第十八條 凈收入的分配和處置
Article 18 Allocation and Distribution of Net Income

一、理事會至少每年都應在扣除儲備資金之后，就銀行凈收入在留存收益或其他事項以及可分配給成員的利潤（如適用）之間的分配做出決定。任何將銀行凈收入分配用作其他用途的此類決策應依照第二十八條規定以超級多數投票通過。
1. The Board of Governors shall determine at least annually what part of the net income of the Bank shall be allocated, after making provision for reserves, to retained earnings or other purposes and what part, if any, shall be distributed to the members. Any such decision on the allocation of the Bank’s net income to other purposes shall be taken by a Super Majority vote as provided in Article 28.

二、上一款中提及的分配應按照各成員所持股份的數量按比例完成，支付的方式和貨幣應由理事會決定。
2. The distribution referred to in the preceding paragraph shall be made in proportion to the number of shares held by each member, and payments shall be made in such manner and in such currency as the Board of Governors shall determine.

第十九條 貨幣
Article 19 Currencies

一、銀行或任何銀行款項接受方所接受、持有、使用或轉讓的貨幣在任何國家內進行繳付時，成員均不得對此施加任何限制。
1. Members shall not impose any restrictions on currencies, including the receipt, holding, use or transfer by the Bank or by any recipient from the Bank, for payments in any country.

二、當根據本協定需要以一種貨幣對另一貨幣進行估值，或決定某貨幣是否可兌換時，該估值或決定應由銀行做出。
2. Whenever it shall become necessary under this Agreement to value any currency in terms of another or determine whether any currency is convertible, such valuation or determination shall be made by the Bank.

第二十條 銀行償債的方式
Article 20 Methods of Meeting Liabilities of the Bank

一、銀行從事普通業務時，若其所發放、參與或擔保的貸款出現拖欠或違約，或其所投資的股權或依照第十一條第二款第（六）項做出的其他融資出現損失，銀行可采取其認為適當的措施。銀行應保持適當的撥備水平以應對可能發生的損失。
1. In the Bank’s ordinary operations, in cases of arrears or default on loans made, participated in, or guaranteed by the Bank, and in cases of losses on equity investment or other types of financing under sub-paragraph 2 (vi) of Article 11, the Bank shall take such action as it deems appropriate. The Bank shall maintain appropriate provisions against possible losses.

二、銀行普通業務發生的損失，應當：
2. Losses arising in the Bank’s ordinary operations shall be charged:

（一）首先依照本條第一款的規定處置；
(i) first, to the provisions referred to in paragraph 1 above;

（二）其次，由凈收入支付；
(ii) second, to net income;

（三）第三，從儲備資金和留存收益中支付；
(iii) third, against reserves and retained earnings;

（四）第四，從未動用實繳股本中支付；
(iv) fourth, against unimpaired paid-in capital; and

（五）最后，從可依照第六條第三款的規定進行催繳的待繳股本中適量繳付。
(v) last, against an appropriate amount of the uncalled subscribed callable capital which shall be called in accordance with the provisions of paragraph 3 of Article 6.