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a). When satisfied that reserves are at adequate levels and that the Bank has made appropriate provisions against possible losses under paragraph a) of Article 23 of this Agreement, the Board of Governors, by special majority, may decide that a part of net income or retained earnings shall be distributed to members as a dividend or to another entity or fund for purposes consistent with the purposes of the Bank.
b). Any such distribution to members shall be made in proportion to the share of each member in the capital of the Bank, provided that in calculating such number account shall be taken only of payments received in cash and promissory notes encashed in respect of such shares on or before the end of the relevant financial year. Payments to each member, and their use by the receiving member, shall be without restriction by any member.