Where a company paid an FID it could
elect to match all or part of that FID on a pound
for pound basis with a DFP received by it.
All or part of one or more FID could be matched with all or
part of one or more DFP.
An FID paid in an accounting period could be matched with a
DFP of that or the immediately preceding accounting period. The
company could match with DFP of those two periods as it chose.
An FID paid in an accounting period could be matched with a
DFP of any subsequent accounting period if the FID could not be
matched against a DFP of that or the preceding accounting period.
To show an election a company needed only match FID with DFP
in its computation.
An FID paid could not be matched against all or part of a DFP
more than once.
