the railway companies (but excluding any receipts classified as miscellaneous receipts (net) in the said Account No. 8), supplemented by—
(i) the inclusion in such net receipts of any sums placed to the credit of a suspense account in respect of the -four per cent. increase in rates out of the revenue of nineteen hundred and thirteen; and
(ii) the addition of any sums payable by the Government to the said companies respectively for the- year nineteen hundred and twenty under the agreements or arrangements aforesaid in respect of interest on capital expenditure; and
(b) The sum of five hundred thousand pounds shall be set aside for the payment there out of such compensation as may be awarded by the amalgamation tribunal to any of the companies referred to in subsection (3) of this section; and
(c) the sum of five million pounds shall be set aside for distribution 'subject as hereinafter provided amongst those railway companies to whom the said section applies (other than the companies referred to in subsection (3) of this section) and who are able to show to the satisfaction of the amalgamation tribunal that they have. suffered abnormally by the standardisation of rates of pay,hours of duty, and other conditions of service. For the purpose of determining the basis of compensation owing to abnormal increase in working expenses due to such standardisation, the cost of salaries and wages for the last four months of the year nineteen hundred and twenty-one of the railways to which the said section applies compared with the cost of salaries and wages of the same railways for the same four months of the year nineteen hundred and thirteen shall be ascertained and the average percentage increase shall be deemed to be the normal ratio of increase for the purpose of this section; Any company whose ratio of increase is above such normal ratio shall make out a claim showing the extent above the normal ratio of increase to