(1) The capital of the Trust in relation to the first unit scheme shall consist of-
the unit capital of the said scheme,
any reserves created for that scheme,
any amount borrowed for the purposes of that scheme,
any amount received for the purposes of that scheme by way of gifts, grants, donations or benefactions from the Government or any other source and treated as the capital of that scheme under section 20B,
any other capital allocated to that scheme by the Board having regard to the nature of such capital and other relevant factors.