law: National Bank for Agriculture and Rural Development Act, 1981 
  45. Reserve Fund and
  
  other Funds.- 
  
  The National Bank
  
  shall establish a Reserve Fund and other Funds as the Board may consider
  
  necessary by transferring such sums as it may deem fit, out of its annual
  
  profits and out of receipts from gifts, grants, donations or benefactions,
  
  which it may receive.