Bonus set-on and set-off calculation for the seventh accounting year must reflect cumulative allocable surplus adjustments. For the seventh accounting year, the set-on or set-off under the wage bonus framework is to be worked out in the manner illustrated in Appendix A, in accordance with clause (ii) of sub-section (7) of section 26. The calculation must take account of any excess or deficiency in the allocable surplus already set on or set off for the fifth, sixth and seventh accounting years.