A

B

C

D

E

F

G

H

Company

Y0

Y-1

Y-2

Y-3

Total of columns B, C and D

Column E divided
by 3

Column A minus column F

Zero if column G is negative

Reduced expenditure on Australian owned R&D

D, table 3

E, table 3

G, table 3

H, table 3

D, table 2.1

D, table 2.2

D, table 2.3

D, table 2.4

a

b

c

d

e

Group members - totals from additional table

f

Total of eligible company and group