| No. of formulae | Formulas / calculations | 
 
   
   | Main part of formula | Adjustment factors | 
 
   
   | 1.1 | ∆ ROE (F1) = ROE 0*(A1) – ROE 0 | – | 
 
   
   | 1.2 | ∆ ROE (F2) = (ROE 0*(A3) – ROE 0)* | A1 | 
 
   
   | 1.3 | ∆ ROE (F3) = (ROE 0*(A5) – ROE 0)* | (A1*А3) or В1 | 
 
   
   | 2.1 | ∆ ROE (F1) = (ROE I – ROE I * (A2))* | (A6*A4) or B2 | 
 
   
   | 2.2 | ∆ ROE (F2) = (ROE I – ROE I * (A4))* | A6 | 
 
   
   | 2.3 | ∆ ROE (F3) = ROE I – ROE I * (A6) | – | 
 
   
   | 3.1 | ∆ ROE (F1) = (∆F1/ F1(0)) * ROE 0 | – | 
 
   
   | 3.2 | ∆ ROE (F2) = (∆F2/ F2(0)) * ROE 0)* | A1 | 
 
   
   | 3.3 | ∆ ROE (F3) = ((∆F3/ F3(0)) * ROE 0)* | (A1*А3) or В1 | 
 
   
   | 4.1 | ∆ ROE (F1) = ((∆F1/ F1(I)) * ROE I)* | (A6*A4) or B2 | 
 
   
   | 4.2 | ∆ ROE (F2) = ((∆F2/ F2(I)) * ROE I)* | A6 | 
 
   
   | 4.3 | ∆ ROE (F3) = ((∆F3/ F3(I)) * ROE I | – | 
 
   
   | 5.1 | ∆ ROE (F1) = (ROE I*A4*А6) – ROE 0 | – | 
 
   
   | 5.2 | ∆ ROE (F2) = ((ROE I*A2*А6) – ROE 0)* | A1 | 
 
   
   | 5.3 | ∆ ROE (F3) = ((ROE I*A2*А4) – ROE 0)* | (A1*А3) or В1 | 
 
   
   | 6.1 | ∆ ROE (F1) = (ROE I – (ROE 0*A3*A5))* | (A6*A4) or B2 | 
 
   
   | 6.2 | ∆ ROE (F2) = (ROE I – (ROE 0*A1*A5))* | A6 | 
 
   
   | 6.3 | ∆ ROE (F3) = ROE I – (ROE 0*A1*A3) | – | 
 
   
   | 7.1 | ∆ ROE (F1) = ∆ ROE – (ROE I – (ROE 0*A1) | – | 
 
   
   | 7.2 | ∆ ROE (F2) = ∆ ROE – (ROE I – (ROE 0*A3))* | A1 | 
 
   
   | 7.3 | ∆ ROE (F3) = ∆ ROE – (ROE I – (ROE 0*A5))* | (A1*А3) or В1 | 
 
   
   | 8.1 | ∆ ROE (F1) = ∆ ROE – ((ROE I *A2) – ROE 0)* | (A6*A4) or B2 | 
 
   
   | 8.2 | ∆ ROE (F2) = ∆ ROE – ((ROE I *A4) – ROE 0)* | A6 | 
 
   
   | 8.3 | ∆ ROE (F3) = ∆ ROE – ((ROE I *A6) – ROE 0) | – | 
 
   
   | 9.1 | ∆ ROE (F1) = ∆ ROE – (ROE I – (ROE I*A4*А6)) | – | 
 
   
   | 9.2 | ∆ ROE (F2) = ∆ ROE – (ROE I – (ROE I*A2*А6)) | A1 | 
 
   
   | 9.3 | ∆ ROE (F3) = ∆ ROE – (ROE I – (ROE I*A2*А4))* | (A1*А3) or В1 | 
 
   
   | 10.1 | ∆ ROE (F1) = ∆ ROE – (ROE 0*A5*A3) – ROE 0)* | (A6*A4) or B2 | 
 
   
   | 10.2 | ∆ ROE (F2) = ∆ ROE – ((ROE 0*A5*A1) – ROE0)* | A6 | 
 
   
   | 10.3 | ∆ ROE (F3) = ∆ ROE – ((ROE 0*A3*A1) – ROE 0) | – |