As a result at the moment the company can put the last offer back on the table without having to recoup any additional money. Any future IA will come out of next year's IFCE budget and will need to be recouped through further cost savings.
This shows that BA are still making every attempt to be reasonable. It should also give pause for thought before there is any further action, simply because there will be no avoiding further savings if another strike goes ahead (rumour control suggests the next one will be "all out").
The longer this goes on, the clearer it becomes that BASSA are beyond the control of Unite. If a deal is done, it must be this week but I have my doubts that anything Unite and BA may come up with won't he vetoed by the BASSA hotheads.