The withdrawal profit resulted from a revision of a government ordinance that reduced the ratio of funds to set aside for the special reserve funds (from 3 percent of principal to 0.5 percent of principal). These are accumulated to provide for situations in which the value of a loan trust falls below the value of the principal.
The trust banks applied part of the profit to write off nonperforming loans in trusts, and the remainder to be accounted as trust fees and be registered in the banking accounts as net fee and commission income.