Payment of bonus must come from an allocable surplus set at 60% (banks) or 67% (others), with confidentiality of balance sheets. Payment of bonus must be paid out of the allocable surplus, equal to 60% of available surplus for banking companies and 67% for other establishments, with available surplus calculated under section 33. Audited company accounts are generally not questioned. If the bonus quantum is disputed, the government notified authority may call for the employer's balance sheet but shall not disclose its contents without the employer's consent.