Shortfalls, uncollected amounts and surpluses of previous years

(1) After the costs for the levy year have been ascertained and apportioned under section 16b, the shortfalls, uncollected amounts and surpluses to be taken into account, attributable to levy year 2009 and later levy years, must be attributed to the task areas. The shortfalls and uncollected amounts must each be added to the costs of the task areas according to their attribution under the first sentence; surpluses must each be deducted from those costs according to their attribution under the first sentence. The cut-off date for taking into account the amounts and surpluses named in the first and second sentences is 30 June of the year following the levy year for which the costs were ascertained. Shortfalls, uncollected amounts and surpluses arising after that cut-off date are taken into account as shortfalls, uncollected amounts and surpluses in setting the levy amounts in the immediately following years.
(2) Shortfalls and uncollected amounts attributable to levy years 2002 to 2008 that were not, or are not, apportioned under section 16(1) in the version in force until 25 March 2009 are to be offset against the surpluses attributable to levy years 2002 to 2008 that were not, or are not, apportioned under section 6(1), sixth sentence of the Ordinance on the Levying of Fees and the Apportionment of Costs under the Financial Services Supervision Act, in the version in force until 25 March 2009. Where the surpluses to be offset under the first sentence exceed the shortfalls and uncollected amounts to be offset, the excess amount must be deducted from the overheads, before their apportionment, in setting the levy for levy year 2009 or for later levy years. Where the shortfalls and uncollected amounts to be offset under the first sentence exceed the surpluses to be offset, the excess amount must be added to the overheads, before their apportionment, in setting the levy for levy year 2013 or for later levy years.