From 6 April 1997 any salary related scheme that wants to Contract-out has to meet a test of overall scheme quality - the Reference Scheme Test (RST). Schemes must provide benefits for members that are broadly equivalent to, or better than, the pensions that would have been provided under the RST. These rights are known as post 97 COSR rights or section 9(2B) rights and are payable for men and women at the schemes normal pension age.
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If you mean: -3*(-2b-3)+7b then it is an algebraic expression that can be simplified to 6b+9+7b = 13b+9
12b - 9 + 2b - b = -87 13b - 9 = -87 13b = -87 +9 13b = -78 b = -6
(1) x/12=a+9, where a is an integer (2) x/18=b+9, where b is an integer 3x(1) + 2x(2) gives 3x/36 + 2x/36 = 5x/36 = 3a+27+2b+18 = 3a+2b+45 5x/36=3a+2b+45 x=36(3a+2b+45)/5 x=36(3a+2b)/5+9 as 36 is not divisible by 5 then 3a+2b should be divisible by 5 then the smallest solution is a=0 and b=0 and x=9
3A/2B
I ask my 11 year old son. 2b + 18 = 4b Subtract 2b form each side: 18 = 2b Divide each side by 2: 9 = b which is the same as b = 9, but you knew that, didn't you?