2. For the purposes of paragraph 1–
(a)A is the period of the additional period of service expressed in years which overlaps the period of pensionable service on which was based the calculation of the benefit referred to in regulation 10(1), where the additional period of service is deemed to commence on the material date;
(b)B is the fraction that was used in the calculation of the annual allowance referred to in regulation 4(2) for each year of the additional period of service;
(c)C is the fraction that was used in calculating the lump sum referred to in regulation 4(3);
(d)D is the entitled officer’s remuneration at the material date in respect of which the compensation payable under regulation 4 was calculated; and
(e)E is the entitled officer’s remuneration in respect of the further employment by reference to which the benefit referred to in regulation 10(1) was calculated, less an amount calculated in accordance with paragraph 3.