Just rang and spoke to a lovely fellow who's sure that the remainder of SPs from the flight that puts me over the line will go towards the next year's requalification.
I can't find that anywhere in the T&C, but it's at least a reasonable interpretation of how it -should- be.
Craig, perhaps the 1314 you needed to retain Elite was because your last flight to get you from G to E had 36 SP more than you needed? Last flight would have taken you to 1536, so you turned E at 1500, then your requal became 1350-36=1314...?