(1) Whenever during any half-year a profit arises on the realisation (whether by sale or maturity) of any capital asset of the legal tender note fund, the Commission may, after making such allowance as it thinks proper for any depreciation which may have occurred since the beginning of such half-year in any capital asset of that fund, transfer from the legal tender note fund to the currency reserve capital assets in any one or more of the forms in which assets of the legal tender note fund are for the time being permitted to be held equal in value at the time of such transfer to the amount of such profit remaining after making such allowance (if any) for depreciation.
(2) Whenever during any half-year a loss arises on the realisation (whether by sale or maturity) of any capital asset of the legal tender note fund, the Commission may transfer to that fund from the currency reserve capital assets in any one or more of the forms mentioned in sub-section (3) of section 61 of the Princ