The observations made above relate to the claims for material damage and do not bear on those for pensions and allowances, which are, nevertheless, a very large item. These latter are to be calculated, according to the Treaty, in the case of pensions “as being the capitalized cost at the date of coming into force of the Treaty, on the basis of the scales in force in France at such date,” and in the case of allowances made during hostilities to the dependents of mobilized persons “on the basis of the average scale for such payments in force in France” during each year. That is to say, the French Army scale is to be applied all round; and the result, given the numbers affected, should be a calculable figure, in which there should be little room for serious error. The actual claims were as follows in milliard gold marks:[75] Milliard marks (gold). France 33 British Empire 37 Italy 17 Belgium 1 Japan 1 Roumania 4 ── 93 This does not include Serbia, for which a separate figure is not available, or the United States. The total would work out, therefore, at about 100 milliard gold marks.[76] What does the aggregate of the claims work out at under all heads, and what relation does this total bear to the final assessment of the Reparation Commission? As the claims are stated in a variety of national currencies, it is not quite a simple matter to reach a total. In the following table French francs are converted into gold marks at 2.20 (the rate adopted by the Commission as explained above), sterling approximately at par (on the analogy of the rate for francs), Belgian francs at the same rate as French francs, Italian lire at twice this rate, Serbian dinars at four times this rate, and Japanese yen at par. Milliard marks (gold). France 99 British Empire 54 Italy 27 Belgium 16½ Japan 1½ Jugo–Slavia 9½ Roumania 14 Greece 2 ──── 223½ There are omitted from this table Poland and Czecho–Slovakia, of which the claims are probably inadmissible, the United States, which submitted no claim, and certain minor claimants shown in Appendix No. 3. In round figures, therefore, we may put the claims as lodged before the Reparations Commission at about 225 milliard gold marks, of which 95 milliards was in respect of pensions and allowances, and 130 milliards for claims under other heads.