Section 11: General reserve fund.

The Corporation shall establish a general reserve fund to which shall be allocated from the net profits of the Corporation at the end of each financial year of the Corporation-(a) fifty percent of the net profits of the Corporation for the year, when at the end of the year the fund is less than the authorised capital of the Corporation; and
(b) twenty-five percent of the net profits of the Corporation for the year, when the fund is equal to or exceeds the authorised capital of the Corporation.
(2) After any allocation has been made in terms of subsection (1) of this section, the balance of the net profits shall be paid to the Federal Government.