1
Supplement dated December 20, 1999 to the Prospectus dated September 13, 1999
for the Guardian Investor Retirement Asset Manager.
The following information should be read in conjunction with the
Prospectus dated September 13, 1999 for the Individual Flexible Premium Deferred
Variable Annuity Contracts issued by The Guardian Insurance & Annuity Company,
Inc. ("GIAC") through The Guardian Separate Account E and marketed under the
name "The Guardian Investor Retirement Asset Manager." This Supplement should
be retained with the Prospectus for future reference.
The following is added under "Other contract features" on the "Contents"
page of the Prospectus:
-- Living benefit rider (referred to as "Decade")....26
The following is added to the section entitled "Expenses" on page 2 of the
Prospectus:
o Living benefit rider expense
If you choose this rider, you will pay a daily charge based on an
annual rate of 0.25% of the net assets of your variable investment
options.
<PAGE>
2
The following replaces the information entitled "Separate Account Level
Annual Expenses" on page 3 of the Prospectus:
SEPARATE ACCOUNT LEVEL ANNUAL EXPENSES
(as a percentage of daily net asset value)
<TABLE>
<CAPTION>
Contracts
Contracts Contracts Contracts with with Contract
without Contracts with Contract 7 Year Anniversary
Enhanced with 7 Year Anniversary Enhanced Death Enhanced Death
Death Enhanced Enhanced Death Contracts with Benefit and Benefit and
Benefit Death Benefit Benefit Living Benefit Living Benefit Living Benefit
====================================================================================================================================
<S> <C> <C> <C> <C> <C> <C>
Mortality & Expense Risk Charge 1.05% 1.05% 1.05% 1.05% 1.05% 1.05%
- ------------------------------------------------------------------------------------------------------------------------------------
Other Separate Account Fees
Administrative Charge 0.20% 0.20% 0.20% 0.20% 0.20% 0.20%
- ------------------------------------------------------------------------------------------------------------------------------------
Enhanced Death Benefit/
Living Benefit Charge 0.00% 0.20% 0.25% 0.25% 0.45% 0.50%
- ------------------------------------------------------------------------------------------------------------------------------------
Subtotal Other Separate Account Fees 0.20% 0.40% 0.45% 0.45% 0.65% 0.70%
====================================================================================================================================
Total Separate Account Level Annual Expenses 1.25% 1.45% 1.50% 1.50% 1.70% 1.75%
</TABLE>
<PAGE>
3
The following replaces the information entitled "Comparison of contract
expenses among underlying funds" found on pages 6 and 7 of the Prospectus:
BC = Basic Contract
CAEDB = Contract Anniversary Enhanced Death Benefit
LB = Living Benefit
CAEDB plus LB = Contract Anniversary Enhanced Death Benefit plus Living Benefit
The tables below assume there are no fee waivers or reimbursements that reduce
the expenses of the funds.
If you surrender your contract at the end of the applicable time period, you
would pay the following expenses on a $1,000 investment, assuming a 5% annual
return on assets.
<TABLE>
<CAPTION>
1 Yr. 3 Yrs. 5 Yrs. 10 Yrs.
===================== ===================== ===================== =====================
CAEDB CAEDB CAEDB CAEDB CAEDB CAEDB CAEDB CAEDB
BC OR LB plus LB BC OR LB plus LB BC OR LB plus LB BC OR LB plus LB
======================================== ===== ===== ======= ===== ===== ======= ===== ===== ======= ===== ===== =======
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C> <C> <C> <C>
The Guardian Cash Fund 90 92 95 110 118 126 134 147 160 225 252 278
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
The Guardian Bond Fund 90 92 95 111 119 127 135 148 162 227 254 280
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
The Guardian Stock Fund 89 92 95 110 118 126 133 147 160 224 251 277
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
The Guardian Small Cap Stock Fund 93 96 99 122 130 138 153 166 179 263 290 315
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
The Guardian VC 500 Index Fund 87 90 93 104 112 120 123 136 149 201 229 256
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
The Guardian VC Asset Allocation Fund 91 94 97 116 124 132 143 156 169 243 270 296
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
The Guardian VC High Yield Bond Fund 94 97 100 125 133 141 159 172 185 275 301 326
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Baillie Gifford International Fund 94 97 100 125 133 140 158 171 184 273 299 324
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Baillie Gifford Emerging Markets Fund 100 102 105 141 149 156 184 197 210 325 350 374
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Value Line Centurion Fund 90 93 95 112 120 128 137 150 164 231 258 284
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Value Line Strategic Asset Management
Trust 90 93 95 112 120 128 137 150 163 230 257 283
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Gabelli Capital Asset Fund 96 98 101 129 137 145 165 178 191 288 313 338
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
AIM V.I. Capital Appreciation Fund 91 94 96 115 123 131 141 155 168 240 267 293
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
AIM V.I. Global Utilities Fund 96 98 101 129 137 144 165 178 191 287 312 337
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
AIM V.I. Value Fund 91 94 96 115 123 130 141 154 167 239 266 292
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Davis Financial Portfolio 95 98 100 127 135 143 162 175 187 280 306 331
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Davis Real Estate Portfolio 95 98 100 127 135 143 162 175 187 280 306 331
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Davis Value Portfolio 95 98 100 127 135 143 162 175 187 280 306 331
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Fidelity VIP II Contrafund Portfolio 91 94 97 116 124 132 143 156 169 243 270 296
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Fidelity VIP Equity-Income Portfolio 90 93 95 112 120 128 137 150 163 230 257 283
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Fidelity VIP III Growth Opportunities
Portfolio 91 94 97 116 124 132 144 157 170 244 271 297
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Fidelity VIP III Mid Cap Portfolio 96 98 101 129 136 144 164 177 190 285 311 336
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Janus Aggressive Growth Portfolio 92 94 97 117 125 133 146 159 172 249 275 301
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Janus Capital Appreciation Portfolio 94 97 99 124 132 140 157 170 183 272 298 323
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Janus Growth Portfolio 92 94 97 117 125 133 146 159 172 249 275 301
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Janus Worldwide Growth Portfolio 92 94 97 117 125 133 145 158 171 248 274 300
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
MFS Emerging Growth Series 93 96 98 121 129 136 151 164 177 259 285 311
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
MFS Growth With Income Series 94 97 99 124 132 139 156 169 182 270 296 321
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
MFS New Discovery Series 96 99 102 131 139 146 168 181 194 293 318 343
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
MFS Research Series 93 96 98 121 129 137 152 165 178 260 287 312
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
MFS Total Return Series 94 96 99 123 130 138 154 167 180 266 292 317
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
</TABLE>
<PAGE>
4
If you do not surrender your contract at the end of the applicable time period,
you would pay the following expenses on a $1,000 investment, assuming a 5%
annual return on assets.
<TABLE>
<CAPTION>
1 Yr. 3 Yrs. 5 Yrs. 10 Yrs.
===================== ===================== ===================== =====================
CAEDB CAEDB CAEDB CAEDB CAEDB CAEDB CAEDB CAEDB
BC OR LB plus LB BC OR LB plus LB BC OR LB plus LB BC OR LB plus LB
======================================== ===== ===== ======= ===== ===== ======= ===== ===== ======= ===== ===== =======
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C> <C> <C> <C>
The Guardian Cash Fund 20 22 25 60 68 76 104 117 130 225 252 278
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
The Guardian Bond Fund 20 22 25 61 69 77 105 118 132 227 254 280
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
The Guardian Stock Fund 19 22 25 60 68 76 103 117 130 224 251 277
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
The Guardian Small Cap Stock Fund 23 26 29 72 80 88 123 136 149 263 290 315
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
The Guardian VC 500 Index Fund 17 20 23 54 62 70 93 106 119 201 229 256
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
The Guardian VC Asset Allocation Fund 21 24 27 66 74 82 113 126 139 243 270 296
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
The Guardian VC High Yield Bond Fund 24 27 30 75 83 91 129 142 155 275 301 326
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Baillie Gifford International Fund 24 27 30 75 83 90 128 141 154 273 299 324
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Baillie Gifford Emerging Markets Fund 30 32 35 91 99 106 154 167 180 325 350 374
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Value Line Centurion Fund 20 23 25 62 70 78 107 120 134 231 258 284
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Value Line Strategic Asset Management
Trust 20 23 25 62 70 78 107 120 133 230 257 283
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Gabelli Capital Asset Fund 26 28 31 79 87 95 135 148 161 288 313 338
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
AIM V.I. Capital Appreciation Fund 21 24 26 65 73 81 111 125 138 240 267 293
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
AIM V.I. Global Utilities Fund 26 28 31 79 87 94 135 148 161 287 312 337
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
AIM V.I. Value Fund 21 24 26 65 73 80 111 124 137 239 266 292
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Davis Financial Portfolio 25 28 30 77 85 93 132 145 157 280 306 331
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Davis Real Estate Portfolio 25 28 30 77 85 93 132 145 157 280 306 331
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Davis Value Portfolio 25 28 30 77 85 93 132 145 157 280 306 331
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Fidelity VIP II Contrafund Portfolio 21 24 27 66 74 82 113 126 139 243 270 296
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Fidelity VIP Equity-Income Portfolio 20 23 25 62 70 78 107 120 133 230 257 283
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Fidelity VIP III Growth Opportunities
Portfolio 21 24 27 66 74 82 114 127 140 244 271 297
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Fidelity VIP III Mid Cap Portfolio 26 28 31 79 86 94 134 147 160 285 311 336
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Janus Aggressive Growth Portfolio 22 24 27 67 75 83 116 129 142 249 275 301
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Janus Capital Appreciation Portfolio 24 27 29 74 82 90 127 140 153 272 298 323
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Janus Growth Portfolio 22 24 27 67 75 83 116 129 142 249 275 301
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
Janus Worldwide Growth Portfolio 22 24 27 67 75 83 115 128 141 248 274 300
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
MFS Emerging Growth Series 23 26 28 71 79 86 121 134 147 259 285 311
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
MFS Growth With Income Series 24 27 29 74 82 89 126 139 152 270 296 321
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
MFS New Discovery Series 26 29 32 81 89 96 138 151 164 293 318 343
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
MFS Research Series 23 26 28 71 79 87 122 135 148 260 287 312
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
MFS Total Return Series 24 26 29 73 80 88 124 137 150 266 292 317
- ---------------------------------------- ----- ----- ------- ----- ----- ------- ----- ----- ------- ----- ----- -------
</TABLE>
<PAGE>
5
The following section is added as another contract feature on page 26 of
"the Prospectus and is entitled "Living Benefit Rider" (referred to as
"Decade"):
Living Benefit Rider (referred to as "Decade")
When you buy your contract, you can choose to buy a living benefit rider.
You will pay a daily charge for this rider based on an annual rate of 0.25% of
the net assets of your variable investment options.
This rider provides for a living benefit on the tenth contract
anniversary if the accumulation value of your contract on that date is less than
your initial premium payment, adjusted as described below for any partial
withdrawals you've made before that date. The living benefit amount you may
receive is equal to the amount by which the adjusted initial premium payment
exceeds your accumulation value on the tenth contract anniversary.
If you elect the living benefit rider, you will be subject to a number of
special rules while the rider is in force:
- We will not accept any additional premium payments into your
contract.
- You must allocate your net premiums at the time your contract is
issued among the following groupings of allocation options. Each
grouping is designated as an Asset Allocation Class.
10% - The Guardian Cash Fund or The Fixed-Rate Option
40% - The Guardian Bond Fund or The Fixed-Rate Option
40% - The Guardian Stock Fund, The Guardian VC 500 Index Fund, The
Guardian VC Asset Allocation Fund, The Guardian High Yield Bond
Fund, Baillie Gifford International Fund, Value Line Centurion
Fund, Value Line Strategic Asset Management Trust, Gabelli Capital
Asset Fund, AIM V.I. Capital Appreciation Fund, AIM V.I. Global
Utilities Fund, AIM V.I. Value Fund, Davis Real Estate Portfolio,
Davis Value Portfolio, Fidelity VIP II Contrafund Portfolio,
Fidelity VIP Equity-Income Portfolio, Fidelity VIP III Growth
Opportunities Portfolio, Janus Growth Portfolio, MFS Growth With
Income Series, MFS Total Return Series or MFS Research Series.
10% - The Guardian Small Cap Stock Fund, Baillie Gifford Emerging
Markets Fund, Davis Financial Portfolio, Fidelity VIP III Mid Cap
Portfolio, Janus Aggressive Growth Portfolio, Janus Capital
Appreciation Portfolio, Janus Worldwide Growth Portfolio, MFS
Emerging Growth Series, or MFS New Discovery Series.
- On each quarterly anniversary, your accumulation value will be
rebalanced to the allocation percentage listed above. If necessary,
we will waive the usual fixed rate option transfer restrictions to
perform the rebalancing. Within each Allocation Class, we will make
shifts pro rata among the allocation options you have chosen for
that class at the time of the rebalancing.
- You may only make transfers to allocation options within the same
Asset Allocation Class.
- We will deduct any partial withdrawals from all allocation options
pro rata. You will not be able to choose the allocation options
from which withdrawals are made.
If you are eligible to receive the living benefit at the tenth contract
anniversary, the living benefit amount will be credited to The Guardian Cash
Fund variable investment option.
As mentioned above, for the purposes of calculating the living benefit, the
amount of the initial premium is adjusted for any partials withdrawals. Each
time you make a partial withdrawal, we will adjust the initial premium payment
amount by multiplying the initial premium payment amount (or, if the amount has
been previously adjusted, the adjusted initial premium payment amount) by
your withdrawal amount
-------------------------
the accumulation value of
your contract
We will terminate the living benefit rider on the earliest of the following
dates:
o the date we process any transaction requested by you that is
inconsistent with the special rules outlined above
o the date the annuitant dies
o the tenth contract anniversary
o the date the contract terminates
o the date annuity payments begin
o the date we receive a written termination request from you
Once the rider is terminated, it cannot be reinstated.
<PAGE>
6
The following is added to the section entitled "Contract Costs and
Expenses" on page 34 of the Prospectus:
Living benefit rider expense
If you choose the living benefit rider and it is in effect, you will pay a daily
charge based on an annual rate of 0.25% of the net assets of your variable
investment options.
<PAGE>
7
Supplement dated December 20, 1999 to the Statement of Additional Information
dated September 13, 1999 for the Individual Flexible Premium Deferred Variable
Annuity Contract Issued Through The Guardian Separate Account E of The Guardian
Insurance & Annuity Company, Inc.
The following information should be read in conjunction with the Statement
of Additional Information dated September 13, 1999 for the Individual Flexible
Premium
<PAGE>
8
Deferred Annuity Contract Issued Through The Guardian Separate Account E
(marketed under the name "The Guardian Investment Retirement Asset Manager").
This Supplement should be retained with the Statement of Additional Information
and the Prospectus for future reference.
The following replaces the information entitled "Average Annual Total
Return for a Contract Surrendered on 12/31/98" on page B-5 of the Statement of
Additional Information:
<TABLE>
<CAPTION>
Average Annual Total Return for a
Contract Surrendered on 12/31/98
(CAEDB and LB = Contract Anniversary Enhanced
Death Benefit and Living Benefit / CAEDB = Contract
Anniversary Enhanced Death Benefit / Average Annual Total Return on 12/31/98
LB = Living Benefit / BC = Basic Contract) Assuming Contract Continues
------------------------------------------------------- ---------------------------------------
Length of Investment Period Length of Investment Period
------------------------------------------------------- ---------------------------------------
Ten Years (or Ten Years (or
Since Fund Since Fund
Investment Division Date of Fund Inception, Inception,
Corresponding To Inception One Year Five Years If Less) One Year Five Years If Less)
<S> <C> <C> <C> <C> <C> <C> <C>
CAEDB and LB CAEDB and LB CAEDB and LB CAEDB and LB CAEDB and LB CAEDB and LB
CAEDB or LB CAEDB or LB CAEDB or LB CAEDB or LB CAEDB or LB CAEDB or LB
BC BC BC BC BC BC
The Guardian Cash -3.81 2.46 3.37 3.19 3.00 3.37
Fund 1/7/82 -3.54 2.73 3.63 3.46 3.26 3.63
-3.28 3.00 3.89 3.72 3.52 3.89
The Guardian Bond -0.88 4.14 6.78 6.12 4.64 6.78
Fund 5/1/83 -0.61 4.41 7.05 6.39 4.91 7.05
-0.34 4.68 7.32 6.66 5.17 7.32
The Guardian Stock 10.68 19.82 17.14 17.68 20.11 17.13
Fund 4/13/83 10.97 20.13 17.43 17.97 20.42 17.43
11.27 20.44 17.73 18.27 20.72 17.73
The Guardian Small -13.96 N/A -1.11 -7.48 N/A 3.00
Cap Stock Fund 5/1/97 -13.73 N/A -0.85 -7.24 N/A 3.25
-13.52 N/A -0.61 -7.01 N/A 3.49
Gabelli Capital 2.67 N/A 16.50 9.67 N/A 17.40
Asset Fund 5/1/95 2.94 N/A 16.79 9.94 N/A 17.69
3.22 N/A 16.94 10.22 N/A 17.83
Baillie Gifford 11.96 9.46 9.44 18.96 9.88 9.44
International Fund 2/8/91 12.26 9.74 9.72 19.26 10.16 9.72
12.56 10.03 9.81 19.56 10.43 9.81
Baillie Gifford
Emerging Markets -33.15 N/A -7.30 -28.12 N/A -6.39
Fund 10/17/94 -32.97 N/A -7.06 -27.93 N/A -6.15
-32.81 N/A -6.96 -27.75 N/A -6.05
Value Line Centurion 18.14 17.48 17.59 25.14 17.79 17.59
Fund ("VLCF") 11/15/83 18.46 17.78 17.88 25.46 18.09 17.88
18.77 18.08 18.18 25.77 18.39 18.18
Value Line Strategic
Asset Management 18.13 13.39 14.92 25.13 13.75 14.92
Trust ("VLSAM") 10/1/87 18.44 13.68 15.21 25.44 14.04 15.21
18.76 13.97 15.50 25.76 14.32 15.50
MFS Growth With 13.09 N/A 22.88 20.09 N/A 23.85
Income Series 10/9/95 13.39 N/A 23.19 20.39 N/A 24.16
13.70 N/A 23.36 20.70 N/A 24.32
</TABLE>
