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

E, table 5

A, table 6

B, table 6

C, table 6

D, table 6

E, table 6

G, table 6

H, table 6

a

b

c

d

e

Group members - totals from additional table

f

Total of eligible company and group