Regulation 92E

the sum total of the net wins of all gaming supplies made at the end of that period less the amounts specified in paragraph (3);

the amount of any bad debt treated as having been recovered under paragraph (5) in that period;

any negative supply value that may be deducted in accordance with regulation 92F.

the amount of —

any bet placed in the prescribed accounting period using complimentary chips or complimentary coupons given by the casino operator;

the full value of any bet placed in the prescribed accounting period with a match play coupon given by the casino operator; and

any discount or rebate given by the casino operator in the prescribed accounting period;

the amount of any bad debt treated as having arisen in the prescribed accounting period in accordance with paragraph (4);

in respect of any table game played in the prescribed accounting period, the amount of any rake which is included in the computation of the net win for the game for the prescribed accounting period but which was not collected by the casino operator.

the casino operator has made a gaming supply for a consideration in money and has accounted for and paid tax on the supply;

the whole or any part of the consideration for the supply has been written off in the accounts of the casino operator as a bad debt;

the debtor has become insolvent before the end of the prescribed accounting period or a period of 12 months, beginning with the date of the gaming supply, has elapsed before the end of the prescribed accounting period; and

the Comptroller is satisfied that all reasonable efforts have been taken by the casino operator to recover the debt up to the time the 12 months period referred to in sub-paragraph (c) elapsed or the debtor became insolvent, as the case may be.

a payment for the gaming supply that has been written off in the accounts of the casino operator as a bad debt is subsequently received as recovery of the bad debt; or

a payment is attributed to the gaming supply referred to in sub-paragraph (a) as recovery of the bad debt,the amount of the bad debt shall be treated as having been recovered in the prescribed accounting period in which the payment is received for or attributed to the gaming supply.