law: Export-Import Bank of India Act, 1981
  23. Disposal of
  
  profits accruing to General Fund.-
  1.  
  
    The
  
  Exim 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 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 subsection (1),
  
  the Exim Bank shall transfer the balance of the net profits to the Central
  
  Government.