(1) If the bank earns net income in any financial year, the distribution and use of such income shall be done as follows:- (a) An amount equal to revaluation profit from net income shall be set aside in the revaluation reserve fund. Five percent of the distributable net income shall be kept in the monetary liability fund, the amount determined by the committee shall be kept in the general reserve fund, five percent shall be kept in the financial stability fund and the amount determined by the committee shall be kept in the net accumulated savings fund. The committee shall allocate funds from the remaining savings to other funds as required and deposit the remaining funds with the Government of Nepal. (2) The amount of general reserve fund and accumulated savings fund can also be used to increase the bank's capital. (3) Sub-section (1) and ( 2) In relation to the amount other than the amount going to the fund, it will be as provided in the rules.