Section 142
SEC. 142. Five per centum of the net profits of every trust corporal ion shall be set apart as a reserve fund, which shall be loaned or invested as proscribed in section one hundred and thirty-nine, and the earnings of the reserve fund shall constitute a part of the reserve. The reserve fund shall be used solely for the purpose "f meeting the losses sustained in the lawful transaction of its business: Provided, That the corporation may provide in its by laws for the disposal of any excess of the reserve fund over twenty per centum of its liabilities, inclusive of stock, and for the final disposal thereof on the dissolution of the corporation after the payment of all liabilities.