These operations can be shown on a transfer sheet as follows:

TRANSFER SHEET

Value of surplus (E's) to be transferred 966
No. of papers in E's parcel 19
Value of each paper in parcel 100
No. of unexhausted papers 18
Value of unexhausted papers 1,800

New value of each paper transferred =

Surplus 966 / No. of unexhausted papers 18 = 53

Names of Candidates marked as the No. of Papers Value of Sub-parcel
next available Preference. to be to be
Transferred Transferred
G 10 530
H 5 265
L 3 159

Totals 18 954

No. of exhausted papers 1 —-
Loss of value owing to neglect of fractions — 12

Totals 19 966

The values of the sub-parcels are added to the values of the votes already credited to the candidates G, H, L. This operation is shown on the result sheet.