Dividend - transfer to reserve

Dear Professional friend,

I have a query. Pl. help to resolve.

A company needs to transfer a fixed percent of profits to General reserve if the dividend declared exceeds 10 %. If the Dividend declared is exactly 10 %, can the company not transfer anything to the reserve, since the words used are " It it exceeds" only?

Kindly clarify and share your practical experience.

Thanks

Mohan