| Scale | ETR | BETR | IETR |
Life Insurance | Large | 0.2099 | 0.0516 | 0.1583 |
Medium | 0.2650 | 0.1280 | 0.1370 | |
Small | 0.2251 | 0.0691 | 0.1560 | |
Property Insurance | Large | 0.5888 | 0.4581 | 0.1307 |
Medium | 0.6100 | 0.5206 | 0.0893 | |
Small | 0.6010 | 0.5032 | 0.0978 | |
Agricultural Insurance | 0.3268 | 0.2324 | 0.0945 |