(4) (a) If the surplus of any candidate to be transferred arises from original votes only, the returning officer shall examine all the papers in the parcel belonging to the candidate whose surplus is to be transferred, and divide the unexhausted papers into sub-parcels according to the next preferences recorded thereon. He shall also make a separate sub-parcel of the exhausted papers.
(b) He shall ascertain the value of the papers in each sub-parcel and of all the unexhausted papers.
(c) If the value of the unexhausted papers is equal to or less than the surplus, he shall transfer all the unexhausted papers at the value at which they were received by the candidate whose surplus is being transferred.
(d) If the value of the unexhausted papers is greater than the surplus, he shall transfer the sub-parcels of unexhausted papers, and the value at which each paper shall be transferred shall be ascertained by dividing the surplus by the total number of unexhausted papers.
(5) If the surplus of any candidate to be transferred arises from transferred as well as original votes, the returning officer shall re-examine all the papers in the sub-parcel last transferred to the candidate and divide the unexhausted papers into sub-parcels according to the next preferences recorded thereon. He shall thereupon deal with the sub-parcels in the same manner as is provided in the case of the sub-parcels referred to in the last preceding subsection.
(6) The papers transferred to each candidate shall be added in the form of a sub-parcel to the papers already belonging to such candidate.
(7) All papers in the parcel or sub-parcels of an elected candidate not transferred under this regulation shall be set aside as finally dealt with.
XV. (1) If after all surpluses have been transferred, as hereinbefore directed, less than the number of candidates required has been elected, the returning officer shall exclude from the poll the candidate lowest on the poll, and shall distribute his unexhausted papers among the continuing candidates according to the next preferences recorded thereon. Any exhausted papers shall be set aside as finally dealt with.
(2) The papers containing original votes of an excluded candidate shall first be transferred, the transfer value of each paper being one hundred.
(3) The papers containing transferred votes of an excluded candidate shall then be transferred in the order of the transfers in which, and at the value of which, he obtained them.