Section 49A(2) in The Maharashtra Cooperative Societies Rules, 1961
(2)In addition to the sums referred to in sub-rule (1) of this rule, the following sums shall be deducted by a society from its profits :-(i)contribution, if any. to be made to any sinking fund or guarantee fund, constituted under the provisions of the Act, these rules or bye-laws of the society for ensuring due fulfilment of guarantee given by Government in respect of loans raised by the society;(ii)provision considered necessary for depreciation in the value of any Security Bonds or Shares held by the society as part of its investments.
