Section 39, THE BANK OF SIERRA LEONE ACT 2019

(1) The Bank shall establish and maintain a general reserve Account which shall not be used except to cover losses . (2) The Bank shall establish unrealised revaluation accounts to account for unrealised gains and losses owing to its positions with foreign currencies, gold , financial instruments, and other assets. (3) The Bank may establish special reserve accounts determined by the Board for specific anticipated expenditures.