(1) You have an increasing adjustment if:
(a) you supplied a * voucher for * consideration; and
(b) on redemption of the voucher, the holder of the voucher was entitled to supplies up to the * stated monetary value of the voucher; and
(c) the voucher has not been fully redeemed; and
(d) you have, for accounting purposes, written back to current income any reserves for the redemption of the voucher.
(2) The amount of the increasing adjustment is 1/11 of the * stated monetary value of the voucher to the extent that it was not redeemed.