANNEX

Standard import values for determining the entry price of certain fruit and vegetables

| (EUR/100 kg) |
| --- |
| CN code | Third country code (1) | Standard import value |
| 0702 00 00 | AL | 53,3 |
| MA | 44,6 |
| MK | 36,9 |
| ZZ | 44,9 |
| 0707 00 05 | MK | 46,1 |
| TR | 138,8 |
| ZZ | 92,5 |
| 0709 93 10 | TR | 150,6 |
| ZZ | 150,6 |
| 0805 50 10 | AR | 12,9 |
| CL | 77,5 |
| IL | 100,2 |
| TR | 80,4 |
| ZA | 57,5 |
| ZZ | 65,7 |
| 0806 10 10 | BR | 216,3 |
| TR | 172,3 |
| ZZ | 194,3 |
| 0808 10 80 | CL | 186,8 |
| IL | 85,8 |
| NZ | 194,2 |
| US | 154,3 |
| ZA | 128,6 |
| ZZ | 149,9 |
| 0808 30 90 | CN | 79,7 |
| TR | 118,4 |
| US | 165,9 |
| ZZ | 121,3 |

(EUR/100 kg)

CN code

Third country code (1)

Standard import value

0702 00 00

AL

53,3

MA

44,6

MK

36,9

ZZ

44,9

0707 00 05

MK

46,1

TR

138,8

ZZ

92,5

0709 93 10

TR

150,6

ZZ

150,6

0805 50 10

AR

12,9

CL

77,5

IL

100,2

TR

80,4

ZA

57,5

ZZ

65,7

0806 10 10

BR

216,3

TR

172,3

ZZ

194,3

0808 10 80

CL

186,8

IL

85,8

NZ

194,2

US

154,3

ZA

128,6

ZZ

149,9

0808 30 90

CN

79,7

TR

118,4

US

165,9

ZZ

121,3

---

(1)  Nomenclature of countries laid down by Commission Regulation (EC) No 1833/2006 (OJ L 354, 14.12.2006, p. 19). Code ‘
  ZZ
  ’ stands for ‘of other origin’.

---

| 26.10.2013 | EN | Official Journal of the European Union | L 284/18 |
| --- | --- | --- | --- |

26.10.2013

EN

Official Journal of the European Union

L 284/18

---

COMMISSION IMPLEMENTING REGULATION (EU) No 1046/2013

of 25 October 2013

on the issue of licences for importing rice under the tariff quotas opened for the October 2013 subperiod by Implementing Regulation (EU) No 1273/2011

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (1),

Having regard to Commission Regulation (EC) No 1301/2006 of 31 August 2006 laying down common rules for the administration of import tariff quotas for agricultural products managed by a system of import licences (2), and in particular Article 7(2) thereof,

Whereas:

| (1) | Commission Implementing Regulation (EU) No 1273/2011 of 7 December 2011 opening and providing for the administration of certain tariff quotas for imports of rice and broken rice (3) opened and provided for the administration of certain import tariff quotas for rice and broken rice, broken down by country of origin and split into several subperiods in accordance with Annex I to that Implementing Regulation. |
| --- | --- |

(1)

Commission Implementing Regulation (EU) No 1273/2011 of 7 December 2011 opening and providing for the administration of certain tariff quotas for imports of rice and broken rice (3) opened and provided for the administration of certain import tariff quotas for rice and broken rice, broken down by country of origin and split into several subperiods in accordance with Annex I to that Implementing Regulation.

| (2) | October is the only subperiod for the quota with order number 09.4138 provided for under Article 1(1)(a) of Implementing Regulation (EU) No 1273/2011. This quota comprises the balance of the unused quantities from the quotas with order numbers 09.4127 — 09.4128 — 09.4129 — 09.4130 in the previous subperiod. October is the last subperiod for the quotas provided for under Article 1(1)(b) and (e) of Implementing Regulation (EU) No 1273/2011, which comprise the balance of the unused quantities from the previous subperiod. |
| --- | --- |

(2)

October is the only subperiod for the quota with order number 09.4138 provided for under Article 1(1)(a) of Implementing Regulation (EU) No 1273/2011. This quota comprises the balance of the unused quantities from the quotas with order numbers 09.4127 — 09.4128 — 09.4129 — 09.4130 in the previous subperiod. October is the last subperiod for the quotas provided for under Article 1(1)(b) and (e) of Implementing Regulation (EU) No 1273/2011, which comprise the balance of the unused quantities from the previous subperiod.

| (3) | The notifications sent in accordance with point (a) of Article 8 of Implementing Regulation (EU) No 1273/2011 show that, for the quota with order number 09.4138, the applications lodged in the first 10 working days of October 2013 under Article 4(1) of that Implementing Regulation cover a quantity greater than that available. The extent to which import licences may be issued should therefore be determined by fixing the allocation coefficient to be applied to the quantity requested under the quota concerned. |
| --- | --- |

(3)

The notifications sent in accordance with point (a) of Article 8 of Implementing Regulation (EU) No 1273/2011 show that, for the quota with order number 09.4138, the applications lodged in the first 10 working days of October 2013 under Article 4(1) of that Implementing Regulation cover a quantity greater than that available. The extent to which import licences may be issued should therefore be determined by fixing the allocation coefficient to be applied to the quantity requested under the quota concerned.

| (4) | The notifications also show that, for the quota with order number 09.4148, the applications lodged in the first 10 working days of October 2013 under Article 4(1) of Implementing Regulation (EU) No 1273/2011 cover a quantity less than that available. |
| --- | --- |

(4)

The notifications also show that, for the quota with order number 09.4148, the applications lodged in the first 10 working days of October 2013 under Article 4(1) of Implementing Regulation (EU) No 1273/2011 cover a quantity less than that available.

| (5) | The final percentage take-up for 2013 of each quota provided for by Implementing Regulation (EU) No 1273/2011 should also be made known. |
| --- | --- |

(5)

The final percentage take-up for 2013 of each quota provided for by Implementing Regulation (EU) No 1273/2011 should also be made known.

| (6) | In order to ensure sound management of the procedure of issuing import licences, this Regulation should enter into force immediately after its publication, |
| --- | --- |

(6)

In order to ensure sound management of the procedure of issuing import licences, this Regulation should enter into force immediately after its publication,

HAS ADOPTED THIS REGULATION:

Article 1

1.   For import licence applications for rice under the quota with order number 09.4138 referred to in Implementing Regulation (EU) No 1273/2011 lodged in the first 10 working days of October 2013, licences shall be issued for the quantity requested, multiplied by the allocation coefficient set out in the Annex to this Regulation.

2.   The final percentage take-up for 2013 of each quota provided for by Implementing Regulation (EU) No 1273/2011 is given in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 25 October 2013.

For the Commission, On behalf of the President,

Jerzy PLEWA

Director-General for Agriculture and Rural Development

---

(1)  
  OJ L 299, 16.11.2007, p. 1.

1

(2)  
  OJ L 238, 1.9.2006, p. 13.

2

(3)  
  OJ L 325, 8.12.2011, p. 6.

3

---

ANNEX

Quantities to be allocated for the October 2013 subperiod under Implementing Regulation (EU) No 1273/2011 and final percentage take-up for 2013

| (a) | Quota of wholly milled or semi-milled rice covered by CN code 1006 30 as provided for in Article 1(1)(a) of Implementing Regulation (EU) No 1273/2011:








  Origin | Order number | Allocation coefficient for October 2013 subperiod | Final percentage take-up of the quota for 2013 |
| --- | --- | --- | --- | --- |
| United States | 09.4127 | | 87,29  % |
| Thailand | 09.4128 | | 98,82  % |
| Australia | 09.4129 | | 86,75  % |
| Other origins | 09.4130 | | 100  % |
| All countries | 09.4138 | 1,016713  % | 100  % |

(a)

Origin

Order number

Allocation coefficient for October 2013 subperiod

Final percentage take-up of the quota for 2013

United States

09.4127

87,29  %

Thailand

09.4128

98,82  %

Australia

09.4129

86,75  %

Other origins

09.4130

100  %

All countries

09.4138

1,016713  %

100  %

| (b) | Quota of husked rice covered by CN code 1006 20 as provided for in Article 1(1)(b) of Implementing Regulation (EU) No 1273/2011:








  Origin | Order number | Allocation coefficient for October 2013 subperiod | Final percentage take-up of the quota for 2013 |
| --- | --- | --- | --- | --- |
| All countries | 09.4148 | — (1) | 10,10  % |

(b)

Origin

Order number

Allocation coefficient for October 2013 subperiod

Final percentage take-up of the quota for 2013

All countries

09.4148

— (1)

10,10  %

| (c) | Quota of broken rice covered by CN code 1006 40 00 as provided for in Article 1(1)(c) of Implementing Regulation (EU) No 1273/2011:







  Origin | Order number | Final percentage take-up of the quota for 2013 |
| --- | --- | --- | --- |
| Thailand | 09.4149 | 1,03  % |
| Australia | 09.4150 | 3,24  % |
| Guyana | 09.4152 | 0  % |
| United States | 09.4153 | 50  % |
| Other origins | 09.4154 | 100  % |

(c)

Origin

Order number

Final percentage take-up of the quota for 2013

Thailand

09.4149

1,03  %

Australia

09.4150

3,24  %

Guyana

09.4152

0  %

United States

09.4153

50  %

Other origins

09.4154

100  %

| (d) | Quota of wholly milled or semi-milled rice covered by CN code 1006 30 as provided for in Article 1(1)(d) of Implementing Regulation (EU) No 1273/2011:







  Origin | Order number | Final percentage take-up of the quota for 2013 |
| --- | --- | --- | --- |
| Thailand | 09.4112 | 100  % |
| United States | 09.4116 | 100  % |
| India | 09.4117 | 100  % |
| Pakistan | 09.4118 | 100  % |
| Other origins | 09.4119 | 100  % |
| All countries | 09.4166 | 100  % |

(d)

Origin

Order number

Final percentage take-up of the quota for 2013

Thailand

09.4112

100  %

United States

09.4116

100  %

India

09.4117

100  %

Pakistan

09.4118

100  %

Other origins

09.4119

100  %

All countries

09.4166

100  %

| (e) | Quota of broken rice covered by CN code 1006 40 00 as provided for in Article 1(1)(e) of Implementing Regulation (EU) No 1273/2011:








  Origin | Order number | Allocation coefficient for October 2013 subperiod | Final percentage take-up of the quota for 2013 |
| --- | --- | --- | --- | --- |
| All countries | 09.4168 | — (2) | 100  % |

(e)

Origin

Order number

Allocation coefficient for October 2013 subperiod

Final percentage take-up of the quota for 2013

All countries

09.4168

— (2)

100  %

---

(1)  No allocation coefficient applied for this subperiod: no licence applications were notified to the Commission.

(2)  No quantity available for this subperiod.

---

DECISIONS

| 26.10.2013 | EN | Official Journal of the European Union | L 284/22 |
| --- | --- | --- | --- |

26.10.2013

EN

Official Journal of the European Union

L 284/22

---

DECISION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 9 October 2013

on the mobilisation of the European Globalisation Adjustment Fund, in accordance with point 28 of the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (application EGF/2011/025 IT/Lombardia from Italy)

(2013/526/EU)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (1), and in particular point 28 thereof,

Having regard to Regulation (EC) No 1927/2006 of the European Parliament and of the Council of 20 December 2006 establishing the European Globalisation Adjustment Fund (2), and in particular Article 12(3) thereof,

Having regard to the proposal from the European Commission,

Whereas:

| (1) | The European Globalisation Adjustment Fund (EGF) was established to provide additional support for workers made redundant as a result of major structural changes in world trade patterns due to globalisation and to assist them with their reintegration into the labour market. |
| --- | --- |

(1)

The European Globalisation Adjustment Fund (EGF) was established to provide additional support for workers made redundant as a result of major structural changes in world trade patterns due to globalisation and to assist them with their reintegration into the labour market.

| (2) | The scope of the EGF was broadened for applications submitted from 1 May 2009 to 30 December 2011 to include support for workers made redundant as a direct result of the global financial and economic crisis. |
| --- | --- |

(2)

The scope of the EGF was broadened for applications submitted from 1 May 2009 to 30 December 2011 to include support for workers made redundant as a direct result of the global financial and economic crisis.

| (3) | The Interinstitutional Agreement of 17 May 2006 allows the mobilisation of the EGF within the annual ceiling of EUR 500 million. |
| --- | --- |

(3)

The Interinstitutional Agreement of 17 May 2006 allows the mobilisation of the EGF within the annual ceiling of EUR 500 million.

| (4) | Italy submitted an application on 30 December 2011 to mobilise the EGF in respect of redundancies in two enterprises operating in the NACE Revision 2 Division 26 (‘Manufacture of computer, electronic and optical products’) in the NUTS II region of Lombardia (ITC4) and supplemented it by additional information up to 12 March 2013. This application complies with the requirements for determining the financial contributions as laid down in Article 10 of Regulation (EC) No 1927/2006. The Commission, therefore, proposes to mobilise an amount of EUR 1 164 930. |
| --- | --- |

(4)

Italy submitted an application on 30 December 2011 to mobilise the EGF in respect of redundancies in two enterprises operating in the NACE Revision 2 Division 26 (‘Manufacture of computer, electronic and optical products’) in the NUTS II region of Lombardia (ITC4) and supplemented it by additional information up to 12 March 2013. This application complies with the requirements for determining the financial contributions as laid down in Article 10 of Regulation (EC) No 1927/2006. The Commission, therefore, proposes to mobilise an amount of EUR 1 164 930.

| (5) | The EGF should, therefore, be mobilised in order to provide a financial contribution for the application submitted by Italy, |
| --- | --- |

(5)

The EGF should, therefore, be mobilised in order to provide a financial contribution for the application submitted by Italy,

HAVE ADOPTED THIS DECISION:

Article 1

For the general budget of the European Union for the financial year 2013, the European Globalisation Adjustment Fund shall be mobilised to provide the sum of EUR 1 164 930 in commitment and payment appropriations.

Article 2

This Decision shall be published in the Official Journal of the European Union.

Done at Strasbourg, 9 October 2013.

For the European Parliament

The President

M. SCHULZ

For the Council

The President

V. LEŠKEVIČIUS

---

(1)  
  OJ C 139, 14.6.2006, p. 1.

1

(2)  
  OJ L 406, 30.12.2006, p. 1.

2

---

| 26.10.2013 | EN | Official Journal of the European Union | L 284/23 |
| --- | --- | --- | --- |

26.10.2013

EN

Official Journal of the European Union

L 284/23

---

COUNCIL DECISION 2013/527/CFSP

of 24 October 2013

amending and extending the mandate of the European Union Special Representative for the Horn of Africa

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on European Union, and in particular Article 28, Article 31(2) and Article 33 thereof,

Having regard to the proposal from the High Representative of the Union for Foreign Affairs and Security Policy,

Whereas:

| (1) | On 8 December 2011, the Council adopted Decision 2011/819/CFSP (1) appointing Mr Alexander RONDOS as the European Union Special Representative (EUSR) for the Horn of Africa. The EUSR’s mandate expires on 31 October 2013. |
| --- | --- |

(1)

On 8 December 2011, the Council adopted Decision 2011/819/CFSP (1) appointing Mr Alexander RONDOS as the European Union Special Representative (EUSR) for the Horn of Africa. The EUSR’s mandate expires on 31 October 2013.

| (2) | On 11 August 2010, the Council adopted Decision 2010/450/CFSP (2) appointing Mrs Rosalind MARSDEN as the European Union Special Representative (EUSR) for Sudan. The EUSR’s mandate expires on 31 October 2013. |
| --- | --- |

(2)

On 11 August 2010, the Council adopted Decision 2010/450/CFSP (2) appointing Mrs Rosalind MARSDEN as the European Union Special Representative (EUSR) for Sudan. The EUSR’s mandate expires on 31 October 2013.

| (3) | The mandate of the EUSR for the Horn of Africa, Mr Alexander RONDOS, should be expanded to include elements on Sudan and South Sudan and should be extended for a further period of 12 months. |
| --- | --- |

(3)

The mandate of the EUSR for the Horn of Africa, Mr Alexander RONDOS, should be expanded to include elements on Sudan and South Sudan and should be extended for a further period of 12 months.

| (4) | The EUSR will implement the mandate in the context of a situation which may deteriorate and could impede the achievement of the objectives of the Union's external action as set out in Article 21 of the Treaty, |
| --- | --- |

(4)

The EUSR will implement the mandate in the context of a situation which may deteriorate and could impede the achievement of the objectives of the Union's external action as set out in Article 21 of the Treaty,

HAS ADOPTED THIS DECISION:

Article 1

European Union Special Representative

1.   The mandate of Mr Alexander RONDOS as the EUSR for the Horn of Africa is hereby extended until 31 October 2014. The mandate of the EUSR may be terminated earlier, if the Council so decides, on a proposal from the High Representative of the Union for Foreign Affairs and Security Policy (HR).

2.   For the purposes of the mandate of the EUSR, the Horn of Africa is defined as comprising the Republic of Djibouti, the State of Eritrea, the Federal Democratic Republic of Ethiopia, the Republic of Kenya, the Federal Republic of Somalia, the Republic of the Sudan, the Republic of South Sudan and the Republic of Uganda. For issues with broader regional implications, the EUSR shall engage with countries and regional entities beyond the Horn of Africa, as appropriate.

Article 2

Policy objectives

1.   The mandate of the EUSR shall be based on the Union's policy objectives in relation to the Horn of Africa as set out in its strategic framework adopted on 14 November 2011 and in relevant Council Conclusions, to contribute actively to regional and international efforts to achieve peaceful co-existence and lasting peace, security and development within and among the countries in the region. The EUSR shall furthermore aim to enhance the quality, intensity, impact and visibility of the Union's multi-faceted engagement in the Horn of Africa.

2.   The Union's policy objectives include, inter alia:

| (a) | the continued stabilisation of Somalia, in particular from a regional dimension perspective; |
| --- | --- |

(a)

the continued stabilisation of Somalia, in particular from a regional dimension perspective;

| (b) | the peaceful coexistence of Sudan and South Sudan as two viable and prosperous states with robust and accountable political structures; |
| --- | --- |

(b)

the peaceful coexistence of Sudan and South Sudan as two viable and prosperous states with robust and accountable political structures;

| (c) | the resolution of current conflicts and the avoidance of potential conflicts between or within countries in the region; |
| --- | --- |

(c)

the resolution of current conflicts and the avoidance of potential conflicts between or within countries in the region;

| (d) | the support of political, security and economic regional cooperation. |
| --- | --- |

(d)

the support of political, security and economic regional cooperation.

Article 3

Mandate

1.   In order to achieve the Union's policy objectives in relation to the Horn of Africa, the mandate of the EUSR shall be to:

| (a) | engage with all relevant stakeholders of the region, governments, regional authorities, international and regional organisations, civil society and diasporas, with a view to furthering the Union's policy objectives and contribute to a better understanding of the role of the Union in the region; |
| --- | --- |

(a)

engage with all relevant stakeholders of the region, governments, regional authorities, international and regional organisations, civil society and diasporas, with a view to furthering the Union's policy objectives and contribute to a better understanding of the role of the Union in the region;

| (b) | represent the Union in relevant international fora, as appropriate, and ensure visibility for Union support to crisis management, as well as conflict resolution and prevention; |
| --- | --- |

(b)

represent the Union in relevant international fora, as appropriate, and ensure visibility for Union support to crisis management, as well as conflict resolution and prevention;

| (c) | encourage and support effective political and security cooperation and economic integration in the region through the Union's partnership with the African Union (AU) and sub-regional organisations, in particular the Intergovernmental Authority on Development (IGAD); |
| --- | --- |

(c)

encourage and support effective political and security cooperation and economic integration in the region through the Union's partnership with the African Union (AU) and sub-regional organisations, in particular the Intergovernmental Authority on Development (IGAD);

| (d) | follow political developments in the region and contribute to the development of the Union's policy towards the region, including in relation to Somalia, Sudan, South Sudan, the Ethiopia-Eritrea border issue and implementation of the Algiers Agreement, the Nile Basin initiative and other concerns in the region that have an impact on its security, stability and prosperity |
| --- | --- |

(d)

follow political developments in the region and contribute to the development of the Union's policy towards the region, including in relation to Somalia, Sudan, South Sudan, the Ethiopia-Eritrea border issue and implementation of the Algiers Agreement, the Nile Basin initiative and other concerns in the region that have an impact on its security, stability and prosperity

| (e) | with regard to Somalia, and working in close coordination with the EU Special Envoy for Somalia and relevant regional and international partners, including the United Nations Secretary-General Special Representative for Somalia and the African Union, contribute actively to actions and initiatives leading to further stabilization and post transition arrangements for Somalia, with an emphasis on promoting a coordinated and coherent international approach towards Somalia, building good neighbourly relations and supporting the development of the security sector in Somalia, including, through the European Union military mission to contribute to the training of Somali security forces (EUTM Somalia), EUNAVFOR Atalanta, EUCAP Nestor and the Union's continued support to the African Union Mission in Somalia (AMISOM), working closely with Member States; |
| --- | --- |

(e)

with regard to Somalia, and working in close coordination with the EU Special Envoy for Somalia and relevant regional and international partners, including the United Nations Secretary-General Special Representative for Somalia and the African Union, contribute actively to actions and initiatives leading to further stabilization and post transition arrangements for Somalia, with an emphasis on promoting a coordinated and coherent international approach towards Somalia, building good neighbourly relations and supporting the development of the security sector in Somalia, including, through the European Union military mission to contribute to the training of Somali security forces (EUTM Somalia), EUNAVFOR Atalanta, EUCAP Nestor and the Union's continued support to the African Union Mission in Somalia (AMISOM), working closely with Member States;

| (f) | with regard to Sudan and South Sudan, and working in close cooperation with the respective Heads of Union delegations, contribute to the coherence and effectiveness of Union policy towards Sudan and South Sudan and support their peaceful coexistence, in particular through implementation of the Addis Agreements and resolution of the outstanding issues in relation to the Comprehensive Peace Agreement, including Abyei, political solutions to the ongoing conflicts, particularly in Darfur, Southern Kordofan and Blue Nile, institution-building in South Sudan and national reconciliation. In this regard, the EUSR will contribute to a coherent international approach in close cooperation with the AU and in particular the AU High Level Implementation Panel for Sudan (AUHIP), the United Nations (UN) and other leading regional and international stakeholders. |
| --- | --- |

(f)

with regard to Sudan and South Sudan, and working in close cooperation with the respective Heads of Union delegations, contribute to the coherence and effectiveness of Union policy towards Sudan and South Sudan and support their peaceful coexistence, in particular through implementation of the Addis Agreements and resolution of the outstanding issues in relation to the Comprehensive Peace Agreement, including Abyei, political solutions to the ongoing conflicts, particularly in Darfur, Southern Kordofan and Blue Nile, institution-building in South Sudan and national reconciliation. In this regard, the EUSR will contribute to a coherent international approach in close cooperation with the AU and in particular the AU High Level Implementation Panel for Sudan (AUHIP), the United Nations (UN) and other leading regional and international stakeholders.

| (g) | follow closely the trans-boundary challenges affecting the Horn of Africa, including terrorism, radicalisation, maritime security and piracy, organised crime, arms smuggling, refugee and migration flows and any political and security consequences of humanitarian crises; |
| --- | --- |

(g)

follow closely the trans-boundary challenges affecting the Horn of Africa, including terrorism, radicalisation, maritime security and piracy, organised crime, arms smuggling, refugee and migration flows and any political and security consequences of humanitarian crises;

| (h) | promote humanitarian access throughout the region; |
| --- | --- |

(h)

promote humanitarian access throughout the region;

| (i) | contribute to the implementation of the Council Decision 2011/168/CFSP (3) and the Union's human rights policy in cooperation with the EUSR for Human Rights, including the EU Guidelines on human rights, in particular the EU Guidelines on Children and Armed Conflict as well as on violence against women and girls and combating all forms of discrimination against them, and the Union's policy regarding UN Security Council Resolution (UNSCR) 1325 (2000) on Women, Peace and Security, including by monitoring and reporting on developments as well as formulating recommendations in this regard. |
| --- | --- |

(i)

contribute to the implementation of the Council Decision 2011/168/CFSP (3) and the Union's human rights policy in cooperation with the EUSR for Human Rights, including the EU Guidelines on human rights, in particular the EU Guidelines on Children and Armed Conflict as well as on violence against women and girls and combating all forms of discrimination against them, and the Union's policy regarding UN Security Council Resolution (UNSCR) 1325 (2000) on Women, Peace and Security, including by monitoring and reporting on developments as well as formulating recommendations in this regard.

2.   For the purpose of the fulfilment of the mandate, the EUSR shall, inter alia:

| (a) | advise and report on the definition of Union positions in international fora, as appropriate, in order to promote proactively the Union's comprehensive policy approach towards the Horn of Africa; |
| --- | --- |

(a)

advise and report on the definition of Union positions in international fora, as appropriate, in order to promote proactively the Union's comprehensive policy approach towards the Horn of Africa;

| (b) | maintain an overview of all activities of the Union. |
| --- | --- |

(b)

maintain an overview of all activities of the Union.

Article 4

Implementation of the mandate

1.   The EUSR shall be responsible for the implementation of the mandate, acting under the authority of the HR.

2.   The Political and Security Committee (PSC) shall maintain a privileged link with the EUSR and shall be the EUSR's primary point of contact with the Council. The PSC shall provide the EUSR with strategic guidance and political direction within the framework of the mandate, without prejudice to the powers of the HR.

3.   The EUSR shall work in close coordination with the European External Action Service (EEAS) and its relevant departments, the Union delegations in the region and the Commission.

Article 5

Financing

1.   The financial reference amount intended to cover the expenditure related to the mandate of the EUSR for the period from 1 November 2013 to 31 October 2014 shall be EUR 2 720 000.

2.   The expenditure shall be managed in accordance with the procedures and rules applicable to the general budget of the Union.

3.   The management of the expenditure shall be subject to a contract between the EUSR and the Commission. The EUSR shall be accountable to the Commission for all expenditure.

Article 6

Constitution and composition of the team

1.   Within the limits of the EUSR's mandate and the corresponding financial means made available, the EUSR shall be responsible for constituting a team. The team shall include the expertise on specific policy and security issues as required by the mandate. The EUSR shall promptly and regularly inform the Council and the Commission of the composition of the team.

2.   Member States, the institutions of the Union and the EEAS may propose the secondment of staff to work with the EUSR. The salary of such seconded personnel shall be covered by the Member State, the institution of the Union concerned or the EEAS, respectively. Experts seconded by Member States to the institutions of the Union or the EEAS may also be posted to the EUSR. International contracted staff shall have the nationality of a Member State.

3.   All seconded personnel shall remain under the administrative authority of the sending Member State, the sending institution of the Union or the EEAS, and shall carry out their duties and act in the interest of the mandate of the EUSR.

4.   The EUSR staff shall be co-located with the relevant EEAS departments or Union delegations in order to contribute to the coherence and consistency of their respective activities.

Article 7

Privileges and immunities of the EUSR and the staff of the EUSR

The privileges, immunities and further guarantees necessary for the completion and smooth functioning of the missions of the EUSR and the members of the EUSR's staff shall be agreed with the host countries, as appropriate. Member States and the EEAS shall grant all necessary support to such effect.

Article 8

Security of EU classified information

The EUSR and the members of the EUSR's team shall respect the security principles and minimum standards established by Council Decision 2011/292/EU (4).

4

Article 9

Access to information and logistical support

1.   Member States, the Commission, the EEAS and the General Secretariat of the Council shall ensure that the EUSR is given access to any relevant information.

2.   The Union delegations in the region and/or the Member States, as appropriate, shall provide logistical support in the region.

Article 10

Security

In accordance with the Union’s policy on the security of personnel deployed outside the Union in an operational capacity under Title V of the Treaty, the EUSR shall take all reasonably practicable measures, in conformity with the EUSR's mandate and the security situation in the geographical area of responsibility, for the security of all personnel under the direct authority of the EUSR, in particular by:

| (a) | establishing a mission-specific security plan based on guidance from the EEAS, including mission-specific physical, organisational and procedural security measures, governing the management of the secure movement of personnel to, and within, the mission area as well as the management of security incidents and including a mission contingency plan and evacuation plan; |
| --- | --- |

(a)

establishing a mission-specific security plan based on guidance from the EEAS, including mission-specific physical, organisational and procedural security measures, governing the management of the secure movement of personnel to, and within, the mission area as well as the management of security incidents and including a mission contingency plan and evacuation plan;

| (b) | ensuring that all personnel deployed outside the Union are covered by high risk insurance, as required by the conditions in the mission area; |
| --- | --- |

(b)

ensuring that all personnel deployed outside the Union are covered by high risk insurance, as required by the conditions in the mission area;

| (c) | ensuring that all members of the EUSR's team to be deployed outside the Union, including locally contracted personnel, have received appropriate security training before or upon arriving in the mission area, based on the risk ratings assigned to the mission area by the EEAS; |
| --- | --- |

(c)

ensuring that all members of the EUSR's team to be deployed outside the Union, including locally contracted personnel, have received appropriate security training before or upon arriving in the mission area, based on the risk ratings assigned to the mission area by the EEAS;

| (d) | ensuring that all agreed recommendations made following regular security assessments are implemented, and providing the Council, the HR and the Commission with written reports on their implementation and on other security issues within the framework of the progress report and the report on the implementation of the mandate. |
| --- | --- |

(d)

ensuring that all agreed recommendations made following regular security assessments are implemented, and providing the Council, the HR and the Commission with written reports on their implementation and on other security issues within the framework of the progress report and the report on the implementation of the mandate.

Article 11

Reporting

1.   The EUSR shall regularly provide the HR and the PSC with oral and written reports. The EUSR shall also report to Council working parties as necessary. Regular written reports shall be circulated through the COREU network. Upon recommendation of the HR or the PSC, the EUSR may provide the Foreign Affairs Council with reports. In accordance with Article 36 of the Treaty the EUSR may be involved in briefing the European Parliament.

2.   The EUSR shall report on the best way of pursuing Union initiatives, such as the contribution of the Union to reforms, and including the political aspects of relevant Union development projects, in coordination with the Union delegations in the region.

Article 12

Coordination

1.   The EUSR shall contribute to the unity, consistency and effectiveness of the Union's actions and shall help to ensure that all Union instruments and Member States' action are engaged consistently, to attain the Union's policy objectives. The activities of the EUSR shall be coordinated with those of Union Delegations and of the Commission, as well as those of other EUSR's active in the region, in particular with the EUSR to the AU and with the EU Special Envoy for Somalia. The EUSR shall provide regular briefings to Member States’ missions and the Union delegations in the region.

2.   In the field, close liaison and communication shall be maintained with the Heads of the Union delegation and Member States’ Heads of Mission. They shall make best efforts to assist the EUSR in the implementation of the mandate. The EUSR, in close co-ordination with the relevant Union delegations, shall provide local political guidance to the Force Commander of EUNAVFOR Atalanta, the Mission Commander of EUTM Somalia, the Head of EUCAP Nestor and the Head of EUAVSEC in South Sudan. The EUSR, the EU Operation Commanders and the Civilian Operation Commander shall consult each other as required.

3.   The EUSR shall closely cooperate with the authorities of the countries involved, the UN, the AU, IGAD, other national regional and international stakeholders, and also with civil society in the region.

Article 13

Review

The implementation of this Decision and its consistency with other contributions from the Union to the region shall be kept under regular review. The EUSR shall present to the Council, the HR and the Commission a progress report by the end of April 2014 and a comprehensive mandate implementation report at the end of the mandate.

Article 14

Entry into force

This Decision shall enter into force on the day of its adoption.

Done at Brussels, 24 October 2013.

For the Council

The President

L. LINKEVIČIUS

---

(1)  Council Decision 2011/819/CFSP of 8 December 2011 appointing the European Union Special Representative for the Horn of Africa (OJ L 327, 9.12.2011, p. 62.).

1

(2)  Council Decision 2010/450/CFSP of 11 August 2010 appointing the European Union Special Representative for Sudan (OJ L 211, 12.8.2010, p. 42.).

2

(3)  Council Decision 2011/168/CFSP of 21 March 2011 on the International Criminal Court and repealing Common Position 2003/444/CFSP (OJ L 76, 22.3.2011, p. 56.).

3

(4)  Council Decision 2011/292/EU of 31 March 2011 on the security rules for protecting EU classified information (OJ L 141, 27.5.2011, p. 17.).

4

---

| 26.10.2013 | EN | Official Journal of the European Union | L 284/27 |
| --- | --- | --- | --- |

26.10.2013

EN

Official Journal of the European Union

L 284/27

---

COMMISSION DECISION

of 20 March 2013

on State aid measure SA. 33113 (2012/C) (ex 2011/NN, 2011/CP) awarded by Poland for Nauta S.A.

(notified under document C(2013) 1522)

(Only the Polish text is authentic)

(Text with EEA relevance)

(2013/528/EU)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 108(2) thereof,

Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof,

Having called on interested parties to submit their comments pursuant to those provisions (1),

Whereas:

I.   THE PROCEDURE

THE PROCEDURE

| (1) | On 6 November 2008 the Commission adopted two recovery decisions (2) concerning unlawful state aid to the shipyards in Gdynia and Szczecin (‘Gdynia Shipyard’ and ‘Szczecin Shipyard’) allowing a special sales procedure. The Polish authorities were given an opportunity to sell the yards' assets in packages in open, transparent, unconditional and non-discriminatory tenders. |
| --- | --- |

(1)

On 6 November 2008 the Commission adopted two recovery decisions (2) concerning unlawful state aid to the shipyards in Gdynia and Szczecin (‘Gdynia Shipyard’ and ‘Szczecin Shipyard’) allowing a special sales procedure. The Polish authorities were given an opportunity to sell the yards' assets in packages in open, transparent, unconditional and non-discriminatory tenders.

2

| (2) | The Commission, when following up the recovery process, requested clarifications on the tender procedures. A request for information was sent by the Commission on 10 June 2010 to which the Polish authorities replied on 9 July 2010 with subsequent information being sent on 30 July 2010, 3 September 2010, 4 October 2010 and 16 December 2011. |
| --- | --- |

(2)

The Commission, when following up the recovery process, requested clarifications on the tender procedures. A request for information was sent by the Commission on 10 June 2010 to which the Polish authorities replied on 9 July 2010 with subsequent information being sent on 30 July 2010, 3 September 2010, 4 October 2010 and 16 December 2011.

| (3) | The Commission met the Polish authorities on 15 July 2010, 10 September 2010, 22 October 2010 and 6 December 2011. An exchange of letters between Vice-President Almunia and the Minister for the Treasury, Mr Grad, on the liquidation procedure took place on 28 June 2011, 18 July 2011, 7 October 2011 and 25 October 2011. |
| --- | --- |

(3)

The Commission met the Polish authorities on 15 July 2010, 10 September 2010, 22 October 2010 and 6 December 2011. An exchange of letters between Vice-President Almunia and the Minister for the Treasury, Mr Grad, on the liquidation procedure took place on 28 June 2011, 18 July 2011, 7 October 2011 and 25 October 2011.

| (4) | By letter dated 25 January 2012, the Commission informed Poland that it had decided to initiate the procedure laid down in Article 108(2) of the Treaty on the Functioning of the European Union (‘the Treaty’ or ‘TFEU’) in relation to the acquisition of some of the assets of Gdynia Shipyard by Nauta S.A. Repair Shipyard (‘Nauta’ or ‘the company’). |
| --- | --- |

(4)

By letter dated 25 January 2012, the Commission informed Poland that it had decided to initiate the procedure laid down in Article 108(2) of the Treaty on the Functioning of the European Union (‘the Treaty’ or ‘TFEU’) in relation to the acquisition of some of the assets of Gdynia Shipyard by Nauta S.A. Repair Shipyard (‘Nauta’ or ‘the company’).

| (5) | The opening decision was published in the Official Journal of the European Union (3). The Commission did not receive any comments from third parties on the measures. |
| --- | --- |

(5)

The opening decision was published in the Official Journal of the European Union (3). The Commission did not receive any comments from third parties on the measures.

Official Journal of the European Union

3

| (6) | Poland submitted its comments on 27 February 2012. Further information was provided by Poland on 26 October, 8 November and 5 December 2012. |
| --- | --- |

(6)

Poland submitted its comments on 27 February 2012. Further information was provided by Poland on 26 October, 8 November and 5 December 2012.

II.   DESCRIPTION

DESCRIPTION

1.   THE BENEFICIARY

THE BENEFICIARY

| (7) | Nauta, which was created in 1926, is one of the oldest Polish shipyards. Between 1945 and 2010, Nauta was fully and directly owned by the Treasury. On 28 October 2009 a notarial deed was signed by which the State-owned Industrial Development Agency (‘the IDA’) purchased 93,15 % of shares in Nauta for PLN [80-140] (*1) million (4) (ca. EUR [20-35] million (5)). The transaction was completed on 12 January 2010, when the Treasury handed over the shares in Nauta to the IDA, after which the IDA became the majority shareholder of Nauta (6). |
| --- | --- |

(7)

Nauta, which was created in 1926, is one of the oldest Polish shipyards. Between 1945 and 2010, Nauta was fully and directly owned by the Treasury. On 28 October 2009 a notarial deed was signed by which the State-owned Industrial Development Agency (‘the IDA’) purchased 93,15 % of shares in Nauta for PLN [80-140] (*1) million (4) (ca. EUR [20-35] million (5)). The transaction was completed on 12 January 2010, when the Treasury handed over the shares in Nauta to the IDA, after which the IDA became the majority shareholder of Nauta (6).

*1

4

5

6

| (8) | The main activity of the company is the repair and rebuilding of small and medium-sized ships. It also builds small specialist vessels and manufactures steel structures. |
| --- | --- |

(8)

The main activity of the company is the repair and rebuilding of small and medium-sized ships. It also builds small specialist vessels and manufactures steel structures.

| (9) | Nauta is the parent company of a group comprising 13 subsidiaries and associates. The activities of the subsidiaries and associates relate mainly to the shipyard business. Nauta operates within the group as administrative centre in the following areas: marketing, acquisition of orders, maintenance of energy systems and other resources, project management. |
| --- | --- |

(9)

Nauta is the parent company of a group comprising 13 subsidiaries and associates. The activities of the subsidiaries and associates relate mainly to the shipyard business. Nauta operates within the group as administrative centre in the following areas: marketing, acquisition of orders, maintenance of energy systems and other resources, project management.

| (10) | Selected financial data for Nauta before and after the bond issue (see recital 19; ‘pre-transaction’ and ‘post-transaction’) are presented in Table 1 below.

  Table 1


  Selected financial data for Nauta in 2006-2011












  (PLN thousand) |
| --- | --- |
| | Pre-transaction results | Post-transaction results |
| | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 |
| Sales revenue | 127 121 | 87 954 | 136 988 | 93 576 | 94 666 | 163 817 |
| Costs | 114 538 | 81 546 | 132 528 | 84 305 | 76 495 | 138 900 |
| Profit from sales | 12 583 | 6 408 | 4 460 | 9 271 | 18 171 | 24 916 |
| Return on sales | 9,9  % | 7,3  % | 3,3  % | 9,9  % | 19,2  % | 15,2  % |
| Other operating income | 5 448 | 533 | 545 | 1 361 | 4 005 | 78 038 |
| Other operating costs | 561 | 26 | 1 026 | 126 | 21 989 | 1 978 |
| Financial income | 3 628 | 5 085 | 9 334 | 2 317 | 7 990 | 542 |
| Financial costs | 1 441 | 639 | 13 236 | 12 554 | 17 474 | 12 479 |
| Gross profit/loss | 19 123 | 11 363 | 83 | 285 | –38 514 | 53 468 |
| Net profit/loss | 14 294 | 8 318 | 248 | 531 | –33 308 | 44 091 |

(10)

Selected financial data for Nauta before and after the bond issue (see recital 19; ‘pre-transaction’ and ‘post-transaction’) are presented in Table 1 below.

Table 1

Table 1

Selected financial data for Nauta in 2006-2011

Selected financial data for Nauta in 2006-2011

(PLN thousand)

Pre-transaction results

Post-transaction results

2006

2007

2008

2009

2010

2011

Sales revenue

127 121

87 954

136 988

93 576

94 666

163 817

Costs

114 538

81 546

132 528

84 305

76 495

138 900

Profit from sales

12 583

6 408

4 460

9 271

18 171

24 916

Return on sales

9,9  %

7,3  %

3,3  %

9,9  %

19,2  %

15,2  %

Other operating income

5 448

533

545

1 361

4 005

78 038

Other operating costs

561

26

1 026

126

21 989

1 978

Financial income

3 628

5 085

9 334

2 317

7 990

542

Financial costs

1 441

639

13 236

12 554

17 474

12 479

Gross profit/loss

19 123

11 363

83

285

–38 514

53 468

Net profit/loss

14 294

8 318

248

531

–33 308

44 091

| (11) | The company's financial situation deteriorated in 2009 and 2010 as a result of the global financial crisis and exchange rate fluctuations. Additionally, in 2010 the company set aside a provision for the modernisation of the assets acquired in 2009 (see recital 17 below) which contributed to an increase in other operating costs. |
| --- | --- |

(11)

The company's financial situation deteriorated in 2009 and 2010 as a result of the global financial crisis and exchange rate fluctuations. Additionally, in 2010 the company set aside a provision for the modernisation of the assets acquired in 2009 (see recital 17 below) which contributed to an increase in other operating costs.

2.   BENEFICIARY'S BUSINESS STRATEGY FOR 2009-2012

BENEFICIARY'S BUSINESS STRATEGY FOR 2009-2012

2.1.   SUMMARY OF THE BENEFICIARY'S BUSINESS STRATEGY

| (12) | According to the Polish authorities, Nauta’s business strategy for 2009-2012 can be broken down into the following steps:






  a) | Nauta issues bonds to a value of PLN 120 million (EUR 30 million approx.), subscribed by the IDA; |
| --- | --- | --- |

(12)

According to the Polish authorities, Nauta’s business strategy for 2009-2012 can be broken down into the following steps:

a)

Nauta issues bonds to a value of PLN 120 million (EUR 30 million approx.), subscribed by the IDA;

| b) | Nauta purchases assets of Gdynia Shipyard; |
| --- | --- |

b)

Nauta purchases assets of Gdynia Shipyard;

| c) | Nauta's place of business is transferred to the area where the purchased assets are located; |
| --- | --- |

c)

Nauta's place of business is transferred to the area where the purchased assets are located;

| d) | the land on which Nauta currently operates is sold; |
| --- | --- |

d)

the land on which Nauta currently operates is sold;

| e) | the bonds are redeemed from the IDA in November 2011 at the latest. |
| --- | --- |

e)

the bonds are redeemed from the IDA in November 2011 at the latest.

2.2.   VALUATIONS OF THE LAND ON WHICH NAUTA CURRENTLY OPERATES

| (13) | The company owns the land on which it currently operates. The land is located in the centre of Gdynia and covers 84 497 square metres. According to the Polish authorities, the business rationale for acquiring Gdynia Shipyard’s assets was based on the assumption that the area where Nauta is currently located would be redefined as a business and services (‘non-industrial’ or ‘commercial’) area instead of an industrial one pursuant to Gdynia City Council Resolution No XVII/400/08 dated 27 February 2008 approving the urban development study for Gdynia (‘the study’). |
| --- | --- |

(13)

The company owns the land on which it currently operates. The land is located in the centre of Gdynia and covers 84 497 square metres. According to the Polish authorities, the business rationale for acquiring Gdynia Shipyard’s assets was based on the assumption that the area where Nauta is currently located would be redefined as a business and services (‘non-industrial’ or ‘commercial’) area instead of an industrial one pursuant to Gdynia City Council Resolution No XVII/400/08 dated 27 February 2008 approving the urban development study for Gdynia (‘the study’).

| (14) | According to the Polish authorities, in the light of the study and in view of the ongoing process of changing the urban development plan for Gdynia, the estimated market value of the land in 2011 amounted to PLN [> 2 000] (EUR [> 500]) per square metre, i.e. PLN [> 168] million (EUR [> 42] million). |
| --- | --- |

(14)

According to the Polish authorities, in the light of the study and in view of the ongoing process of changing the urban development plan for Gdynia, the estimated market value of the land in 2011 amounted to PLN [> 2 000] (EUR [> 500]) per square metre, i.e. PLN [> 168] million (EUR [> 42] million).

| (15) | The only pre-transaction valuation of this land was performed on 21 October 2009 by [...], a certified surveyor. It estimated the value at PLN [> 168] million (EUR [> 42] million), which corresponds to a value of PLN [> 1 900] (EUR [> 475]) per square metre. The valuation assumed that the urban development plan for Gdynia would be changed so that the land could be sold as commercial land. |
| --- | --- |

(15)

The only pre-transaction valuation of this land was performed on 21 October 2009 by [...], a certified surveyor. It estimated the value at PLN [> 168] million (EUR [> 42] million), which corresponds to a value of PLN [> 1 900] (EUR [> 475]) per square metre. The valuation assumed that the urban development plan for Gdynia would be changed so that the land could be sold as commercial land.

| (16) | Other valuations were performed ex post in 2010 and 2011. A summary of all the valuations conducted by independent surveyors (ex ante and ex post) is set out in Table 2 below.

  Table 2


  Value of Nauta's land estimated by independent surveyors









  Appraisal date | Assumption regarding land use | Estimated total value, PLN | Estimated value per square metre, PLN |
| --- | --- | --- | --- | --- |
| Pre-transaction |
| 21.10.2009 | Non-industrial | [> 168 000 000 ] | [> 1 900 ] |
| Post-transaction |
| 8.12.2010 | Non-industrial | [> 130 000 000 ] | [> 1 500 ] |
| 4.10.2011 | Industrial | [> 70 000 000 ] | [> 800] |
| 17.10.2011 | Non-industrial | [> 140 000 000 ] | [> 1 700 ] |

(16)

Other valuations were performed ex post in 2010 and 2011. A summary of all the valuations conducted by independent surveyors (ex ante and ex post) is set out in Table 2 below.

ex post

ex ante

ex post

Table 2

Table 2

Value of Nauta's land estimated by independent surveyors

Value of Nauta's land estimated by independent surveyors

Appraisal date

Assumption regarding land use

Estimated total value, PLN

Estimated value per square metre, PLN

Pre-transaction

21.10.2009

Non-industrial

[> 168 000 000 ]

[> 1 900 ]

Post-transaction

8.12.2010

Non-industrial

[> 130 000 000 ]

[> 1 500 ]

4.10.2011

Industrial

[> 70 000 000 ]

[> 800]

17.10.2011

Non-industrial

[> 140 000 000 ]

[> 1 700 ]

2.3.   PURCHASE OF THE ASSETS OF GDYNIA SHIPYARD

| (17) | In order to implement the Commission’s recovery decision of November 2008 concerning unlawful state aid to Gdynia Shipyard, which allowed for a special sale procedure, the Polish authorities organised open tenders to sell the assets of that shipyard. In November 2009 Nauta acquired some of these assets (‘acquired assets’) by way of an open tender for PLN 57,7 million (EUR 14 million), including:






  (a) | an outfitting area (2 quays with infrastructure, prefabrication hall, cranes, social facilities for workers including a canteen) for which it paid PLN 34,6 million; |
| --- | --- | --- |

(17)

In order to implement the Commission’s recovery decision of November 2008 concerning unlawful state aid to Gdynia Shipyard, which allowed for a special sale procedure, the Polish authorities organised open tenders to sell the assets of that shipyard. In November 2009 Nauta acquired some of these assets (‘acquired assets’) by way of an open tender for PLN 57,7 million (EUR 14 million), including:

(a)

an outfitting area (2 quays with infrastructure, prefabrication hall, cranes, social facilities for workers including a canteen) for which it paid PLN 34,6 million;

| (b) | an outside area (with cranes to produce three-dimensional sections) for PLN 5 million; |
| --- | --- |

(b)

an outside area (with cranes to produce three-dimensional sections) for PLN 5 million;

| (c) | a section of a building and outfitting facilities with cranes, including two production halls for PLN 18,1 million. |
| --- | --- |

(c)

a section of a building and outfitting facilities with cranes, including two production halls for PLN 18,1 million.

| (18) | The purchase was financed through a 2-year bond issue subscribed by the IDA at an actual interest rate of 5,28 %. The bonds were not redeemed by Nauta as originally scheduled on 30 November 2011. The IDA agreed to postpone the redemption date until 30 November 2013 at an increased interest rate of 8,46 % p.a. |
| --- | --- |

(18)

The purchase was financed through a 2-year bond issue subscribed by the IDA at an actual interest rate of 5,28 %. The bonds were not redeemed by Nauta as originally scheduled on 30 November 2011. The IDA agreed to postpone the redemption date until 30 November 2013 at an increased interest rate of 8,46 % p.a.

3.   DESCRIPTION OF THE MEASURES

DESCRIPTION OF THE MEASURES

The first measure

The first measure

| (19) | The purchase of assets was financed through a 2-year bond issue acquired by the IDA for PLN 120 million (EUR 30 million) (7), at an actual annual interest rate of 5,28 % (5,15 % in the 1st year and 5,42 % in the 2nd year) with a maturity date of 30 November 2011 (‘the first measure’ or ‘the transaction’). The issue was secured by a mortgage on the land on which the company operated (see Section 2.2 above). Nauta planned to redeem the bonds using the proceeds from the sale of the land. |
| --- | --- |

(19)

The purchase of assets was financed through a 2-year bond issue acquired by the IDA for PLN 120 million (EUR 30 million) (7), at an actual annual interest rate of 5,28 % (5,15 % in the 1st year and 5,42 % in the 2nd year) with a maturity date of 30 November 2011 (‘the first measure’ or ‘the transaction’). The issue was secured by a mortgage on the land on which the company operated (see Section 2.2 above). Nauta planned to redeem the bonds using the proceeds from the sale of the land.

7

st

nd

The second measure

The second measure

| (20) | Since the new location to which Nauta's place of business was to be transferred following adaptation and modernisation of the acquired assets was not ready by the date initially envisaged, Nauta did not sell the land, and did not redeem the bonds purchased by the IDA. A new contract between the IDA and Nauta was signed in November 2011 to extend the maturity of the bonds until 30 November 2013. The interest rate was increased to 1 month WIBOR (8) plus a margin of 3,7 percentage points (8,46 % as of 14 December 2011) and additional collateral was given, including a mortgage on the acquired assets, in order to cover an increased default risk. |
| --- | --- |

(20)

Since the new location to which Nauta's place of business was to be transferred following adaptation and modernisation of the acquired assets was not ready by the date initially envisaged, Nauta did not sell the land, and did not redeem the bonds purchased by the IDA. A new contract between the IDA and Nauta was signed in November 2011 to extend the maturity of the bonds until 30 November 2013. The interest rate was increased to 1 month WIBOR (8) plus a margin of 3,7 percentage points (8,46 % as of 14 December 2011) and additional collateral was given, including a mortgage on the acquired assets, in order to cover an increased default risk.

8

4.   DECISION TO OPEN THE FORMAL INVESTIGATION PROCEDURE

DECISION TO OPEN THE FORMAL INVESTIGATION PROCEDURE

The first measure

The first measure

| (21) | In the opening decision the Commission expressed doubts as to whether Nauta would have been able to obtain such financing on similar terms on the market. Particular reference was made to:






  (a) | optimistic assumptions regarding an increase in revenues; |
| --- | --- | --- |

(21)

In the opening decision the Commission expressed doubts as to whether Nauta would have been able to obtain such financing on similar terms on the market. Particular reference was made to:

(a)

optimistic assumptions regarding an increase in revenues;

| (b) | optimistic assumptions regarding the future sale of land; |
| --- | --- |

(b)

optimistic assumptions regarding the future sale of land;

| (c) | the rate at which the bonds were issued. |
| --- | --- |

(c)

the rate at which the bonds were issued.

| (22) | Based on the information available at the time, the Commission viewed the revenue growth forecasts as over-optimistic, given competition on the ship repair market (the company's core business), potential overcapacity and the economic crisis. |
| --- | --- |

(22)

Based on the information available at the time, the Commission viewed the revenue growth forecasts as over-optimistic, given competition on the ship repair market (the company's core business), potential overcapacity and the economic crisis.

| (23) | The Commission had doubts as to whether the risk associated with the sale of the land on which Nauta operated had been properly assessed by the IDA. The urban development plan which classified the land as ‘industrial’ or ‘commercial’ had not been adopted and the duration of the adoption process had not been duly taken into account. Therefore the Commission questioned whether the assumed ‘commercial’ value of the land (PLN [> 168] million) was justified. As the process of adopting the urban development plan was not complete, a private investor would probably be more conservative in assessing the value of the land. |
| --- | --- |

(23)

The Commission had doubts as to whether the risk associated with the sale of the land on which Nauta operated had been properly assessed by the IDA. The urban development plan which classified the land as ‘industrial’ or ‘commercial’ had not been adopted and the duration of the adoption process had not been duly taken into account. Therefore the Commission questioned whether the assumed ‘commercial’ value of the land (PLN [> 168] million) was justified. As the process of adopting the urban development plan was not complete, a private investor would probably be more conservative in assessing the value of the land.

| (24) | The Commission was also concerned that the IDA had accepted rather optimistic assumptions concerning the value of Nauta’s assets used as collateral for the bonds. Although the only pre-transaction valuation amounted to [PLN > 168 million], post-transaction valuations (in 2010 and 2011) had estimated the value to be within the range of PLN [70-90] million to PLN [140-160] million, depending on land use. |
| --- | --- |

(24)

The Commission was also concerned that the IDA had accepted rather optimistic assumptions concerning the value of Nauta’s assets used as collateral for the bonds. Although the only pre-transaction valuation amounted to [PLN > 168 million], post-transaction valuations (in 2010 and 2011) had estimated the value to be within the range of PLN [70-90] million to PLN [140-160] million, depending on land use.

| (25) | The actual annual interest rate of 5,28 % offered for the bonds appeared to be low. The Polish authorities did not provide a credit rating for Nauta and did not specify the level of collateral within the meaning of the Communication from the Commission on the revision of the method for setting the reference and discount rates (9) (‘the reference rate Communication’). According to that Communication, the margin applied to the bonds corresponded to a ‘high’ collateralisation and at least a ‘good’ (BBB) rating of the company. The Commission questioned whether this was a faithful reflection of the situation. |
| --- | --- |

(25)

The actual annual interest rate of 5,28 % offered for the bonds appeared to be low. The Polish authorities did not provide a credit rating for Nauta and did not specify the level of collateral within the meaning of the Communication from the Commission on the revision of the method for setting the reference and discount rates (9) (‘the reference rate Communication’). According to that Communication, the margin applied to the bonds corresponded to a ‘high’ collateralisation and at least a ‘good’ (BBB) rating of the company. The Commission questioned whether this was a faithful reflection of the situation.

9

The second measure

The second measure

| (26) | While the opening decision noted the higher interest rate applied and the additional collateral provided under the new contract, the Commission did not have sufficient information on the business rationale for extending the maturity of the bonds by 2 years. Therefore the Commission doubted whether this extension would have been accepted by a private investor. |
| --- | --- |

(26)

While the opening decision noted the higher interest rate applied and the additional collateral provided under the new contract, the Commission did not have sufficient information on the business rationale for extending the maturity of the bonds by 2 years. Therefore the Commission doubted whether this extension would have been accepted by a private investor.

III.   COMMENTS FROM POLAND

COMMENTS FROM POLAND

| (27) | In their comments the Polish authorities provided clarifications and additional contemporaneous evidence for both measures. |
| --- | --- |

(27)

In their comments the Polish authorities provided clarifications and additional contemporaneous evidence for both measures.

1.   THE FIRST MEASURE

THE FIRST MEASURE

| (28) | As regards the doubts concerning the acquisition of the bonds by the IDA at an actual annual interest rate of 5,28 %, the Polish authorities provided additional information, including forecasts for Nauta’s financial results, the prospects for the ship repair market and the value of Nauta’s assets to be sold. The Polish authorities also submitted an ex post private investor test conducted by [...]. |
| --- | --- |

(28)

As regards the doubts concerning the acquisition of the bonds by the IDA at an actual annual interest rate of 5,28 %, the Polish authorities provided additional information, including forecasts for Nauta’s financial results, the prospects for the ship repair market and the value of Nauta’s assets to be sold. The Polish authorities also submitted an ex post private investor test conducted by [...].

ex post

Optimistic assumptions regarding an increase in revenues

Optimistic assumptions regarding an increase in revenues

| (29) | The Polish authorities argued that the purchase of Gdynia Shipyard's assets was based upon the real business needs of Nauta and had been preceded by a proper business plan, prepared by Nauta's management board with the participation of an independent consultant. Poland claimed that the business plan submitted to the Commission clearly demonstrated the profitability of the investment. |
| --- | --- |

(29)

The Polish authorities argued that the purchase of Gdynia Shipyard's assets was based upon the real business needs of Nauta and had been preceded by a proper business plan, prepared by Nauta's management board with the participation of an independent consultant. Poland claimed that the business plan submitted to the Commission clearly demonstrated the profitability of the investment.

| (30) | With regard to the optimistic forecasts of growth in Nauta’s sales revenue, the Polish authorities pointed out that despite the decreasing profitability of Nauta, it was still making a profit, had positive return on equity (ROE), return on sales (ROS) and return on assets (ROA) and significant cash reserves, and did not use interest-bearing debt. The growth forecast was confirmed ex post as Nauta's revenues in 2011 were higher than forecast. Also, as forecast, the company recorded a profit in 2011 and 2012. |
| --- | --- |

(30)

With regard to the optimistic forecasts of growth in Nauta’s sales revenue, the Polish authorities pointed out that despite the decreasing profitability of Nauta, it was still making a profit, had positive return on equity (ROE), return on sales (ROS) and return on assets (ROA) and significant cash reserves, and did not use interest-bearing debt. The growth forecast was confirmed ex post as Nauta's revenues in 2011 were higher than forecast. Also, as forecast, the company recorded a profit in 2011 and 2012.

ex post

| (31) | Poland also provided more information on the ship repair market, for which the outlook was positive in its view. Poland referred to growing demand for ship repairs associated with an increase in the total number of commercial ships. An OECD forecast for ship repairs in 2007-2015 was invoked as evidence that the market was expected to grow by 110 %. |
| --- | --- |

(31)

Poland also provided more information on the ship repair market, for which the outlook was positive in its view. Poland referred to growing demand for ship repairs associated with an increase in the total number of commercial ships. An OECD forecast for ship repairs in 2007-2015 was invoked as evidence that the market was expected to grow by 110 %.

| (32) | Poland also described Nauta’s market position and good commercial relationship with partners in Scandinavia. According to Poland, Nauta’s services are of high quality and can successfully compete with the cheaper but lower quality services provided by shipyards in Russia. |
| --- | --- |

(32)

Poland also described Nauta’s market position and good commercial relationship with partners in Scandinavia. According to Poland, Nauta’s services are of high quality and can successfully compete with the cheaper but lower quality services provided by shipyards in Russia.

Optimistic assumptions regarding the future land sale

Optimistic assumptions regarding the future land sale

| (33) | Replying to the Commission’s concerns regarding the assumed value of the Nauta assets used as collateral for the transaction, the Polish authorities stressed that (i) the IDA relied on one pre-transaction valuation prepared by a certified independent surveyor, (ii) the post-transaction valuations of 2011 were based on different land use assumptions (industrial or commercial) and therefore gave different values, (iii) similar transactions concerning nearby plots of land with similar land use restrictions had taken place before and the values obtained were similar to the value of the pre-transaction valuation and were known to the surveyor. |
| --- | --- |

(33)

Replying to the Commission’s concerns regarding the assumed value of the Nauta assets used as collateral for the transaction, the Polish authorities stressed that (i) the IDA relied on one pre-transaction valuation prepared by a certified independent surveyor, (ii) the post-transaction valuations of 2011 were based on different land use assumptions (industrial or commercial) and therefore gave different values, (iii) similar transactions concerning nearby plots of land with similar land use restrictions had taken place before and the values obtained were similar to the value of the pre-transaction valuation and were known to the surveyor.

| (34) | With regard to the risk associated with the land sale, according to the Polish authorities the fact that the development plan had not been adopted by the city of Gdynia was not a real obstacle for the land forming the object of the sale to be classified as commercial and not industrial land. The Polish authorities explained the steps to be followed under Polish law prior to the adoption of the development plan, the town-planning study being part of that process. They referred to a ruling of the Supreme Administrative Court of Poland dated 6 August 2009 which stated that in practice, the study adopted by Gdynia was virtually equivalent to a local development plan. The court stated that administrative decisions such as construction permits should not contradict a study established for a particular city area. The study provided for the non-industrial use of Nauta's land. |
| --- | --- |

(34)

With regard to the risk associated with the land sale, according to the Polish authorities the fact that the development plan had not been adopted by the city of Gdynia was not a real obstacle for the land forming the object of the sale to be classified as commercial and not industrial land. The Polish authorities explained the steps to be followed under Polish law prior to the adoption of the development plan, the town-planning study being part of that process. They referred to a ruling of the Supreme Administrative Court of Poland dated 6 August 2009 which stated that in practice, the study adopted by Gdynia was virtually equivalent to a local development plan. The court stated that administrative decisions such as construction permits should not contradict a study established for a particular city area. The study provided for the non-industrial use of Nauta's land.

| (35) | The Polish authorities also provided documents to substantiate their claim, which stated that a commercial price had been obtained in 2009 in two sales of land neighbouring the assets of Nauta. The first case concerned contemporaneous evidence of the public sale of a nearby plot in April 2009 where the auction starting price quoted in the press announcement corresponded to the commercial value of Nauta’s land per square metre as indicated in the 2009 valuation. The second case concerned the sale of another plot neighbouring the assets of Nauta in which a relatively small parcel of 0,5 hectare achieved a similar price per square metre. |
| --- | --- |

(35)

The Polish authorities also provided documents to substantiate their claim, which stated that a commercial price had been obtained in 2009 in two sales of land neighbouring the assets of Nauta. The first case concerned contemporaneous evidence of the public sale of a nearby plot in April 2009 where the auction starting price quoted in the press announcement corresponded to the commercial value of Nauta’s land per square metre as indicated in the 2009 valuation. The second case concerned the sale of another plot neighbouring the assets of Nauta in which a relatively small parcel of 0,5 hectare achieved a similar price per square metre.

Rate at which the bonds were issued

Rate at which the bonds were issued

| (36) | As regards the low interest rate at which the bonds were acquired by the IDA, the Polish authorities claimed that despite the lack of a formal credit rating, the interest rate properly reflected the risk involved. The IDA performed an analysis of the financial situation of Nauta prior to the transaction and concluded that the proposed interest rate guaranteed a sufficient risk-adjusted return. The Polish authorities drew the attention of the Commission to the following: (i) Nauta had made a profit in the 3 years prior to the transaction and had good financial perspectives, (ii) it had a large cash surplus and no interest-bearing debt, (iii) the value and quality of the collateral justified a low-risk premium, (iv) a higher interest rate would jeopardise the objective of maximising the return on the IDA’s capital investment in Nauta (shares). |
| --- | --- |

(36)

As regards the low interest rate at which the bonds were acquired by the IDA, the Polish authorities claimed that despite the lack of a formal credit rating, the interest rate properly reflected the risk involved. The IDA performed an analysis of the financial situation of Nauta prior to the transaction and concluded that the proposed interest rate guaranteed a sufficient risk-adjusted return. The Polish authorities drew the attention of the Commission to the following: (i) Nauta had made a profit in the 3 years prior to the transaction and had good financial perspectives, (ii) it had a large cash surplus and no interest-bearing debt, (iii) the value and quality of the collateral justified a low-risk premium, (iv) a higher interest rate would jeopardise the objective of maximising the return on the IDA’s capital investment in Nauta (shares).

| (37) | The Polish authorities also referred to the rating of the Crist Shipyard prepared by the IDA, before a transaction that was assessed by the Commission in a no aid decision dated 25 July 2012 (10). The Polish authorities even claimed that Nauta represented a slightly lower risk than Crist and therefore deserved the same (BBB) rating. Poland stated that the IDA’s investment in Nauta bonds was an intra-group investment as the IDA was soon to become the majority shareholder in Nauta (see recital 7 above). |
| --- | --- |

(37)

The Polish authorities also referred to the rating of the Crist Shipyard prepared by the IDA, before a transaction that was assessed by the Commission in a no aid decision dated 25 July 2012 (10). The Polish authorities even claimed that Nauta represented a slightly lower risk than Crist and therefore deserved the same (BBB) rating. Poland stated that the IDA’s investment in Nauta bonds was an intra-group investment as the IDA was soon to become the majority shareholder in Nauta (see recital 7 above).

10

| (38) | To further support the claim that the IDA's investment in Nauta bonds was profitable, the Polish authorities provided an ex post study by [...]. Based on pre-transaction data, the study concludes that the return on the investment, including interest income and an increase in the value of the company, amounts to [> 20 %]. In addition, [...] underlines that intra-group investors would be ready to accept a lower risk-adjusted return than a third party. Overall, [...] confirmed that the transaction passed the private investor test. |
| --- | --- |

(38)

To further support the claim that the IDA's investment in Nauta bonds was profitable, the Polish authorities provided an ex post study by [...]. Based on pre-transaction data, the study concludes that the return on the investment, including interest income and an increase in the value of the company, amounts to [> 20 %]. In addition, [...] underlines that intra-group investors would be ready to accept a lower risk-adjusted return than a third party. Overall, [...] confirmed that the transaction passed the private investor test.

ex post

2.   THE SECOND MEASURE

THE SECOND MEASURE

| (39) | Concerning the Commission’s doubts as regards the economic rationale behind the 2-year extension of the bond redemption by Nauta in 2011, Poland also supplied new information. It stated that in agreeing to postpone the redemption date the IDA took into account the following factors:






  — | the IDA's investment strategy for Nauta as the owner of the company; |
| --- | --- | --- |

(39)

Concerning the Commission’s doubts as regards the economic rationale behind the 2-year extension of the bond redemption by Nauta in 2011, Poland also supplied new information. It stated that in agreeing to postpone the redemption date the IDA took into account the following factors:

—

the IDA's investment strategy for Nauta as the owner of the company;

| — | the positive financial situation of Nauta when the decision was taken to extend the maturity and the favourable forecast for the future; |
| --- | --- |

—

the positive financial situation of Nauta when the decision was taken to extend the maturity and the favourable forecast for the future;

| — | the improvement in the quality of the collateral following the addition of new property; the total value as appraised by a certified surveyor thus reached an estimated PLN [> 190] million; |
| --- | --- |

—

the improvement in the quality of the collateral following the addition of new property; the total value as appraised by a certified surveyor thus reached an estimated PLN [> 190] million;

| — | the fact that seven buyers expressed an interest in purchasing the land from Nauta even though Gdynia’s development plan for the shipyard area was not yet complete; |
| --- | --- |

—

the fact that seven buyers expressed an interest in purchasing the land from Nauta even though Gdynia’s development plan for the shipyard area was not yet complete;

| — | the likelihood that the Gdynia city authority would agree to adopt the development plan for the shipyard area before 2013. |
| --- | --- |

—

the likelihood that the Gdynia city authority would agree to adopt the development plan for the shipyard area before 2013.

IV.   ASSESSMENT

ASSESSMENT

1.   EXISTENCE OF STATE AID WITHIN THE MEANING OF ARTICLE 107 (1) OF THE TREATY

EXISTENCE OF STATE AID WITHIN THE MEANING OF ARTICLE 107 (1) OF THE TREATY

| (40) | Under Article 107(1) of the Treaty, any aid granted by a Member State or through state resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market. |
| --- | --- |

(40)

Under Article 107(1) of the Treaty, any aid granted by a Member State or through state resources in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market.

| (41) | The classification of a national measure as state aid presupposes that the following cumulative conditions are met: (1) the measure confers an advantage through state resources; (2) the advantage is selective; and (3) the measure distorts or threatens to distort competition and is capable of affecting trade between Member States. |
| --- | --- |

(41)

The classification of a national measure as state aid presupposes that the following cumulative conditions are met: (1) the measure confers an advantage through state resources; (2) the advantage is selective; and (3) the measure distorts or threatens to distort competition and is capable of affecting trade between Member States.

1.1.   EXISTENCE OF AN ADVANTAGE

| (42) | In order to determine whether the measure under investigation constitutes aid, it is necessary to establish whether Nauta received an economic advantage which it would not have obtained under normal market conditions, i.e. the conditions in which a private investor or operator would have provided financing to Nauta (the market economy investor principle or ‘MEIP’). |
| --- | --- |

(42)

In order to determine whether the measure under investigation constitutes aid, it is necessary to establish whether Nauta received an economic advantage which it would not have obtained under normal market conditions, i.e. the conditions in which a private investor or operator would have provided financing to Nauta (the market economy investor principle or ‘MEIP’).

The first measure

The first measure

| (43) | In order to determine whether the measure under examination is compatible with the MEIP, the Commission assessed whether, on the basis of the information available to the IDA at the time the decision was taken, a private operator would have bought Nauta’s bonds under similar conditions. |
| --- | --- |

(43)

In order to determine whether the measure under examination is compatible with the MEIP, the Commission assessed whether, on the basis of the information available to the IDA at the time the decision was taken, a private operator would have bought Nauta’s bonds under similar conditions.

Analysis of the financial standing of Nauta

Analysis of the financial standing of Nauta

| (44) | The Commission notes that before a decision to acquire Nauta's bonds was taken the IDA performed an analysis of the financial standing of the company and concluded that the proposed interest rate guaranteed a sufficient risk-adjusted return. The scope of the analysis included: the business strategy of Nauta, the historical and forecast financial data as well as the risk assessment. The Commission analysed the soundness of the assumptions underlying this analysis. |
| --- | --- |

(44)

The Commission notes that before a decision to acquire Nauta's bonds was taken the IDA performed an analysis of the financial standing of the company and concluded that the proposed interest rate guaranteed a sufficient risk-adjusted return. The scope of the analysis included: the business strategy of Nauta, the historical and forecast financial data as well as the risk assessment. The Commission analysed the soundness of the assumptions underlying this analysis.

| (45) | First, on the basis of the OECD’s external publications of 2007, the Commission observes that the ship repair market on which Nauta conducts its main business activities had good prospects for growth. An OECD forecast for ship repairs showed that in 2007-2015 the market would grow by 110 %. The company was well-positioned to benefit from this market growth thanks to well-established commercial relationships with customers in Scandinavia and high-quality services that could successfully compete with the services provided by the cheaper but lower-quality shipyards in Russia. In this context, Nauta’s investment in the assets of Gdynia Shipyard appeared to be justified by a reasonable expectation of expansion. |
| --- | --- |

(45)

First, on the basis of the OECD’s external publications of 2007, the Commission observes that the ship repair market on which Nauta conducts its main business activities had good prospects for growth. An OECD forecast for ship repairs showed that in 2007-2015 the market would grow by 110 %. The company was well-positioned to benefit from this market growth thanks to well-established commercial relationships with customers in Scandinavia and high-quality services that could successfully compete with the services provided by the cheaper but lower-quality shipyards in Russia. In this context, Nauta’s investment in the assets of Gdynia Shipyard appeared to be justified by a reasonable expectation of expansion.

| (46) | The validity of the assumptions contained in the business plan of 2009 was confirmed by the actual results of the company in the post-transaction period i.e. in 2010 and 2011. Whereas, as a result of the economic crisis, sales revenues in 2010 were lower than planned, the company reported a sales profit of more than PLN 18 million although the business plan predicted a loss of PLN 33 million. The company exceeded its sales revenue forecast in 2011 and again reported a much bigger sales profit than expected, PLN 25 million instead of the forecast PLN 10 million. These results confirm that the financial forecasts were not overly optimistic and that Nauta was able to compete successfully on the market despite an unfavourable overall economic situation. |
| --- | --- |

(46)

The validity of the assumptions contained in the business plan of 2009 was confirmed by the actual results of the company in the post-transaction period i.e. in 2010 and 2011. Whereas, as a result of the economic crisis, sales revenues in 2010 were lower than planned, the company reported a sales profit of more than PLN 18 million although the business plan predicted a loss of PLN 33 million. The company exceeded its sales revenue forecast in 2011 and again reported a much bigger sales profit than expected, PLN 25 million instead of the forecast PLN 10 million. These results confirm that the financial forecasts were not overly optimistic and that Nauta was able to compete successfully on the market despite an unfavourable overall economic situation.

| (47) | Secondly, on the basis of the financial statements of the company, Nauta’s business activity was profitable in the pre-transaction period of 2006-2008 as well as in 2009 – the year of the transaction (see Table 1 above). The company had a positive return on equity (ROE), return on sales (ROS) and return on assets (ROA). Financial projections suggested that the company would increase its sales revenue and sales profit. In view of the market prospects and the business strategy of the company this forecast appeared reasonable. |
| --- | --- |

(47)

Secondly, on the basis of the financial statements of the company, Nauta’s business activity was profitable in the pre-transaction period of 2006-2008 as well as in 2009 – the year of the transaction (see Table 1 above). The company had a positive return on equity (ROE), return on sales (ROS) and return on assets (ROA). Financial projections suggested that the company would increase its sales revenue and sales profit. In view of the market prospects and the business strategy of the company this forecast appeared reasonable.

| (48) | Thirdly, the risk associated with the investment was limited since prior to the transaction Nauta had a large cash surplus (more than PLN 34 million at the end of 2008) and no interest-bearing debt. |
| --- | --- |

(48)

Thirdly, the risk associated with the investment was limited since prior to the transaction Nauta had a large cash surplus (more than PLN 34 million at the end of 2008) and no interest-bearing debt.

| (49) | For the above reasons, the Commission concludes that the ex ante analysis performed by the IDA was based on reasonable assumptions and that the IDA behaved in the same way as a private investor. |
| --- | --- |

(49)

For the above reasons, the Commission concludes that the ex ante analysis performed by the IDA was based on reasonable assumptions and that the IDA behaved in the same way as a private investor.

ex ante

| (50) | Apart from assessing the analysis performed by the IDA prior to the investment, the Commission has also analysed whether the interest rate on the bonds was in line with the applicable reference rate. The interest rate at which Nauta’s bonds were acquired by the IDA amounted to 5,15 % in the first year and 5,42 % in the second year, i.e. effectively 5,28 % p.a. Given that the base rate for Poland in November 2009 amounted to 4,53 %, the rate accepted by the IDA for the investment in Nauta's bonds would be higher than the applicable reference rate (composed of the base rate and relevant margin) provided that the rating of Nauta when the measure was applied was at least ‘good’ (BBB) and the collateral ‘high’. |
| --- | --- |

(50)

Apart from assessing the analysis performed by the IDA prior to the investment, the Commission has also analysed whether the interest rate on the bonds was in line with the applicable reference rate. The interest rate at which Nauta’s bonds were acquired by the IDA amounted to 5,15 % in the first year and 5,42 % in the second year, i.e. effectively 5,28 % p.a. Given that the base rate for Poland in November 2009 amounted to 4,53 %, the rate accepted by the IDA for the investment in Nauta's bonds would be higher than the applicable reference rate (composed of the base rate and relevant margin) provided that the rating of Nauta when the measure was applied was at least ‘good’ (BBB) and the collateral ‘high’.

Nauta's rating

Nauta's rating

| (51) | The Polish authorities could not communicate to the Commission Nauta’s contemporaneous credit rating as the company did not have any interest-bearing debt when the bonds were issued. Therefore, the Commission compared the rating Nauta could have obtained with the rating attributed by the IDA to another Polish shipyard (Crist) prior to a transaction in 2010, which had been previously assessed by the Commission (11). The Polish authorities argued that the situation of Nauta was similar to the situation of Crist and therefore Nauta could have received the same rating. |
| --- | --- |

(51)

The Polish authorities could not communicate to the Commission Nauta’s contemporaneous credit rating as the company did not have any interest-bearing debt when the bonds were issued. Therefore, the Commission compared the rating Nauta could have obtained with the rating attributed by the IDA to another Polish shipyard (Crist) prior to a transaction in 2010, which had been previously assessed by the Commission (11). The Polish authorities argued that the situation of Nauta was similar to the situation of Crist and therefore Nauta could have received the same rating.

11

| (52) | The Commission first notes that Nauta's main market, the ship repair market, had good growth prospects. Like Crist, Nauta had been present on the market for a long time and had an established customer network and competitive position. |
| --- | --- |

(52)

The Commission first notes that Nauta's main market, the ship repair market, had good growth prospects. Like Crist, Nauta had been present on the market for a long time and had an established customer network and competitive position.

| (53) | Secondly, although Crist reported higher net profits in the 3-year period prior to the transaction, Nauta recorded better profitability than Crist, as measured by ROA and ROS, during that period. |
| --- | --- |

(53)

Secondly, although Crist reported higher net profits in the 3-year period prior to the transaction, Nauta recorded better profitability than Crist, as measured by ROA and ROS, during that period.

| (54) | Thirdly, Crist was highly indebted while Nauta did not have any interest-bearing debt, therefore the risk of default of the latter was lower. In addition Nauta had at the time of the transaction a significant cash surplus of more than PLN 34 million whereas Crist's cash surplus was less than PLN 9 million. |
| --- | --- |

(54)

Thirdly, Crist was highly indebted while Nauta did not have any interest-bearing debt, therefore the risk of default of the latter was lower. In addition Nauta had at the time of the transaction a significant cash surplus of more than PLN 34 million whereas Crist's cash surplus was less than PLN 9 million.

| (55) | Fourthly, as discussed below, in both cases the value of the collateral covered the risk of the financing with a Loss Given Default (LGD) of between 0 and 30 %. |
| --- | --- |

(55)

Fourthly, as discussed below, in both cases the value of the collateral covered the risk of the financing with a Loss Given Default (LGD) of between 0 and 30 %.

| (56) | In the light of the above, the Commission considers that it was not unreasonable for the IDA to consider that Nauta’s rating in 2009 could be assessed as similar to the rating of Crist, which was assessed by the IDA as BBB. |
| --- | --- |

(56)

In the light of the above, the Commission considers that it was not unreasonable for the IDA to consider that Nauta’s rating in 2009 could be assessed as similar to the rating of Crist, which was assessed by the IDA as BBB.

Value of the collateral

Value of the collateral

| (57) | As regards the value of the collateral, Poland claimed that it should be assessed as ‘high’. A high value of collateral should represent a LGD value of between 0 and 30 %. As the transaction’s nominal value was PLN 120 million, the collateralisation would be high if the value of the collateral provided corresponded to a range between PLN 84 million and PLN 120 million. |
| --- | --- |

(57)

As regards the value of the collateral, Poland claimed that it should be assessed as ‘high’. A high value of collateral should represent a LGD value of between 0 and 30 %. As the transaction’s nominal value was PLN 120 million, the collateralisation would be high if the value of the collateral provided corresponded to a range between PLN 84 million and PLN 120 million.

| (58) | The only ex ante appraisal of Nauta’s land available to the IDA indicated a price of PLN [> 168] million on the basis of the assumption that the land could be used for commercial purposes, as envisaged by the city of Gdynia in its approved urban development study. This appraisal had been prepared by [...], a certified surveyor using the comparative method. This is one of the generally accepted methods for valuing land and is provided for in Polish law. The Commission notes that the valuation was based on similar transactions and that the surveyor was aware that similar values per square metre had been achieved in sales of neighbouring plots of land. |
| --- | --- |

(58)

The only ex ante appraisal of Nauta’s land available to the IDA indicated a price of PLN [> 168] million on the basis of the assumption that the land could be used for commercial purposes, as envisaged by the city of Gdynia in its approved urban development study. This appraisal had been prepared by [...], a certified surveyor using the comparative method. This is one of the generally accepted methods for valuing land and is provided for in Polish law. The Commission notes that the valuation was based on similar transactions and that the surveyor was aware that similar values per square metre had been achieved in sales of neighbouring plots of land.

ex ante

| (59) | As the evaluation was based on the classification of the land as ‘commercial’, the Commission also analysed whether that assumption was founded. In that respect, the Commission takes note of the judgment of the Polish Supreme Administrative Court of 6 August 2009 which confirms that the urban development study prepared by the city of Gdynia constituted an important stage in amending the local development plan. The Court stated that administrative decisions such as construction permits issued for the land covered by the study should not be incompatible with the findings of that study. The study provided for the non-industrial use of Nauta's land. |
| --- | --- |

(59)

As the evaluation was based on the classification of the land as ‘commercial’, the Commission also analysed whether that assumption was founded. In that respect, the Commission takes note of the judgment of the Polish Supreme Administrative Court of 6 August 2009 which confirms that the urban development study prepared by the city of Gdynia constituted an important stage in amending the local development plan. The Court stated that administrative decisions such as construction permits issued for the land covered by the study should not be incompatible with the findings of that study. The study provided for the non-industrial use of Nauta's land.

| (60) | The Commission also notes that in the sales of the plots of land bordering Nauta’s land the prices achieved corresponded to the value of non-industrial land. |
| --- | --- |

(60)

The Commission also notes that in the sales of the plots of land bordering Nauta’s land the prices achieved corresponded to the value of non-industrial land.

| (61) | However, in view of the fact that the process of adopting the development plan had not been completed, the Commission considers that a hypothetical private investor would probably base its assessment not on the full value of the land after the change in the local development plan, but on a value that could be achieved quickly. The Commission notes that in order to establish a fire sale value for similar land in Gdynia the independent surveyors applied a coefficient of 0,5 to the market value (12). Whereas this ratio appears conservative, if it was applied to the land of Nauta it would still result in a value of PLN [> 84] million. Thus, even given very prudent assumptions, the LGD would be below 30 % and the collateral should be considered as high. |
| --- | --- |

(61)

However, in view of the fact that the process of adopting the development plan had not been completed, the Commission considers that a hypothetical private investor would probably base its assessment not on the full value of the land after the change in the local development plan, but on a value that could be achieved quickly. The Commission notes that in order to establish a fire sale value for similar land in Gdynia the independent surveyors applied a coefficient of 0,5 to the market value (12). Whereas this ratio appears conservative, if it was applied to the land of Nauta it would still result in a value of PLN [> 84] million. Thus, even given very prudent assumptions, the LGD would be below 30 % and the collateral should be considered as high.

12

| (62) | The Commission therefore concludes that the collateral accepted by the IDA was ‘high’. |
| --- | --- |

(62)

The Commission therefore concludes that the collateral accepted by the IDA was ‘high’.

Conclusion on the first measure

Conclusion on the first measure

| (63) | The Commission concludes that the assumptions underlying the analysis of the financial standing of Nauta performed prior to the investment were reasonable and that the results of this analysis justified the conclusion that the proposed interest rate on the bonds guaranteed a market-conform risk-adjusted return. |
| --- | --- |

(63)

The Commission concludes that the assumptions underlying the analysis of the financial standing of Nauta performed prior to the investment were reasonable and that the results of this analysis justified the conclusion that the proposed interest rate on the bonds guaranteed a market-conform risk-adjusted return.

| (64) | Additionally, according to the reference rate Communication, considering a BBB rating, the high collateralisation and the reference rate of 4,53 % for Poland in November 2009, the bonds which the IDA acquired in 2009 should have been subject to an interest rate of 5,28 % (4,53 % + 75 bps), which is the effective rate actually accepted by the IDA. |
| --- | --- |

(64)

Additionally, according to the reference rate Communication, considering a BBB rating, the high collateralisation and the reference rate of 4,53 % for Poland in November 2009, the bonds which the IDA acquired in 2009 should have been subject to an interest rate of 5,28 % (4,53 % + 75 bps), which is the effective rate actually accepted by the IDA.

| (65) | The first measure therefore does not entail an advantage for Nauta. |
| --- | --- |

(65)

The first measure therefore does not entail an advantage for Nauta.

| (66) | The study conducted by [...] 3 years after the transaction, which shows the considerable profitability of the IDA’s investment in Nauta bonds is not decisive in view of its ex post nature, but confirms this assessment. |
| --- | --- |

(66)

The study conducted by [...] 3 years after the transaction, which shows the considerable profitability of the IDA’s investment in Nauta bonds is not decisive in view of its ex post nature, but confirms this assessment.

ex post

The second measure

The second measure

| (67) | In line with the private investor test the Commission has analysed whether a hypothetical private creditor would have agreed to the extension of the bonds' maturity until November 2013. The Commission compared the expected return in two scenarios (1) forced redemption of the bonds in 2011 and (2) redemption in 2013. |
| --- | --- |

(67)

In line with the private investor test the Commission has analysed whether a hypothetical private creditor would have agreed to the extension of the bonds' maturity until November 2013. The Commission compared the expected return in two scenarios (1) forced redemption of the bonds in 2011 and (2) redemption in 2013.

| (68) | The Commission observes that in the first scenario the expected return would be equal to the value of the collateral. As mentioned in recital 61 above, a private creditor would probably base its assessment not on the full value of the land but on a value that could be achieved quickly, i.e. PLN [> 84] million. |
| --- | --- |

(68)

The Commission observes that in the first scenario the expected return would be equal to the value of the collateral. As mentioned in recital 61 above, a private creditor would probably base its assessment not on the full value of the land but on a value that could be achieved quickly, i.e. PLN [> 84] million.

| (69) | In the second scenario the expected return equals the full nominal value of the bonds, i.e. PLN 120 million plus interest of 8,46 % p.a. for 2 years (the interest applicable in this case equalled 1M WIBOR plus 3,7 %, which for the WIBOR in December 2011 resulted in a total interest rate of 8,46 %). The Commission notes that the expected return would be higher if the redemption period is extended until 2013. Even if Nauta defaulted in 2013 the collateral's value at that time is likely to be higher than in 2011. Firstly, the quality of the collateral was improved by adding a new property. The total value thus reached an estimated PLN [> 190] million, as appraised by the certified surveyor. Secondly, the completion of the administrative procedures to change the local development plan (or progress in that direction) should lead to an increase in the price towards the full commercial value of the land as legal uncertainty for potential investors decreases. |
| --- | --- |

(69)

In the second scenario the expected return equals the full nominal value of the bonds, i.e. PLN 120 million plus interest of 8,46 % p.a. for 2 years (the interest applicable in this case equalled 1M WIBOR plus 3,7 %, which for the WIBOR in December 2011 resulted in a total interest rate of 8,46 %). The Commission notes that the expected return would be higher if the redemption period is extended until 2013. Even if Nauta defaulted in 2013 the collateral's value at that time is likely to be higher than in 2011. Firstly, the quality of the collateral was improved by adding a new property. The total value thus reached an estimated PLN [> 190] million, as appraised by the certified surveyor. Secondly, the completion of the administrative procedures to change the local development plan (or progress in that direction) should lead to an increase in the price towards the full commercial value of the land as legal uncertainty for potential investors decreases.

| (70) | It should also be taken into account that at the time of the initially planned bond redemption, the IDA was already the owner of Nauta and, as such, was also interested in maximising the return from the capital investment. Forced redemption in 2011 could undermine the viability of the overall strategy based on the acquisition of new assets and transfer of the business to a new location and lead to a decrease in the value of the whole company. |
| --- | --- |

(70)

It should also be taken into account that at the time of the initially planned bond redemption, the IDA was already the owner of Nauta and, as such, was also interested in maximising the return from the capital investment. Forced redemption in 2011 could undermine the viability of the overall strategy based on the acquisition of new assets and transfer of the business to a new location and lead to a decrease in the value of the whole company.

Conclusion on the second measure

Conclusion on the second measure

| (71) | In the light of the above, the Commission considers that a hypothetical private creditor would have preferred to agree to the extension of the bonds' maturity rather than forcing immediate redemption. The second measure therefore does not entail an advantage for Nauta. |
| --- | --- |

(71)

In the light of the above, the Commission considers that a hypothetical private creditor would have preferred to agree to the extension of the bonds' maturity rather than forcing immediate redemption. The second measure therefore does not entail an advantage for Nauta.

1.2.   CONCLUSION ON THE ADVANTAGE

| (72) | On the basis of the new elements put forward by the Polish authorities and in view of the above findings, the Commission concludes that the company did not derive any undue advantage from the conditions under which the bonds were acquired by the IDA in 2009 and from the extension of the bonds' maturity in 2011. |
| --- | --- |

(72)

On the basis of the new elements put forward by the Polish authorities and in view of the above findings, the Commission concludes that the company did not derive any undue advantage from the conditions under which the bonds were acquired by the IDA in 2009 and from the extension of the bonds' maturity in 2011.

| (73) | In view of the fact that the elements indicating the existence of state aid within the meaning of Article 107(1) TFEU are cumulative, the absence of any one of them is decisive. There is therefore no need to analyse the other elements identified in recital 41 above. |
| --- | --- |

(73)

In view of the fact that the elements indicating the existence of state aid within the meaning of Article 107(1) TFEU are cumulative, the absence of any one of them is decisive. There is therefore no need to analyse the other elements identified in recital 41 above.

HAS ADOPTED THIS DECISION:

Article 1

The measure which the Republic of Poland has implemented in favour of Nauta S.A. in the form of acquisition of bonds worth PLN 120 million at an effective interest rate of 5,28 % in 2009-2011 and 8,46 % in 2011-2013 does not constitute state aid within the meaning of Article 107(1) of the Treaty on the Functioning of the European Union.

Article 2

This Decision is addressed to the Republic of Poland.

Done at Brussels, 20 March 2013.

For the Commission

Joaquín ALMUNIA

Vice-President

---

(1)  
  OJ C 213, 19.7.2012, p. 30.

1

(2)  Commission Decision of 6 November 2008 on State aid C 19/05 (ex N 203/05) granted by Poland to Stocznia Szczecińska (OJ L 5, 8.1.2010, p. 1), and Commission Decision of 6 November 2008 on State aid C 17/05 (ex N 194/05 and PL 34/04) granted by Poland to Stocznia Gdynia (OJ L 33, 4.2.2010, p. 1).

2

(3)  See footnote 1.

3

(*1)  Business secret.

*1

(4)  Nauta's value was estimated at PLN [90-150] million in an expert evaluation dated April 2009 and at PLN [90-150] million in an update on 21 April 2010.

4

(5)  EUR 1 = PLN 4 approx.

5

(6)  The remaining 6,85 % of share capital belonged to the Treasury. On 30 September 2010 the IDA transferred its stake in Nauta to its wholly owned subsidiary MS Investment Fund (‘MS TFI’). On 25 October 2010 MS TFI transferred the shares to its sub-fund MARS Investment Fund. As a result of those transactions the IDA remains the majority shareholder in Nauta. The current minority shareholders are Nauta's employees (3,19 %) and the Treasury (3,66 %).

6

(7)  The proceeds from the bond issue were intended to cover not just the purchase of the assets but also their adaptation and modernisation deemed necessary before Nauta could move its operations to a new location. The value of the bonds was higher than the value of the assets acquired to provide for this additional expenditure.

7

(8)  Warsaw Interbank Offered Rate.

8

(9)  
  OJ C 14 of 19.1.2008, p. 6.

9

(10)  Commission Decision C(2012) 5057 final of 25 July 2012 on the State aid SA.33114 (2012/C) (ex. 2011/NN) Alleged aid to CRIST Shipyard (OJ L 12, 16.1.2013, p. 38-50).

10

(11)  See footnote 10.

11

(12)  Valuation of land belonging to Gdynia Shipyard dated 4 March 2009.

12

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| 26.10.2013 | EN | Official Journal of the European Union | L 284/36 |
| --- | --- | --- | --- |

26.10.2013

EN

Official Journal of the European Union

L 284/36

---

COMMISSION IMPLEMENTING DECISION

of 25 October 2013

on the approval of the Bosch system for navigation-based preconditioning of the battery state of charge for hybrid vehicles as an innovative technology for reducing CO2 emissions from passenger cars pursuant to Regulation (EC) No 443/2009 of the European Parliament and of the Council

(Text with EEA relevance)

(2013/529/EU)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EC) No 443/2009 of the European Parliament and of the Council of 23 April 2009 setting emissions performance standards for new passenger cars as part of the Community’s integrated approach to reduce CO2 emissions from light-duty vehicles (1), and in particular Article 12(4) thereof,

Whereas:

| (1) | The supplier Robert Bosch Car Multimedia GmbH (the ‘Applicant’) submitted an application for the approval of a system for navigation-based preconditioning of the battery state of charge for hybrid vehicles as an innovative technology on 29 January 2013. The completeness of the application was assessed in accordance with Article 4 of Commission Implementing Regulation (EU) No 725/2011 (2). The application was found to be complete and the period granted to the Commission for its assessment of the application therefore started on the day after the receipt of the application, i.e. 30 January 2013. |
| --- | --- |

(1)

The supplier Robert Bosch Car Multimedia GmbH (the ‘Applicant’) submitted an application for the approval of a system for navigation-based preconditioning of the battery state of charge for hybrid vehicles as an innovative technology on 29 January 2013. The completeness of the application was assessed in accordance with Article 4 of Commission Implementing Regulation (EU) No 725/2011 (2). The application was found to be complete and the period granted to the Commission for its assessment of the application therefore started on the day after the receipt of the application, i.e. 30 January 2013.

| (2) | The application has been assessed in accordance with Article 12 of Regulation (EC) No 443/2009, Implementing Regulation (EU) No 725/2011 and the Technical Guidelines for the preparation of applications for the approval of innovative technologies pursuant to Regulation (EC) No 443/2009 (the Technical Guidelines) (3). |
| --- | --- |

(2)

The application has been assessed in accordance with Article 12 of Regulation (EC) No 443/2009, Implementing Regulation (EU) No 725/2011 and the Technical Guidelines for the preparation of applications for the approval of innovative technologies pursuant to Regulation (EC) No 443/2009 (the Technical Guidelines) (3).

| (3) | The application refers to a system for controlling the state of charge of a battery in a hybrid electric vehicle through a navigation system that continuously monitors the geospatial positioning of the vehicle and provides information on the slope profile of the driving route in order to estimate recuperation potentials on the route and to adapt the state of charge so that maximal energy utilisation and recuperation is realised. More precisely, when a vehicle goes uphill the electricity from the battery may be used to the maximum extent possible, thus achieving a higher degree of battery electricity utilisation compared to a vehicle with a conventional state of battery charge strategy. When the vehicle goes downhill the energy is used to charge the battery. In order to be eligible as an eco-innovation the system should be permanently active as part of the powertrain operating strategy. |
| --- | --- |

(3)

The application refers to a system for controlling the state of charge of a battery in a hybrid electric vehicle through a navigation system that continuously monitors the geospatial positioning of the vehicle and provides information on the slope profile of the driving route in order to estimate recuperation potentials on the route and to adapt the state of charge so that maximal energy utilisation and recuperation is realised. More precisely, when a vehicle goes uphill the electricity from the battery may be used to the maximum extent possible, thus achieving a higher degree of battery electricity utilisation compared to a vehicle with a conventional state of battery charge strategy. When the vehicle goes downhill the energy is used to charge the battery. In order to be eligible as an eco-innovation the system should be permanently active as part of the powertrain operating strategy.

| (4) | The Commission finds that the information provided in the application demonstrates that the conditions and criteria referred to in Article 12 of Regulation (EC) No 443/2009 and in Articles 2 and 4 of Implementing Regulation (EU) No 725/2011 have been met. |
| --- | --- |

(4)

The Commission finds that the information provided in the application demonstrates that the conditions and criteria referred to in Article 12 of Regulation (EC) No 443/2009 and in Articles 2 and 4 of Implementing Regulation (EU) No 725/2011 have been met.

| (5) | The Applicant has demonstrated that the market penetration in 2009 of technologies of the kind described in the application did not exceed the threshold specified in Article 2(2)(a) of Implementing Regulation (EU) No 725/2011. This claim is also supported by the accompanying verification report. On that basis, the Commission finds that the system for navigation-based preconditioning of the battery state of charge for hybrid vehicles provided by the Applicant should be considered meeting the eligibility criterion set out in Article 2(2)(a) of Implementing Regulation (EU) No 725/2011. |
| --- | --- |

(5)

The Applicant has demonstrated that the market penetration in 2009 of technologies of the kind described in the application did not exceed the threshold specified in Article 2(2)(a) of Implementing Regulation (EU) No 725/2011. This claim is also supported by the accompanying verification report. On that basis, the Commission finds that the system for navigation-based preconditioning of the battery state of charge for hybrid vehicles provided by the Applicant should be considered meeting the eligibility criterion set out in Article 2(2)(a) of Implementing Regulation (EU) No 725/2011.

| (6) | In order to determine the CO2 savings that the innovative technology will deliver when fitted to a vehicle, it is necessary to define the baseline vehicle against which the efficiency of the vehicle equipped with the innovative technology should be compared as provided for in Articles 5 and 8 of Implementing Regulation (EU) No 725/2011. The Commission finds that the baseline vehicle should be identical to the eco-innovation vehicle without the innovative technology activated. |
| --- | --- |

(6)

In order to determine the CO2 savings that the innovative technology will deliver when fitted to a vehicle, it is necessary to define the baseline vehicle against which the efficiency of the vehicle equipped with the innovative technology should be compared as provided for in Articles 5 and 8 of Implementing Regulation (EU) No 725/2011. The Commission finds that the baseline vehicle should be identical to the eco-innovation vehicle without the innovative technology activated.

| (7) | The Applicant has provided a comprehensive methodology for testing the CO2 reductions. In order to demonstrate the CO2 saving effect of the technology, a testing methodology has been defined that reflects both speed and road slope profiles that are characteristic of European driving patterns and itineraries. The Applicant has derived the road slope profiles from information gathered from extensive real life test tracks and road slope data from across the EU. In order to provide the required representativeness, the road slope profiles have been paired with speed profiles that are close to the NEDC speed profile. For the lower speeds there are differences, but these lead to conservative values for the CO2 emissions benefits of the innovative technology. The reference test cycle should be used for a set of roller dynamometer tests with activation and deactivation of the innovative technology. The Applicant has also calculated and demonstrated the temporal share of the technology usage in normal operation conditions (Usage Factor). The Commission finds that the test methodology and the reference test cycle provided by the Applicant is capable of demonstrating in a realistic manner the CO2 emissions benefits of the innovative technology with strong statistical significance in accordance with Article 6 of Implementing Regulation (EU) No 725/2011. |
| --- | --- |

(7)

The Applicant has provided a comprehensive methodology for testing the CO2 reductions. In order to demonstrate the CO2 saving effect of the technology, a testing methodology has been defined that reflects both speed and road slope profiles that are characteristic of European driving patterns and itineraries. The Applicant has derived the road slope profiles from information gathered from extensive real life test tracks and road slope data from across the EU. In order to provide the required representativeness, the road slope profiles have been paired with speed profiles that are close to the NEDC speed profile. For the lower speeds there are differences, but these lead to conservative values for the CO2 emissions benefits of the innovative technology. The reference test cycle should be used for a set of roller dynamometer tests with activation and deactivation of the innovative technology. The Applicant has also calculated and demonstrated the temporal share of the technology usage in normal operation conditions (Usage Factor). The Commission finds that the test methodology and the reference test cycle provided by the Applicant is capable of demonstrating in a realistic manner the CO2 emissions benefits of the innovative technology with strong statistical significance in accordance with Article 6 of Implementing Regulation (EU) No 725/2011.

| (8) | The Commission finds that the Applicant has demonstrated satisfactorily that the emission reduction achieved by the innovative technology is at least 1 g CO2/km for hybrid electric vehicles (HEV/PHEVs) as defined in Article 2(16) of Commission Regulation (EC) No 692/2008 (4) with a mass in running order of 1 650 kg or more. For vehicles with a mass in running order below 1 650 kg, it has not been demonstrated that the savings are sufficiently high to meet the 1g CO2/km threshold. |
| --- | --- |

(8)

The Commission finds that the Applicant has demonstrated satisfactorily that the emission reduction achieved by the innovative technology is at least 1 g CO2/km for hybrid electric vehicles (HEV/PHEVs) as defined in Article 2(16) of Commission Regulation (EC) No 692/2008 (4) with a mass in running order of 1 650 kg or more. For vehicles with a mass in running order below 1 650 kg, it has not been demonstrated that the savings are sufficiently high to meet the 1g CO2/km threshold.

| (9) | Since the CO2 saving effects of the technology in question cannot be determined using the CO2 emissions type approval test referred to in Regulation (EC) No 715/2007 of the European Parliament and of the Council (5) and Regulation (EC) No 692/2008, the Commission is satisfied that the technology is not covered by the standard test cycle in accordance with Article 12(2)(c) of Regulation (EC) No 443/2009. |
| --- | --- |

(9)

Since the CO2 saving effects of the technology in question cannot be determined using the CO2 emissions type approval test referred to in Regulation (EC) No 715/2007 of the European Parliament and of the Council (5) and Regulation (EC) No 692/2008, the Commission is satisfied that the technology is not covered by the standard test cycle in accordance with Article 12(2)(c) of Regulation (EC) No 443/2009.

| (10) | The Commission finds that the verification report has been prepared by TÜV SÜd Automotive GmbH which is an independent and certified body and that the report supports the findings set out in the application. |
| --- | --- |

(10)

The Commission finds that the verification report has been prepared by TÜV SÜd Automotive GmbH which is an independent and certified body and that the report supports the findings set out in the application.

| (11) | Against that background, the Commission finds that no objections should be raised as regards the approval of the innovative technology in question. |
| --- | --- |

(11)

Against that background, the Commission finds that no objections should be raised as regards the approval of the innovative technology in question.

| (12) | Any manufacturer wishing to benefit from a reduction of its average specific CO2 emissions for the purpose of meeting its specific emissions target by means of the CO2 savings from the use of the innovative technology approved by this Decision, should in accordance with Article 11(1) of Implementing Regulation (EU) No 725/2011, refer to this Decision in its application for an EC type-approval certificate for the vehicles concerned, |
| --- | --- |

(12)

Any manufacturer wishing to benefit from a reduction of its average specific CO2 emissions for the purpose of meeting its specific emissions target by means of the CO2 savings from the use of the innovative technology approved by this Decision, should in accordance with Article 11(1) of Implementing Regulation (EU) No 725/2011, refer to this Decision in its application for an EC type-approval certificate for the vehicles concerned,

HAS ADOPTED THIS DECISION:

Article 1

1.   The use of the Bosch system for navigation-based preconditioning of the battery state of charge for hybrid vehicles is approved as an innovative technology within the meaning of Article 12 of Regulation (EC) No 443/2009 for the use on M1 hybrid electric vehicles with a mass in running order of 1 650 kg or more.

2.   The CO2 emissions reduction from the use of the Bosch system for navigation-based preconditioning of battery state of charge for hybrid vehicles referred to in paragraph 1 shall be determined using the methodology set out in the Annex.

Article 2

This Decision shall enter into force on the 20th day following that of its publication in the Official Journal of the European Union.

Done at Brussels, 25 October 2013.

For the Commission

The President

José Manuel BARROSO

---

(1)  
  OJ L 140, 5.6.2009, p. 1.

1

(2)  Commission Implementing Regulation (EU) No 725/2011 of 25 July 2011 establishing a procedure for the approval and certification of innovative technologies for reducing CO2 emissions from passenger cars pursuant to Regulation (EC) No 443/2009 of the European Parliament and of the Council (OJ L 194, 26.7.2011, p. 19).

2

2

(3)  http://ec.europa.eu/clima/policies/transport/vehicles/cars/docs/guidelines_en.pdf

3

(4)  Commission Regulation (EC) No 692/2008 of 18 July 2008 of implementing and amending Regulation (EC) No 715/2007 of the European Parliament and of the Council on type-approval of motor vehicles with respect to emissions from light passenger and commercial vehicles (euro 5 and euro 6) and on access to vehicle repair and maintenance information (OJ L 199, 28.7.2008, p. 1).

4

(5)  Regulation (EC) No 715/2007 of the European Parliament and of the Council of 20 June 2007 on type approval of motor vehicles with respect to emissions from light passenger and commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance information (OJ L 171, 29.6.2007, p. 1).

5

---

ANNEX

THE TESTING METHODOLOGY, FORMULAS AND REQUIREMENTS ON THE VEHICLE SYSTEM

1.   Introduction

In order to determine the CO2 reductions that can be attributed to the use of the Bosch system for a navigation-based preconditioning of battery state of charge for hybrid vehicles in an M1 vehicle with a mass in running order of 1 650 kg or more, it is necessary to establish the following:

| (1) | the testing conditions; |
| --- | --- |

(1)

the testing conditions;

| (2) | the testing procedure; |
| --- | --- |

(2)

the testing procedure;

| (3) | the formulae; |
| --- | --- |

(3)

the formulae;

| (4) | eco-innovation code to be entered into type approval documentation. |
| --- | --- |

(4)

eco-innovation code to be entered into type approval documentation.

Appendix: The test sequence parameters

2.   The testing conditions

The following conditions shall be met:

| (a) | Eco-innovation vehicle: A vehicle with the innovative technology activated. The navigation system of the innovative technology has to be able to use the GPS-time data specified in Table 2 of the Appendix for performing the test cycle. |
| --- | --- |

(a)

Eco-innovation vehicle: A vehicle with the innovative technology activated. The navigation system of the innovative technology has to be able to use the GPS-time data specified in Table 2 of the Appendix for performing the test cycle.

| (b) | Baseline vehicle: A vehicle identical to the eco-innovation vehicle with the innovative technology deactivated. This deactivation can be established by not providing GPS-time data to the navigation system. For the purpose of the roller bench test, it must be possible to activate and deactivate the usage of the innovative technology (1). |
| --- | --- |

(b)

Baseline vehicle: A vehicle identical to the eco-innovation vehicle with the innovative technology deactivated. This deactivation can be established by not providing GPS-time data to the navigation system. For the purpose of the roller bench test, it must be possible to activate and deactivate the usage of the innovative technology (1).

| (c) | The roller test bench shall be able to test hybrid electric vehicles (PHEV/HEV) and shall be able to support road slope profiles. Given the variety of hybrid powertrain architectures, a four wheel enabled test bench is required. |
| --- | --- |

(c)

The roller test bench shall be able to test hybrid electric vehicles (PHEV/HEV) and shall be able to support road slope profiles. Given the variety of hybrid powertrain architectures, a four wheel enabled test bench is required.

3.   The testing procedure

The emissions of CO2, fuel consumption and electric energy consumption of the tested vehicles are to be measured in accordance with UN/ECE Regulation No 101. Only the speed profiles and the test bench settings shall be modified according to the following:

Test bench

| — | The slope-time data specified in Table 1 in the Appendix shall be used as control input for the roller test bench. |
| --- | --- |

—

The slope-time data specified in Table 1 in the Appendix shall be used as control input for the roller test bench.

| — | The speed-time data specified in Table 1 shall be used as instructions for the test driver for performing the test. The speed and time tolerances shall be in accordance with paragraph 1.4 of Annex 7 to UN/ECE Regulation No 101. |
| --- | --- |

—

The speed-time data specified in Table 1 shall be used as instructions for the test driver for performing the test. The speed and time tolerances shall be in accordance with paragraph 1.4 of Annex 7 to UN/ECE Regulation No 101.

Pre-conditioning of the vehicle

One complete test cycle shall be performed, with the innovative technology deactivated to reach the standard hot testing conditions of engine, electric motor and battery with regard to temperatures and state of charge, i.e. a state of charge of 50–60 percent.

Navigation system

During the test of the eco-innovation vehicle, the navigation system has to simulate the GPS position of the vehicle using the GPS–time data provided in Table 2 in the Appendix using one of the following methodologies:

| (a) | The GPS-time data is provided to the navigation system using a data carrier (e.g. SD-Card, USB-Stick, DVD) plugged into the navigation device. The GPS data stored into the data carrier shall be as a text data in a file (e.g.‘.csv’) or as a file format comprehensibly generated from the GPS system. |
| --- | --- |

(a)

The GPS-time data is provided to the navigation system using a data carrier (e.g. SD-Card, USB-Stick, DVD) plugged into the navigation device. The GPS data stored into the data carrier shall be as a text data in a file (e.g.‘.csv’) or as a file format comprehensibly generated from the GPS system.

| (b) | The GPS-time data is used as input for a GPS-Signal Generator that is part of the roller dynamometer setting. The GPS-Signal Generator and the roller dynamometer shall be synchronized on a time basis. |
| --- | --- |

(b)

The GPS-time data is used as input for a GPS-Signal Generator that is part of the roller dynamometer setting. The GPS-Signal Generator and the roller dynamometer shall be synchronized on a time basis.

Executing the tests

To synchronise the roller dynamometer movement with the output of the navigation system, both systems (test bench and the navigation system) have to be started at the same point in time (± 1 s).

Number of tests

The complete test procedure on the test bench shall be repeated at least two times. The arithmetic means of the CO2 emissions from the eco-innovation vehicle, and of the baseline vehicle and the respective variation coefficients of the means shall be calculated. Further test repetitions on the dynamometer are required until the variation coefficients of both arithmetic means are below 1 %.

4.   Formulae

| 1. | The formula to calculate the CO2 savings of the eco-innovation is:






  Formula (1) | |
| --- | --- | --- |

1.

Formula (1)

Formula

Where:

| CCO2 | = | CO2 savings [g CO2/km] |
| --- | --- | --- |
| UF | = | 0,15 (temporal share of the technology usage in normal operation conditions) |
| BMC | = | CO2 emissions of the baseline vehicle using the reference test cycle [g CO2/km] |
| EMC | = | CO2 emissions of the eco-innovation vehicle using the reference test cycle [g CO2/km] |

CCO2

=

CO2 savings [g CO2/km]

UF

=

0,15 (temporal share of the technology usage in normal operation conditions)

BMC

=

CO2 emissions of the baseline vehicle using the reference test cycle [g CO2/km]

EMC

=

CO2 emissions of the eco-innovation vehicle using the reference test cycle [g CO2/km]

The arithmetic means of the CO2 emissions shall be rounded to 1 decimal place.

| 2. | The formula to calculate the variation coefficient of the mean is:






  Formula (2) | |
| --- | --- | --- |

2.

Formula (2)

Formula

Where:

| cv | = | variation coefficient; |
| --- | --- | --- |
| | = | standard deviation of arithmetic mean [g CO2/km] |
| | = | arithmetic mean for BMC and EMC [g CO2/km] |

cv

=

variation coefficient;

Formula

=

standard deviation of arithmetic mean [g CO2/km]

Formula

=

arithmetic mean for BMC and EMC [g CO2/km]

| 3. | The formula to calculate the standard deviation of the arithmetic mean is:






  Formula (3) | |
| --- | --- | --- |

3.

Formula (3)

Formula

Where:

| | = | standard deviation of arithmetic mean [g CO2/km] |
| --- | --- | --- |
| xi | = | measurement value [g CO2/km] |
| | = | arithmetic mean [g CO2/km] |
| N | = | number of measurements. |

Formula

=

standard deviation of arithmetic mean [g CO2/km]

xi

=

measurement value [g CO2/km]

Formula

=

arithmetic mean [g CO2/km]

N

=

number of measurements.

5.   Eco-innovation code to be entered into type approval documentation

For the purposes of determining the general eco-innovation code to be used in the relevant type approval documents in accordance with Annexes I, VIII and IX to Directive 2007/46/EC of the European Parliament and of the Council (2), the individual code to be used for the innovative technology approved through this Decision shall be ‘4’.

For example, the code of the eco-innovation in the case of eco-innovation savings certified by the German type approval authority shall be ‘e1 4’.

---

(1)  This condition shall only apply for the test. Under normal driving conditions the innovative technology shall always be activated.

(2)  Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007 establishing a framework for the approval of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles (Framework Directive) (OJ L 263, 9.10.2007, p. 1).

Appendix

Test sequence parameters

Figure 1

Speed profile

Image 3

Figure 2

Slope time

Image 4

Table 1

Speed profile and slope-time

| Speed profile and slope time date |
| --- |
| Time in s | speed in km/h | slope in % | Time in s | speed in km/h | slope in % | Time in s | speed in km/h | slope in % | Time in s | speed in km/h | slope in % |
| 0 | 0,0 | 0,0 | | | | | | | | | |
| 1 | 0,0 | 0,0 | 51 | 58,1 | 0,4 | 101 | 75,9 | 0,5 | 151 | 79,8 | 0,4 |
| 2 | 0,0 | 0,0 | 52 | 60,8 | 0,3 | 102 | 75,6 | 0,4 | 152 | 80,1 | 0,3 |
| 3 | 0,0 | 0,0 | 53 | 63,3 | 0,2 | 103 | 75,5 | 0,3 | 153 | 80,5 | 0,2 |
| 4 | 0,0 | 0,0 | 54 | 65,6 | 0,2 | 104 | 75,1 | 0,5 | 154 | 80,8 | 0,2 |
| 5 | 0,0 | 0,0 | 55 | 67,6 | 0,2 | 105 | 74,9 | 0,8 | 155 | 81,1 | 0,4 |
| 6 | 0,0 | 0,0 | 56 | 69,3 | 0,3 | 106 | 74,7 | 0,8 | 156 | 81,4 | 0,7 |
| 7 | 0,0 | 0,0 | 57 | 70,7 | 0,3 | 107 | 74,5 | 0,6 | 157 | 81,7 | 0,8 |
| 8 | 0,0 | 0,0 | 58 | 71,8 | 0,2 | 108 | 74,4 | 0,5 | 158 | 81,8 | 0,6 |
| 9 | 0,0 | 0,0 | 59 | 72,8 | 0,1 | 109 | 74,3 | 0,4 | 159 | 82,0 | 0,4 |
| 10 | 0,0 | 0,0 | 60 | 73,8 | 0,1 | 110 | 74,3 | 0,4 | 160 | 82,1 | 0,3 |
| 11 | 0,0 | 0,0 | 61 | 74,7 | 0,1 | 111 | 74,2 | 0,5 | 161 | 82,1 | 0,2 |
| 12 | 0,0 | 0,0 | 62 | 75,5 | 0,0 | 112 | 74,2 | 0,8 | 162 | 82,2 | 0,2 |
| 13 | 0,0 | 0,0 | 63 | 76,1 | 0,0 | 113 | 74,3 | 0,8 | 163 | 82,3 | 0,4 |
| 14 | 0,0 | 0,0 | 64 | 76,6 | 0,0 | 114 | 74,5 | 0,6 | 164 | 82,3 | 0,7 |
| 15 | 0,0 | 0,0 | 65 | 77,0 | 0,0 | 115 | 74,9 | 0,5 | 165 | 82,3 | 0,8 |
| 16 | 0,0 | 0,0 | 66 | 77,3 | 0,0 | 116 | 75,3 | 0,4 | 166 | 82,3 | 0,6 |
| 17 | 0,0 | 0,0 | 67 | 77,5 | 0,1 | 117 | 75,7 | 0,3 | 167 | 82,2 | 0,4 |
| 18 | 0,0 | 0,0 | 68 | 77,6 | 0,2 | 118 | 76,2 | 0,5 | 168 | 82,2 | 0,3 |
| 19 | 0,0 | 0,0 | 69 | 77,6 | 0,3 | 119 | 76,7 | 0,8 | 169 | 82,3 | 0,2 |
| 20 | 0,0 | 0,0 | 70 | 77,8 | 0,7 | 120 | 77,2 | 0,8 | 170 | 82,1 | 0,2 |
| 21 | 0,0 | 0,0 | 71 | 77,6 | 0,8 | 121 | 77,7 | 0,6 | 171 | 81,9 | 0,4 |
| 22 | 0,0 | 0,0 | 72 | 77,5 | 0,6 | 122 | 78,2 | 0,4 | 172 | 81,8 | 0,7 |
| 23 | 0,0 | 0,0 | 73 | 77,3 | 0,5 | 123 | 78,6 | 0,3 | 173 | 81,6 | 0,8 |
| 24 | 0,0 | 0,0 | 74 | 77,1 | 0,3 | 124 | 78,9 | 0,3 | 174 | 81,5 | 0,6 |
| 25 | 0,1 | 0,0 | 75 | 77,0 | 0,3 | 125 | 79,2 | 0,4 | 175 | 81,3 | 0,5 |
| 26 | 0,1 | 0,0 | 76 | 76,9 | 0,4 | 126 | 79,5 | 0,7 | 176 | 81,2 | 0,4 |
| 27 | 0,1 | 0,0 | 77 | 76,8 | 0,7 | 127 | 79,7 | 0,8 | 177 | 81,0 | 0,5 |
| 28 | 0,2 | 0,0 | 78 | 76,8 | 0,8 | 128 | 79,9 | 0,6 | 178 | 80,9 | 0,8 |
| 29 | 0,3 | 0,0 | 79 | 76,8 | 0,6 | 129 | 80,1 | 0,4 | 179 | 80,7 | 0,8 |
| 30 | 0,4 | 0,0 | 80 | 76,9 | 0,5 | 130 | 80,2 | 0,3 | 180 | 80,7 | 0,6 |
| 31 | 0,6 | 0,0 | 81 | 77,1 | 0,3 | 131 | 80,3 | 0,2 | 181 | 80,6 | 0,5 |
| 32 | 0,8 | 0,0 | 82 | 77,4 | 0,3 | 132 | 80,4 | 0,3 | 182 | 80,6 | 0,5 |
| 33 | 1,2 | 0,0 | 83 | 77,4 | 0,4 | 133 | 80,4 | 0,4 | 183 | 80,6 | 0,6 |
| 34 | 1,7 | 0,0 | 84 | 77,6 | 0,7 | 134 | 80,2 | 0,7 | 184 | 80,7 | 1,0 |
| 35 | 2,5 | 0,0 | 85 | 77,7 | 0,8 | 135 | 80,1 | 0,8 | 185 | 80,8 | 1,1 |
| 36 | 3,5 | 0,0 | 86 | 77,7 | 0,6 | 136 | 79,8 | 0,6 | 186 | 80,8 | 0,8 |
| 37 | 5,0 | 0,0 | 87 | 77,6 | 0,4 | 137 | 79,6 | 0,4 | 187 | 80,9 | 0,6 |
| 38 | 7,2 | 0,0 | 88 | 77,6 | 0,3 | 138 | 79,3 | 0,3 | 188 | 81,0 | 0,4 |
| 39 | 10,3 | 0,0 | 89 | 77,7 | 0,3 | 139 | 79,0 | 0,3 | 189 | 81,1 | 0,4 |
| 40 | 14,2 | 0,0 | 90 | 77,5 | 0,5 | 140 | 78,7 | 0,4 | 190 | 81,2 | 0,6 |
| 41 | 18,4 | 0,0 | 91 | 77,4 | 0,8 | 141 | 78,5 | 0,8 | 191 | 81,4 | 1,0 |
| 42 | 22,8 | 0,0 | 92 | 77,3 | 0,8 | 142 | 78,4 | 0,8 | 192 | 81,6 | 1,0 |
| 43 | 27,3 | 0,0 | 93 | 77,1 | 0,6 | 143 | 78,3 | 0,6 | 193 | 81,9 | 0,7 |
| 44 | 31,9 | 0,1 | 94 | 77,0 | 0,5 | 144 | 78,3 | 0,4 | 194 | 82,2 | 0,5 |
| 45 | 36,4 | 0,1 | 95 | 76,9 | 0,3 | 145 | 78,3 | 0,3 | 195 | 82,5 | 0,3 |
| 46 | 40,5 | 0,2 | 96 | 76,8 | 0,3 | 146 | 78,5 | 0,3 | 196 | 82,9 | 0,2 |
| 47 | 44,5 | 0,2 | 97 | 76,7 | 0,5 | 147 | 78,7 | 0,4 | 197 | 83,2 | 0,2 |
| 48 | 48,3 | 0,3 | 98 | 76,5 | 0,8 | 148 | 78,9 | 0,7 | 198 | 83,6 | 0,3 |
| 49 | 51,9 | 0,5 | 99 | 76,4 | 0,8 | 149 | 79,2 | 0,8 | 199 | 83,8 | 0,5 |
| 50 | 55,2 | 0,5 | 100 | 76,1 | 0,6 | 150 | 79,5 | 0,6 | 200 | 84,0 | 0,6 |
| 201 | 84,2 | 0,5 | 256 | 83,3 | –2,1 | 311 | 43,8 | 0,3 | 366 | 60,2 | 2,7 |
| 202 | 84,2 | 0,5 | 257 | 83,1 | –2,1 | 312 | 43,8 | 1,0 | 367 | 60,1 | 2,7 |
| 203 | 84,3 | 0,5 | 258 | 82,9 | –1,6 | 313 | 44,0 | 1,8 | 368 | 59,9 | 2,6 |
| 204 | 84,3 | 0,5 | 259 | 82,7 | –1,2 | 314 | 44,2 | 2,7 | 369 | 59,6 | 2,7 |
| 205 | 84,2 | 0,4 | 260 | 82,5 | –1,0 | 315 | 44,4 | 3,2 | 370 | 59,5 | 2,9 |
| 206 | 84,2 | 0,3 | 261 | 82,4 | –1,3 | 316 | 44,5 | 3,7 | 371 | 59,4 | 2,5 |
| 207 | 84,1 | 0,3 | 262 | 82,1 | –2,1 | 317 | 44,3 | 4,2 | 372 | 59,4 | 1,9 |
| 208 | 84,1 | 0,3 | 263 | 81,9 | –3,9 | 318 | 43,7 | 4,7 | 373 | 59,3 | 1,5 |
| 209 | 84,1 | 0,2 | 264 | 81,7 | –3,8 | 319 | 42,6 | 5,3 | 374 | 59,0 | 1,3 |
| 210 | 84,1 | 0,2 | 265 | 81,4 | –2,8 | 320 | 40,9 | 6,0 | 375 | 58,7 | 1,3 |
| 211 | 84,1 | 0,2 | 266 | 81,2 | –1,9 | 321 | 38,5 | 6,4 | 376 | 58,0 | 1,1 |
| 212 | 84,3 | 0,1 | 267 | 80,9 | –1,3 | 322 | 35,4 | 6,5 | 377 | 57,1 | 1,0 |
| 213 | 84,3 | 0,1 | 268 | 80,8 | –1,0 | 323 | 31,9 | 6,4 | 378 | 55,9 | 0,9 |
| 214 | 84,4 | 0,0 | 269 | 80,7 | –1,0 | 324 | 28,1 | 6,3 | 379 | 54,2 | 0,8 |
| 215 | 84,4 | 0,0 | 270 | 80,7 | –1,5 | 325 | 24,6 | 6,4 | 380 | 52,0 | 0,7 |
| 216 | 84,4 | –0,1 | 271 | 80,8 | –2,5 | 326 | 21,8 | 6,6 | 381 | 49,3 | 0,7 |
| 217 | 84,4 | –0,1 | 272 | 80,8 | –2,4 | 327 | 20,1 | 6,6 | 382 | 46,1 | 0,7 |
| 218 | 84,4 | –0,2 | 273 | 81,0 | –1,8 | 328 | 19,7 | 6,2 | 383 | 42,6 | 0,7 |
| 219 | 84,3 | –0,3 | 274 | 81,2 | –1,2 | 329 | 20,1 | 5,9 | 384 | 38,9 | 0,6 |
| 220 | 84,3 | –0,6 | 275 | 81,4 | –0,8 | 330 | 21,1 | 5,7 | 385 | 35,4 | 0,5 |
| 221 | 84,3 | –1,0 | 276 | 81,5 | –0,6 | 331 | 22,7 | 5,5 | 386 | 32,6 | 0,4 |
| 222 | 84,2 | –1,1 | 277 | 81,6 | –0,7 | 332 | 24,7 | 5,1 | 387 | 30,7 | 0,2 |
| 223 | 84,0 | –0,8 | 278 | 81,6 | –1,0 | 333 | 27,0 | 4,6 | 388 | 30,0 | 0,0 |
| 224 | 83,9 | –0,5 | 279 | 81,4 | –1,8 | 334 | 29,2 | 4,0 | 389 | 30,3 | –0,3 |
| 225 | 83,9 | –0,3 | 280 | 81,2 | –2,1 | 335 | 31,3 | 3,5 | 390 | 31,3 | –0,5 |
| 226 | 83,9 | –0,2 | 281 | 80,7 | –1,9 | 336 | 33,3 | 3,0 | 391 | 32,9 | –0,8 |
| 227 | 83,8 | –0,2 | 282 | 80,3 | –1,6 | 337 | 35,3 | 2,8 | 392 | 34,7 | –1,1 |
| 228 | 83,8 | –0,3 | 283 | 79,7 | –1,7 | 338 | 37,2 | 2,6 | 393 | 36,8 | –1,5 |
| 229 | 83,8 | –0,5 | 284 | 79,1 | –2,1 | 339 | 39,0 | 2,3 | 394 | 39,1 | –1,9 |
| 230 | 83,8 | –0,5 | 285 | 78,5 | –2,1 | 340 | 40,9 | 2,1 | 395 | 41,3 | –2,3 |
| 231 | 83,8 | –0,4 | 286 | 77,8 | –2,2 | 341 | 42,6 | 2,1 | 396 | 43,4 | –2,6 |
| 232 | 83,8 | –0,3 | 287 | 77,1 | –2,4 | 342 | 44,2 | 2,0 | 397 | 45,2 | –2,6 |
| 233 | 83,8 | –0,3 | 288 | 76,3 | –2,4 | 343 | 45,7 | 1,8 | 398 | 46,7 | –2,3 |
| 234 | 83,7 | –0,5 | 289 | 75,5 | –2,5 | 344 | 46,9 | 1,5 | 399 | 47,9 | –2,1 |
| 235 | 83,7 | –0,9 | 290 | 74,5 | –2,9 | 345 | 48,0 | 1,4 | 400 | 48,9 | –2,3 |
| 236 | 83,5 | –1,0 | 291 | 73,5 | –2,5 | 346 | 49,1 | 1,4 | 401 | 49,7 | –2,5 |
| 237 | 83,4 | –1,0 | 292 | 72,3 | –1,9 | 347 | 50,2 | 1,5 | 402 | 50,5 | –2,5 |
| 238 | 83,2 | –1,2 | 293 | 71,1 | –1,4 | 348 | 51,2 | 1,3 | 403 | 51,2 | –2,2 |
| 239 | 83,0 | –1,9 | 294 | 69,6 | –1,2 | 349 | 52,1 | 1,2 | 404 | 51,8 | –1,9 |
| 240 | 82,8 | –3,3 | 295 | 67,9 | –1,3 | 350 | 52,9 | 1,1 | 405 | 52,5 | –1,6 |
| 241 | 82,8 | –3,3 | 296 | 66,0 | –1,7 | 351 | 53,6 | 1,1 | 406 | 53,0 | –1,3 |
| 242 | 82,9 | –2,4 | 297 | 63,8 | –1,8 | 352 | 54,2 | 1,3 | 407 | 53,4 | –1,1 |
| 243 | 83,0 | –1,6 | 298 | 61,2 | –1,8 | 353 | 54,8 | 1,2 | 408 | 53,7 | –1,1 |
| 244 | 83,1 | –1,1 | 299 | 58,4 | –1,9 | 354 | 55,5 | 1,1 | 409 | 53,8 | –1,1 |
| 245 | 83,3 | –0,8 | 300 | 55,3 | –1,9 | 355 | 56,2 | 1,0 | 410 | 53,9 | –1,0 |
| 246 | 83,5 | –0,7 | 301 | 52,4 | –1,9 | 356 | 56,8 | 1,1 | 411 | 54,0 | –1,0 |
| 247 | 83,7 | –1,1 | 302 | 49,7 | –1,7 | 357 | 57,4 | 1,3 | 412 | 54,0 | –0,9 |
| 248 | 83,8 | –1,9 | 303 | 47,5 | –1,4 | 358 | 58,0 | 1,3 | 413 | 53,9 | –0,8 |
| 249 | 83,8 | –1,8 | 304 | 46,0 | –1,3 | 359 | 58,5 | 1,1 | 414 | 53,6 | –0,8 |
| 250 | 83,9 | –1,4 | 305 | 44,9 | –1,1 | 360 | 58,9 | 1,1 | 415 | 53,3 | –0,7 |
| 251 | 83,9 | –0,9 | 306 | 44,3 | –1,0 | 361 | 59,3 | 1,3 | 416 | 52,9 | –0,5 |
| 252 | 84,0 | –0,6 | 307 | 43,9 | –0,9 | 362 | 59,5 | 1,7 | 417 | 52,5 | –0,4 |
| 253 | 83,8 | –0,5 | 308 | 43,8 | –0,8 | 363 | 59,7 | 1,8 | 418 | 52,1 | –0,2 |
| 254 | 83,7 | –0,7 | 309 | 43,8 | –0,5 | 364 | 59,9 | 2,1 | 419 | 51,7 | –0,1 |
| 255 | 83,5 | –1,1 | 310 | 43,8 | –0,2 | 365 | 59,9 | 2,5 | 420 | 51,2 | 0,0 |
| 417 | 52,5 | –0,4 | 472 | 46,9 | –0,6 | 527 | 54,8 | –2,2 | 582 | 52,8 | –20,7 |
| 418 | 52,1 | –0,2 | 473 | 46,8 | –0,6 | 528 | 55,4 | –2,0 | 583 | 52,1 | –20,2 |
| 419 | 51,7 | –0,1 | 474 | 46,8 | –0,6 | 529 | 56,1 | –2,0 | 584 | 51,4 | –18,1 |
| 420 | 51,2 | 0,0 | 475 | 46,9 | –0,7 | 530 | 56,7 | –1,9 | 585 | 50,5 | –15,7 |
| 421 | 50,7 | 0,2 | 476 | 47,3 | –0,9 | 531 | 57,3 | –1,9 | 586 | 49,5 | –13,7 |
| 422 | 50,2 | 0,3 | 477 | 47,9 | –1,0 | 532 | 57,9 | –2,2 | 587 | 48,5 | –11,6 |
| 423 | 49,7 | 0,5 | 478 | 48,5 | –1,2 | 533 | 58,6 | –2,4 | 588 | 47,5 | –9,0 |
| 424 | 49,3 | 0,7 | 479 | 49,1 | –1,4 | 534 | 59,3 | –2,3 | 589 | 46,4 | –7,2 |
| 425 | 49,0 | 0,9 | 480 | 49,7 | –1,8 | 535 | 60,1 | –2,3 | 590 | 45,0 | –6,1 |
| 426 | 48,7 | 1,0 | 481 | 50,1 | –2,2 | 536 | 60,7 | –2,3 | 591 | 43,6 | –4,8 |
| 427 | 48,4 | 1,0 | 482 | 50,5 | –2,7 | 537 | 61,1 | –2,1 | 592 | 41,8 | –3,9 |
| 428 | 48,0 | 1,2 | 483 | 50,9 | –3,2 | 538 | 61,3 | –2,1 | 593 | 39,9 | –3,0 |
| 429 | 47,5 | 1,4 | 484 | 51,2 | –3,5 | 539 | 61,3 | –2,1 | 594 | 38,0 | –2,3 |
| 430 | 46,9 | 1,5 | 485 | 51,4 | –3,8 | 540 | 61,2 | –2,1 | 595 | 36,4 | –1,8 |
| 431 | 46,5 | 1,5 | 486 | 51,5 | –4,2 | 541 | 60,9 | –2,2 | 596 | 35,5 | –1,6 |
| 432 | 46,1 | 1,4 | 487 | 51,5 | –4,6 | 542 | 60,6 | –2,6 | 597 | 35,5 | –1,5 |
| 433 | 46,0 | 1,4 | 488 | 51,4 | –4,7 | 543 | 60,3 | –3,4 | 598 | 36,0 | –1,3 |
| 434 | 46,0 | 1,3 | 489 | 51,3 | –4,9 | 544 | 60,0 | –3,8 | 599 | 37,0 | –1,2 |
| 435 | 46,1 | 1,2 | 490 | 51,1 | –4,9 | 545 | 59,6 | –4,0 | 600 | 38,2 | –1,1 |
| 436 | 46,4 | 1,1 | 491 | 50,9 | –4,6 | 546 | 59,2 | –4,9 | 601 | 39,6 | –1,0 |
| 437 | 46,7 | 0,9 | 492 | 50,7 | –4,4 | 547 | 58,7 | –5,4 | 602 | 41,0 | –0,9 |
| 438 | 47,2 | 0,8 | 493 | 50,5 | –4,3 | 548 | 58,0 | –5,7 | 603 | 42,3 | –0,9 |
| 439 | 47,7 | 0,6 | 494 | 50,4 | –4,1 | 549 | 57,2 | –5,9 | 604 | 43,8 | –1,0 |
| 440 | 48,2 | 0,5 | 495 | 50,5 | –3,6 | 550 | 56,3 | –6,2 | 605 | 45,2 | –1,0 |
| 441 | 48,6 | 0,3 | 496 | 50,6 | –3,2 | 551 | 55,2 | –6,3 | 606 | 46,4 | –1,0 |
| 442 | 48,9 | 0,1 | 497 | 50,7 | –3,0 | 552 | 53,9 | –6,4 | 607 | 47,4 | –1,2 |
| 443 | 49,1 | –0,1 | 498 | 50,9 | –3,0 | 553 | 52,6 | –6,5 | 608 | 48,3 | –1,6 |
| 444 | 49,3 | –0,3 | 499 | 51,1 | –2,9 | 554 | 51,4 | –6,5 | 609 | 48,8 | –2,2 |
| 445 | 49,4 | –0,4 | 500 | 51,2 | –2,8 | 555 | 50,4 | –6,4 | 610 | 49,1 | –2,9 |
| 446 | 49,3 | –0,4 | 501 | 51,2 | –2,7 | 556 | 49,7 | –6,2 | 611 | 49,3 | –3,9 |
| 447 | 49,2 | –0,4 | 502 | 51,1 | –2,6 | 557 | 49,5 | –5,8 | 612 | 49,3 | –5,3 |
| 448 | 49,1 | –0,3 | 503 | 50,9 | –2,6 | 558 | 49,7 | –5,4 | 613 | 49,1 | –6,3 |
| 449 | 49,0 | –0,3 | 504 | 50,5 | –2,6 | 559 | 50,1 | –4,9 | 614 | 48,8 | –7,3 |
| 450 | 48,9 | –0,2 | 505 | 50,1 | –2,3 | 560 | 50,5 | –4,3 | 615 | 48,4 | –7,9 |
| 451 | 48,8 | –0,2 | 506 | 49,7 | –2,0 | 561 | 51,1 | –3,5 | 616 | 47,9 | –8,0 |
| 452 | 48,6 | –0,2 | 507 | 49,4 | –1,8 | 562 | 51,8 | –2,8 | 617 | 47,3 | –8,1 |
| 453 | 48,4 | –0,2 | 508 | 49,2 | –1,7 | 563 | 52,3 | –2,2 | 618 | 46,6 | –8,3 |
| 454 | 48,2 | –0,3 | 509 | 49,1 | –1,8 | 564 | 52,7 | –2,2 | 619 | 45,6 | –8,5 |
| 455 | 48,1 | –0,4 | 510 | 49,1 | –2,0 | 565 | 53,1 | –2,6 | 620 | 44,4 | –8,5 |
| 456 | 47,9 | –0,5 | 511 | 49,2 | –2,5 | 566 | 53,4 | –3,3 | 621 | 43,0 | –8,4 |
| 457 | 47,9 | –0,5 | 512 | 49,4 | –3,1 | 567 | 53,6 | –3,3 | 622 | 41,5 | –8,7 |
| 458 | 47,9 | –0,7 | 513 | 49,6 | –3,5 | 568 | 53,7 | –3,0 | 623 | 39,9 | –9,0 |
| 459 | 48,0 | –0,9 | 514 | 49,9 | –3,9 | 569 | 53,6 | –3,3 | 624 | 38,6 | –9,2 |
| 460 | 48,2 | –1,0 | 515 | 50,3 | –4,3 | 570 | 53,4 | –4,4 | 625 | 37,6 | –9,8 |
| 461 | 48,4 | –1,3 | 516 | 50,7 | –4,7 | 571 | 53,2 | –6,0 | 626 | 37,0 | –10,3 |
| 462 | 48,6 | –1,6 | 517 | 51,2 | –5,1 | 572 | 53,1 | –7,4 | 627 | 36,8 | –10,7 |
| 463 | 48,7 | –2,0 | 518 | 51,8 | –5,3 | 573 | 53,2 | –9,6 | 628 | 37,1 | –11,6 |
| 464 | 48,7 | –2,2 | 519 | 52,2 | –4,7 | 574 | 53,3 | –11,1 | 629 | 38,0 | –12,1 |
| 465 | 48,7 | –1,9 | 520 | 52,6 | –4,0 | 575 | 53,4 | –12,2 | 630 | 39,3 | –11,5 |
| 466 | 48,5 | –1,6 | 521 | 52,9 | –3,7 | 576 | 53,6 | –13,1 | 631 | 40,8 | –10,1 |
| 467 | 48,2 | –1,4 | 522 | 53,1 | –3,5 | 577 | 53,7 | –12,4 | 632 | 42,4 | –8,4 |
| 468 | 47,9 | –1,1 | 523 | 53,2 | –3,1 | 578 | 53,8 | –13,2 | 633 | 43,9 | –6,7 |
| 469 | 47,6 | –0,9 | 524 | 53,4 | –2,8 | 579 | 53,7 | –13,7 | 634 | 45,3 | –5,7 |
| 470 | 47,4 | –0,7 | 525 | 53,7 | –2,6 | 580 | 53,6 | –15,3 | 635 | 46,6 | –5,0 |
| 471 | 47,1 | –0,7 | 526 | 54,2 | –2,4 | 581 | 53,3 | –18,2 | 636 | 47,6 | –4,7 |
| 633 | 43,9 | –6,7 | 688 | 45,0 | –6,2 | 743 | 56,6 | 4,8 | 798 | 55,6 | 6,4 |
| 634 | 45,3 | –5,7 | 689 | 44,8 | –6,3 | 744 | 56,2 | 5,6 | 799 | 55,3 | 6,9 |
| 635 | 46,6 | –5,0 | 690 | 44,5 | –6,0 | 745 | 55,9 | 6,1 | 800 | 55,1 | 6,2 |
| 636 | 47,6 | –4,7 | 691 | 44,1 | –5,7 | 746 | 55,8 | 5,9 | 801 | 55,0 | 5,5 |
| 637 | 48,4 | –4,8 | 692 | 43,8 | –5,6 | 747 | 55,7 | 5,9 | 802 | 54,9 | 5,3 |
| 638 | 48,8 | –5,7 | 693 | 43,6 | –5,7 | 748 | 55,7 | 6,7 | 803 | 54,9 | 5,4 |
| 639 | 48,8 | –7,3 | 694 | 43,5 | –5,6 | 749 | 55,7 | 7,5 | 804 | 54,8 | 5,4 |
| 640 | 48,7 | –9,9 | 695 | 43,5 | –5,2 | 750 | 55,3 | 6,6 | 805 | 54,6 | 5,1 |
| 641 | 48,4 | –13,7 | 696 | 43,8 | –4,5 | 751 | 55,2 | 5,7 | 806 | 54,2 | 4,9 |
| 642 | 48,1 | –17,9 | 697 | 44,3 | –3,9 | 752 | 55,1 | 5,2 | 807 | 53,9 | 5,1 |
| 643 | 47,7 | –19,6 | 698 | 45,0 | –3,3 | 753 | 54,8 | 5,6 | 808 | 53,0 | 5,4 |
| 644 | 47,2 | –18,0 | 699 | 45,8 | –2,7 | 754 | 54,5 | 6,3 | 809 | 51,8 | 5,7 |
| 645 | 46,7 | –16,0 | 700 | 46,4 | –2,1 | 755 | 54,1 | 6,5 | 810 | 50,4 | 5,8 |
| 646 | 45,9 | –13,4 | 701 | 47,0 | –1,7 | 756 | 53,6 | 6,2 | 811 | 48,7 | 6,1 |
| 647 | 45,1 | –10,5 | 702 | 47,2 | –1,4 | 757 | 53,1 | 5,7 | 812 | 46,8 | 6,4 |
| 648 | 44,3 | –8,0 | 703 | 47,3 | –1,1 | 758 | 53,0 | 5,4 | 813 | 44,7 | 6,8 |
| 649 | 43,6 | –6,2 | 704 | 47,3 | –1,0 | 759 | 52,7 | 5,3 | 814 | 42,2 | 7,2 |
| 650 | 42,9 | –5,0 | 705 | 47,2 | –0,9 | 760 | 52,7 | 5,2 | 815 | 39,5 | 7,8 |
| 651 | 42,4 | –4,1 | 706 | 47,1 | –0,8 | 761 | 52,5 | 5,1 | 816 | 36,6 | 8,8 |
| 652 | 42,1 | –3,4 | 707 | 47,0 | –0,7 | 762 | 52,7 | 5,1 | 817 | 33,9 | 9,9 |
| 653 | 42,2 | –3,0 | 708 | 47,0 | –0,5 | 763 | 53,0 | 5,1 | 818 | 31,9 | 10,7 |
| 654 | 42,8 | –3,0 | 709 | 47,0 | –0,3 | 764 | 53,5 | 5,3 | 819 | 30,5 | 10,1 |
| 655 | 43,8 | –3,0 | 710 | 47,0 | –0,2 | 765 | 54,0 | 6,2 | 820 | 29,7 | 9,0 |
| 656 | 45,0 | –3,1 | 711 | 46,9 | –0,1 | 766 | 54,5 | 7,1 | 821 | 29,1 | 8,3 |
| 657 | 46,4 | –3,3 | 712 | 46,8 | 0,0 | 767 | 54,8 | 7,8 | 822 | 29,2 | 8,1 |
| 658 | 47,7 | –4,1 | 713 | 46,7 | 0,2 | 768 | 55,0 | 8,3 | 823 | 29,8 | 8,2 |
| 659 | 48,7 | –5,1 | 714 | 46,4 | 0,5 | 769 | 55,2 | 7,8 | 824 | 30,6 | 8,5 |
| 660 | 49,5 | –5,4 | 715 | 46,3 | 0,9 | 770 | 55,3 | 6,6 | 825 | 31,6 | 9,2 |
| 661 | 50,2 | –5,2 | 716 | 46,3 | 1,5 | 771 | 55,2 | 5,5 | 826 | 32,7 | 10,3 |
| 662 | 50,4 | –5,6 | 717 | 46,5 | 2,2 | 772 | 55,1 | 5,1 | 827 | 34,0 | 11,9 |
| 663 | 50,4 | –5,8 | 718 | 46,9 | 3,1 | 773 | 55,0 | 5,6 | 828 | 35,5 | 13,4 |
| 664 | 50,1 | –5,9 | 719 | 47,5 | 4,2 | 774 | 54,9 | 6,4 | 829 | 38,0 | 14,4 |
| 665 | 49,6 | –6,3 | 720 | 48,1 | 5,0 | 775 | 54,9 | 6,8 | 830 | 41,2 | 14,9 |
| 666 | 49,0 | –7,5 | 721 | 48,9 | 5,1 | 776 | 55,0 | 6,9 | 831 | 44,6 | 14,8 |
| 667 | 48,3 | –8,9 | 722 | 49,7 | 5,1 | 777 | 55,2 | 7,3 | 832 | 47,4 | 14,0 |
| 668 | 47,5 | –10,4 | 723 | 50,6 | 5,1 | 778 | 55,5 | 7,5 | 833 | 49,0 | 13,1 |
| 669 | 46,8 | –11,7 | 724 | 51,4 | 5,3 | 779 | 55,9 | 7,0 | 834 | 49,9 | 11,9 |
| 670 | 46,2 | –12,6 | 725 | 52,2 | 5,6 | 780 | 56,2 | 6,4 | 835 | 50,4 | 10,7 |
| 671 | 45,7 | –13,3 | 726 | 52,9 | 6,0 | 781 | 56,5 | 6,4 | 836 | 50,7 | 9,9 |
| 672 | 45,3 | –13,8 | 727 | 53,7 | 6,8 | 782 | 56,9 | 6,6 | 837 | 50,7 | 8,9 |
| 673 | 45,2 | –13,8 | 728 | 54,5 | 8,1 | 783 | 57,1 | 6,7 | 838 | 50,4 | 7,5 |
| 674 | 45,3 | –13,0 | 729 | 55,3 | 9,5 | 784 | 57,4 | 6,7 | 839 | 50,4 | 6,6 |
| 675 | 45,5 | –11,6 | 730 | 56,1 | 10,8 | 785 | 57,5 | 6,6 | 840 | 50,7 | 6,4 |
| 676 | 45,9 | –10,5 | 731 | 56,7 | 11,9 | 786 | 57,6 | 6,3 | 841 | 50,9 | 6,1 |
| 677 | 46,2 | –9,8 | 732 | 57,1 | 12,8 | 787 | 57,6 | 5,9 | 842 | 51,0 | 5,4 |
| 678 | 46,4 | –9,3 | 733 | 57,4 | 12,6 | 788 | 57,6 | 6,1 | 843 | 51,4 | 5,1 |
| 679 | 46,5 | –8,9 | 734 | 57,7 | 10,5 | 789 | 57,6 | 6,7 | 844 | 52,3 | 5,3 |
| 680 | 46,4 | –8,7 | 735 | 57,9 | 8,2 | 790 | 57,5 | 7,2 | 845 | 53,2 | 5,7 |
| 681 | 46,1 | –8,8 | 736 | 58,0 | 6,8 | 791 | 57,4 | 7,3 | 846 | 54,0 | 5,8 |
| 682 | 45,8 | –9,0 | 737 | 58,0 | 6,4 | 792 | 57,2 | 6,5 | 847 | 54,8 | 5,8 |
| 683 | 45,6 | –9,2 | 738 | 57,8 | 6,5 | 793 | 56,9 | 6,0 | 848 | 55,4 | 5,5 |
| 684 | 45,4 | –8,9 | 739 | 57,7 | 5,6 | 794 | 56,6 | 6,2 | 849 | 55,9 | 5,2 |
| 685 | 45,3 | –8,1 | 740 | 57,8 | 4,5 | 795 | 56,4 | 6,4 | 850 | 56,2 | 4,8 |
| 686 | 45,3 | –7,0 | 741 | 57,3 | 4,0 | 796 | 56,1 | 5,9 | 851 | 56,5 | 4,9 |
| 687 | 45,2 | –6,4 | 742 | 57,0 | 4,1 | 797 | 55,9 | 5,8 | 852 | 56,7 | 5,3 |
| 849 | 55,9 | 5,2 | 904 | 62,1 | 1,6 | 959 | 62,2 | 2,5 | 1 014 | 54,6 | 1,7 |
| 850 | 56,2 | 4,8 | 905 | 61,9 | 2,0 | 960 | 62,3 | 2,3 | 1 015 | 54,4 | 2,1 |
| 851 | 56,5 | 4,9 | 906 | 61,6 | 2,4 | 961 | 62,5 | 1,7 | 1 016 | 54,2 | 2,6 |
| 852 | 56,7 | 5,3 | 907 | 61,5 | 2,5 | 962 | 62,6 | 0,6 | 1 017 | 54,0 | 3,1 |
| 853 | 56,9 | 5,4 | 908 | 61,4 | 2,7 | 963 | 62,8 | –1,0 | 1 018 | 53,9 | 3,8 |
| 854 | 56,9 | 5,4 | 909 | 61,4 | 2,9 | 964 | 62,9 | –2,5 | 1 019 | 53,8 | 4,3 |
| 855 | 56,8 | 5,4 | 910 | 61,4 | 3,0 | 965 | 62,9 | –3,4 | 1 020 | 54,1 | 4,5 |
| 856 | 56,5 | 5,3 | 911 | 61,4 | 3,0 | 966 | 63,0 | –3,8 | 1 021 | 54,4 | 4,4 |
| 857 | 56,0 | 5,2 | 912 | 61,5 | 3,0 | 967 | 63,0 | –4,1 | 1 022 | 54,8 | 3,9 |
| 858 | 55,4 | 5,1 | 913 | 61,7 | 2,9 | 968 | 62,9 | –4,5 | 1 023 | 55,3 | 3,4 |
| 859 | 55,0 | 4,7 | 914 | 62,0 | 2,8 | 969 | 62,9 | –4,8 | 1 024 | 55,8 | 3,1 |
| 860 | 54,6 | 3,9 | 915 | 62,5 | 2,6 | 970 | 62,9 | –4,8 | 1 025 | 56,5 | 2,9 |
| 861 | 54,4 | 3,0 | 916 | 63,0 | 2,4 | 971 | 62,9 | –4,3 | 1 026 | 57,3 | 2,8 |
| 862 | 53,9 | 2,1 | 917 | 63,7 | 2,1 | 972 | 62,8 | –3,9 | 1 027 | 58,1 | 2,6 |
| 863 | 53,7 | 1,5 | 918 | 64,4 | 1,7 | 973 | 62,7 | –3,5 | 1 028 | 59,0 | 1,9 |
| 864 | 53,5 | 1,1 | 919 | 65,0 | 1,1 | 974 | 62,4 | –3,0 | 1 029 | 59,8 | 1,1 |
| 865 | 53,4 | 0,8 | 920 | 65,7 | 0,2 | 975 | 62,2 | –2,8 | 1 030 | 60,5 | 0,3 |
| 866 | 53,5 | 0,7 | 921 | 66,1 | –0,7 | 976 | 61,9 | –2,7 | 1 031 | 61,1 | –0,3 |
| 867 | 53,7 | 0,7 | 922 | 66,4 | –1,5 | 977 | 61,8 | –2,6 | 1 032 | 61,5 | –0,8 |
| 868 | 54,0 | 0,5 | 923 | 66,5 | –2,1 | 978 | 61,7 | –2,5 | 1 033 | 61,9 | –1,2 |
| 869 | 54,6 | 0,4 | 924 | 66,5 | –2,2 | 979 | 61,7 | –2,5 | 1 034 | 62,1 | –1,6 |
| 870 | 55,4 | 0,3 | 925 | 66,3 | –1,7 | 980 | 61,7 | –2,7 | 1 035 | 62,2 | –2,0 |
| 871 | 56,4 | 0,3 | 926 | 66,0 | –1,2 | 981 | 61,8 | –3,3 | 1 036 | 62,2 | –2,4 |
| 872 | 57,3 | 0,4 | 927 | 65,6 | –0,6 | 982 | 62,0 | –3,7 | 1 037 | 62,1 | –2,5 |
| 873 | 58,0 | 0,4 | 928 | 65,2 | –0,2 | 983 | 62,2 | –3,6 | 1 038 | 61,9 | –2,3 |
| 874 | 58,6 | 0,5 | 929 | 64,8 | 0,0 | 984 | 62,6 | –3,0 | 1 039 | 61,7 | –2,1 |
| 875 | 59,1 | 0,6 | 930 | 64,4 | 0,2 | 985 | 62,8 | –2,4 | 1 040 | 61,4 | –1,9 |
| 876 | 59,6 | 1,0 | 931 | 64,1 | 0,4 | 986 | 63,0 | –2,7 | 1 041 | 61,2 | –1,8 |
| 877 | 60,2 | 1,4 | 932 | 63,7 | 0,5 | 987 | 63,1 | –3,1 | 1 042 | 60,9 | –1,5 |
| 878 | 61,0 | 1,6 | 933 | 63,3 | 0,5 | 988 | 63,3 | –3,3 | 1 043 | 60,6 | –1,2 |
| 879 | 61,6 | 1,6 | 934 | 62,9 | 0,7 | 989 | 63,4 | –3,5 | 1 044 | 60,5 | –1,0 |
| 880 | 62,2 | 1,6 | 935 | 62,4 | 1,0 | 990 | 63,5 | –3,7 | 1 045 | 60,4 | –0,7 |
| 881 | 62,7 | 1,5 | 936 | 61,9 | 1,5 | 991 | 63,7 | –3,7 | 1 046 | 60,2 | –0,4 |
| 882 | 63,2 | 1,3 | 937 | 61,4 | 2,1 | 992 | 63,8 | –3,6 | 1 047 | 60,1 | –0,1 |
| 883 | 63,7 | 1,3 | 938 | 60,8 | 2,5 | 993 | 63,9 | –3,4 | 1 048 | 60,0 | 0,1 |
| 884 | 64,0 | 1,3 | 939 | 60,4 | 2,2 | 994 | 63,9 | –3,6 | 1 049 | 59,9 | 0,4 |
| 885 | 64,2 | 1,4 | 940 | 59,9 | 1,9 | 995 | 63,8 | –4,0 | 1 050 | 59,8 | 0,6 |
| 886 | 64,3 | 1,5 | 941 | 59,5 | 1,8 | 996 | 63,8 | –4,5 | 1 051 | 59,9 | 0,7 |
| 887 | 64,3 | 1,7 | 942 | 59,0 | 2,0 | 997 | 63,6 | –4,9 | 1 052 | 60,0 | 0,7 |
| 888 | 64,1 | 1,8 | 943 | 58,8 | 2,1 | 998 | 63,1 | –5,4 | 1 053 | 60,3 | 0,7 |
| 889 | 64,0 | 1,7 | 944 | 58,4 | 1,8 | 999 | 62,5 | –5,6 | 1 054 | 60,6 | 0,6 |
| 890 | 63,8 | 1,7 | 945 | 58,2 | 1,5 | 1 000 | 61,8 | –5,2 | 1 055 | 60,9 | 0,5 |
| 891 | 63,8 | 1,8 | 946 | 58,1 | 1,4 | 1 001 | 61,1 | –4,4 | 1 056 | 61,2 | 0,4 |
| 892 | 63,7 | 1,9 | 947 | 58,1 | 1,6 | 1 002 | 60,5 | –3,6 | 1 057 | 61,5 | 0,4 |
| 893 | 63,7 | 2,0 | 948 | 58,3 | 1,6 | 1 003 | 59,8 | –2,8 | 1 058 | 61,6 | 0,5 |
| 894 | 63,6 | 2,0 | 949 | 58,3 | 1,4 | 1 004 | 59,2 | –2,0 | 1 059 | 61,8 | 0,6 |
| 895 | 63,5 | 2,3 | 950 | 58,5 | 1,2 | 1 005 | 58,5 | –1,4 | 1 060 | 62,0 | 0,8 |
| 896 | 63,4 | 2,5 | 951 | 58,9 | 1,2 | 1 006 | 57,9 | –0,9 | 1 061 | 62,0 | 1,1 |
| 897 | 63,3 | 2,3 | 952 | 59,3 | 1,3 | 1 007 | 57,1 | –0,5 | 1 062 | 61,9 | 1,3 |
| 898 | 63,2 | 2,3 | 953 | 59,9 | 1,5 | 1 008 | 56,5 | –0,2 | 1 063 | 61,8 | 1,4 |
| 899 | 63,0 | 2,6 | 954 | 60,4 | 1,6 | 1 009 | 56,0 | 0,2 | 1 064 | 61,7 | 1,3 |
| 900 | 62,9 | 2,8 | 955 | 60,9 | 1,9 | 1 010 | 55,5 | 0,5 | 1 065 | 61,6 | 1,3 |
| 901 | 63,0 | 2,3 | 956 | 61,4 | 2,1 | 1 011 | 55,3 | 0,8 | 1 066 | 61,7 | 1,2 |
| 902 | 62,7 | 1,8 | 957 | 61,7 | 2,1 | 1 012 | 55,1 | 1,1 | 1 067 | 61,8 | 0,7 |
| 903 | 62,5 | 1,6 | 958 | 62,0 | 2,3 | 1 013 | 54,9 | 1,4 | 1 068 | 62,0 | 0,1 |
| 1 065 | 61,6 | 1,3 | 1 116 | 61,0 | –0,9 | 1 167 | 55,8 | –1,1 | 1 218 | 27,3 | –1,6 |
| 1 066 | 61,7 | 1,2 | 1 117 | 60,3 | –0,6 | 1 168 | 55,6 | –1,5 | 1 219 | 22,7 | –1,3 |
| 1 067 | 61,8 | 0,7 | 1 118 | 59,7 | –0,3 | 1 169 | 55,3 | –1,8 | 1 220 | 18,4 | –1,1 |
| 1 068 | 62,0 | 0,1 | 1 119 | 59,2 | 0,0 | 1 170 | 55,2 | –2,0 | 1 221 | 14,7 | –0,9 |
| 1 069 | 62,3 | –0,4 | 1 120 | 58,9 | 0,2 | 1 171 | 55,1 | –2,2 | 1 222 | 11,7 | –0,8 |
| 1 070 | 62,6 | –1,1 | 1 121 | 58,8 | 0,2 | 1 172 | 55,0 | –2,4 | 1 223 | 9,5 | –0,8 |
| 1 071 | 62,8 | –1,6 | 1 122 | 58,8 | –0,1 | 1 173 | 55,1 | –2,6 | 1 224 | 7,8 | –0,7 |
| 1 072 | 62,9 | –1,5 | 1 123 | 58,7 | –0,6 | 1 174 | 55,3 | –2,7 | 1 225 | 6,3 | –0,7 |
| 1 073 | 62,8 | –1,1 | 1 124 | 58,5 | –1,1 | 1 175 | 55,5 | –2,9 | 1 226 | 5,0 | –0,6 |
| 1 074 | 62,7 | –0,8 | 1 125 | 58,3 | –1,7 | 1 176 | 55,7 | –2,9 | 1 227 | 3,9 | –0,6 |
| 1 075 | 62,2 | –0,4 | 1 126 | 58,0 | –2,2 | 1 177 | 55,9 | –2,9 | 1 228 | 3,1 | –0,6 |
| 1 076 | 61,7 | 0,0 | 1 127 | 57,6 | –2,5 | 1 178 | 56,0 | –2,9 | 1 229 | 2,3 | –0,6 |
| 1 077 | 61,3 | 0,3 | 1 128 | 56,9 | –2,6 | 1 179 | 56,0 | –3,0 | 1 230 | 1,6 | –0,6 |
| 1 078 | 61,0 | 0,5 | 1 129 | 55,8 | –2,4 | 1 180 | 56,0 | –3,0 | 1 231 | 1,1 | –0,5 |
| 1 079 | 60,7 | 0,8 | 1 130 | 54,5 | –2,3 | 1 181 | 56,1 | –3,2 | 1 232 | 0,8 | –0,5 |
| 1 080 | 60,4 | 1,0 | 1 131 | 52,8 | –2,4 | 1 182 | 56,2 | –3,1 | 1 233 | 0,5 | –0,5 |
| 1 081 | 60,2 | 1,3 | 1 132 | 50,7 | –2,4 | 1 183 | 56,4 | –2,8 | 1 234 | 0,4 | –0,5 |
| 1 082 | 60,1 | 1,6 | 1 133 | 48,0 | –2,6 | 1 184 | 56,6 | –2,7 | 1 235 | 0,3 | –0,5 |
| 1 083 | 60,0 | 1,9 | 1 134 | 44,8 | –2,9 | 1 185 | 57,0 | –3,1 | 1 236 | 0,2 | –0,5 |
| 1 084 | 60,0 | 2,1 | 1 135 | 41,3 | –2,6 | 1 186 | 57,3 | –3,5 | 1 237 | 0,1 | –0,5 |
| 1 085 | 60,0 | 2,1 | 1 136 | 37,8 | –1,9 | 1 187 | 57,7 | –3,9 | 1 238 | 0,1 | –0,5 |
| 1 086 | 60,0 | 2,0 | 1 137 | 34,9 | –1,4 | 1 188 | 58,3 | –4,0 | 1 239 | 0,1 | –0,5 |
| 1 087 | 60,2 | 1,8 | 1 138 | 32,7 | –1,1 | 1 189 | 58,8 | –4,2 | 1 240 | 0,0 | –0,5 |
| 1 088 | 60,4 | 1,6 | 1 139 | 31,4 | –0,8 | 1 190 | 59,3 | –4,7 | 1 241 | 0,0 | –0,5 |
| 1 089 | 60,6 | 1,5 | 1 140 | 30,9 | –0,6 | 1 191 | 59,7 | –5,2 | 1 242 | 0,0 | –0,5 |
| 1 090 | 60,8 | 1,4 | 1 141 | 31,0 | –0,5 | 1 192 | 60,1 | –5,4 | 1 243 | 0,0 | –0,5 |
| 1 091 | 61,0 | 1,4 | 1 142 | 31,5 | –0,4 | 1 193 | 60,4 | –5,6 | 1 244 | 0,0 | –0,5 |
| 1 092 | 61,2 | 1,4 | 1 143 | 32,5 | –0,3 | 1 194 | 60,6 | –5,9 | 1 245 | 0,0 | –0,5 |
| 1 093 | 61,4 | 1,3 | 1 144 | 33,7 | –0,2 | 1 195 | 60,7 | –6,0 | 1 246 | 0,0 | –0,5 |
| 1 094 | 61,4 | 1,1 | 1 145 | 35,3 | –0,2 | 1 196 | 60,7 | –6,0 | 1 247 | 0,0 | –0,5 |
| 1 095 | 61,4 | 0,9 | 1 146 | 37,1 | –0,2 | 1 197 | 60,7 | –5,9 | 1 248 | 0,0 | –0,5 |
| 1 096 | 61,2 | 0,7 | 1 147 | 39,1 | –0,2 | 1 198 | 60,5 | –4,8 | 1 249 | 0,0 | –0,5 |
| 1 097 | 61,0 | 0,5 | 1 148 | 41,3 | –0,1 | 1 199 | 60,1 | –2,9 | 1 250 | 0,0 | –0,5 |
| 1 098 | 60,7 | 0,3 | 1 149 | 43,6 | –0,1 | 1 200 | 59,5 | –1,4 | 1 251 | 0,0 | –0,5 |
| 1 099 | 60,4 | 0,2 | 1 150 | 45,7 | 0,0 | 1 201 | 58,8 | –0,1 | 1 252 | 0,0 | –0,5 |
| 1 100 | 60,4 | 0,1 | 1 151 | 47,6 | 0,0 | 1 202 | 57,9 | 0,9 | 1 253 | 0,0 | –0,5 |
| 1 101 | 60,5 | 0,0 | 1 152 | 49,2 | 0,0 | 1 203 | 56,9 | 1,6 | 1 254 | 0,0 | –0,5 |
| 1 102 | 60,7 | 0,0 | 1 153 | 50,5 | 0,0 | 1 204 | 55,9 | 2,4 | 1 255 | 0,0 | –0,5 |
| 1 103 | 61,0 | –0,1 | 1 154 | 51,6 | 0,1 | 1 205 | 54,6 | 3,1 | 1 256 | 0,0 | –0,5 |
| 1 104 | 61,3 | –0,2 | 1 155 | 52,7 | 0,1 | 1 206 | 53,4 | 3,7 | 1 257 | 0,0 | –0,5 |
| 1 105 | 61,6 | –0,4 | 1 156 | 53,6 | 0,1 | 1 207 | 52,2 | 4,0 | 1 258 | 0,0 | –0,5 |
| 1 106 | 62,0 | –0,7 | 1 157 | 54,5 | 0,1 | 1 208 | 51,0 | 4,1 | 1 259 | 0,0 | –0,5 |
| 1 107 | 62,2 | –1,1 | 1 158 | 55,2 | 0,0 | 1 209 | 49,7 | 4,1 | 1 260 | 0,0 | –0,5 |
| 1 108 | 62,4 | –1,6 | 1 159 | 55,8 | 0,0 | 1 210 | 48,3 | 4,1 | 1 261 | 0,0 | –0,5 |
| 1 109 | 62,5 | –1,9 | 1 160 | 56,2 | –0,1 | 1 211 | 46,8 | 3,6 | 1 262 | 0,0 | –0,5 |
| 1 110 | 62,6 | –2,2 | 1 161 | 56,5 | –0,1 | 1 212 | 45,1 | 2,8 | 1 263 | 0,0 | –0,5 |
| 1 111 | 62,7 | –2,5 | 1 162 | 56,6 | –0,3 | 1 213 | 43,4 | 2,0 | 1 264 | 0,0 | –0,5 |
| 1 112 | 62,7 | –2,8 | 1 163 | 56,6 | –0,4 | 1 214 | 41,2 | 1,2 | | | |
| 1 113 | 62,6 | –2,5 | 1 164 | 56,4 | –0,5 | 1 215 | 38,7 | 0,2 | | | |
| 1 114 | 62,2 | –1,8 | 1 165 | 56,2 | –0,6 | 1 216 | 35,6 | –0,8 | | | |
| 1 115 | 61,7 | –1,3 | 1 166 | 56,1 | –0,8 | 1 217 | 31,7 | –1,7 | | | |

Speed profile and slope time date

Time in s

speed in km/h

slope in %

Time in s

speed in km/h

slope in %

Time in s

speed in km/h

slope in %

Time in s

speed in km/h

slope in %

0

0,0

0,0

1

0,0

0,0

51

58,1

0,4

101

75,9

0,5

151

79,8

0,4

2

0,0

0,0

52

60,8

0,3

102

75,6

0,4

152

80,1

0,3

3

0,0

0,0

53

63,3

0,2

103

75,5

0,3

153

80,5

0,2

4

0,0

0,0

54

65,6

0,2

104

75,1

0,5

154

80,8

0,2

5

0,0

0,0

55

67,6

0,2

105

74,9

0,8

155

81,1

0,4

6

0,0

0,0

56

69,3

0,3

106

74,7

0,8

156

81,4

0,7

7

0,0

0,0

57

70,7

0,3

107

74,5

0,6

157

81,7

0,8

8

0,0

0,0

58

71,8

0,2

108

74,4

0,5

158

81,8

0,6

9

0,0

0,0

59

72,8

0,1

109

74,3

0,4

159

82,0

0,4

10

0,0

0,0

60

73,8

0,1

110

74,3

0,4

160

82,1

0,3

11

0,0

0,0

61

74,7

0,1

111

74,2

0,5

161

82,1

0,2

12

0,0

0,0

62

75,5

0,0

112

74,2

0,8

162

82,2

0,2

13

0,0

0,0

63

76,1

0,0

113

74,3

0,8

163

82,3

0,4

14

0,0

0,0

64

76,6

0,0

114

74,5

0,6

164

82,3

0,7

15

0,0

0,0

65

77,0

0,0

115

74,9

0,5

165

82,3

0,8

16

0,0

0,0

66

77,3

0,0

116

75,3

0,4

166

82,3

0,6

17

0,0

0,0

67

77,5

0,1

117

75,7

0,3

167

82,2

0,4

18

0,0

0,0

68

77,6

0,2

118

76,2

0,5

168

82,2

0,3

19

0,0

0,0

69

77,6

0,3

119

76,7

0,8

169

82,3

0,2

20

0,0

0,0

70

77,8

0,7

120

77,2

0,8

170

82,1

0,2

21

0,0

0,0

71

77,6

0,8

121

77,7

0,6

171

81,9

0,4

22

0,0

0,0

72

77,5

0,6

122

78,2

0,4

172

81,8

0,7

23

0,0

0,0

73

77,3

0,5

123

78,6

0,3

173

81,6

0,8

24

0,0

0,0

74

77,1

0,3

124

78,9

0,3

174

81,5

0,6

25

0,1

0,0

75

77,0

0,3

125

79,2

0,4

175

81,3

0,5

26

0,1

0,0

76

76,9

0,4

126

79,5

0,7

176

81,2

0,4

27

0,1

0,0

77

76,8

0,7

127

79,7

0,8

177

81,0

0,5

28

0,2

0,0

78

76,8

0,8

128

79,9

0,6

178

80,9

0,8

29

0,3

0,0

79

76,8

0,6

129

80,1

0,4

179

80,7

0,8

30

0,4

0,0

80

76,9

0,5

130

80,2

0,3

180

80,7

0,6

31

0,6

0,0

81

77,1

0,3

131

80,3

0,2

181

80,6

0,5

32

0,8

0,0

82

77,4

0,3

132

80,4

0,3

182

80,6

0,5

33

1,2

0,0

83

77,4

0,4

133

80,4

0,4

183

80,6

0,6

34

1,7

0,0

84

77,6

0,7

134

80,2

0,7

184

80,7

1,0

35

2,5

0,0

85

77,7

0,8

135

80,1

0,8

185

80,8

1,1

36

3,5

0,0

86

77,7

0,6

136

79,8

0,6

186

80,8

0,8

37

5,0

0,0

87

77,6

0,4

137

79,6

0,4

187

80,9

0,6

38

7,2

0,0

88

77,6

0,3

138

79,3

0,3

188

81,0

0,4

39

10,3

0,0

89

77,7

0,3

139

79,0

0,3

189

81,1

0,4

40

14,2

0,0

90

77,5

0,5

140

78,7

0,4

190

81,2

0,6

41

18,4

0,0

91

77,4

0,8

141

78,5

0,8

191

81,4

1,0

42

22,8

0,0

92

77,3

0,8

142

78,4

0,8

192

81,6

1,0

43

27,3

0,0

93

77,1

0,6

143

78,3

0,6

193

81,9

0,7

44

31,9

0,1

94

77,0

0,5

144

78,3

0,4

194

82,2

0,5

45

36,4

0,1

95

76,9

0,3

145

78,3

0,3

195

82,5

0,3

46

40,5

0,2

96

76,8

0,3

146

78,5

0,3

196

82,9

0,2

47

44,5

0,2

97

76,7

0,5

147

78,7

0,4

197

83,2

0,2

48

48,3

0,3

98

76,5

0,8

148

78,9

0,7

198

83,6

0,3

49

51,9

0,5

99

76,4

0,8

149

79,2

0,8

199

83,8

0,5

50

55,2

0,5

100

76,1

0,6

150

79,5

0,6

200

84,0

0,6

201

84,2

0,5

256

83,3

–2,1

311

43,8

0,3

366

60,2

2,7

202

84,2

0,5

257

83,1

–2,1

312

43,8

1,0

367

60,1

2,7

203

84,3

0,5

258

82,9

–1,6

313

44,0

1,8

368

59,9

2,6

204

84,3

0,5

259

82,7

–1,2

314

44,2

2,7

369

59,6

2,7

205

84,2

0,4

260

82,5

–1,0

315

44,4

3,2

370

59,5

2,9

206

84,2

0,3

261

82,4

–1,3

316

44,5

3,7

371

59,4

2,5

207

84,1

0,3

262

82,1

–2,1

317

44,3

4,2

372

59,4

1,9

208

84,1

0,3

263

81,9

–3,9

318

43,7

4,7

373

59,3

1,5

209

84,1

0,2

264

81,7

–3,8

319

42,6

5,3

374

59,0

1,3

210

84,1

0,2

265

81,4

–2,8

320

40,9

6,0

375

58,7

1,3

211

84,1

0,2

266

81,2

–1,9

321

38,5

6,4

376

58,0

1,1

212

84,3

0,1

267

80,9

–1,3

322

35,4

6,5

377

57,1

1,0

213

84,3

0,1

268

80,8

–1,0

323

31,9

6,4

378

55,9

0,9

214

84,4

0,0

269

80,7

–1,0

324

28,1

6,3

379

54,2

0,8

215

84,4

0,0

270

80,7

–1,5

325

24,6

6,4

380

52,0

0,7

216

84,4

–0,1

271

80,8

–2,5

326

21,8

6,6

381

49,3

0,7

217

84,4

–0,1

272

80,8

–2,4

327

20,1

6,6

382

46,1

0,7

218

84,4

–0,2

273

81,0

–1,8

328

19,7

6,2

383

42,6

0,7

219

84,3

–0,3

274

81,2

–1,2

329

20,1

5,9

384

38,9

0,6

220

84,3

–0,6

275

81,4

–0,8

330

21,1

5,7

385

35,4

0,5

221

84,3

–1,0

276

81,5

–0,6

331

22,7

5,5

386

32,6

0,4

222

84,2

–1,1

277

81,6

–0,7

332

24,7

5,1

387

30,7

0,2

223

84,0

–0,8

278

81,6

–1,0

333

27,0

4,6

388

30,0

0,0

224

83,9

–0,5

279

81,4

–1,8

334

29,2

4,0

389

30,3

–0,3

225

83,9

–0,3

280

81,2

–2,1

335

31,3

3,5

390

31,3

–0,5

226

83,9

–0,2

281

80,7

–1,9

336

33,3

3,0

391

32,9

–0,8

227

83,8

–0,2

282

80,3

–1,6

337

35,3

2,8

392

34,7

–1,1

228

83,8

–0,3

283

79,7

–1,7

338

37,2

2,6

393

36,8

–1,5

229

83,8

–0,5

284

79,1

–2,1

339

39,0

2,3

394

39,1

–1,9

230

83,8

–0,5

285

78,5

–2,1

340

40,9

2,1

395

41,3

–2,3

231

83,8

–0,4

286

77,8

–2,2

341

42,6

2,1

396

43,4

–2,6

232

83,8

–0,3

287

77,1

–2,4

342

44,2

2,0

397

45,2

–2,6

233

83,8

–0,3

288

76,3

–2,4

343

45,7

1,8

398

46,7

–2,3

234

83,7

–0,5

289

75,5

–2,5

344

46,9

1,5

399

47,9

–2,1

235

83,7

–0,9

290

74,5

–2,9

345

48,0

1,4

400

48,9

–2,3

236

83,5

–1,0

291

73,5

–2,5

346

49,1

1,4

401

49,7

–2,5

237

83,4

–1,0

292

72,3

–1,9

347

50,2

1,5

402

50,5

–2,5

238

83,2

–1,2

293

71,1

–1,4

348

51,2

1,3

403

51,2

–2,2

239

83,0

–1,9

294

69,6

–1,2

349

52,1

1,2

404

51,8

–1,9

240

82,8

–3,3

295

67,9

–1,3

350

52,9

1,1

405

52,5

–1,6

241

82,8

–3,3

296

66,0

–1,7

351

53,6

1,1

406

53,0

–1,3

242

82,9

–2,4

297

63,8

–1,8

352

54,2

1,3

407

53,4

–1,1

243

83,0

–1,6

298

61,2

–1,8

353

54,8

1,2

408

53,7

–1,1

244

83,1

–1,1

299

58,4

–1,9

354

55,5

1,1

409

53,8

–1,1

245

83,3

–0,8

300

55,3

–1,9

355

56,2

1,0

410

53,9

–1,0

246

83,5

–0,7

301

52,4

–1,9

356

56,8

1,1

411

54,0

–1,0

247

83,7

–1,1

302

49,7

–1,7

357

57,4

1,3

412

54,0

–0,9

248

83,8

–1,9

303

47,5

–1,4

358

58,0

1,3

413

53,9

–0,8

249

83,8

–1,8

304

46,0

–1,3

359

58,5

1,1

414

53,6

–0,8

250

83,9

–1,4

305

44,9

–1,1

360

58,9

1,1

415

53,3

–0,7

251

83,9

–0,9

306

44,3

–1,0

361

59,3

1,3

416

52,9

–0,5

252

84,0

–0,6

307

43,9

–0,9

362

59,5

1,7

417

52,5

–0,4

253

83,8

–0,5

308

43,8

–0,8

363

59,7

1,8

418

52,1

–0,2

254

83,7

–0,7

309

43,8

–0,5

364

59,9

2,1

419

51,7

–0,1

255

83,5

–1,1

310

43,8

–0,2

365

59,9

2,5

420

51,2

0,0

417

52,5

–0,4

472

46,9

–0,6

527

54,8

–2,2

582

52,8

–20,7

418

52,1

–0,2

473

46,8

–0,6

528

55,4

–2,0

583

52,1

–20,2

419

51,7

–0,1

474

46,8

–0,6

529

56,1

–2,0

584

51,4

–18,1

420

51,2

0,0

475

46,9

–0,7

530

56,7

–1,9

585

50,5

–15,7

421

50,7

0,2

476

47,3

–0,9

531

57,3

–1,9

586

49,5

–13,7

422

50,2

0,3

477

47,9

–1,0

532

57,9

–2,2

587

48,5

–11,6

423

49,7

0,5

478

48,5

–1,2

533

58,6

–2,4

588

47,5

–9,0

424

49,3

0,7

479

49,1

–1,4

534

59,3

–2,3

589

46,4

–7,2

425

49,0

0,9

480

49,7

–1,8

535

60,1

–2,3

590

45,0

–6,1

426

48,7

1,0

481

50,1

–2,2

536

60,7

–2,3

591

43,6

–4,8

427

48,4

1,0

482

50,5

–2,7

537

61,1

–2,1

592

41,8

–3,9

428

48,0

1,2

483

50,9

–3,2

538

61,3

–2,1

593

39,9

–3,0

429

47,5

1,4

484

51,2

–3,5

539

61,3

–2,1

594

38,0

–2,3

430

46,9

1,5

485

51,4

–3,8

540

61,2

–2,1

595

36,4

–1,8

431

46,5

1,5

486

51,5

–4,2

541

60,9

–2,2

596

35,5

–1,6

432

46,1

1,4

487

51,5

–4,6

542

60,6

–2,6

597

35,5

–1,5

433

46,0

1,4

488

51,4

–4,7

543

60,3

–3,4

598

36,0

–1,3

434

46,0

1,3

489

51,3

–4,9

544

60,0

–3,8

599

37,0

–1,2

435

46,1

1,2

490

51,1

–4,9

545

59,6

–4,0

600

38,2

–1,1

436

46,4

1,1

491

50,9

–4,6

546

59,2

–4,9

601

39,6

–1,0

437

46,7

0,9

492

50,7

–4,4

547

58,7

–5,4

602

41,0

–0,9

438

47,2

0,8

493

50,5

–4,3

548

58,0

–5,7

603

42,3

–0,9

439

47,7

0,6

494

50,4

–4,1

549

57,2

–5,9

604

43,8

–1,0

440

48,2

0,5

495

50,5

–3,6

550

56,3

–6,2

605

45,2

–1,0

441

48,6

0,3

496

50,6

–3,2

551

55,2

–6,3

606

46,4

–1,0

442

48,9

0,1

497

50,7

–3,0

552

53,9

–6,4

607

47,4

–1,2

443

49,1

–0,1

498

50,9

–3,0

553

52,6

–6,5

608

48,3

–1,6

444

49,3

–0,3

499

51,1

–2,9

554

51,4

–6,5

609

48,8

–2,2

445

49,4

–0,4

500

51,2

–2,8

555

50,4

–6,4

610

49,1

–2,9

446

49,3

–0,4

501

51,2

–2,7

556

49,7

–6,2

611

49,3

–3,9

447

49,2

–0,4

502

51,1

–2,6

557

49,5

–5,8

612

49,3

–5,3

448

49,1

–0,3

503

50,9

–2,6

558

49,7

–5,4

613

49,1

–6,3

449

49,0

–0,3

504

50,5

–2,6

559

50,1

–4,9

614

48,8

–7,3

450

48,9

–0,2

505

50,1

–2,3

560

50,5

–4,3

615

48,4

–7,9

451

48,8

–0,2

506

49,7

–2,0

561

51,1

–3,5

616

47,9

–8,0

452

48,6

–0,2

507

49,4

–1,8

562

51,8

–2,8

617

47,3

–8,1

453

48,4

–0,2

508

49,2

–1,7

563

52,3

–2,2

618

46,6

–8,3

454

48,2

–0,3

509

49,1

–1,8

564

52,7

–2,2

619

45,6

–8,5

455

48,1

–0,4

510

49,1

–2,0

565

53,1

–2,6

620

44,4

–8,5

456

47,9

–0,5

511

49,2

–2,5

566

53,4

–3,3

621

43,0

–8,4

457

47,9

–0,5

512

49,4

–3,1

567

53,6

–3,3

622

41,5

–8,7

458

47,9

–0,7

513

49,6

–3,5

568

53,7

–3,0

623

39,9

–9,0

459

48,0

–0,9

514

49,9

–3,9

569

53,6

–3,3

624

38,6

–9,2

460

48,2

–1,0

515

50,3

–4,3

570

53,4

–4,4

625

37,6

–9,8

461

48,4

–1,3

516

50,7

–4,7

571

53,2

–6,0

626

37,0

–10,3

462

48,6

–1,6

517

51,2

–5,1

572

53,1

–7,4

627

36,8

–10,7

463

48,7

–2,0

518

51,8

–5,3

573

53,2

–9,6

628

37,1

–11,6

464

48,7

–2,2

519

52,2

–4,7

574

53,3

–11,1

629

38,0

–12,1

465

48,7

–1,9

520

52,6

–4,0

575

53,4

–12,2

630

39,3

–11,5

466

48,5

–1,6

521

52,9

–3,7

576

53,6

–13,1

631

40,8

–10,1

467

48,2

–1,4

522

53,1

–3,5

577

53,7

–12,4

632

42,4

–8,4

468

47,9

–1,1

523

53,2

–3,1

578

53,8

–13,2

633

43,9

–6,7

469

47,6

–0,9

524

53,4

–2,8

579

53,7

–13,7

634

45,3

–5,7

470

47,4

–0,7

525

53,7

–2,6

580

53,6

–15,3

635

46,6

–5,0

471

47,1

–0,7

526

54,2

–2,4

581

53,3

–18,2

636

47,6

–4,7

633

43,9

–6,7

688

45,0

–6,2

743

56,6

4,8

798

55,6

6,4

634

45,3

–5,7

689

44,8

–6,3

744

56,2

5,6

799

55,3

6,9

635

46,6

–5,0

690

44,5

–6,0

745

55,9

6,1

800

55,1

6,2

636

47,6

–4,7

691

44,1

–5,7

746

55,8

5,9

801

55,0

5,5

637

48,4

–4,8

692

43,8

–5,6

747

55,7

5,9

802

54,9

5,3

638

48,8

–5,7

693

43,6

–5,7

748

55,7

6,7

803

54,9

5,4

639

48,8

–7,3

694

43,5

–5,6

749

55,7

7,5

804

54,8

5,4

640

48,7

–9,9

695

43,5

–5,2

750

55,3

6,6

805

54,6

5,1

641

48,4

–13,7

696

43,8

–4,5

751

55,2

5,7

806

54,2

4,9

642

48,1

–17,9

697

44,3

–3,9

752

55,1

5,2

807

53,9

5,1

643

47,7

–19,6

698

45,0

–3,3

753

54,8

5,6

808

53,0

5,4

644

47,2

–18,0

699

45,8

–2,7

754

54,5

6,3

809

51,8

5,7

645

46,7

–16,0

700

46,4

–2,1

755

54,1

6,5

810

50,4

5,8

646

45,9

–13,4

701

47,0

–1,7

756

53,6

6,2

811

48,7

6,1

647

45,1

–10,5

702

47,2

–1,4

757

53,1

5,7

812

46,8

6,4

648

44,3

–8,0

703

47,3

–1,1

758

53,0

5,4

813

44,7

6,8

649

43,6

–6,2

704

47,3

–1,0

759

52,7

5,3

814

42,2

7,2

650

42,9

–5,0

705

47,2

–0,9

760

52,7

5,2

815

39,5

7,8

651

42,4

–4,1

706

47,1

–0,8

761

52,5

5,1

816

36,6

8,8

652

42,1

–3,4

707

47,0

–0,7

762

52,7

5,1

817

33,9

9,9

653

42,2

–3,0

708

47,0

–0,5

763

53,0

5,1

818

31,9

10,7

654

42,8

–3,0

709

47,0

–0,3

764

53,5

5,3

819

30,5

10,1

655

43,8

–3,0

710

47,0

–0,2

765

54,0

6,2

820

29,7

9,0

656

45,0

–3,1

711

46,9

–0,1

766

54,5

7,1

821

29,1

8,3

657

46,4

–3,3

712

46,8

0,0

767

54,8

7,8

822

29,2

8,1

658

47,7

–4,1

713

46,7

0,2

768

55,0

8,3

823

29,8

8,2

659

48,7

–5,1

714

46,4

0,5

769

55,2

7,8

824

30,6

8,5

660

49,5

–5,4

715

46,3

0,9

770

55,3

6,6

825

31,6

9,2

661

50,2

–5,2

716

46,3

1,5

771

55,2

5,5

826

32,7

10,3

662

50,4

–5,6

717

46,5

2,2

772

55,1

5,1

827

34,0

11,9

663

50,4

–5,8

718

46,9

3,1

773

55,0

5,6

828

35,5

13,4

664

50,1

–5,9

719

47,5

4,2

774

54,9

6,4

829

38,0

14,4

665

49,6

–6,3

720

48,1

5,0

775

54,9

6,8

830

41,2

14,9

666

49,0

–7,5

721

48,9

5,1

776

55,0

6,9

831

44,6

14,8

667

48,3

–8,9

722

49,7

5,1

777

55,2

7,3

832

47,4

14,0

668

47,5

–10,4

723

50,6

5,1

778

55,5

7,5

833

49,0

13,1

669

46,8

–11,7

724

51,4

5,3

779

55,9

7,0

834

49,9

11,9

670

46,2

–12,6

725

52,2

5,6

780

56,2

6,4

835

50,4

10,7

671

45,7

–13,3

726

52,9

6,0

781

56,5

6,4

836

50,7

9,9

672

45,3

–13,8

727

53,7

6,8

782

56,9

6,6

837

50,7

8,9

673

45,2

–13,8

728

54,5

8,1

783

57,1

6,7

838

50,4

7,5

674

45,3

–13,0

729

55,3

9,5

784

57,4

6,7

839

50,4

6,6

675

45,5

–11,6

730

56,1

10,8

785

57,5

6,6

840

50,7

6,4

676

45,9

–10,5

731

56,7

11,9

786

57,6

6,3

841

50,9

6,1

677

46,2

–9,8

732

57,1

12,8

787

57,6

5,9

842

51,0

5,4

678

46,4

–9,3

733

57,4

12,6

788

57,6

6,1

843

51,4

5,1

679

46,5

–8,9

734

57,7

10,5

789

57,6

6,7

844

52,3

5,3

680

46,4

–8,7

735

57,9

8,2

790

57,5

7,2

845

53,2

5,7

681

46,1

–8,8

736

58,0

6,8

791

57,4

7,3

846

54,0

5,8

682

45,8

–9,0

737

58,0

6,4

792

57,2

6,5

847

54,8

5,8

683

45,6

–9,2

738

57,8

6,5

793

56,9

6,0

848

55,4

5,5

684

45,4

–8,9

739

57,7

5,6

794

56,6

6,2

849

55,9

5,2

685

45,3

–8,1

740

57,8

4,5

795

56,4

6,4

850

56,2

4,8

686

45,3

–7,0

741

57,3

4,0

796

56,1

5,9

851

56,5

4,9

687

45,2

–6,4

742

57,0

4,1

797

55,9

5,8

852

56,7

5,3

849

55,9

5,2

904

62,1

1,6

959

62,2

2,5

1 014

54,6

1,7

850

56,2

4,8

905

61,9

2,0

960

62,3

2,3

1 015

54,4

2,1

851

56,5

4,9

906

61,6

2,4

961

62,5

1,7

1 016

54,2

2,6

852

56,7

5,3

907

61,5

2,5

962

62,6

0,6

1 017

54,0

3,1

853

56,9

5,4

908

61,4

2,7

963

62,8

–1,0

1 018

53,9

3,8

854

56,9

5,4

909

61,4

2,9

964

62,9

–2,5

1 019

53,8

4,3

855

56,8

5,4

910

61,4

3,0

965

62,9

–3,4

1 020

54,1

4,5

856

56,5

5,3

911

61,4

3,0

966

63,0

–3,8

1 021

54,4

4,4

857

56,0

5,2

912

61,5

3,0

967

63,0

–4,1

1 022

54,8

3,9

858

55,4

5,1

913

61,7

2,9

968

62,9

–4,5

1 023

55,3

3,4

859

55,0

4,7

914

62,0

2,8

969

62,9

–4,8

1 024

55,8

3,1

860

54,6

3,9

915

62,5

2,6

970

62,9

–4,8

1 025

56,5

2,9

861

54,4

3,0

916

63,0

2,4

971

62,9

–4,3

1 026

57,3

2,8

862

53,9

2,1

917

63,7

2,1

972

62,8

–3,9

1 027

58,1

2,6

863

53,7

1,5

918

64,4

1,7

973

62,7

–3,5

1 028

59,0

1,9

864

53,5

1,1

919

65,0

1,1

974

62,4

–3,0

1 029

59,8

1,1

865

53,4

0,8

920

65,7

0,2

975

62,2

–2,8

1 030

60,5

0,3

866

53,5

0,7

921

66,1

–0,7

976

61,9

–2,7

1 031

61,1

–0,3

867

53,7

0,7

922

66,4

–1,5

977

61,8

–2,6

1 032

61,5

–0,8

868

54,0

0,5

923

66,5

–2,1

978

61,7

–2,5

1 033

61,9

–1,2

869

54,6

0,4

924

66,5

–2,2

979

61,7

–2,5

1 034

62,1

–1,6

870

55,4

0,3

925

66,3

–1,7

980

61,7

–2,7

1 035

62,2

–2,0

871

56,4

0,3

926

66,0

–1,2

981

61,8

–3,3

1 036

62,2

–2,4

872

57,3

0,4

927

65,6

–0,6

982

62,0

–3,7

1 037

62,1

–2,5

873

58,0

0,4

928

65,2

–0,2

983

62,2

–3,6

1 038

61,9

–2,3

874

58,6

0,5

929

64,8

0,0

984

62,6

–3,0

1 039

61,7

–2,1

875

59,1

0,6

930

64,4

0,2

985

62,8

–2,4

1 040

61,4

–1,9

876

59,6

1,0

931

64,1

0,4

986

63,0

–2,7

1 041

61,2

–1,8

877

60,2

1,4

932

63,7

0,5

987

63,1

–3,1

1 042

60,9

–1,5

878

61,0

1,6

933

63,3

0,5

988

63,3

–3,3

1 043

60,6

–1,2

879

61,6

1,6

934

62,9

0,7

989

63,4

–3,5

1 044

60,5

–1,0

880

62,2

1,6

935

62,4

1,0

990

63,5

–3,7

1 045

60,4

–0,7

881

62,7

1,5

936

61,9

1,5

991

63,7

–3,7

1 046

60,2

–0,4

882

63,2

1,3

937

61,4

2,1

992

63,8

–3,6

1 047

60,1

–0,1

883

63,7

1,3

938

60,8

2,5

993

63,9

–3,4

1 048

60,0

0,1

884

64,0

1,3

939

60,4

2,2

994

63,9

–3,6

1 049

59,9

0,4

885

64,2

1,4

940

59,9

1,9

995

63,8

–4,0

1 050

59,8

0,6

886

64,3

1,5

941

59,5

1,8

996

63,8

–4,5

1 051

59,9

0,7

887

64,3

1,7

942

59,0

2,0

997

63,6

–4,9

1 052

60,0

0,7

888

64,1

1,8

943

58,8

2,1

998

63,1

–5,4

1 053

60,3

0,7

889

64,0

1,7

944

58,4

1,8

999

62,5

–5,6

1 054

60,6

0,6

890

63,8

1,7

945

58,2

1,5

1 000

61,8

–5,2

1 055

60,9

0,5

891

63,8

1,8

946

58,1

1,4

1 001

61,1

–4,4

1 056

61,2

0,4

892

63,7

1,9

947

58,1

1,6

1 002

60,5

–3,6

1 057

61,5

0,4

893

63,7

2,0

948

58,3

1,6

1 003

59,8

–2,8

1 058

61,6

0,5

894

63,6

2,0

949

58,3

1,4

1 004

59,2

–2,0

1 059

61,8

0,6

895

63,5

2,3

950

58,5

1,2

1 005

58,5

–1,4

1 060

62,0

0,8

896

63,4

2,5

951

58,9

1,2

1 006

57,9

–0,9

1 061

62,0

1,1

897

63,3

2,3

952

59,3

1,3

1 007

57,1

–0,5

1 062

61,9

1,3

898

63,2

2,3

953

59,9

1,5

1 008

56,5

–0,2

1 063

61,8

1,4

899

63,0

2,6

954

60,4

1,6

1 009

56,0

0,2

1 064

61,7

1,3

900

62,9

2,8

955

60,9

1,9

1 010

55,5

0,5

1 065

61,6

1,3

901

63,0

2,3

956

61,4

2,1

1 011

55,3

0,8

1 066

61,7

1,2

902

62,7

1,8

957

61,7

2,1

1 012

55,1

1,1

1 067

61,8

0,7

903

62,5

1,6

958

62,0

2,3

1 013

54,9

1,4

1 068

62,0

0,1

1 065

61,6

1,3

1 116

61,0

–0,9

1 167

55,8

–1,1

1 218

27,3

–1,6

1 066

61,7

1,2

1 117

60,3

–0,6

1 168

55,6

–1,5

1 219

22,7

–1,3

1 067

61,8

0,7

1 118

59,7

–0,3

1 169

55,3

–1,8

1 220

18,4

–1,1

1 068

62,0

0,1

1 119

59,2

0,0

1 170

55,2

–2,0

1 221

14,7

–0,9

1 069

62,3

–0,4

1 120

58,9

0,2

1 171

55,1

–2,2

1 222

11,7

–0,8

1 070

62,6

–1,1

1 121

58,8

0,2

1 172

55,0

–2,4

1 223

9,5

–0,8

1 071

62,8

–1,6

1 122

58,8

–0,1

1 173

55,1

–2,6

1 224

7,8

–0,7

1 072

62,9

–1,5

1 123

58,7

–0,6

1 174

55,3

–2,7

1 225

6,3

–0,7

1 073

62,8

–1,1

1 124

58,5

–1,1

1 175

55,5

–2,9

1 226

5,0

–0,6

1 074

62,7

–0,8

1 125

58,3

–1,7

1 176

55,7

–2,9

1 227

3,9

–0,6

1 075

62,2

–0,4

1 126

58,0

–2,2

1 177

55,9

–2,9

1 228

3,1

–0,6

1 076

61,7

0,0

1 127

57,6

–2,5

1 178

56,0

–2,9

1 229

2,3

–0,6

1 077

61,3

0,3

1 128

56,9

–2,6

1 179

56,0

–3,0

1 230

1,6

–0,6

1 078

61,0

0,5

1 129

55,8

–2,4

1 180

56,0

–3,0

1 231

1,1

–0,5

1 079

60,7

0,8

1 130

54,5

–2,3

1 181

56,1

–3,2

1 232

0,8

–0,5

1 080

60,4

1,0

1 131

52,8

–2,4

1 182

56,2

–3,1

1 233

0,5

–0,5

1 081

60,2

1,3

1 132

50,7

–2,4

1 183

56,4

–2,8

1 234

0,4

–0,5

1 082

60,1

1,6

1 133

48,0

–2,6

1 184

56,6

–2,7

1 235

0,3

–0,5

1 083

60,0

1,9

1 134

44,8

–2,9

1 185

57,0

–3,1

1 236

0,2

–0,5

1 084

60,0

2,1

1 135

41,3

–2,6

1 186

57,3

–3,5

1 237

0,1

–0,5

1 085

60,0

2,1

1 136

37,8

–1,9

1 187

57,7

–3,9

1 238

0,1

–0,5

1 086

60,0

2,0

1 137

34,9

–1,4

1 188

58,3

–4,0

1 239

0,1

–0,5

1 087

60,2

1,8

1 138

32,7

–1,1

1 189

58,8

–4,2

1 240

0,0

–0,5

1 088

60,4

1,6

1 139

31,4

–0,8

1 190

59,3

–4,7

1 241

0,0

–0,5

1 089

60,6

1,5

1 140

30,9

–0,6

1 191

59,7

–5,2

1 242

0,0

–0,5

1 090

60,8

1,4

1 141

31,0

–0,5

1 192

60,1

–5,4

1 243

0,0

–0,5

1 091

61,0

1,4

1 142

31,5

–0,4

1 193

60,4

–5,6

1 244

0,0

–0,5

1 092

61,2

1,4

1 143

32,5

–0,3

1 194

60,6

–5,9

1 245

0,0

–0,5

1 093

61,4

1,3

1 144

33,7

–0,2

1 195

60,7

–6,0

1 246

0,0

–0,5

1 094

61,4

1,1

1 145

35,3

–0,2

1 196

60,7

–6,0

1 247

0,0

–0,5

1 095

61,4

0,9

1 146

37,1

–0,2

1 197

60,7

–5,9

1 248

0,0

–0,5

1 096

61,2

0,7

1 147

39,1

–0,2

1 198

60,5

–4,8

1 249

0,0

–0,5

1 097

61,0

0,5

1 148

41,3

–0,1

1 199

60,1

–2,9

1 250

0,0

–0,5

1 098

60,7

0,3

1 149

43,6

–0,1

1 200

59,5

–1,4

1 251

0,0

–0,5

1 099

60,4

0,2

1 150

45,7

0,0

1 201

58,8

–0,1

1 252

0,0

–0,5

1 100

60,4

0,1

1 151

47,6

0,0

1 202

57,9

0,9

1 253

0,0

–0,5

1 101

60,5

0,0

1 152

49,2

0,0

1 203

56,9

1,6

1 254

0,0

–0,5

1 102

60,7

0,0

1 153

50,5

0,0

1 204

55,9

2,4

1 255

0,0

–0,5

1 103

61,0

–0,1

1 154

51,6

0,1

1 205

54,6

3,1

1 256

0,0

–0,5

1 104

61,3

–0,2

1 155

52,7

0,1

1 206

53,4

3,7

1 257

0,0

–0,5

1 105

61,6

–0,4

1 156

53,6

0,1

1 207

52,2

4,0

1 258

0,0

–0,5

1 106

62,0

–0,7

1 157

54,5

0,1

1 208

51,0

4,1

1 259

0,0

–0,5

1 107

62,2

–1,1

1 158

55,2

0,0

1 209

49,7

4,1

1 260

0,0

–0,5

1 108

62,4

–1,6

1 159

55,8

0,0

1 210

48,3

4,1

1 261

0,0

–0,5

1 109

62,5

–1,9

1 160

56,2

–0,1

1 211

46,8

3,6

1 262

0,0

–0,5

1 110

62,6

–2,2

1 161

56,5

–0,1

1 212

45,1

2,8

1 263

0,0

–0,5

1 111

62,7

–2,5

1 162

56,6

–0,3

1 213

43,4

2,0

1 264

0,0

–0,5

1 112

62,7

–2,8

1 163

56,6

–0,4

1 214

41,2

1,2

1 113

62,6

–2,5

1 164

56,4

–0,5

1 215

38,7

0,2

1 114

62,2

–1,8

1 165

56,2

–0,6

1 216

35,6

–0,8

1 115

61,7

–1,3

1 166

56,1

–0,8

1 217

31,7

–1,7

Table 2

GPS-time

| GPS-time data |
| --- |
| Time in s | latitude in degree | longitude in degree | Time in s | latitude in degree | longitude in degree | Time in s | latitude in degree | longitude in degree |
| 0 | 49,17750693 | 9,94045544 | | | | | | |
| 1 | 49,17750137 | 9,94042341 | 46 | 49,17740985 | 9,93961042 | 91 | 49,17715403 | 9,92708358 |
| 2 | 49,17749047 | 9,94043592 | 47 | 49,17741914 | 9,93941719 | 92 | 49,17715034 | 9,92678434 |
| 3 | 49,17748126 | 9,94044008 | 48 | 49,17739967 | 9,93921967 | 93 | 49,17716120 | 9,92646674 |
| 4 | 49,17748767 | 9,94041575 | 49 | 49,17739145 | 9,93900211 | 94 | 49,17716093 | 9,92615082 |
| 5 | 49,17748251 | 9,94043282 | 50 | 49,17737345 | 9,93876394 | 95 | 49,17719118 | 9,92587899 |
| 6 | 49,17749029 | 9,94042503 | 51 | 49,17735852 | 9,93853608 | 96 | 49,17717956 | 9,92558201 |
| 7 | 49,17749335 | 9,94041628 | 52 | 49,17734312 | 9,93830573 | 97 | 49,17719684 | 9,92529698 |
| 8 | 49,17749348 | 9,94040107 | 53 | 49,17731937 | 9,93806294 | 98 | 49,17720055 | 9,92501361 |
| 9 | 49,17749751 | 9,94041760 | 54 | 49,17731364 | 9,93781048 | 99 | 49,17720973 | 9,92472207 |
| 10 | 49,17748552 | 9,94045186 | 55 | 49,17730943 | 9,93754921 | 100 | 49,17722161 | 9,92440453 |
| 11 | 49,17747765 | 9,94045803 | 56 | 49,17728668 | 9,93727866 | 101 | 49,17722426 | 9,92411846 |
| 12 | 49,17748683 | 9,94044064 | 57 | 49,17727120 | 9,93700407 | 102 | 49,17722279 | 9,92383264 |
| 13 | 49,17748199 | 9,94041943 | 58 | 49,17726191 | 9,93673182 | 103 | 49,17724753 | 9,92356613 |
| 14 | 49,17748296 | 9,94041118 | 59 | 49,17726419 | 9,93644801 | 104 | 49,17724873 | 9,92328974 |
| 15 | 49,17748854 | 9,94040632 | 60 | 49,17724683 | 9,93616792 | 105 | 49,17728966 | 9,92298281 |
| 16 | 49,17747063 | 9,94041231 | 61 | 49,17722599 | 9,93587547 | 106 | 49,17729082 | 9,92269771 |
| 17 | 49,17747577 | 9,94042190 | 62 | 49,17722515 | 9,93557748 | 107 | 49,17731112 | 9,92241876 |
| 18 | 49,17747655 | 9,94044846 | 63 | 49,17719760 | 9,93529450 | 108 | 49,17732411 | 9,92214881 |
| 19 | 49,17748326 | 9,94044092 | 64 | 49,17720197 | 9,93500446 | 109 | 49,17732270 | 9,92186338 |
| 20 | 49,17748233 | 9,94044194 | 65 | 49,17720112 | 9,93471327 | 110 | 49,17734203 | 9,92157757 |
| 21 | 49,17747505 | 9,94044510 | 66 | 49,17718985 | 9,93441697 | 111 | 49,17734548 | 9,92128924 |
| 22 | 49,17748198 | 9,94042680 | 67 | 49,17718511 | 9,93411791 | 112 | 49,17732703 | 9,92101924 |
| 23 | 49,17747088 | 9,94042069 | 68 | 49,17718032 | 9,93382102 | 113 | 49,17735183 | 9,92073668 |
| 24 | 49,17747111 | 9,94042548 | 69 | 49,17717223 | 9,93352428 | 114 | 49,17740044 | 9,92045308 |
| 25 | 49,17746717 | 9,94045668 | 70 | 49,17716877 | 9,93321666 | 115 | 49,17738919 | 9,92017575 |
| 26 | 49,17747914 | 9,94045445 | 71 | 49,17715935 | 9,93293197 | 116 | 49,17740460 | 9,91988895 |
| 27 | 49,17747197 | 9,94043996 | 72 | 49,17715123 | 9,93266362 | 117 | 49,17744662 | 9,91961440 |
| 28 | 49,17747035 | 9,94042438 | 73 | 49,17715162 | 9,93234099 | 118 | 49,17745760 | 9,91930702 |
| 29 | 49,17747819 | 9,94044783 | 74 | 49,17715081 | 9,93203479 | 119 | 49,17744447 | 9,91901365 |
| 30 | 49,17747888 | 9,94045560 | 75 | 49,17714905 | 9,93175589 | 120 | 49,17744758 | 9,91870949 |
| 31 | 49,17747192 | 9,94045575 | 76 | 49,17715444 | 9,93147779 | 121 | 49,17747833 | 9,91841378 |
| 32 | 49,17747403 | 9,94046187 | 77 | 49,17715670 | 9,93118972 | 122 | 49,17753087 | 9,91810365 |
| 33 | 49,17746330 | 9,94044822 | 78 | 49,17712625 | 9,93089947 | 123 | 49,17751780 | 9,91780871 |
| 34 | 49,17747468 | 9,94046943 | 79 | 49,17711304 | 9,93060915 | 124 | 49,17751519 | 9,91750121 |
| 35 | 49,17746721 | 9,94046651 | 80 | 49,17712630 | 9,93031037 | 125 | 49,17754354 | 9,91721015 |
| 36 | 49,17746984 | 9,94046203 | 81 | 49,17713088 | 9,93003269 | 126 | 49,17757729 | 9,91690128 |
| 37 | 49,17748706 | 9,94042981 | 82 | 49,17714726 | 9,92973485 | 127 | 49,17757228 | 9,91660068 |
| 38 | 49,17749012 | 9,94038666 | 83 | 49,17714299 | 9,92943909 | 128 | 49,17758391 | 9,91628079 |
| 39 | 49,17746103 | 9,94036862 | 84 | 49,17716135 | 9,92912712 | 129 | 49,17758020 | 9,91598819 |
| 40 | 49,17745826 | 9,94032161 | 85 | 49,17715855 | 9,92882577 | 130 | 49,17759987 | 9,91565305 |
| 41 | 49,17745588 | 9,94024460 | 86 | 49,17715228 | 9,92853433 | 131 | 49,17761970 | 9,91535841 |
| 42 | 49,17744570 | 9,94016553 | 87 | 49,17714458 | 9,92824141 | 132 | 49,17765718 | 9,91505740 |
| 43 | 49,17743160 | 9,94007622 | 88 | 49,17714385 | 9,92794897 | 133 | 49,17767191 | 9,91473407 |
| 44 | 49,17742924 | 9,93992814 | 89 | 49,17715334 | 9,92766471 | 134 | 49,17767871 | 9,91443628 |
| 45 | 49,17741497 | 9,93977911 | 90 | 49,17715927 | 9,92736719 | 135 | 49,17769355 | 9,91411627 |
| 136 | 49,17770220 | 9,91382304 | 186 | 49,17763466 | 9,89840963 | 236 | 49,17606849 | 9,88269057 |
| 137 | 49,17770798 | 9,91353583 | 187 | 49,17760614 | 9,89811395 | 237 | 49,17601532 | 9,88240077 |
| 138 | 49,17772229 | 9,91323129 | 188 | 49,17756734 | 9,89782615 | 238 | 49,17597985 | 9,88206657 |
| 139 | 49,17773009 | 9,91292178 | 189 | 49,17757374 | 9,89752028 | 239 | 49,17593784 | 9,88174472 |
| 140 | 49,17772809 | 9,91263774 | 190 | 49,17753771 | 9,89722077 | 240 | 49,17589380 | 9,88143276 |
| 141 | 49,17772051 | 9,91232464 | 191 | 49,17753511 | 9,89690286 | 241 | 49,17586890 | 9,88112185 |
| 142 | 49,17773296 | 9,91200855 | 192 | 49,17750506 | 9,89659580 | 242 | 49,17583069 | 9,88080190 |
| 143 | 49,17775514 | 9,91175606 | 193 | 49,17749751 | 9,89628693 | 243 | 49,17578712 | 9,88050773 |
| 144 | 49,17777123 | 9,91145220 | 194 | 49,17747503 | 9,89597069 | 244 | 49,17575001 | 9,88018870 |
| 145 | 49,17779376 | 9,91115258 | 195 | 49,17743045 | 9,89566393 | 245 | 49,17568914 | 9,87989925 |
| 146 | 49,17781647 | 9,91083718 | 196 | 49,17741828 | 9,89534641 | 246 | 49,17566347 | 9,87958434 |
| 147 | 49,17780864 | 9,91054227 | 197 | 49,17739099 | 9,89503775 | 247 | 49,17562902 | 9,87926547 |
| 148 | 49,17781774 | 9,91024920 | 198 | 49,17737114 | 9,89471732 | 248 | 49,17557931 | 9,87894738 |
| 149 | 49,17783202 | 9,90993314 | 199 | 49,17735909 | 9,89437392 | 249 | 49,17553943 | 9,87861883 |
| 150 | 49,17785376 | 9,90960940 | 200 | 49,17733512 | 9,89407151 | 250 | 49,17550641 | 9,87830890 |
| 151 | 49,17785277 | 9,90932308 | 201 | 49,17733502 | 9,89370101 | 251 | 49,17547757 | 9,87798913 |
| 152 | 49,17784906 | 9,90903802 | 202 | 49,17728044 | 9,89342555 | 252 | 49,17542733 | 9,87765637 |
| 153 | 49,17785555 | 9,90872892 | 203 | 49,17724933 | 9,89310519 | 253 | 49,17539428 | 9,87733484 |
| 154 | 49,17785153 | 9,90839976 | 204 | 49,17719558 | 9,89282502 | 254 | 49,17537335 | 9,87699815 |
| 155 | 49,17786329 | 9,90806697 | 205 | 49,17714909 | 9,89250431 | 255 | 49,17534891 | 9,87669374 |
| 156 | 49,17786238 | 9,90775413 | 206 | 49,17712573 | 9,89216689 | 256 | 49,17529647 | 9,87639385 |
| 157 | 49,17786354 | 9,90743755 | 207 | 49,17710298 | 9,89183106 | 257 | 49,17524710 | 9,87608129 |
| 158 | 49,17785836 | 9,90714738 | 208 | 49,17707560 | 9,89151586 | 258 | 49,17522071 | 9,87577951 |
| 159 | 49,17784779 | 9,90683013 | 209 | 49,17706968 | 9,89118370 | 259 | 49,17519821 | 9,87543641 |
| 160 | 49,17784193 | 9,90651429 | 210 | 49,17702995 | 9,89086920 | 260 | 49,17515054 | 9,87516624 |
| 161 | 49,17786848 | 9,90620301 | 211 | 49,17699469 | 9,89055197 | 261 | 49,17510887 | 9,87487696 |
| 162 | 49,17785957 | 9,90589698 | 212 | 49,17698344 | 9,89024297 | 262 | 49,17508754 | 9,87455475 |
| 163 | 49,17782604 | 9,90558582 | 213 | 49,17692524 | 9,88994600 | 263 | 49,17506312 | 9,87423020 |
| 164 | 49,17785640 | 9,90525942 | 214 | 49,17689188 | 9,88962397 | 264 | 49,17502857 | 9,87389848 |
| 165 | 49,17786883 | 9,90493654 | 215 | 49,17687274 | 9,88930560 | 265 | 49,17501893 | 9,87360599 |
| 166 | 49,17784926 | 9,90461252 | 216 | 49,17684014 | 9,88899008 | 266 | 49,17500054 | 9,87328933 |
| 167 | 49,17782864 | 9,90430886 | 217 | 49,17680700 | 9,88865790 | 267 | 49,17496051 | 9,87297281 |
| 168 | 49,17783708 | 9,90400147 | 218 | 49,17678064 | 9,88832364 | 268 | 49,17492702 | 9,87268292 |
| 169 | 49,17782432 | 9,90368566 | 219 | 49,17675307 | 9,88799709 | 269 | 49,17489787 | 9,87238950 |
| 170 | 49,17779227 | 9,90337560 | 220 | 49,17669565 | 9,88770722 | 270 | 49,17486293 | 9,87207996 |
| 171 | 49,17780558 | 9,90305647 | 221 | 49,17666251 | 9,88739329 | 271 | 49,17484369 | 9,87176559 |
| 172 | 49,17779334 | 9,90273646 | 222 | 49,17662351 | 9,88707697 | 272 | 49,17482457 | 9,87146198 |
| 173 | 49,17778143 | 9,90242724 | 223 | 49,17657201 | 9,88675438 | 273 | 49,17479266 | 9,87115279 |
| 174 | 49,17778308 | 9,90211614 | 224 | 49,17655123 | 9,88641642 | 274 | 49,17477879 | 9,87083585 |
| 175 | 49,17774757 | 9,90182139 | 225 | 49,17650612 | 9,88611773 | 275 | 49,17475205 | 9,87052156 |
| 176 | 49,17775892 | 9,90151403 | 226 | 49,17646671 | 9,88581197 | 276 | 49,17472075 | 9,87018121 |
| 177 | 49,17774253 | 9,90120252 | 227 | 49,17643340 | 9,88550439 | 277 | 49,17471784 | 9,86990399 |
| 178 | 49,17773300 | 9,90090088 | 228 | 49,17640666 | 9,88516647 | 278 | 49,17469242 | 9,86958317 |
| 179 | 49,17773319 | 9,90059894 | 229 | 49,17636383 | 9,88485801 | 279 | 49,17466012 | 9,86928347 |
| 180 | 49,17769164 | 9,90029252 | 230 | 49,17631202 | 9,88455441 | 280 | 49,17465549 | 9,86897774 |
| 181 | 49,17770462 | 9,89997597 | 231 | 49,17625438 | 9,88426459 | 281 | 49,17462660 | 9,86868188 |
| 182 | 49,17766803 | 9,89966351 | 232 | 49,17622604 | 9,88392837 | 282 | 49,17462313 | 9,86836819 |
| 183 | 49,17768431 | 9,89934391 | 233 | 49,17617257 | 9,88363179 | 283 | 49,17460719 | 9,86804689 |
| 184 | 49,17765519 | 9,89903767 | 234 | 49,17614341 | 9,88331314 | 284 | 49,17459439 | 9,86774685 |
| 185 | 49,17765936 | 9,89872324 | 235 | 49,17610363 | 9,88299134 | 285 | 49,17457737 | 9,86743556 |
| 286 | 49,17456653 | 9,86715293 | 336 | 49,17449167 | 9,86482816 | 386 | 49,16886157 | 9,86026300 |
| 287 | 49,17455231 | 9,86684848 | 337 | 49,17440211 | 9,86479291 | 387 | 49,16878885 | 9,86019968 |
| 288 | 49,17453606 | 9,86656179 | 338 | 49,17430738 | 9,86475112 | 388 | 49,16879410 | 9,86011761 |
| 289 | 49,17453224 | 9,86627375 | 339 | 49,17421783 | 9,86470788 | 389 | 49,16875917 | 9,86002899 |
| 290 | 49,17451231 | 9,86598773 | 340 | 49,17411423 | 9,86467930 | 390 | 49,16874892 | 9,85991465 |
| 291 | 49,17450935 | 9,86568758 | 341 | 49,17399051 | 9,86463636 | 391 | 49,16875290 | 9,85979488 |
| 292 | 49,17449326 | 9,86543041 | 342 | 49,17388673 | 9,86460068 | 392 | 49,16873569 | 9,85968285 |
| 293 | 49,17448909 | 9,86516175 | 343 | 49,17377482 | 9,86451752 | 393 | 49,16873308 | 9,85955354 |
| 294 | 49,17448896 | 9,86482997 | 344 | 49,17365865 | 9,86446442 | 394 | 49,16872912 | 9,85939520 |
| 295 | 49,17450897 | 9,86453465 | 345 | 49,17355034 | 9,86441598 | 395 | 49,16871180 | 9,85921769 |
| 296 | 49,17447516 | 9,86430947 | 346 | 49,17343380 | 9,86431803 | 396 | 49,16868834 | 9,85905238 |
| 297 | 49,17447109 | 9,86408498 | 347 | 49,17332507 | 9,86422279 | 397 | 49,16866891 | 9,85886170 |
| 298 | 49,17446527 | 9,86385837 | 348 | 49,17320043 | 9,86417377 | 398 | 49,16866929 | 9,85867376 |
| 299 | 49,17448335 | 9,86363449 | 349 | 49,17309203 | 9,86407256 | 399 | 49,16864018 | 9,85847207 |
| 300 | 49,17448440 | 9,86344987 | 350 | 49,17298024 | 9,86398297 | 400 | 49,16863059 | 9,85827859 |
| 301 | 49,17448275 | 9,86324659 | 351 | 49,17284599 | 9,86391441 | 401 | 49,16863235 | 9,85808670 |
| 302 | 49,17449062 | 9,86309674 | 352 | 49,17273377 | 9,86382134 | 402 | 49,16863169 | 9,85789010 |
| 303 | 49,17452489 | 9,86295387 | 353 | 49,17261849 | 9,86370119 | 403 | 49,16862201 | 9,85770388 |
| 304 | 49,17460500 | 9,86281740 | 354 | 49,17250336 | 9,86357825 | 404 | 49,16861694 | 9,85748170 |
| 305 | 49,17469104 | 9,86269630 | 355 | 49,17238497 | 9,86345251 | 405 | 49,16861188 | 9,85726584 |
| 306 | 49,17478559 | 9,86265433 | 356 | 49,17227924 | 9,86330336 | 406 | 49,16861466 | 9,85710191 |
| 307 | 49,17485267 | 9,86263065 | 357 | 49,17216698 | 9,86315405 | 407 | 49,16860962 | 9,85688353 |
| 308 | 49,17495477 | 9,86263385 | 358 | 49,17205822 | 9,86301873 | 408 | 49,16862336 | 9,85666270 |
| 309 | 49,17508068 | 9,86271800 | 359 | 49,17194130 | 9,86286173 | 409 | 49,16863447 | 9,85645624 |
| 310 | 49,17516175 | 9,86280613 | 360 | 49,17183097 | 9,86270711 | 410 | 49,16863995 | 9,85627032 |
| 311 | 49,17523815 | 9,86294521 | 361 | 49,17172348 | 9,86255712 | 411 | 49,16864039 | 9,85608583 |
| 312 | 49,17526923 | 9,86308616 | 362 | 49,17163148 | 9,86239879 | 412 | 49,16869785 | 9,85582917 |
| 313 | 49,17529063 | 9,86328040 | 363 | 49,17153161 | 9,86224564 | 413 | 49,16871843 | 9,85562118 |
| 314 | 49,17527156 | 9,86345837 | 364 | 49,17141279 | 9,86208087 | 414 | 49,16876498 | 9,85541007 |
| 315 | 49,17527004 | 9,86358749 | 365 | 49,17130519 | 9,86193026 | 415 | 49,16880238 | 9,85521712 |
| 316 | 49,17522552 | 9,86376544 | 366 | 49,17120122 | 9,86177430 | 416 | 49,16882523 | 9,85505807 |
| 317 | 49,17520997 | 9,86391095 | 367 | 49,17109484 | 9,86160068 | 417 | 49,16885602 | 9,85487158 |
| 318 | 49,17518353 | 9,86408837 | 368 | 49,17099488 | 9,86144393 | 418 | 49,16889165 | 9,85469456 |
| 319 | 49,17515910 | 9,86426268 | 369 | 49,17087877 | 9,86128334 | 419 | 49,16893450 | 9,85452033 |
| 320 | 49,17513360 | 9,86443189 | 370 | 49,17075017 | 9,86114274 | 420 | 49,16896700 | 9,85432944 |
| 321 | 49,17513063 | 9,86459029 | 371 | 49,17064887 | 9,86101768 | 421 | 49,16897709 | 9,85413410 |
| 322 | 49,17511119 | 9,86474056 | 372 | 49,17051115 | 9,86090356 | 422 | 49,16902381 | 9,85394413 |
| 323 | 49,17510005 | 9,86483104 | 373 | 49,17037850 | 9,86080188 | 423 | 49,16906957 | 9,85375937 |
| 324 | 49,17508965 | 9,86489406 | 374 | 49,17025161 | 9,86069139 | 424 | 49,16912109 | 9,85357268 |
| 325 | 49,17506005 | 9,86493794 | 375 | 49,17009240 | 9,86062875 | 425 | 49,16915785 | 9,85340269 |
| 326 | 49,17503016 | 9,86497031 | 376 | 49,16996934 | 9,86050848 | 426 | 49,16918298 | 9,85322646 |
| 327 | 49,17501372 | 9,86499209 | 377 | 49,16983175 | 9,86044716 | 427 | 49,16920528 | 9,85306232 |
| 328 | 49,17498884 | 9,86502721 | 378 | 49,16968763 | 9,86038283 | 428 | 49,16925049 | 9,85288104 |
| 329 | 49,17493767 | 9,86502675 | 379 | 49,16950211 | 9,86034491 | 429 | 49,16922639 | 9,85273174 |
| 330 | 49,17490221 | 9,86502005 | 380 | 49,16940965 | 9,86030346 | 430 | 49,16922348 | 9,85256422 |
| 331 | 49,17482139 | 9,86496004 | 381 | 49,16928120 | 9,86029155 | 431 | 49,16922232 | 9,85237817 |
| 332 | 49,17475856 | 9,86494331 | 382 | 49,16917601 | 9,86030196 | 432 | 49,16922472 | 9,85219980 |
| 333 | 49,17468855 | 9,86491108 | 383 | 49,16908931 | 9,86032257 | 433 | 49,16923497 | 9,85198087 |
| 334 | 49,17462903 | 9,86488047 | 384 | 49,16898727 | 9,86031305 | 434 | 49,16920807 | 9,85182583 |
| 335 | 49,17456288 | 9,86486585 | 385 | 49,16891963 | 9,86028593 | 435 | 49,16917409 | 9,85167353 |
| 436 | 49,16913670 | 9,85150781 | 486 | 49,16714651 | 9,84287952 | 536 | 49,16578853 | 9,83322318 |
| 437 | 49,16907601 | 9,85138579 | 487 | 49,16712978 | 9,84270975 | 537 | 49,16571813 | 9,83302695 |
| 438 | 49,16905440 | 9,85116333 | 488 | 49,16712863 | 9,84250778 | 538 | 49,16564659 | 9,83279880 |
| 439 | 49,16899292 | 9,85098993 | 489 | 49,16712781 | 9,84232371 | 539 | 49,16554842 | 9,83259093 |
| 440 | 49,16893925 | 9,85081124 | 490 | 49,16712538 | 9,84210237 | 540 | 49,16544927 | 9,83241820 |
| 441 | 49,16887780 | 9,85065456 | 491 | 49,16711905 | 9,84188284 | 541 | 49,16538284 | 9,83221054 |
| 442 | 49,16882284 | 9,85049064 | 492 | 49,16710803 | 9,84171704 | 542 | 49,16527879 | 9,83201980 |
| 443 | 49,16877128 | 9,85032181 | 493 | 49,16710773 | 9,84155380 | 543 | 49,16518731 | 9,83183633 |
| 444 | 49,16872108 | 9,85014484 | 494 | 49,16711135 | 9,84135694 | 544 | 49,16511154 | 9,83165506 |
| 445 | 49,16866533 | 9,84999950 | 495 | 49,16709304 | 9,84116539 | 545 | 49,16504520 | 9,83144387 |
| 446 | 49,16861645 | 9,84982073 | 496 | 49,16706962 | 9,84095397 | 546 | 49,16496469 | 9,83122488 |
| 447 | 49,16855509 | 9,84965038 | 497 | 49,16704233 | 9,84076239 | 547 | 49,16490491 | 9,83104141 |
| 448 | 49,16850746 | 9,84947389 | 498 | 49,16701984 | 9,84057958 | 548 | 49,16485828 | 9,83081258 |
| 449 | 49,16846082 | 9,84929509 | 499 | 49,16698227 | 9,84041400 | 549 | 49,16479845 | 9,83055884 |
| 450 | 49,16841442 | 9,84912912 | 500 | 49,16694479 | 9,84020507 | 550 | 49,16475726 | 9,83035095 |
| 451 | 49,16836347 | 9,84894810 | 501 | 49,16691704 | 9,84001762 | 551 | 49,16473615 | 9,83015793 |
| 452 | 49,16831401 | 9,84878454 | 502 | 49,16688782 | 9,83980563 | 552 | 49,16471861 | 9,82997789 |
| 453 | 49,16825866 | 9,84861115 | 503 | 49,16686143 | 9,83962545 | 553 | 49,16468452 | 9,82979167 |
| 454 | 49,16820216 | 9,84848659 | 504 | 49,16683973 | 9,83941007 | 554 | 49,16465967 | 9,82961380 |
| 455 | 49,16815478 | 9,84828658 | 505 | 49,16680721 | 9,83919010 | 555 | 49,16463542 | 9,82945314 |
| 456 | 49,16807754 | 9,84815572 | 506 | 49,16680861 | 9,83902005 | 556 | 49,16457148 | 9,82930402 |
| 457 | 49,16804545 | 9,84796617 | 507 | 49,16678472 | 9,83885499 | 557 | 49,16455325 | 9,82912337 |
| 458 | 49,16800542 | 9,84782062 | 508 | 49,16678064 | 9,83867727 | 558 | 49,16446730 | 9,82893889 |
| 459 | 49,16795128 | 9,84763824 | 509 | 49,16675612 | 9,83848252 | 559 | 49,16436606 | 9,82873187 |
| 460 | 49,16789625 | 9,84748872 | 510 | 49,16674703 | 9,83829800 | 560 | 49,16426622 | 9,82862332 |
| 461 | 49,16786663 | 9,84730300 | 511 | 49,16674260 | 9,83811885 | 561 | 49,16415336 | 9,82852398 |
| 462 | 49,16781765 | 9,84713164 | 512 | 49,16673297 | 9,83793092 | 562 | 49,16404172 | 9,82843314 |
| 463 | 49,16775595 | 9,84695314 | 513 | 49,16672134 | 9,83774555 | 563 | 49,16392621 | 9,82838708 |
| 464 | 49,16768635 | 9,84679718 | 514 | 49,16670106 | 9,83755617 | 564 | 49,16379849 | 9,82831100 |
| 465 | 49,16765532 | 9,84664021 | 515 | 49,16668030 | 9,83737442 | 565 | 49,16368342 | 9,82826316 |
| 466 | 49,16762960 | 9,84645040 | 516 | 49,16666730 | 9,83719094 | 566 | 49,16356050 | 9,82821290 |
| 467 | 49,16758912 | 9,84625370 | 517 | 49,16664753 | 9,83697087 | 567 | 49,16344022 | 9,82815755 |
| 468 | 49,16752450 | 9,84607192 | 518 | 49,16663122 | 9,83676733 | 568 | 49,16330395 | 9,82812133 |
| 469 | 49,16745605 | 9,84590738 | 519 | 49,16661682 | 9,83658039 | 569 | 49,16314820 | 9,82807433 |
| 470 | 49,16739595 | 9,84580305 | 520 | 49,16659182 | 9,83640231 | 570 | 49,16306375 | 9,82813122 |
| 471 | 49,16733000 | 9,84561087 | 521 | 49,16657799 | 9,83618486 | 571 | 49,16291497 | 9,82814778 |
| 472 | 49,16726829 | 9,84542861 | 522 | 49,16656311 | 9,83599244 | 572 | 49,16281950 | 9,82828429 |
| 473 | 49,16723530 | 9,84535391 | 523 | 49,16654843 | 9,83578003 | 573 | 49,16267505 | 9,82830547 |
| 474 | 49,16719666 | 9,84520276 | 524 | 49,16651642 | 9,83561068 | 574 | 49,16256041 | 9,82834957 |
| 475 | 49,16716180 | 9,84499116 | 525 | 49,16646604 | 9,83540908 | 575 | 49,16242397 | 9,82843586 |
| 476 | 49,16715372 | 9,84479222 | 526 | 49,16641327 | 9,83521649 | 576 | 49,16230121 | 9,82851628 |
| 477 | 49,16713247 | 9,84457807 | 527 | 49,16635410 | 9,83502301 | 577 | 49,16217909 | 9,82859133 |
| 478 | 49,16712749 | 9,84441509 | 528 | 49,16629969 | 9,83484918 | 578 | 49,16203228 | 9,82868588 |
| 479 | 49,16709514 | 9,84424773 | 529 | 49,16623827 | 9,83467252 | 579 | 49,16191336 | 9,82881382 |
| 480 | 49,16709685 | 9,84407318 | 530 | 49,16618855 | 9,83447308 | 580 | 49,16178177 | 9,82889413 |
| 481 | 49,16705186 | 9,84389129 | 531 | 49,16611836 | 9,83428804 | 581 | 49,16166503 | 9,82894316 |
| 482 | 49,16707340 | 9,84368191 | 532 | 49,16605023 | 9,83408063 | 582 | 49,16153387 | 9,82902048 |
| 483 | 49,16707987 | 9,84347033 | 533 | 49,16599418 | 9,83386758 | 583 | 49,16141214 | 9,82909642 |
| 484 | 49,16711478 | 9,84326833 | 534 | 49,16591846 | 9,83363936 | 584 | 49,16129874 | 9,82913304 |
| 485 | 49,16710793 | 9,84306411 | 535 | 49,16585322 | 9,83343539 | 585 | 49,16119706 | 9,82921610 |
| 586 | 49,16108715 | 9,82926968 | 636 | 49,16163310 | 9,82690054 | 686 | 49,16078618 | 9,82225875 |
| 587 | 49,16100072 | 9,82937665 | 637 | 49,16148575 | 9,82694117 | 687 | 49,16077804 | 9,82206777 |
| 588 | 49,16090649 | 9,82954138 | 638 | 49,16136431 | 9,82696900 | 688 | 49,16074789 | 9,82189395 |
| 589 | 49,16080267 | 9,82958778 | 639 | 49,16123454 | 9,82700222 | 689 | 49,16069323 | 9,82174500 |
| 590 | 49,16070572 | 9,82970590 | 640 | 49,16110784 | 9,82703667 | 690 | 49,16063537 | 9,82159652 |
| 591 | 49,16063276 | 9,82980187 | 641 | 49,16098626 | 9,82708572 | 691 | 49,16059538 | 9,82147516 |
| 592 | 49,16054700 | 9,82994029 | 642 | 49,16087386 | 9,82712075 | 692 | 49,16058045 | 9,82132384 |
| 593 | 49,16044466 | 9,82999980 | 643 | 49,16075552 | 9,82715767 | 693 | 49,16056326 | 9,82115891 |
| 594 | 49,16033869 | 9,82999760 | 644 | 49,16064017 | 9,82721940 | 694 | 49,16055299 | 9,82101790 |
| 595 | 49,16026486 | 9,82993307 | 645 | 49,16052535 | 9,82728779 | 695 | 49,16054924 | 9,82084143 |
| 596 | 49,16023800 | 9,82981968 | 646 | 49,16039005 | 9,82734532 | 696 | 49,16056917 | 9,82068286 |
| 597 | 49,16027202 | 9,82969469 | 647 | 49,16027738 | 9,82739701 | 697 | 49,16061103 | 9,82051442 |
| 598 | 49,16035608 | 9,82961780 | 648 | 49,16017092 | 9,82742871 | 698 | 49,16065104 | 9,82040331 |
| 599 | 49,16046609 | 9,82954478 | 649 | 49,16010401 | 9,82741573 | 699 | 49,16068162 | 9,82023313 |
| 600 | 49,16053602 | 9,82946659 | 650 | 49,16001991 | 9,82737601 | 700 | 49,16071865 | 9,82006154 |
| 601 | 49,16057594 | 9,82937736 | 651 | 49,15992405 | 9,82728779 | 701 | 49,16078013 | 9,81990530 |
| 602 | 49,16063293 | 9,82927870 | 652 | 49,15986044 | 9,82715900 | 702 | 49,16084828 | 9,81972452 |
| 603 | 49,16073357 | 9,82921625 | 653 | 49,15982589 | 9,82704861 | 703 | 49,16085936 | 9,81952523 |
| 604 | 49,16082327 | 9,82912717 | 654 | 49,15983598 | 9,82692120 | 704 | 49,16083368 | 9,81933356 |
| 605 | 49,16088989 | 9,82900037 | 655 | 49,15988749 | 9,82682108 | 705 | 49,16078012 | 9,81912416 |
| 606 | 49,16101255 | 9,82886401 | 656 | 49,15993273 | 9,82668975 | 706 | 49,16073449 | 9,81891852 |
| 607 | 49,16110647 | 9,82876987 | 657 | 49,16001756 | 9,82655933 | 707 | 49,16065145 | 9,81881213 |
| 608 | 49,16116944 | 9,82861156 | 658 | 49,16010590 | 9,82643932 | 708 | 49,16056364 | 9,81871403 |
| 609 | 49,16126168 | 9,82846586 | 659 | 49,16018971 | 9,82630065 | 709 | 49,16045984 | 9,81863487 |
| 610 | 49,16134956 | 9,82836930 | 660 | 49,16027931 | 9,82617704 | 710 | 49,16034483 | 9,81859399 |
| 611 | 49,16142362 | 9,82826734 | 661 | 49,16038479 | 9,82604483 | 711 | 49,16018124 | 9,81858825 |
| 612 | 49,16151792 | 9,82815035 | 662 | 49,16049214 | 9,82592600 | 712 | 49,16007498 | 9,81854520 |
| 613 | 49,16162418 | 9,82801518 | 663 | 49,16060293 | 9,82580789 | 713 | 49,15997490 | 9,81843469 |
| 614 | 49,16172724 | 9,82788680 | 664 | 49,16068121 | 9,82567699 | 714 | 49,15993263 | 9,81831798 |
| 615 | 49,16182766 | 9,82776747 | 665 | 49,16077681 | 9,82555027 | 715 | 49,15993297 | 9,81813467 |
| 616 | 49,16193227 | 9,82767048 | 666 | 49,16085502 | 9,82541694 | 716 | 49,15987597 | 9,81797376 |
| 617 | 49,16204361 | 9,82757181 | 667 | 49,16093922 | 9,82531638 | 717 | 49,15984001 | 9,81780844 |
| 618 | 49,16213712 | 9,82749044 | 668 | 49,16103315 | 9,82516825 | 718 | 49,15984409 | 9,81767348 |
| 619 | 49,16222340 | 9,82739985 | 669 | 49,16108630 | 9,82505980 | 719 | 49,15984111 | 9,81752007 |
| 620 | 49,16234964 | 9,82728773 | 670 | 49,16116572 | 9,82495549 | 720 | 49,15981139 | 9,81734764 |
| 621 | 49,16244109 | 9,82719929 | 671 | 49,16119569 | 9,82476678 | 721 | 49,15980543 | 9,81717240 |
| 622 | 49,16247870 | 9,82710278 | 672 | 49,16123848 | 9,82457687 | 722 | 49,15986389 | 9,81696011 |
| 623 | 49,16255592 | 9,82701914 | 673 | 49,16125097 | 9,82440435 | 723 | 49,15985215 | 9,81676893 |
| 624 | 49,16260272 | 9,82691216 | 674 | 49,16122817 | 9,82424711 | 724 | 49,15983685 | 9,81650591 |
| 625 | 49,16261998 | 9,82679623 | 675 | 49,16117034 | 9,82405977 | 725 | 49,15986503 | 9,81631037 |
| 626 | 49,16259455 | 9,82668794 | 676 | 49,16117796 | 9,82389133 | 726 | 49,15988102 | 9,81611586 |
| 627 | 49,16252072 | 9,82660954 | 677 | 49,16114749 | 9,82372775 | 727 | 49,15990180 | 9,81588586 |
| 628 | 49,16241609 | 9,82665587 | 678 | 49,16113337 | 9,82355591 | 728 | 49,15991361 | 9,81567563 |
| 629 | 49,16232904 | 9,82668023 | 679 | 49,16109714 | 9,82339249 | 729 | 49,15988793 | 9,81542823 |
| 630 | 49,16223117 | 9,82673755 | 680 | 49,16105573 | 9,82322367 | 730 | 49,15993437 | 9,81524912 |
| 631 | 49,16214890 | 9,82678414 | 681 | 49,16102483 | 9,82306636 | 731 | 49,15995698 | 9,81506135 |
| 632 | 49,16204915 | 9,82680387 | 682 | 49,16098183 | 9,82289765 | 732 | 49,15996467 | 9,81486182 |
| 633 | 49,16194163 | 9,82681387 | 683 | 49,16092080 | 9,82272831 | 733 | 49,15996062 | 9,81465223 |
| 634 | 49,16185513 | 9,82682904 | 684 | 49,16082075 | 9,82260179 | 734 | 49,15998342 | 9,81439413 |
| 635 | 49,16174542 | 9,82685917 | 685 | 49,16079211 | 9,82245045 | 735 | 49,16000517 | 9,81414756 |
| 736 | 49,16001091 | 9,81397266 | 786 | 49,15889235 | 9,80395430 | 836 | 49,15880538 | 9,79999743 |
| 737 | 49,16000624 | 9,81376767 | 787 | 49,15888483 | 9,80372033 | 837 | 49,15876047 | 9,80013726 |
| 738 | 49,16000883 | 9,81357017 | 788 | 49,15891203 | 9,80353066 | 838 | 49,15866022 | 9,80026604 |
| 739 | 49,15998865 | 9,81335609 | 789 | 49,15889410 | 9,80328344 | 839 | 49,15860266 | 9,80040405 |
| 740 | 49,16002252 | 9,81308827 | 790 | 49,15892791 | 9,80304903 | 840 | 49,15850799 | 9,80058157 |
| 741 | 49,16001443 | 9,81281535 | 791 | 49,15893208 | 9,80290042 | 841 | 49,15847422 | 9,80074974 |
| 742 | 49,16007077 | 9,81259880 | 792 | 49,15892798 | 9,80263714 | 842 | 49,15843538 | 9,80093266 |
| 743 | 49,16005241 | 9,81239035 | 793 | 49,15892080 | 9,80244081 | 843 | 49,15838704 | 9,80111342 |
| 744 | 49,16002382 | 9,81214118 | 794 | 49,15901494 | 9,80228685 | 844 | 49,15831921 | 9,80130395 |
| 745 | 49,16006491 | 9,81193847 | 795 | 49,15901279 | 9,80198462 | 845 | 49,15830706 | 9,80142278 |
| 746 | 49,16010995 | 9,81176532 | 796 | 49,15902749 | 9,80183222 | 846 | 49,15826619 | 9,80163086 |
| 747 | 49,16007938 | 9,81158626 | 797 | 49,15908521 | 9,80159606 | 847 | 49,15820256 | 9,80179096 |
| 748 | 49,16010353 | 9,81138233 | 798 | 49,15907570 | 9,80139214 | 848 | 49,15815628 | 9,80199365 |
| 749 | 49,16013304 | 9,81114039 | 799 | 49,15908693 | 9,80120555 | 849 | 49,15809132 | 9,80221982 |
| 750 | 49,16014668 | 9,81096466 | 800 | 49,15907309 | 9,80099253 | 850 | 49,15804624 | 9,80240513 |
| 751 | 49,16016654 | 9,81075701 | 801 | 49,15913853 | 9,80078751 | 851 | 49,15797528 | 9,80259997 |
| 752 | 49,16017306 | 9,81054530 | 802 | 49,15915096 | 9,80058267 | 852 | 49,15795017 | 9,80282428 |
| 753 | 49,16016105 | 9,81030110 | 803 | 49,15921063 | 9,80034168 | 853 | 49,15788582 | 9,80301907 |
| 754 | 49,16019067 | 9,81003670 | 804 | 49,15929407 | 9,80010402 | 854 | 49,15778665 | 9,80323277 |
| 755 | 49,16017426 | 9,80988701 | 805 | 49,15936562 | 9,79991194 | 855 | 49,15776007 | 9,80339990 |
| 756 | 49,16019082 | 9,80965856 | 806 | 49,15942671 | 9,79973389 | 856 | 49,15769134 | 9,80361024 |
| 757 | 49,16017510 | 9,80945305 | 807 | 49,15948893 | 9,79957452 | 857 | 49,15763951 | 9,80376380 |
| 758 | 49,16016501 | 9,80927793 | 808 | 49,15958623 | 9,79941016 | 858 | 49,15759096 | 9,80394150 |
| 759 | 49,16014294 | 9,80910551 | 809 | 49,15966726 | 9,79927957 | 859 | 49,15748750 | 9,80406925 |
| 760 | 49,16009019 | 9,80886368 | 810 | 49,15975042 | 9,79915622 | 860 | 49,15739325 | 9,80421540 |
| 761 | 49,16002462 | 9,80870257 | 811 | 49,15988691 | 9,79898470 | 861 | 49,15725139 | 9,80437556 |
| 762 | 49,15996076 | 9,80860780 | 812 | 49,15996518 | 9,79888062 | 862 | 49,15712719 | 9,80444561 |
| 763 | 49,15989327 | 9,80840332 | 813 | 49,15999088 | 9,79875377 | 863 | 49,15697249 | 9,80453077 |
| 764 | 49,15981635 | 9,80825024 | 814 | 49,16010128 | 9,79863001 | 864 | 49,15684298 | 9,80451272 |
| 765 | 49,15973288 | 9,80810221 | 815 | 49,16007195 | 9,79851126 | 865 | 49,15671386 | 9,80449498 |
| 766 | 49,15965231 | 9,80794990 | 816 | 49,16009935 | 9,79836896 | 866 | 49,15663649 | 9,80442450 |
| 767 | 49,15957457 | 9,80777895 | 817 | 49,16004444 | 9,79822797 | 867 | 49,15648780 | 9,80437557 |
| 768 | 49,15950744 | 9,80760854 | 818 | 49,16004189 | 9,79817097 | 868 | 49,15639976 | 9,80425918 |
| 769 | 49,15940868 | 9,80741790 | 819 | 49,15997194 | 9,79819216 | 869 | 49,15630712 | 9,80413312 |
| 770 | 49,15933680 | 9,80723174 | 820 | 49,15988174 | 9,79825830 | 870 | 49,15619925 | 9,80401618 |
| 771 | 49,15926440 | 9,80706226 | 821 | 49,15983095 | 9,79833469 | 871 | 49,15608856 | 9,80387885 |
| 772 | 49,15923684 | 9,80688962 | 822 | 49,15980989 | 9,79844840 | 872 | 49,15597923 | 9,80373178 |
| 773 | 49,15917686 | 9,80666590 | 823 | 49,15977664 | 9,79853184 | 873 | 49,15584632 | 9,80357172 |
| 774 | 49,15901857 | 9,80647610 | 824 | 49,15970831 | 9,79864850 | 874 | 49,15574722 | 9,80345064 |
| 775 | 49,15897225 | 9,80630042 | 825 | 49,15971518 | 9,79873666 | 875 | 49,15563970 | 9,80334071 |
| 776 | 49,15893267 | 9,80611388 | 826 | 49,15960258 | 9,79881699 | 876 | 49,15553534 | 9,80318860 |
| 777 | 49,15891360 | 9,80593209 | 827 | 49,15950355 | 9,79895077 | 877 | 49,15542448 | 9,80303909 |
| 778 | 49,15889101 | 9,80576254 | 828 | 49,15946054 | 9,79900836 | 878 | 49,15531197 | 9,80288448 |
| 779 | 49,15888996 | 9,80557445 | 829 | 49,15942943 | 9,79914572 | 879 | 49,15518543 | 9,80276276 |
| 780 | 49,15888890 | 9,80538688 | 830 | 49,15936768 | 9,79924512 | 880 | 49,15502524 | 9,80267131 |
| 781 | 49,15887936 | 9,80514258 | 831 | 49,15920779 | 9,79938879 | 881 | 49,15488409 | 9,80257433 |
| 782 | 49,15887925 | 9,80489955 | 832 | 49,15914458 | 9,79953056 | 882 | 49,15475553 | 9,80244595 |
| 783 | 49,15888334 | 9,80466966 | 833 | 49,15902990 | 9,79968915 | 883 | 49,15460679 | 9,80234882 |
| 784 | 49,15889717 | 9,80444567 | 834 | 49,15897666 | 9,79980982 | 884 | 49,15446151 | 9,80225686 |
| 785 | 49,15888132 | 9,80422148 | 835 | 49,15893466 | 9,79989072 | 885 | 49,15431167 | 9,80217492 |
| 886 | 49,15416051 | 9,80207547 | 936 | 49,14739277 | 9,79592122 | 986 | 49,14069867 | 9,79067353 |
| 887 | 49,15400329 | 9,80198253 | 937 | 49,14727134 | 9,79576793 | 987 | 49,14058457 | 9,79050159 |
| 888 | 49,15384633 | 9,80191569 | 938 | 49,14715461 | 9,79561835 | 988 | 49,14047664 | 9,79033696 |
| 889 | 49,15369548 | 9,80181231 | 939 | 49,14704164 | 9,79547943 | 989 | 49,14037102 | 9,79014784 |
| 890 | 49,15355403 | 9,80171113 | 940 | 49,14692624 | 9,79532302 | 990 | 49,14027100 | 9,78997326 |
| 891 | 49,15341867 | 9,80158360 | 941 | 49,14681370 | 9,79520846 | 991 | 49,14016755 | 9,78976319 |
| 892 | 49,15327366 | 9,80149831 | 942 | 49,14669237 | 9,79509514 | 992 | 49,14005683 | 9,78959916 |
| 893 | 49,15313355 | 9,80140075 | 943 | 49,14657026 | 9,79492047 | 993 | 49,13993496 | 9,78944559 |
| 894 | 49,15297774 | 9,80131481 | 944 | 49,14646237 | 9,79477946 | 994 | 49,13981024 | 9,78924031 |
| 895 | 49,15284102 | 9,80123068 | 945 | 49,14634783 | 9,79464632 | 995 | 49,13969615 | 9,78903905 |
| 896 | 49,15269889 | 9,80111477 | 946 | 49,14621084 | 9,79458685 | 996 | 49,13957097 | 9,78890369 |
| 897 | 49,15255940 | 9,80099412 | 947 | 49,14608846 | 9,79450767 | 997 | 49,13944394 | 9,78876253 |
| 898 | 49,15240479 | 9,80090633 | 948 | 49,14594864 | 9,79442329 | 998 | 49,13933707 | 9,78858813 |
| 899 | 49,15226208 | 9,80081866 | 949 | 49,14578859 | 9,79436820 | 999 | 49,13923221 | 9,78843597 |
| 900 | 49,15211781 | 9,80073055 | 950 | 49,14565079 | 9,79430603 | 1 000 | 49,13911965 | 9,78826620 |
| 901 | 49,15197097 | 9,80061865 | 951 | 49,14550647 | 9,79429263 | 1 001 | 49,13900568 | 9,78811205 |
| 902 | 49,15181647 | 9,80053530 | 952 | 49,14535692 | 9,79426412 | 1 002 | 49,13889765 | 9,78792956 |
| 903 | 49,15167447 | 9,80044699 | 953 | 49,14521167 | 9,79422085 | 1 003 | 49,13879358 | 9,78779233 |
| 904 | 49,15154122 | 9,80034774 | 954 | 49,14506332 | 9,79419256 | 1 004 | 49,13868071 | 9,78765019 |
| 905 | 49,15140012 | 9,80027059 | 955 | 49,14490364 | 9,79412137 | 1 005 | 49,13858133 | 9,78751575 |
| 906 | 49,15126524 | 9,80017992 | 956 | 49,14476562 | 9,79402943 | 1 006 | 49,13848444 | 9,78733203 |
| 907 | 49,15112372 | 9,80006796 | 957 | 49,14462013 | 9,79392897 | 1 007 | 49,13838542 | 9,78716892 |
| 908 | 49,15098139 | 9,79994744 | 958 | 49,14444774 | 9,79389670 | 1 008 | 49,13830327 | 9,78699851 |
| 909 | 49,15084288 | 9,79985266 | 959 | 49,14431509 | 9,79383856 | 1 009 | 49,13821523 | 9,78683164 |
| 910 | 49,15071325 | 9,79973162 | 960 | 49,14418329 | 9,79371430 | 1 010 | 49,13813325 | 9,78665890 |
| 911 | 49,15058270 | 9,79962510 | 961 | 49,14404929 | 9,79359055 | 1 011 | 49,13806409 | 9,78646975 |
| 912 | 49,15049521 | 9,79943892 | 962 | 49,14390140 | 9,79350060 | 1 012 | 49,13799294 | 9,78630874 |
| 913 | 49,15033072 | 9,79934318 | 963 | 49,14374823 | 9,79341946 | 1 013 | 49,13794592 | 9,78610305 |
| 914 | 49,15022187 | 9,79920696 | 964 | 49,14360609 | 9,79332798 | 1 014 | 49,13786247 | 9,78595821 |
| 915 | 49,15011020 | 9,79905651 | 965 | 49,14345730 | 9,79322816 | 1 015 | 49,13779162 | 9,78578168 |
| 916 | 49,14997848 | 9,79894386 | 966 | 49,14331223 | 9,79314529 | 1 016 | 49,13773120 | 9,78558678 |
| 917 | 49,14986308 | 9,79878796 | 967 | 49,14316821 | 9,79304038 | 1 017 | 49,13766729 | 9,78542840 |
| 918 | 49,14973958 | 9,79863813 | 968 | 49,14302358 | 9,79296335 | 1 018 | 49,13753490 | 9,78530349 |
| 919 | 49,14957856 | 9,79852168 | 969 | 49,14288294 | 9,79284544 | 1 019 | 49,13750822 | 9,78509129 |
| 920 | 49,14946386 | 9,79831519 | 970 | 49,14273802 | 9,79273495 | 1 020 | 49,13745048 | 9,78489396 |
| 921 | 49,14929634 | 9,79819251 | 971 | 49,14259532 | 9,79265354 | 1 021 | 49,13738150 | 9,78472130 |
| 922 | 49,14915780 | 9,79804291 | 972 | 49,14244682 | 9,79256477 | 1 022 | 49,13730510 | 9,78457656 |
| 923 | 49,14902881 | 9,79790346 | 973 | 49,14230576 | 9,79243922 | 1 023 | 49,13724278 | 9,78443237 |
| 924 | 49,14886535 | 9,79778697 | 974 | 49,14215993 | 9,79235057 | 1 024 | 49,13717175 | 9,78421342 |
| 925 | 49,14873969 | 9,79764236 | 975 | 49,14202224 | 9,79225479 | 1 025 | 49,13709489 | 9,78403554 |
| 926 | 49,14863131 | 9,79747193 | 976 | 49,14192649 | 9,79207875 | 1 026 | 49,13703931 | 9,78381689 |
| 927 | 49,14849819 | 9,79734100 | 977 | 49,14179972 | 9,79196309 | 1 027 | 49,13700140 | 9,78361478 |
| 928 | 49,14836865 | 9,79718509 | 978 | 49,14164716 | 9,79187998 | 1 028 | 49,13694153 | 9,78337882 |
| 929 | 49,14823382 | 9,79702370 | 979 | 49,14152337 | 9,79174599 | 1 029 | 49,13689822 | 9,78315904 |
| 930 | 49,14811531 | 9,79685269 | 980 | 49,14140709 | 9,79160647 | 1 030 | 49,13684555 | 9,78293961 |
| 931 | 49,14799061 | 9,79668487 | 981 | 49,14128665 | 9,79146198 | 1 031 | 49,13679294 | 9,78270381 |
| 932 | 49,14787336 | 9,79652353 | 982 | 49,14116828 | 9,79130841 | 1 032 | 49,13674928 | 9,78247440 |
| 933 | 49,14775410 | 9,79636795 | 983 | 49,14103037 | 9,79113242 | 1 033 | 49,13669183 | 9,78226990 |
| 934 | 49,14762272 | 9,79622230 | 984 | 49,14092155 | 9,79097025 | 1 034 | 49,13663800 | 9,78202566 |
| 935 | 49,14751243 | 9,79608272 | 985 | 49,14080800 | 9,79082664 | 1 035 | 49,13658052 | 9,78180074 |
| 1 036 | 49,13652359 | 9,78158813 | 1 086 | 49,13237913 | 9,77186124 | 1 136 | 49,12720202 | 9,76415611 |
| 1 037 | 49,13647947 | 9,78135692 | 1 087 | 49,13227624 | 9,77168292 | 1 137 | 49,12717431 | 9,76405517 |
| 1 038 | 49,13643193 | 9,78113757 | 1 088 | 49,13218045 | 9,77151153 | 1 138 | 49,12715310 | 9,76400894 |
| 1 039 | 49,13636008 | 9,78091356 | 1 089 | 49,13208228 | 9,77133325 | 1 139 | 49,12714505 | 9,76394355 |
| 1 040 | 49,13629968 | 9,78069485 | 1 090 | 49,13198790 | 9,77115243 | 1 140 | 49,12713606 | 9,76381917 |
| 1 041 | 49,13621995 | 9,78050998 | 1 091 | 49,13189183 | 9,77097281 | 1 141 | 49,12710891 | 9,76368810 |
| 1 042 | 49,13613128 | 9,78033386 | 1 092 | 49,13178720 | 9,77077683 | 1 142 | 49,12705169 | 9,76358603 |
| 1 043 | 49,13602818 | 9,78015563 | 1 093 | 49,13169570 | 9,77058490 | 1 143 | 49,12696985 | 9,76355563 |
| 1 044 | 49,13593536 | 9,77996641 | 1 094 | 49,13159339 | 9,77041845 | 1 144 | 49,12687853 | 9,76351535 |
| 1 045 | 49,13583280 | 9,77978002 | 1 095 | 49,13149268 | 9,77024202 | 1 145 | 49,12681082 | 9,76339414 |
| 1 046 | 49,13574731 | 9,77960036 | 1 096 | 49,13138599 | 9,77007172 | 1 146 | 49,12677317 | 9,76327472 |
| 1 047 | 49,13564847 | 9,77942682 | 1 097 | 49,13129115 | 9,76989711 | 1 147 | 49,12670209 | 9,76316134 |
| 1 048 | 49,13555817 | 9,77926100 | 1 098 | 49,13120155 | 9,76972372 | 1 148 | 49,12663933 | 9,76307381 |
| 1 049 | 49,13547452 | 9,77908658 | 1 099 | 49,13111122 | 9,76956212 | 1 149 | 49,12657362 | 9,76294058 |
| 1 050 | 49,13539362 | 9,77890582 | 1 100 | 49,13101670 | 9,76937624 | 1 150 | 49,12649802 | 9,76279694 |
| 1 051 | 49,13531475 | 9,77871068 | 1 101 | 49,13090207 | 9,76920756 | 1 151 | 49,12642993 | 9,76263027 |
| 1 052 | 49,13523905 | 9,77850565 | 1 102 | 49,13079375 | 9,76903183 | 1 152 | 49,12634734 | 9,76246702 |
| 1 053 | 49,13517694 | 9,77829862 | 1 103 | 49,13068759 | 9,76888584 | 1 153 | 49,12627563 | 9,76230542 |
| 1 054 | 49,13510990 | 9,77809244 | 1 104 | 49,13056436 | 9,76875534 | 1 154 | 49,12620135 | 9,76213046 |
| 1 055 | 49,13503504 | 9,77789148 | 1 105 | 49,13042806 | 9,76864412 | 1 155 | 49,12611796 | 9,76197678 |
| 1 056 | 49,13497000 | 9,77765499 | 1 106 | 49,13029815 | 9,76851974 | 1 156 | 49,12603907 | 9,76180560 |
| 1 057 | 49,13488720 | 9,77748434 | 1 107 | 49,13013759 | 9,76844733 | 1 157 | 49,12595415 | 9,76163320 |
| 1 058 | 49,13482504 | 9,77725539 | 1 108 | 49,13002645 | 9,76826645 | 1 158 | 49,12586651 | 9,76146722 |
| 1 059 | 49,13475156 | 9,77703190 | 1 109 | 49,12988229 | 9,76813832 | 1 159 | 49,12578485 | 9,76129232 |
| 1 060 | 49,13466991 | 9,77685150 | 1 110 | 49,12973357 | 9,76802424 | 1 160 | 49,12569323 | 9,76111964 |
| 1 061 | 49,13459520 | 9,77664974 | 1 111 | 49,12959049 | 9,76792029 | 1 161 | 49,12561198 | 9,76094173 |
| 1 062 | 49,13452200 | 9,77643674 | 1 112 | 49,12944065 | 9,76781473 | 1 162 | 49,12551523 | 9,76077996 |
| 1 063 | 49,13444370 | 9,77620129 | 1 113 | 49,12931015 | 9,76769953 | 1 163 | 49,12542455 | 9,76061364 |
| 1 064 | 49,13436178 | 9,77601753 | 1 114 | 49,12918471 | 9,76756392 | 1 164 | 49,12534291 | 9,76045175 |
| 1 065 | 49,13428168 | 9,77580349 | 1 115 | 49,12905110 | 9,76743174 | 1 165 | 49,12525486 | 9,76026965 |
| 1 066 | 49,13421430 | 9,77560027 | 1 116 | 49,12894839 | 9,76725925 | 1 166 | 49,12516897 | 9,76010355 |
| 1 067 | 49,13414580 | 9,77540292 | 1 117 | 49,12878289 | 9,76718948 | 1 167 | 49,12507717 | 9,75991681 |
| 1 068 | 49,13406986 | 9,77519907 | 1 118 | 49,12864582 | 9,76709963 | 1 168 | 49,12498352 | 9,75974392 |
| 1 069 | 49,13399055 | 9,77499504 | 1 119 | 49,12853180 | 9,76696809 | 1 169 | 49,12488234 | 9,75961961 |
| 1 070 | 49,13390806 | 9,77478725 | 1 120 | 49,12843684 | 9,76681918 | 1 170 | 49,12479035 | 9,75949408 |
| 1 071 | 49,13382582 | 9,77456714 | 1 121 | 49,12834665 | 9,76663899 | 1 171 | 49,12470157 | 9,75933948 |
| 1 072 | 49,13373660 | 9,77438755 | 1 122 | 49,12825740 | 9,76642251 | 1 172 | 49,12458457 | 9,75919548 |
| 1 073 | 49,13364916 | 9,77416689 | 1 123 | 49,12815849 | 9,76628677 | 1 173 | 49,12448210 | 9,75905937 |
| 1 074 | 49,13356180 | 9,77396461 | 1 124 | 49,12807734 | 9,76610801 | 1 174 | 49,12437645 | 9,75891215 |
| 1 075 | 49,13345671 | 9,77377640 | 1 125 | 49,12799718 | 9,76593932 | 1 175 | 49,12425987 | 9,75876587 |
| 1 076 | 49,13336198 | 9,77358596 | 1 126 | 49,12791257 | 9,76576368 | 1 176 | 49,12415033 | 9,75864271 |
| 1 077 | 49,13326798 | 9,77341127 | 1 127 | 49,12781551 | 9,76557861 | 1 177 | 49,12404618 | 9,75849438 |
| 1 078 | 49,13317682 | 9,77324079 | 1 128 | 49,12773149 | 9,76539092 | 1 178 | 49,12395414 | 9,75835741 |
| 1 079 | 49,13308155 | 9,77306847 | 1 129 | 49,12764251 | 9,76521032 | 1 179 | 49,12384023 | 9,75822172 |
| 1 080 | 49,13297509 | 9,77290215 | 1 130 | 49,12755571 | 9,76502764 | 1 180 | 49,12373080 | 9,75808131 |
| 1 081 | 49,13287564 | 9,77273156 | 1 131 | 49,12746874 | 9,76486914 | 1 181 | 49,12363370 | 9,75793769 |
| 1 082 | 49,13277658 | 9,77255914 | 1 132 | 49,12740122 | 9,76468792 | 1 182 | 49,12352817 | 9,75781223 |
| 1 083 | 49,13267476 | 9,77238448 | 1 133 | 49,12733136 | 9,76453430 | 1 183 | 49,12342307 | 9,75766034 |
| 1 084 | 49,13257620 | 9,77220414 | 1 134 | 49,12727230 | 9,76440029 | 1 184 | 49,12331949 | 9,75749597 |
| 1 085 | 49,13248044 | 9,77202391 | 1 135 | 49,12722798 | 9,76426752 | 1 185 | 49,12322403 | 9,75735102 |
| 1 186 | 49,12311590 | 9,75721360 | 1 213 | 49,12031855 | 9,75329170 | 1 240 | 49,11991474 | 9,75252403 |
| 1 187 | 49,12301951 | 9,75705319 | 1 214 | 49,12026809 | 9,75316211 | 1 241 | 49,11992363 | 9,75253722 |
| 1 188 | 49,12290359 | 9,75691536 | 1 215 | 49,12021670 | 9,75300101 | 1 242 | 49,11992290 | 9,75253157 |
| 1 189 | 49,12279582 | 9,75678024 | 1 216 | 49,12016323 | 9,75285930 | 1 243 | 49,11992435 | 9,75251334 |
| 1 190 | 49,12268252 | 9,75663797 | 1 217 | 49,12011509 | 9,75275993 | 1 244 | 49,11991219 | 9,75249504 |
| 1 191 | 49,12253881 | 9,75651638 | 1 218 | 49,12006735 | 9,75269255 | 1 245 | 49,11991075 | 9,75247172 |
| 1 192 | 49,12242268 | 9,75635125 | 1 219 | 49,12003562 | 9,75265678 | 1 246 | 49,11991298 | 9,75247559 |
| 1 193 | 49,12230486 | 9,75618011 | 1 220 | 49,12002056 | 9,75261286 | 1 247 | 49,11991078 | 9,75249415 |
| 1 194 | 49,12217004 | 9,75604156 | 1 221 | 49,12002848 | 9,75259638 | 1 248 | 49,11991842 | 9,75251799 |
| 1 195 | 49,12207360 | 9,75588115 | 1 222 | 49,12004169 | 9,75258698 | 1 249 | 49,11993917 | 9,75252875 |
| 1 196 | 49,12194920 | 9,75575491 | 1 223 | 49,12003124 | 9,75255607 | 1 250 | 49,11995897 | 9,75252673 |
| 1 197 | 49,12184614 | 9,75562112 | 1 224 | 49,12001826 | 9,75252570 | 1 251 | 49,11996467 | 9,75250596 |
| 1 198 | 49,12173643 | 9,75544956 | 1 225 | 49,12000818 | 9,75251196 | 1 252 | 49,11995234 | 9,75249681 |
| 1 199 | 49,12162119 | 9,75527233 | 1 226 | 49,11999380 | 9,75248418 | 1 253 | 49,11993034 | 9,75247416 |
| 1 200 | 49,12151314 | 9,75512031 | 1 227 | 49,11993742 | 9,75247046 | 1 254 | 49,11993718 | 9,75246231 |
| 1 201 | 49,12138173 | 9,75496364 | 1 228 | 49,11989938 | 9,75248209 | 1 255 | 49,11994317 | 9,75245726 |
| 1 202 | 49,12128168 | 9,75482029 | 1 229 | 49,11986307 | 9,75248293 | 1 256 | 49,11995305 | 9,75245497 |
| 1 203 | 49,12116400 | 9,75469820 | 1 230 | 49,11985449 | 9,75246761 | 1 257 | 49,11996215 | 9,75245923 |
| 1 204 | 49,12105849 | 9,75455467 | 1 231 | 49,11987184 | 9,75245925 | 1 258 | 49,11996001 | 9,75246396 |
| 1 205 | 49,12098442 | 9,75441145 | 1 232 | 49,11989506 | 9,75248670 | 1 259 | 49,11997169 | 9,75248719 |
| 1 206 | 49,12089582 | 9,75425195 | 1 233 | 49,11989719 | 9,75248730 | 1 260 | 49,11996702 | 9,75248205 |
| 1 207 | 49,12080403 | 9,75412948 | 1 234 | 49,11992056 | 9,75247882 | 1 261 | 49,11996819 | 9,75247278 |
| 1 208 | 49,12071807 | 9,75398126 | 1 235 | 49,11994218 | 9,75249140 | 1 262 | 49,11996180 | 9,75245262 |
| 1 209 | 49,12061654 | 9,75381314 | 1 236 | 49,11994905 | 9,75249651 | 1 263 | 49,11995902 | 9,75245519 |
| 1 210 | 49,12053939 | 9,75368664 | 1 237 | 49,11993472 | 9,75247340 | 1 264 | 49,11994764 | 9,75244534 |
| 1 211 | 49,12045283 | 9,75357886 | 1 238 | 49,11990932 | 9,75248530 | | | |
| 1 212 | 49,12037781 | 9,75344755 | 1 239 | 49,11991158 | 9,75249184 | | | |

GPS-time data

Time in s

latitude in degree

longitude in degree

Time in s

latitude in degree

longitude in degree

Time in s

latitude in degree

longitude in degree

0

49,17750693

9,94045544

1

49,17750137

9,94042341

46

49,17740985

9,93961042

91

49,17715403

9,92708358

2

49,17749047

9,94043592

47

49,17741914

9,93941719

92

49,17715034

9,92678434

3

49,17748126

9,94044008

48

49,17739967

9,93921967

93

49,17716120

9,92646674

4

49,17748767

9,94041575

49

49,17739145

9,93900211

94

49,17716093

9,92615082

5

49,17748251

9,94043282

50

49,17737345

9,93876394

95

49,17719118

9,92587899

6

49,17749029

9,94042503

51

49,17735852

9,93853608

96

49,17717956

9,92558201

7

49,17749335

9,94041628

52

49,17734312

9,93830573

97

49,17719684

9,92529698

8

49,17749348

9,94040107

53

49,17731937

9,93806294

98

49,17720055

9,92501361

9

49,17749751

9,94041760

54

49,17731364

9,93781048

99

49,17720973

9,92472207

10

49,17748552

9,94045186

55

49,17730943

9,93754921

100

49,17722161

9,92440453

11

49,17747765

9,94045803

56

49,17728668

9,93727866

101

49,17722426

9,92411846

12

49,17748683

9,94044064

57

49,17727120

9,93700407

102

49,17722279

9,92383264

13

49,17748199

9,94041943

58

49,17726191

9,93673182

103

49,17724753

9,92356613

14

49,17748296

9,94041118

59

49,17726419

9,93644801

104

49,17724873

9,92328974

15

49,17748854

9,94040632

60

49,17724683

9,93616792

105

49,17728966

9,92298281

16

49,17747063

9,94041231

61

49,17722599

9,93587547

106

49,17729082

9,92269771

17

49,17747577

9,94042190

62

49,17722515

9,93557748

107

49,17731112

9,92241876

18

49,17747655

9,94044846

63

49,17719760

9,93529450

108

49,17732411

9,92214881

19

49,17748326

9,94044092

64

49,17720197

9,93500446

109

49,17732270

9,92186338

20

49,17748233

9,94044194

65

49,17720112

9,93471327

110

49,17734203

9,92157757

21

49,17747505

9,94044510

66

49,17718985

9,93441697

111

49,17734548

9,92128924

22

49,17748198

9,94042680

67

49,17718511

9,93411791

112

49,17732703

9,92101924

23

49,17747088

9,94042069

68

49,17718032

9,93382102

113

49,17735183

9,92073668

24

49,17747111

9,94042548

69

49,17717223

9,93352428

114

49,17740044

9,92045308

25

49,17746717

9,94045668

70

49,17716877

9,93321666

115

49,17738919

9,92017575

26

49,17747914

9,94045445

71

49,17715935

9,93293197

116

49,17740460

9,91988895

27

49,17747197

9,94043996

72

49,17715123

9,93266362

117

49,17744662

9,91961440

28

49,17747035

9,94042438

73

49,17715162

9,93234099

118

49,17745760

9,91930702

29

49,17747819

9,94044783

74

49,17715081

9,93203479

119

49,17744447

9,91901365

30

49,17747888

9,94045560

75

49,17714905

9,93175589

120

49,17744758

9,91870949

31

49,17747192

9,94045575

76

49,17715444

9,93147779

121

49,17747833

9,91841378

32

49,17747403

9,94046187

77

49,17715670

9,93118972

122

49,17753087

9,91810365

33

49,17746330

9,94044822

78

49,17712625

9,93089947

123

49,17751780

9,91780871

34

49,17747468

9,94046943

79

49,17711304

9,93060915

124

49,17751519

9,91750121

35

49,17746721

9,94046651

80

49,17712630

9,93031037

125

49,17754354

9,91721015

36

49,17746984

9,94046203

81

49,17713088

9,93003269

126

49,17757729

9,91690128

37

49,17748706

9,94042981

82

49,17714726

9,92973485

127

49,17757228

9,91660068

38

49,17749012

9,94038666

83

49,17714299

9,92943909

128

49,17758391

9,91628079

39

49,17746103

9,94036862

84

49,17716135

9,92912712

129

49,17758020

9,91598819

40

49,17745826

9,94032161

85

49,17715855

9,92882577

130

49,17759987

9,91565305

41

49,17745588

9,94024460

86

49,17715228

9,92853433

131

49,17761970

9,91535841

42

49,17744570

9,94016553

87

49,17714458

9,92824141

132

49,17765718

9,91505740

43

49,17743160

9,94007622

88

49,17714385

9,92794897

133

49,17767191

9,91473407

44

49,17742924

9,93992814

89

49,17715334

9,92766471

134

49,17767871

9,91443628

45

49,17741497

9,93977911

90

49,17715927

9,92736719

135

49,17769355

9,91411627

136

49,17770220

9,91382304

186

49,17763466

9,89840963

236

49,17606849

9,88269057

137

49,17770798

9,91353583

187

49,17760614

9,89811395

237

49,17601532

9,88240077

138

49,17772229

9,91323129

188

49,17756734

9,89782615

238

49,17597985

9,88206657

139

49,17773009

9,91292178

189

49,17757374

9,89752028

239

49,17593784

9,88174472

140

49,17772809

9,91263774

190

49,17753771

9,89722077

240

49,17589380

9,88143276

141

49,17772051

9,91232464

191

49,17753511

9,89690286

241

49,17586890

9,88112185

142

49,17773296

9,91200855

192

49,17750506

9,89659580

242

49,17583069

9,88080190

143

49,17775514

9,91175606

193

49,17749751

9,89628693

243

49,17578712

9,88050773

144

49,17777123

9,91145220

194

49,17747503

9,89597069

244

49,17575001

9,88018870

145

49,17779376

9,91115258

195

49,17743045

9,89566393

245

49,17568914

9,87989925

146

49,17781647

9,91083718

196

49,17741828

9,89534641

246

49,17566347

9,87958434

147

49,17780864

9,91054227

197

49,17739099

9,89503775

247

49,17562902

9,87926547

148

49,17781774

9,91024920

198

49,17737114

9,89471732

248

49,17557931

9,87894738

149

49,17783202

9,90993314

199

49,17735909

9,89437392

249

49,17553943

9,87861883

150

49,17785376

9,90960940

200

49,17733512

9,89407151

250

49,17550641

9,87830890

151

49,17785277

9,90932308

201

49,17733502

9,89370101

251

49,17547757

9,87798913

152

49,17784906

9,90903802

202

49,17728044

9,89342555

252

49,17542733

9,87765637

153

49,17785555

9,90872892

203

49,17724933

9,89310519

253

49,17539428

9,87733484

154

49,17785153

9,90839976

204

49,17719558

9,89282502

254

49,17537335

9,87699815

155

49,17786329

9,90806697

205

49,17714909

9,89250431

255

49,17534891

9,87669374

156

49,17786238

9,90775413

206

49,17712573

9,89216689

256

49,17529647

9,87639385

157

49,17786354

9,90743755

207

49,17710298

9,89183106

257

49,17524710

9,87608129

158

49,17785836

9,90714738

208

49,17707560

9,89151586

258

49,17522071

9,87577951

159

49,17784779

9,90683013

209

49,17706968

9,89118370

259

49,17519821

9,87543641

160

49,17784193

9,90651429

210

49,17702995

9,89086920

260

49,17515054

9,87516624

161

49,17786848

9,90620301

211

49,17699469

9,89055197

261

49,17510887

9,87487696

162

49,17785957

9,90589698

212

49,17698344

9,89024297

262

49,17508754

9,87455475

163

49,17782604

9,90558582

213

49,17692524

9,88994600

263

49,17506312

9,87423020

164

49,17785640

9,90525942

214

49,17689188

9,88962397

264

49,17502857

9,87389848

165

49,17786883

9,90493654

215

49,17687274

9,88930560

265

49,17501893

9,87360599

166

49,17784926

9,90461252

216

49,17684014

9,88899008

266

49,17500054

9,87328933

167

49,17782864

9,90430886

217

49,17680700

9,88865790

267

49,17496051

9,87297281

168

49,17783708

9,90400147

218

49,17678064

9,88832364

268

49,17492702

9,87268292

169

49,17782432

9,90368566

219

49,17675307

9,88799709

269

49,17489787

9,87238950

170

49,17779227

9,90337560

220

49,17669565

9,88770722

270

49,17486293

9,87207996

171

49,17780558

9,90305647

221

49,17666251

9,88739329

271

49,17484369

9,87176559

172

49,17779334

9,90273646

222

49,17662351

9,88707697

272

49,17482457

9,87146198

173

49,17778143

9,90242724

223

49,17657201

9,88675438

273

49,17479266

9,87115279

174

49,17778308

9,90211614

224

49,17655123

9,88641642

274

49,17477879

9,87083585

175

49,17774757

9,90182139

225

49,17650612

9,88611773

275

49,17475205

9,87052156

176

49,17775892

9,90151403

226

49,17646671

9,88581197

276

49,17472075

9,87018121

177

49,17774253

9,90120252

227

49,17643340

9,88550439

277

49,17471784

9,86990399

178

49,17773300

9,90090088

228

49,17640666

9,88516647

278

49,17469242

9,86958317

179

49,17773319

9,90059894

229

49,17636383

9,88485801

279

49,17466012

9,86928347

180

49,17769164

9,90029252

230

49,17631202

9,88455441

280

49,17465549

9,86897774

181

49,17770462

9,89997597

231

49,17625438

9,88426459

281

49,17462660

9,86868188

182

49,17766803

9,89966351

232

49,17622604

9,88392837

282

49,17462313

9,86836819

183

49,17768431

9,89934391

233

49,17617257

9,88363179

283

49,17460719

9,86804689

184

49,17765519

9,89903767

234

49,17614341

9,88331314

284

49,17459439

9,86774685

185

49,17765936

9,89872324

235

49,17610363

9,88299134

285

49,17457737

9,86743556

286

49,17456653

9,86715293

336

49,17449167

9,86482816

386

49,16886157

9,86026300

287

49,17455231

9,86684848

337

49,17440211

9,86479291

387

49,16878885

9,86019968

288

49,17453606

9,86656179

338

49,17430738

9,86475112

388

49,16879410

9,86011761

289

49,17453224

9,86627375

339

49,17421783

9,86470788

389

49,16875917

9,86002899

290

49,17451231

9,86598773

340

49,17411423

9,86467930

390

49,16874892

9,85991465

291

49,17450935

9,86568758

341

49,17399051

9,86463636

391

49,16875290

9,85979488

292

49,17449326

9,86543041

342

49,17388673

9,86460068

392

49,16873569

9,85968285

293

49,17448909

9,86516175

343

49,17377482

9,86451752

393

49,16873308

9,85955354

294

49,17448896

9,86482997

344

49,17365865

9,86446442

394

49,16872912

9,85939520

295

49,17450897

9,86453465

345

49,17355034

9,86441598

395

49,16871180

9,85921769

296

49,17447516

9,86430947

346

49,17343380

9,86431803

396

49,16868834

9,85905238

297

49,17447109

9,86408498

347

49,17332507

9,86422279

397

49,16866891

9,85886170

298

49,17446527

9,86385837

348

49,17320043

9,86417377

398

49,16866929

9,85867376

299

49,17448335

9,86363449

349

49,17309203

9,86407256

399

49,16864018

9,85847207

300

49,17448440

9,86344987

350

49,17298024

9,86398297

400

49,16863059

9,85827859

301

49,17448275

9,86324659

351

49,17284599

9,86391441

401

49,16863235

9,85808670

302

49,17449062

9,86309674

352

49,17273377

9,86382134

402

49,16863169

9,85789010

303

49,17452489

9,86295387

353

49,17261849

9,86370119

403

49,16862201

9,85770388

304

49,17460500

9,86281740

354

49,17250336

9,86357825

404

49,16861694

9,85748170

305

49,17469104

9,86269630

355

49,17238497

9,86345251

405

49,16861188

9,85726584

306

49,17478559

9,86265433

356

49,17227924

9,86330336

406

49,16861466

9,85710191

307

49,17485267

9,86263065

357

49,17216698

9,86315405

407

49,16860962

9,85688353

308

49,17495477

9,86263385

358

49,17205822

9,86301873

408

49,16862336

9,85666270

309

49,17508068

9,86271800

359

49,17194130

9,86286173

409

49,16863447

9,85645624

310

49,17516175

9,86280613

360

49,17183097

9,86270711

410

49,16863995

9,85627032

311

49,17523815

9,86294521

361

49,17172348

9,86255712

411

49,16864039

9,85608583

312

49,17526923

9,86308616

362

49,17163148

9,86239879

412

49,16869785

9,85582917

313

49,17529063

9,86328040

363

49,17153161

9,86224564

413

49,16871843

9,85562118

314

49,17527156

9,86345837

364

49,17141279

9,86208087

414

49,16876498

9,85541007

315

49,17527004

9,86358749

365

49,17130519

9,86193026

415

49,16880238

9,85521712

316

49,17522552

9,86376544

366

49,17120122

9,86177430

416

49,16882523

9,85505807

317

49,17520997

9,86391095

367

49,17109484

9,86160068

417

49,16885602

9,85487158

318

49,17518353

9,86408837

368

49,17099488

9,86144393

418

49,16889165

9,85469456

319

49,17515910

9,86426268

369

49,17087877

9,86128334

419

49,16893450

9,85452033

320

49,17513360

9,86443189

370

49,17075017

9,86114274

420

49,16896700

9,85432944

321

49,17513063

9,86459029

371

49,17064887

9,86101768

421

49,16897709

9,85413410

322

49,17511119

9,86474056

372

49,17051115

9,86090356

422

49,16902381

9,85394413

323

49,17510005

9,86483104

373

49,17037850

9,86080188

423

49,16906957

9,85375937

324

49,17508965

9,86489406

374

49,17025161

9,86069139

424

49,16912109

9,85357268

325

49,17506005

9,86493794

375

49,17009240

9,86062875

425

49,16915785

9,85340269

326

49,17503016

9,86497031

376

49,16996934

9,86050848

426

49,16918298

9,85322646

327

49,17501372

9,86499209

377

49,16983175

9,86044716

427

49,16920528

9,85306232

328

49,17498884

9,86502721

378

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660

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877

49,15542448

9,80303909

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49,15889101

9,80576254

828

49,15946054

9,79900836

878

49,15531197

9,80288448

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49,15888996

9,80557445

829

49,15942943

9,79914572

879

49,15518543

9,80276276

780

49,15888890

9,80538688

830

49,15936768

9,79924512

880

49,15502524

9,80267131

781

49,15887936

9,80514258

831

49,15920779

9,79938879

881

49,15488409

9,80257433

782

49,15887925

9,80489955

832

49,15914458

9,79953056

882

49,15475553

9,80244595

783

49,15888334

9,80466966

833

49,15902990

9,79968915

883

49,15460679

9,80234882

784

49,15889717

9,80444567

834

49,15897666

9,79980982

884

49,15446151

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785

49,15888132

9,80422148

835

49,15893466

9,79989072

885

49,15431167

9,80217492

886

49,15416051

9,80207547

936

49,14739277

9,79592122

986

49,14069867

9,79067353

887

49,15400329

9,80198253

937

49,14727134

9,79576793

987

49,14058457

9,79050159

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49,15384633

9,80191569

938

49,14715461

9,79561835

988

49,14047664

9,79033696

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49,15369548

9,80181231

939

49,14704164

9,79547943

989

49,14037102

9,79014784

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49,15355403

9,80171113

940

49,14692624

9,79532302

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49,14027100

9,78997326

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49,15341867

9,80158360

941

49,14681370

9,79520846

991

49,14016755

9,78976319

892

49,15327366

9,80149831

942

49,14669237

9,79509514

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49,14005683

9,78959916

893

49,15313355

9,80140075

943

49,14657026

9,79492047

993

49,13993496

9,78944559

894

49,15297774

9,80131481

944

49,14646237

9,79477946

994

49,13981024

9,78924031

895

49,15284102

9,80123068

945

49,14634783

9,79464632

995

49,13969615

9,78903905

896

49,15269889

9,80111477

946

49,14621084

9,79458685

996

49,13957097

9,78890369

897

49,15255940

9,80099412

947

49,14608846

9,79450767

997

49,13944394

9,78876253

898

49,15240479

9,80090633

948

49,14594864

9,79442329

998

49,13933707

9,78858813

899

49,15226208

9,80081866

949

49,14578859

9,79436820

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49,13923221

9,78843597

900

49,15211781

9,80073055

950

49,14565079

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1 000

49,13911965

9,78826620

901

49,15197097

9,80061865

951

49,14550647

9,79429263

1 001

49,13900568

9,78811205

902

49,15181647

9,80053530

952

49,14535692

9,79426412

1 002

49,13889765

9,78792956

903

49,15167447

9,80044699

953

49,14521167

9,79422085

1 003

49,13879358

9,78779233

904

49,15154122

9,80034774

954

49,14506332

9,79419256

1 004

49,13868071

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905

49,15140012

9,80027059

955

49,14490364

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1 005

49,13858133

9,78751575

906

49,15126524

9,80017992

956

49,14476562

9,79402943

1 006

49,13848444

9,78733203

907

49,15112372

9,80006796

957

49,14462013

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1 007

49,13838542

9,78716892

908

49,15098139

9,79994744

958

49,14444774

9,79389670

1 008

49,13830327

9,78699851

909

49,15084288

9,79985266

959

49,14431509

9,79383856

1 009

49,13821523

9,78683164

910

49,15071325

9,79973162

960

49,14418329

9,79371430

1 010

49,13813325

9,78665890

911

49,15058270

9,79962510

961

49,14404929

9,79359055

1 011

49,13806409

9,78646975

912

49,15049521

9,79943892

962

49,14390140

9,79350060

1 012

49,13799294

9,78630874

913

49,15033072

9,79934318

963

49,14374823

9,79341946

1 013

49,13794592

9,78610305

914

49,15022187

9,79920696

964

49,14360609

9,79332798

1 014

49,13786247

9,78595821

915

49,15011020

9,79905651

965

49,14345730

9,79322816

1 015

49,13779162

9,78578168

916

49,14997848

9,79894386

966

49,14331223

9,79314529

1 016

49,13773120

9,78558678

917

49,14986308

9,79878796

967

49,14316821

9,79304038

1 017

49,13766729

9,78542840

918

49,14973958

9,79863813

968

49,14302358

9,79296335

1 018

49,13753490

9,78530349

919

49,14957856

9,79852168

969

49,14288294

9,79284544

1 019

49,13750822

9,78509129

920

49,14946386

9,79831519

970

49,14273802

9,79273495

1 020

49,13745048

9,78489396

921

49,14929634

9,79819251

971

49,14259532

9,79265354

1 021

49,13738150

9,78472130

922

49,14915780

9,79804291

972

49,14244682

9,79256477

1 022

49,13730510

9,78457656

923

49,14902881

9,79790346

973

49,14230576

9,79243922

1 023

49,13724278

9,78443237

924

49,14886535

9,79778697

974

49,14215993

9,79235057

1 024

49,13717175

9,78421342

925

49,14873969

9,79764236

975

49,14202224

9,79225479

1 025

49,13709489

9,78403554

926

49,14863131

9,79747193

976

49,14192649

9,79207875

1 026

49,13703931

9,78381689

927

49,14849819

9,79734100

977

49,14179972

9,79196309

1 027

49,13700140

9,78361478

928

49,14836865

9,79718509

978

49,14164716

9,79187998

1 028

49,13694153

9,78337882

929

49,14823382

9,79702370

979

49,14152337

9,79174599

1 029

49,13689822

9,78315904

930

49,14811531

9,79685269

980

49,14140709

9,79160647

1 030

49,13684555

9,78293961

931

49,14799061

9,79668487

981

49,14128665

9,79146198

1 031

49,13679294

9,78270381

932

49,14787336

9,79652353

982

49,14116828

9,79130841

1 032

49,13674928

9,78247440

933

49,14775410

9,79636795

983

49,14103037

9,79113242

1 033

49,13669183

9,78226990

934

49,14762272

9,79622230

984

49,14092155

9,79097025

1 034

49,13663800

9,78202566

935

49,14751243

9,79608272

985

49,14080800

9,79082664

1 035

49,13658052

9,78180074

1 036

49,13652359

9,78158813

1 086

49,13237913

9,77186124

1 136

49,12720202

9,76415611

1 037

49,13647947

9,78135692

1 087

49,13227624

9,77168292

1 137

49,12717431

9,76405517

1 038

49,13643193

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1 088

49,13218045

9,77151153

1 138

49,12715310

9,76400894

1 039

49,13636008

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1 089

49,13208228

9,77133325

1 139

49,12714505

9,76394355

1 040

49,13629968

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1 090

49,13198790

9,77115243

1 140

49,12713606

9,76381917

1 041

49,13621995

9,78050998

1 091

49,13189183

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1 141

49,12710891

9,76368810

1 042

49,13613128

9,78033386

1 092

49,13178720

9,77077683

1 142

49,12705169

9,76358603

1 043

49,13602818

9,78015563

1 093

49,13169570

9,77058490

1 143

49,12696985

9,76355563

1 044

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1 094

49,13159339

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1 144

49,12687853

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1 045

49,13583280

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1 095

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1 145

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1 046

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1 096

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1 146

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1 047

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1 097

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1 147

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1 048

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1 098

49,13120155

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1 148

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1 049

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1 099

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1 149

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1 050

49,13539362

9,77890582

1 100

49,13101670

9,76937624

1 150

49,12649802

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1 051

49,13531475

9,77871068

1 101

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1 151

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1 052

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1 102

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1 152

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1 053

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1 103

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1 153

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1 054

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1 104

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1 154

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1 055

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1 057

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1 058

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1 059

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1 060

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1 110

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1 113

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1 122

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1 129

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1 179

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1 080

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1 130

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1 180

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1 131

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1 082

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