(c) A deficiency in owners' credit balance for 1943. It is now estimated that the average credit balance which will be realised in 1943 will not reach the minimum of 1/6d. per ton, and that at least 1d. per ton should 50 provided to make up the minimum credit balance. (a), (b) and (c) together amount to 1/ld. per ton for one year and the total amount would be non-recurring. (d) Increased costs during 1944. These may be divided into two categories:- (i) the increase in costs of production associated the gradual falling off in output.