23. After making adequate provision for bad and doubtful debts, depreciation of assets or any other matters which are usually provided for by bankers, the net annual profit of the Bank shall be disposed of as follows, that is to say,-(a) a percentage of the net profit to be determined every year by the Board shall be transferred to the General Reserve Fund until the Fund is equal to the subscribed share capital of the Bank;(b) the remaining net profit shall be paid to the Government.