The Tribunal shall take into consideration the offer, the time at which the offer was made and the extent to which it was accepted when dealing with questions of costs and interest.

The Tribunal may be informed by a party of the fact that an offer had been made under this Rule at the time of making any submission on the question of costs, but not before.

39.   With Prejudice Offers

The parties may deliver written offers marked "with prejudice" at any time, which offers may be put in evidence at the arbitration hearing.

40.   Deposits Against Costs

The Tribunal may, directly or through the Institute, from time to time, require the parties to deposit by cash, certified cheque, or irrevocable letter of credit, to the Institute in trust, equal amounts as an advance for the anticipated costs and expenses of the arbitration including the Tribunal's fees and expenses.

If the required deposits are not made within 15 days after receipt of the request, the Tribunal or the Insitute shall inform the parties in order that the other party may make the required payment.