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Section 71
Arrangements related to other funds
: (1) In addition to the funds mentioned in Sections 67, 68, 69 and 70, there may be other funds as specified in the cooperative organization.
(2) The amount of the fund under sub-section (1) can be used as specified in the regulations in accordance with the purpose of the fund, including distribution of shares and dividends. But the amount of one year's share dividend will not exceed eighteen percent of the share capital.
(3) Based on the total assets and liabilities of the cooperative bank, the bank will also have other funds as specified by Nepal Rastra Bank.