I honestly wish i could answer this, as I'm here for the same information, but sadly it isn't publicised and is hard really hard to obtain. Having worked in a bookmakers for several years, none of my coleagues even know.
I've attempted to work out the formula myself on plenty occasion during quiet days, sometimes I've felt that I got close, but there are too many variables. All I'm sure of is that it must be based on the SP of the first two placed horses, with the number of runners takeninto consideration, and possibly even the SP of the favourite , and maybe even that of the market outsider. I promise to post if work it out. Good luck in your quest.
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