(1) In using the 2012 IAR Mortality Table, the mortality rate for a person age x in year (2012 + n) is calculated as follows:

(a) q_x²⁰¹²⁺ⁿ = q_x²⁰¹²(1-G2_x)ⁿ;

(b) the resulting q_x²⁰¹²⁺ⁿ shall be rounded to three decimal places per 1,000, e.g., 0.741 deaths per 1,000;

(c) also, the rounding shall occur according to the formula above, starting at the 2012 period table rate. For example:

(i) for a male age 30, q_x²⁰¹² = 0.741, q_x²⁰¹³ = 0.741 * (1-0.010) ^ 1 = 0.73359, which is rounded to 0.734. q_x²⁰¹⁴ = 0.741 * (1-0.010) ^ 1 = 0.7262541, which is rounded to 0.726.

(ii) a method leading to incorrect rounding would be to calculate q_x²⁰¹⁴ as q_x²⁰¹³ * (1-0.010), or 0.734 * 0.99 = 0.727.

(d) It is incorrect to use the already rounded q_x²⁰¹³ to calculate q_x²⁰¹⁴.