TRANSFER OF SURPLUS OF CANDIDATE		Smith
Candidate's present vote	(a)	134.00
Quota	(b)	107.58
Surplus for transfer	(a) - (b) = (c)	26.42
Number of papers for review	(d)	134
Present total value of each paper	(e)	1.00

COMPLETE COLUMNS (f) AND (g) OPPOSITE

Number of papers transferable	(h)	123
Present total value of transferable papers	(h) x (e) = (j)	123.00

If the present total value (j) of the transferable papers exceeds the surplus (c), the TRANSFER VALUE is the reduced value	(c) / (h) = (k)	0.21
New total value of transferable papers	(h) x (k) = (m)	25.83
Non-transferable difference	(c) - (m) = (n)	0.59

Or if the total present value (j) of transferable papers does not exceed the surplus (c) the TRANSFER VALUE is the present value	(e)
Non transferable difference	(c) - (j) = (p)

COMPLETE COLUMN (q) OPPOSITE

ERS3	Electoral Reform Society

Next available preference (f)	Number of papers (g)	Value credited (q) (g) x (k) or (g) x (e)
Duke	8	1.68
Prince	3	0.63
Freeman	14	2.94
Carpenter	34	7.14
Baron	1	0.21
Abbot	4	0.84
Vicar	1	0.21
Wright	25	5.25
Glazier	31	6.51
Monk	2	0.42
Transferable totals (h) 123 (m) or (j) 25.83
Non-transf. papers (j) 11		----------
Non-transf. difference --------- (n) or (p) 0.59
Total papers/surplus (d) 134 (c) 26.42