Section 20

The amount of the overdraft shall be fixed by the Administrators in each case, having regard to the circumstances of the estate and the balance of any funds in, or available for financing from, Account A:

Provided that such amount shall not, without the express approval of the Board, exceed the total amount of cess which it is estimated by the Administrators will be paid by the Participant over a period of five years from the commencement of the overdraft.