The Government shall be entitled to deduct the following sums from the gross amount payable under this Act to a licensee (a) the amount, if any, already paid in ad vance; (b) the amount if any, specified in Sec. 8; (c) the amount due, if any, 'including interest thereon, from the licensee to the Board, for energy supplied by the Board before the vesting date; (d) all amounts and arrears of interest, if any thereon, due from the licensee to the Government, (e) the amount, if any, equivalent to the loss sustained by the Government by reason of any property or rights belonging to the undertaking not having been handed over to the Government, the amount of such loss being deemed to be the amount by which the market value of such property or rights exceeds the amount payable therefor under this Act, to gether with any income which might have been realized by the Government, if the property or rights had been handed over on the vesting date; (f) the amount of all loans due from the licensee to any financial institutions consti tuted by or under the authority of the Govern ment and arrears, or interest, if any, there on; (g) all sums paid by consumers by way of security deposit and arrears of interest due thereon on the vesting date, in so far as they have not been paid over by the licensee to the Government, less the amounts which according to the books of the licensee are due from the consumers to the licensee for energy supplied by him before that date; (h) all advances from consumers and prospec tive consum 567 ers, and all sums which have been or ought to be set aside to the credit of the consumers ' fund, in so far as such advances or sums have not been paid over by the licensee to the Government; (i) the amounts remaining in Tariffs and Dividends Control Reserve, Contingencies Reserve and Development Reserve, in so far as such amounts have not been paid over by licen see to the Government; (j) the amount, if any, as specified in Ss.