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A subscription-based funding arrangement for ÃÛÑ¿´«Ã½ Monitoring was introduced in April 1997. ÃÛÑ¿´«Ã½ Monitoring reserves of £7.0 million (2000 £5.1 million) include amounts arising as a result of charging a return on capital employed to its stakeholder customers, together with other accumulated excesses of income over expenditure. There are limitations placed upon the use that ÃÛÑ¿´«Ã½ Monitoring can make of these funds and the return of some funds at some point in the future to HM Government remains a possibility.