In this section, “risk assets” means a credit union’s total loans outstanding to its members. Each credit union shall have a reserve fund to meet losses on loans and to meet other contingencies that the Commissioner specifies. The reserve fund may be distributed to the members of the credit union only on dissolution of the credit union. After paying organization expenses, each credit union shall credit to its reserve fund all entrance fees, transfer fees, and fines. A credit union in operation for 4 years or more and having assets of $500,000 or more shall credit to the reserve fund, at the end of each accounting period: 10 percent of its gross income until the reserve fund equals 4 percent of its risk assets; and Then, 5 percent of its gross income until the reserve fund equals 6 percent of its risk assets. A credit union in operation for less than 4 years or having assets of less than $500,000 shall credit to the reserve fund, at the end of each accounting period: 10 percent of its gross income until the reserve fund equals 7.5 percent of its risk assets; and Then, 5 percent of its gross income until the reserve fund equals 10 percent of its risk assets. On recommendation of the board, the amount credited to the reserve fund may be increased. If the reserve fund falls below the amounts required by subsection (c)(2) or (3) of this section, it shall be restored by regular contributions.