<PAGE> 1
Exhibit 13
PERFORMANCE ADVERTISING CALCULATION SCHEDULE
The Variable Account may from time to time quote historical performance in
advertisements. A yield and effective yield may be advertised for money market
sub-accounts, computed according to the following formulas:
YIELD = [BPR x (365/7) - 1]
EFFECTIVE YIELD = [BPR 365/7 - 1] x 100
Where:
BPR = Base Period Return = UVend/Uvbeg
UVbeg = Unit Value at beginning of period
UVend = Unit Value at end of period
Standardized average annual total return may be advertised for non-money market
funds, computed according to the following general formula:
T = [(ERV/P)1/n - 1] x 100; if no greater than 1
T = [(ERV/P) - 1] x 100; if no less than 1
ERV - AV - CDSC
AVn less than 1 = P(1/UVbeg x UVend)1/n - AC
AVn greater than 1 = [P/UVbeg - (SIGMA) (AC/UVann)] x UVend
Where:
T = average annual total return
P = a hypothetical initial payment of $1,000
n = number of years
ERV = ending redeemable value of a hypothetical $1,000 payment made at the
beginning of the quoted periods at the end of the quoted periods (or
fractional portion thereof)
AV = accrued value
AC - administrative charge, equal to $30 per year
CDSC = contingent deferred sales charge, equal to (7-n)% of the lesser of
$1,000 or AV (CDSC expires after 7 completed contract years)
UVbeg = Unit Value at beginning of period
UVend = Unit Value at end of period
UVann = Unit Value at contract anniversary
Nonstandardized total return is calculated similarly to the above, except that
CDSC will be equal to $0 and P will be $10,000.
