A tilting bed assembly is disclosed having a horizontal base frame and second frame hinged at one end to the base frame and an inflatable bag adjacent the other end to raise and lower one end of the tilting frame relative to the base frame. The piston includes a crown portion having ring grooves formed around a periphery of the crown portion. Devices necessary for the generation of electrical energy from the gaseous medium can be advantageously installed in the mounting device. The risk-rated capital reserve requirements are applied to the asset pool based on the risk level rating and the guarantor’s agreed upon risk responsibility such that the institution holds a reduced amount of reserve capital compared to what it would otherwise be required to hold.