For budgetary reasons, the authorities did not feel able to repay all outstanding credits that had arisen as a result of the financial buffer. Instead, repayment is to be made of TVA credits in excess of a "reference credit" equal to three-quarters of the average TVA credit throughout 1971. Thus, only firms having no TVA credit at all during 1971 will, for the time being, be able to obtain full repayment.