Dividend below 10 % ....

Divided Rates                                Percentage of Transfer of net profit  to General Reserves

10- 12.50 %                                                        2.50 %

12.5 – 15 %                                                        5.00 %

15 % - 20 %                                                         7.50 %

More than 20 %                                                   10.00 %

Please let me know if co. want to declare less than 10 % dividend than how much amount co. have to transfer from net profit to reserve?