Budget 1999
Federal Financial Support for the Provinces and Territories: 1
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"We must set aside any notion that acting in isolation is a sign of strength. It is not. In today's world, power lies in partnership. Canadians have a right to expect that their governments will work together."

Finance Minister Paul Martin
1999 budget speech

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The federal government proposes to significantly increase funding to the provinces and territories to strengthen Canada's publicly-funded health care system.

All major transfers to provinces and territories will for the first time be placed on common five-year tracks, thus providing provinces and territories with greatly improved predictability.

The Canada Health and Social Transfer (CHST)

Equalization

Territorial Formula Financing (TFF)


Introduction

Every year the federal government transfers significant revenues to the provinces and territories. In 1998-99 alone, federal transfers to provincial and territorial governments total $37.5 billion. The federal government provides most of these transfers through three major programs:

Over the next five years federal financial support to the provinces and territories will grow substantially. Funding arrangements with provincial and territorial governments will be stable and predictable, as all major transfers are put on a common five-year track, covering 1999-2000 to 2003-04. The renewal of the Equalization program will provide increased support to the less prosperous provinces. And all provinces and territories will receive equitable support under the CHST as disparities in the per capita distribution of this transfer are eliminated.

Background

Federal transfer payments to the provinces and territories play a vital role in the lives of Canadians.

Canada's provinces are not equally prosperous. Therefore, not all parts of the country can generate the same revenue from which provincial and territorial governments can finance public services. Equalization transfers and TFF help ensure that all Canadians can receive comparable levels of public services, wherever they live.

Transfers also provide specific support to all provinces and territories for health care, post-secondary education, and social assistance and social services. While provinces raise significant revenues on their own -- indeed, provinces and local governments together raise more revenues than the federal government -- federal transfers help ensure these important programs are adequately funded. This is the role of the CHST.

The CHST supports values important to all Canadians. It upholds the five medicare principles of the Canada Health Act -- universality, comprehensiveness, accessibility, portability and public administration. In addition, it ensures that there is no minimum period of residency required to receive social assistance.

Federal transfers to provinces and territories have played an important nation-building role. In past decades they were instrumental in helping to establish and support our publicly-funded health care system and our system of universities and colleges. Starting this year, federal transfers are also helping build our newest northern territory, Nunavut, ensuring that it has the financial resources to provide services to its residents.

Federal transfers provide significant revenues to provincial governments. For example, this year transfers are worth $37.5 billion. They make up between 14 and 42 per cent of total provincial government revenues (see Chart 1).

The CHST, the Equalization program and TFF account for more than 90 per cent of all federal transfers to the provinces and territories. As Chart 2 illustrates, the CHST is by far the largest.

Chart 1 - Major federal transfers as a share of provincial revenues, 1998-99 - fed1e.gif (4,789 bytes)

 

Chart 2 - Total federal transfers, 1998-99 - fed2e.gif (5,261 bytes)

 

The Canada Health and Social Transfer (CHST)

The 1995 budget announced the creation of a new block-funded transfer, the CHST. It came into effect April 1, 1996, giving provinces enhanced flexibility to design and administer social programs and to allocate funds among social programs according to their specific priorities.

The CHST replaced the Canada Assistance Plan (CAP), which helped fund provincial social assistance and social service programs, and Established Programs Financing (EPF), which helped fund health care and post-secondary education.

Like EPF, the CHST takes the form of a cash transfer and a tax transfer. A cash transfer is a cash payment. A tax transfer occurs when the federal government reduces its tax rates to allow provinces to raise their tax rates by the same amount. In 1977 the federal government transferred 13.5 percentage points of personal income tax and one percentage point of corporate income tax to the provinces and territories. As a result, revenue that would have flowed to the federal government began to flow directly to provincial and territorial governments. Provinces and territories continue to benefit from this tax transfer. The value of these tax transfers has grown from $2.7 billion in 1977 to $13.5 billion in 1998-99. Today, as in 1977, approximately half of the CHST is in the form of cash, while the other half is in the form of tax transfers.

Provinces agreed in 1977 that the tax transfer given to them would count as part of the federal government's support of their health and post-secondary education programs. In the federal-provincial discussions leading up to the enactment of EPF arrangements, the provinces presented a joint position paper to the federal government, which stated:

"The provinces propose that the federal contribution to Established Programs Financing be determined as follows: ... one half of the federal contribution would be in cash and the other half in tax room …"

While the mechanism for delivering federal support differs under cash and tax transfers, both have exactly the same impact on federal and provincial finances. They represent foregone revenue to the federal government and increased revenue to provincial and territorial governments.

The federal government in the 1996 budget established an $11-billion "cash floor" in the CHST to ensure that growth in the value of the tax transfer would not erode, and eventually eliminate, the cash transfer. In 1998 legislation was passed increasing the CHST cash floor to $12.5 billion.

The 1999 Budget and the CHST

This year's budget takes the next step in strengthening the CHST. The cash transferred to the provinces and territories through the CHST will be increased significantly -- and this increase will be designated specifically for health care.

At a First Ministers' meeting on February 4, 1999, all provincial premiers and territorial leaders confirmed undertakings they had previously given in an exchange of correspondence with the Prime Minister. They confirmed their commitment to the five principles of medicare; to spending any additional funds made available from the Government of Canada through the CHST on health services in accordance with health care priorities within their respective jurisdictions; and to making information about the health system available to Canadians.

The federal government welcomes these commitments as a demonstration of a constructive willingness on the part of provinces and territories to work with the federal government to ensure that the health needs of Canadians are met. Building on these commitments and shared objectives, this budget invests in medicare through the CHST.

The $12.5 billion in cash currently transferred to the provinces and territories through the CHST will be increased -- and this increase will be designated specifically for health care. This increase will be allocated to provinces and territories on an equal per capita basis.

Over the next five years, provinces and territories will receive $11.5 billion in additional cash for health care. It represents the largest single new investment this government has ever made.

This investment will help provinces and territories deal with immediate concerns of Canadians about health care -- waiting lists, crowded emergency rooms and diagnostic services. It will also help to build a stronger health care system -- a system that reflects the changing health needs of Canadians and is based on timely access to high quality health care.

Provinces and territories will receive the funding so that support for health care can increase by $2 billion in 1999-2000 and in 2000-01, and by $2.5 billion in each of the three following years of the five-year commitment, as Table 1 illustrates. This $2.5-billion increase takes what is regarded as the health component of the CHST as high as it was before the period of expenditure restraint in the mid-1990s.

Cash payments under the CHST will be increased by $1 billion in 2000-01, $2 billion in 2001-02, and $2.5 billion in 2002-03 and in 2003-04, for a total of $8 billion over five years.

In order to provide provinces and territories with the growing and predictable funding they are seeking for their health care systems as quickly as possible, an additional $3.5 billion in funds from this fiscal year will be paid into a third-party trust upon passage of amendments to the CHST legislation for 1998-99, and will be made available to provinces and territories over the next three years.

It is anticipated that provinces and territories will draw down this one-time CHST supplement in a gradual and orderly manner such that total support for health care would increase as set out in Table 1. This means that they would draw down the supplement by $2 billion next year, $1 billion in 2000-01, and $500 million in 2001-02.

However, the pattern of payments from the supplement may be varied over the three-year period to best meet health care needs as determined by individual provinces and territories.

Together with the value of CHST tax transfers, which will also grow over the next five years, federal support is expected to grow to $31.4 billion in 2003-04. A new high for the CHST will be reached by 2001-02 -- surpassing where transfers stood prior to the expenditure restraint of the mid-1990s.

Over the five-year period, the CHST is projected to total nearly $150 billion, with the cash portion making up $74 billion of this.

Table 1
Canada Health and Social Transfer


1999-2000

2000-01

2001-02

2002-03

2003-04

  5 years


(billions of dollars)

Increased funding for health care

2.0

2.0

2.5

2.5

2.5

11.5

Of which:

  CHST

1.0

2.0

2.5

2.5

8.0

  CHST supplement1

2.0

1.0

0.5

3.5

Existing CHST cash

12.5

12.5

12.5

12.5

12.5

62.5

Total CHST cash

14.5

14.5

15.0

15.0

15.0

74.0

CHST tax transfers

13.9

14.4

15.0

15.6

16.4

75.3

Total CHST

28.4

28.9

30.0

30.6

31.4

149.3


1 The $3.5-billion CHST supplement will be accounted for in 1998-99 by the federal government. Payments will be made in a manner that treats all jurisdictions equitably, regardless of when they draw down funds.

Predictable and stable funding arrangements

These investments in health care will be provided for in amendments to the CHST legislation, which will give provinces and territories stable and predictable funding for health care and other social services over the next five years.

All major transfers to the provinces and territories will for the first time be placed on common five-year funding tracks, thus providing provinces and territories with greatly improved predictability.

Providing equal per capita support under CHST

The CHST is not currently distributed on an equal per capita basis among the provinces. This is due in large measure to limitations imposed on one of the CHST's predecessors, the Canada Assistance Plan (CAP). The 1999 budget takes action to remove disparities in the per capita amounts transferred to different provinces and territories under the CHST.

CAP was a cost-shared program under which the federal government paid 50 per cent of most provincial social assistance and social services costs. In 1990-91 the federal government limited annual growth in CAP payments to 5 per cent for Ontario, Alberta, and British Columbia as part of a broader expenditure restraint plan. The seven other provinces continued to benefit from the open-ended cost sharing arrangement.

Chart 3 - CHST, 1993-94 to 2003-04 - fed3e.gif (106,73 bytes)

 

Although this was originally intended to be a two-year, temporary measure, CAP payments to Ontario, Alberta, and British Columbia continued to be subject to restraint measures until 1995-96.

When the CHST came into effect in 1996, it absorbed the previous Established Programs Financing (EPF) program for health and post-secondary education, as well as CAP. Provinces received the same share of CHST in 1996-97 as their previous combined share of EPF and CAP transfers. The result was that the uneven per capita allocation caused by the "cap on CAP" was carried over into the CHST.

The 1996 budget announced that these per capita disparities would gradually be reduced by half by 2002-03 -- four years from now.

This budget completely eliminates the disparities in existing CHST funding three years from now -- by 2001-02. All provinces and territories will then receive identical per capita CHST entitlements, providing equal support for health and social services to all Canadians, no matter where they live. Furthermore, the new CHST increases in this budget will be distributed to every province and territory on an equal per capita basis.

At present, support to the provinces varies from a high of $939 per capita in Quebec to a low of $800 per capita in Alberta, as shown in Chart 4. By 2001-02, all provinces will receive equal per capita entitlements of $960. The disparities in funding among provinces and territories that exist today will be entirely eliminated. By 2003-04, with the increased funding provided in this budget, every province will receive $985 per capita.

Chart 4 - Provincial CHST entitlements - fed4e.gif (5,426 bytes)

 

Equalization

The Equalization program has played an important role in defining the Canadian federation. Not all parts of the country are equally prosperous, so not all provincial governments can generate the same revenues with which to finance public services. Equalization therefore provides less prosperous provinces with payments so that Canadians can receive comparable public services, no matter where they live.

Created 42 years ago, Equalization is unique among transfers to the provinces in that its purpose is entrenched in the Canadian Constitution:

"Parliament and the Government of Canada are committed to the principle of making Equalization payments to ensure that provincial governments have sufficient revenues to provide reasonably comparable levels of public services at reasonably comparable levels of taxation." (Section 36.2)

Currently, seven provinces qualify for Equalization payments: Newfoundland, Prince Edward Island, Nova Scotia, New Brunswick, Quebec, Manitoba and Saskatchewan. Three provinces do not: Ontario, Alberta, and British Columbia. Equalization payments are unconditional and receiving provinces are free to spend them as they wish. In conjunction with the CHST, they play a significant role in helping provinces maintain and improve the quality of public services, including health care.

Underscoring the significance of this program to the less prosperous provinces, Equalization was one of the few federal programs exempted from restraint measures over the past five years.

How Equalization payments are calculated

Equalization payments are calculated according to a formula set out in federal legislation. Provinces with revenue-raising capacity below a standard receive Equalization transfers from the federal government to bring their per capita fiscal capacity up to the standard:

Chart 5 - The Equalization Formula, 1998-99 - fed5e.gif (3,887 bytes)

 

When a qualifying province's fiscal capacity declines relative to the standard due to a slowdown in its economy, its Equalization transfer automatically increases. Conversely, when its fiscal capacity increases relative to the standard due to economic growth, its Equalization transfer declines. In this way, the Equalization program acts as an automatic stabilizer of provincial government revenues.

Equalization payments are subject to "ceiling" and "floor" provisions. The purpose of the ceiling is to protect the federal government from unaffordable growth in payments, while the floor protects each province against any large annual decline in its payments.

Renewal of Equalization

Equalization legislation is renewed every five years. Federal and provincial governments have worked together over the past two years to review the program so that it continues to measure as accurately as possible differences in the ability of provinces to raise revenues. To this end, legislation has recently been introduced in Parliament providing for improvements to a number of tax bases, including:

Once legislated, these improvements will provide an estimated $48 million in additional funding to provinces in 1999-2000, rising to an estimated $242 million by 2003-04. Over the next five years, these improvements mean an estimated additional $700 million will be transferred to Equalization-receiving provinces.

Estimate updates

Equalization estimates are updated twice annually as new and better data become available reflecting economic developments and their impacts on provincial revenues. For 1998-99, official estimates at the time of the last budget indicated that the federal government would be providing receiving provinces with $8.5 billion in Equalization payments.

In response to economic changes -- in particular strong economic growth in Ontario, which raises the Equalization standard -- the latest data revisions indicate that Equalization payments will increase significantly. The original estimates of $8.6 billion for 1997-98 and $8.5 billion for 1998-99 have each increased by $1.1 billion, bringing them to $9.7 billion and $9.6 billion respectively (see Chart 6). This extra amount, totalling $2.2 billion, is being paid to provinces this year. When added to the original $8.5 billion estimated for 1998-99, it will result in a total payment of $10.7 billion this year.

Of this $2.2 billion increase, $1.6 billion is over and above the official estimates provided to provinces this past October. This $1.6 billion will be provided as a one-time supplementary cash payment which the provinces will receive in March. The remaining $600 million of the $2.2 billion increase has already been paid to receiving provinces.

Chart 6 - Revisions to Equalization estimates - fed6e.gif (4428 bytes)

 

For 1999-2000, these data revisions mean the projections of Equalization payments are also $600 million higher than projected in the last budget.

Equalization normally increases to reflect Canada's economic growth. Taking into account the impact of economic growth, together with the increase from tax base improvements, payments are projected to reach $10.9 billion by 2003-04. This means that a projected $50 billion will be transferred to provinces over the new five-year arrangement (see Chart 7), $5 billion more than they received under the previous five-year arrangement.

As a result, significant new resources will be available for public services including health care both this year and in future years to most of the provinces that receive Equalization.

Chart 7 - Equalization: New five-year arrangement - fed7e.gif (4167 bytes)

 

Funding for the Territories

The territories have a specifically designed federal funding program reflecting the higher costs of providing public services in the north, the rapid growth in population in this part of the country, the less developed economic bases from which to raise revenues, and their vast land mass and small population. The program also protects territories against any serious downturn in their own revenues.

Territorial Formula Financing (TFF) is the principal source of revenue for territorial governments. It is designed to reflect their aspirations for greater autonomy, responsibility, and accountability to their residents. It includes a financial incentive to promote economic activity and to encourage greater territorial self-sufficiency.

New funding arrangements

New funding arrangements have been finalized for the Northwest Territories and for the new territory of Nunavut. These will take effect April 1, 1999. The arrangements were agreed to after extensive consultations with the governments and people of the north and will ensure these governments have the funding predictability and stability they need for sound financial planning. A similar funding arrangement with the Yukon should be in place shortly.

In 1999-2000 the federal government will transfer close to $1.3 billion to the three territorial governments: $500 million to Nunavut, $490 million to the Northwest Territories, and $300 million to the Yukon. Over the next five years, these transfers are projected to total approximately $6.9 billion, ensuring that territorial governments have the revenue they need to provide northern Canadians with health care and other public services. Territories will also benefit from increases to the CHST.

Other Federal to Provinces and Territories

While the CHST, Equalization and TFF make up the largest of the transfers to provincial and territorial governments, the federal government provides assistance to provinces and territories under many other transfer programs. These other transfers total $1.7 billion in 1998-99 and include official languages in education, grants in lieu of taxes to municipalities, disaster financial assistance arrangements, as well as the following programs which are administered by the Department of Finance.

Fiscal Stabilization Program

The Fiscal Stabilization Program, introduced in 1967, compensates provinces if their revenues fall substantially from one year to the next due to changes in economic circumstances. Declines in revenue due to changes in provincial tax policy or tax rates are not stabilized. A province is eligible for stabilization payments if economic conditions cause its revenues to decline in excess of 5 per cent in one year. The maximum amount payable is $60 per resident.

Provincial Personal Income Tax Revenue Guarantee Program

The Revenue Guarantee Program protects provinces participating in tax collection agreements from major revenue reductions due to changes in federal personal income tax policy. The program compensates a province to the extent that, during the course of a year, a federal policy change reduces the province's personal income tax revenues by more than one per cent of basic federal tax in the province.

Statutory subsidies

Statutory subsidies are the oldest federal transfer payments made to provinces. Under the British North America Act, 1867, the original four provinces to join Confederation -- Nova Scotia, New Brunswick, Quebec and Ontario -- were to receive certain annual payments from the federal government. Similar arrangements were made with provinces that joined subsequently. Today, these payments total approximately $30 million per year.


Annex A

Key Tables
Major Federal Transfers to Provinces and Territories

February 1999 Estimates

Table 1
Growing total transfers: CHST/Equalization/TFF (cash and tax) -- Estimates Growing total transfers: CHST/Equalization/TFF (cash and tax) -- Estimates


1999-00

2000-01

2001-02

2002-03

2003-04


(millions of dollars)

TOTAL

37,977 38,802 40,312 41,367 42,499

NFLD.

1,416 1,432 1,457 1,486 1,518

P.E.I.

327 334 349 361 369

N.S.

2,002 2,068 2,141 2,205 2,275

N.B.

1,648 1,686 1,739 1,783 1,823

QUE.

11,020 11,236 11,517 11,839 12,148

ONT.

10,600 10,836 11,389 11,674 11,991

MAN.

1,924 1,953 1,994 2,018 2,068

SASK.

1,210 1,233 1,285 1,318 1,362

ALTA.

2,669 2,727 2,885 2,951 3,023

B.C.

3,765 3,873 4,090 4,216 4,352

YUKON

332 337 349 363 375

N.W.T

532 535 547

565

585

NUNAVUT

533

551

569

589

610


Table 2
Growing Equalization -- Estimates


1999-00

2000-01

2001-02

2002-03

2003-04

5-Years total


(millions of dollars)

TOTAL

9,288

9,696

10,094

10,492

10,892

50,462

Technical improvements

48

96

144

192

242

722

NFLD.

1,003

1,025

1,050

1,078

1,108

5,264

Technical improvements

3

6

9

11

14

43

P.E.I.

222

229

241

251

258

1,201

Technical improvements

1

1

2

3

3

10

N.S.

1,239

1,305

1,358

1,414

1,473

6,790

Technical improvements

10

20

31

41

51

153

N.B.

1,054

1,094

1,130

1,169

1,202

5,648

Technical improvements

1

1

2

3

4

11

QUE.

4,464

4,690

4,931

5,162

5,365

24,612

Technical improvements

38

75

113

151

189

566

MAN.

929

955

965

974

1,008

4,832

Technical improvements

-7

-15

-22

-30

-37

-111

SASK.

377

399

420

444

477

2,117

Technical improvements

3

6

9

11

14

43


1 Figures in bold include technical improvements.

Table 3
CHST: $11.5 billion in new funds for health care
Equal per capita to all provinces and territories -- Estimates


1999-00

2000-01

2001-02

2002-03

2003-04

5-Years total


TOTAL (millions of dollars)

2,000

2,000

2,500

2,500

2,500

11,5001

Amount each year per capita (dollars)

65

65

80

79

78

(millions of dollars)

NFLD.

35

35

42

42

41

195

P.E.I.

9

9

11

11

11

51

N.S.

61

61

76

75

75

348

N.B.

49

49

61

60

59

278

QUE.

482

479

596

592

589

2,738

ONT.

755

757

949

953

956

4,370

MAN.

75

74

92

92

91

425

SASK.

67

67

83

82

81

379

ALTA.

192

192

241

241

241

1,107

B.C.

268

270

341

344

347

1,570

YUKON

2

2

3

3

3

12

N.W.T

3

3

3

3

3

16

NUNAVUT

2

2

2

2

2

2


1 Includes a CHST supplement of $3.5 billion which will be accounted for in 1998-99 by the federal government. It is anticipated that provinces will draw down this one-time CHST supplement by $2 billion in 1999-2000, by $1 billion in 2000-01 and by $0.5 billion in 2001-02.

Table 4
Equal support for all Canadians through CHST by 2001-02 -- Estimates


Equal per capita


1999-00

2000-01

2001-02

2002-03

2003-04


(dollars per capita)

NFLD.

948

951

960

971

985

P.E.I.

928

934

960

971

985

N.S.

933

938

960

971

985

N.B.

929

935

960

971

985

QUE.

954

956

960

971

985

ONT.

918

926

960

971

985

MAN.

928

934

960

971

985

SASK.

920

928

960

971

985

ALTA.

908

917

960

971

985

B.C.

919

927

960

971

985


Table 5
CHST: Equal per capita support by 2001-02
Equalization: additional support for less prosperous provinces -- Estimates CHST: Equal per capita support by 2001-02
Equalization: additional support for less prosperous provinces -- Estimates


1999-00

2000-01

2001-02

2002-03

2003-04


(Share of Canada total – per cent)

NFLD.

Total transfers

3.7

3.7

3.6

3.6

3.6

Population

1.8

1.7

1.7

1.7

1.6

CHST

1.8

1.8

1.7

1.7

1.6

Equalization

10.8

10.6

10.4

10.3

10.2

P.E.I.

Total transfers

0.9

0.9

0.9

0.9

0.9

Population

0.4

0.4

0.4

0.4

0.4

CHST

0.4

0.4

0.4

0.4

0.4

Equalization

2.4

2.4

2.4

2.4

2.4

N.S.

Total transfers

5.3

5.3

5.3

5.3

5.4

Population

3.1

3.1

3.0

3.0

3.0

CHST

3.1

3.1

3.0

3.0

3.0

Equalization

13.3

13.5

13.5

13.5

13.5

N.B.

Total transfers

4.3

4.3

4.3

4.3

4.3

Population

2.5

2.4

2.4

2.4

2.4

CHST

2.5

2.4

2.4

2.4

2.4

Equalization

11.3

11.3

11.2

11.1

11.0

QUE.

Total transfers

29.0

29.0

28.6

28.6

28.6

Population

24.1

24.0

23.8

23.7

23.6

CHST

24.8

24.5

23.8

23.7

23.6

Equalization

48.1

48.4

48.9

49.2

49.3

ONT.

Total transfers

27.9

27.9

28.3

28.2

28.2

Population

37.7

37.9

38.0

38.1

38.2

CHST

37.3

37.5

38.0

38.1

38.2

MAN.

Total transfers

5.1

5.0

4.9

4.9

4.9

Population

3.7

3.7

3.7

3.7

3.7

CHST

3.7

3.7

3.7

3.7

3.7

Equalization

10.0

9.9

9.6

9.3

9.3

SASK.

Total transfers

3.2

3.2

3.2

3.2

3.2

Population

3.4

3.3

3.3

3.3

3.2

CHST

3.3

3.3

3.3

3.3

3.2

Equalization

4.1

4.1

4.2

4.2

4.4

ALTA.

Total transfers

7.0

7.0

7.2

7.1

7.1

Population

9.6

9.6

9.6

9.6

9.6

CHST

9.4

9.4

9.6

9.6

9.6

B.C.

Total transfers

9.9

10.0

10.1

10.2

10.2

Population

13.4

13.5

13.6

13.8

13.9

CHST

13.3

13.4

13.6

13.8

13.9

YUKON

Total transfers

0.9

0.9

0.9

0.9

0.9

Population

0.1

0.1

0.1

0.1

0.1

CHST

0.1

0.1

0.1

0.1

0.1

TFF

23.2

23.1

23.2

23.3

23.3

N.W.T.

Total transfers

1.4

1.4

1.4

1.4

1.4

Population

0.1

0.1

0.1

0.1

0.1

CHST

0.1

0.1

0.1

0.1

0.1

TFF

37.9

37.4

37.0

37.0

37.0

NUNAVUT

Total transfers

1.4

1.4

1.4

1.4

1.4

Population

0.1

0.1

0.1

0.1

0.1

CHST

0.1

0.1

0.1

0.1

0.1

TFF

38.9

39.5

39.7

39.7

39.7


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