(1) The Fund shall establish a separate fund by the name
of reserve fund, and at least Twenty percent amount of the new profits of
each year shall be paid to the reserve fund.
(2) The Fund shall not be entitled to provide dividends or other
economic benefits until it recovers capital expenses (preliminary expenses
and office expenses which do not seem to be tangible property, suspicious
(Sankaspad) loans, depreciation of property and also such other expenses as
may be casual according to the need of the Fund).