The reserve fund which is primarily intended to cover every possible
loss which may occur to the Post Office Savings Bank is to be formed
by the laying aside of the surpluses which remain at the close of the
administrative years from the produce of the savings-money deposited,
after deduction for interest paid, administrative and other expenses,
and after restitution of the advances made from the postal budget.
The reserve fund is to be gradually stored up until it reaches 5 per
cent of the total amount of the deposits, but it must never go beyond
the point of two million Austrian florins.