(1) In any financial year, when the expenses are more than the net income, the bank shall distribute the excess amount of net expenses as follows:- (a) If revaluation income is also included in the net expenses, the revaluation income shall be kept in the revaluation reserve fund. (b) Revaluation expenses in the net expenses. In the case that the revaluation expenses are also included, the expenses should be written in the revaluation reserve fund. If the revaluation expenditure is more than the amount in the revaluation reserve fund, the higher expenditure amount will be recorded in the following funds and accounts in the order of priority:- (1) In the accumulated savings fund up to the amount accumulated in the accumulated savings fund, (2) The amount of expenditure after adjustment in the accumulated savings fund as per sub-section (1) If remaining, in general reserve fund, and (3) In accordance with sub-section (1) and (2) accumulated savings fund and general reserve fund, if there is expenditure amount remaining after adjustment, in capital account. (c) Revaluation income as per clause (a) and clause (b) Operations and other expenses other than revaluation expenses as mentioned above shall be charged to the Accumulated Savings Fund. (d) If the amount of expenditure is greater than the amount accumulated in the Accumulated Savings Fund, the excess amount shall be charged to the following funds and accounts in order of priority:- (1) Up to the amount in the General Reserve Fund. In the general reserve fund, (2) after adjustment in the general reserve fund according to sub-section (1), if the amount of expenditure remains in the capital account.