Minimum bonus shortfall is carried forward for set-off in succeeding accounting years up to the fourth year. Where there is no available surplus, or the allocable surplus is insufficient to meet the minimum bonus payable to employees and no sufficient amount has been carried forward under the preceding set-off rule, the minimum bonus amount or the deficiency must be carried forward for set-off in succeeding accounting years. This continuation applies up to and including the fourth accounting year, in the manner illustrated in Appendix A.