Bonus Funds have a notional monetary value only, so they are not Unutilized Funds at the time they are awarded. https://ntalk.me/%eb%a1%9c%eb%98%90%ec%98%88%ec%b8%a1-%eb%8b%b9%ec%b2%a8-%ed%99%95%eb%a5%a0%ec%9d%84-%eb%86%92%ec%9d%b4%eb%8a%94-%ec%8a%a4%eb%a7%88%ed%8a%b8%ed%95%9c-%ec%a0%91%ea%b7%bc/