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.