A 6/2 split provides 58 Signalling Channels, a 5/3 Split provides 90 Signalling Channels.
Some documentation will lead you to believe that this is the IP set capacity; theoretically yes, realistically, no.
Each Voice Processing (Voice Mail, AA, ACD) Voice Channel requires a Signalling Channel, (default is 6, and Maximum is 16). IP Trunking uses another Signalling Channel. Therefore, the realistic capacity of a 6/2 Split is from 52 to 41, while the realistic capacity of a 5/3 Split is from 84 to 73. I recommend staying 10% under capacity, giving a 6/2 split a true realistic IP set capacity of 47 with 6 Voice Channels, or 37 with 16 Voice Channels, and a 5/3 Split a true realistic IP set capacity of 76 with 6 Voice Channels, or 66 with 16 Voice Channels.
Hope this helps.