5.—(1) An order providing for any assets and liabilities to be appropriated as assets and liabilities of a trading fund may provide for any part of the amount by which the values of the assets exceed the amounts of the liabilities to be treated as public dividend capital of the fund.
[F1(2) If the responsible department considers it appropriate to do so, it may issue out of money appropriates by Measure an amount to the trading fund as public dividend capital.]
F1(3) Where any sum is issued to a trading fund under Article 6, the responsible department may pay out of the fund into the Consolidated Fund a corresponding sum in reduction or extinguishment of any public dividend capital.
(4) Public dividend capital ranks as an asset of the Consolidated Fund.
(5) For any financial year in which a trading fund has public dividend capital, there shall be paid out of the fund into the Consolidated Fund such sums (if any) by way of return on that capital and its reserves as the responsible department may determine having regard to any balance in the fund at the end of that year and the amount of the balance which appears to be in the nature of distributable profit.
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