law: The Small Industries Development Bank of India Act, 1989 
  29. Disposal of profits
  
  accruing to Small Industries General fund 
  1.     
  
    The
  
  Small Industries Bank may establish a reserve fund to which may be transferred
  
  such sums as that Bank may deem fit out of the annual profits accruing to the
  
  Small Industries General Fund.
  2.     
  
    After
  
  making provision for bad and doubtful debts, depreciation of assets and for all
  
  other matters for which provision is necessary or expedient or which is usually
  
  provided for by bankers and for the reserve fund referred to in sub-section
  
  (1), the Small Industrial Bank shall transfer the balance of the net profits to
  
  the Development Bank.