On 1 October each year, at least one-quarter of the reserve should remain available in order to cover needs arising until the end of the year.
An 1 Deireadh Fómhair gach bliain, ba cheart an ceathrú cuid ar a laghad den chúlchiste a bheith ar fáil chun riachtanais a éireoidh go dtí deireadh na bliana a chumhdach.