(1) At least twenty-five percent of the amount of net savings of a cooperative organization shall be deposited in the reserve fund in accordance with Section 68 of the Act, and the remaining amount shall be considered as 100%. According to Section 70, the amount remaining in the Cooperative Promotion Fund shall be considered as 100% and distributed to the following funds at the rate of at least five percent:- (a) Cooperative Education Fund, (b) Share Dividend Fund, (c) Employee Bonus Fund, (d) . Cooperative Development Fund, (e) Loss Compensation Fund, (f) Community Development Fund, (g) Stabilization Fund approved by the General Assembly in accordance with subsection (5) of Section 103 of the Act, (h) Other Risk Management Fund. (2) Sub-rule _ ( 1) When disbursing the amount from the employee bonus fund as per clause (c) of the above, the amount shall be distributed in such a way that it does not exceed three months salary at the most.