El Banco destinará anualmente no menos del diez por ciento (10%) de su ingreso neto a un fondo que se denominará Fondo de Reserva. Las aportaciones a este fondo se continuarán haciendo hasta que el balance de dicho fondo sea igual al total del capital pagado del Banco. El remanente del ingreso neto del año se llevará a la cuenta de sobrante. La Junta de Directores tendrá facultad para fijar los criterios que gobiernen la distribución de los fondos en la cuenta de sobrantes.
El Banco, en ningún momento durante su existencia, podrá retirar o permitir que se retiren, tanto en la forma de dividendos como en cualquier otra forma, ninguna porción de su capital o del Fondo de Reserva, excepto como se dispone en la sec. 755 de este título.
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