and to assist firms who in the war-time conditions are high cost producers but whose production is required. Regard is had to the overall profit level of each section of the industry, e.g. the gross average profit of the heavy steel section (i.e. after allowance for depreciation but before tax, reserves or any other provision) has remained at about 91/2% average return on capital working at practically full capacity throughout. The amount of payments from the Prices Fund is substantially less than the increased costs.