The whole balance plus the difference between the balance and the MIA are paid out. The owner income and the respective payment are settled with an invoice number. The difference between the balance and the MIA is posted negative automatically. This posting is not settled and it used as amount brought forward. In fact the owner gets the MIA, e.g. AUD 300,00.
Figure 64: Owner account: Balance < Minimum Pay-out Amount
i In case there are not enough funds in-trust to pay out all owners according to their MIA contracts, an error message appears and it will not be possible to settle the owner accounts!