Sentence:  The Estimate shows a £20m increase in grants to the compensation Agency as a result of <WSD>rephasing</WSD> of non-cash provisions from 2009-10 and 2010-11 into 2008-09 (Estimate, p 381). ¶ ... No, this additional funding in 2008-09 is not treated as a call on the Reserve. It is a <WSD>rephasing</WSD> of the Agency's CSR07 budget within the existing total. 
Meaning of the word marked with <WSD> tags:  A rescheduling; "especially", a rescheduling of debt repayments or other obligations.