SEBI General Fund created to finance Board remuneration, statutory expenses, capital plans and reserve transfers. Section 14 establishes a General Fund for SEBI to receive grants, fees, charges and other sums; the Fund finances salaries and remuneration of Board personnel, expenses in discharging statutory functions, other authorised objects, and capital expenditure as per an annual plan approved by the Board and Central Government. The Board must create a Reserve Fund funded from a portion of annual surplus up to a cap tied to preceding years' expenditure; remaining surplus after expenses and the Reserve Fund transfer is to be transferred to the Consolidated Fund of India.