The handicaps are worked out at 95% of handicap and then worked out over 12 holes using the following formula
handicap x 0.95 = 95% handicap
to work out 12 holes: 12 divide 18 = 0.66666
95% handicap x 0.66666 = 12 hole handicap
28 = 18
27 = 17
26 = 16
25 = 16
24 = 15
23 = 15
22 = 14
21 = 13
20 = 13
19 = 12
18 = 11
17 = 11
16 = 10
15 = 10
14 = 9
13 = 8
12 = 8
11 = 7
10 = 6
9 = 6
8 = 5
7 = 4
6 = 4
5 = 3
4 = 3
3 = 2
2 = 1
1 = 1