Section 103, The Banking Act, 2019

(1) Where the proceeds from the sale of assets of a bankin receivership have been distributed the receiver shall provide a report to the Central Bank that includes a statement of income, expense, sources and the period of receivership. (2) Any assets of a bank in receivership that is of immaterial value that the receiver has been unable to sell or where the costs of sale would exceed the amount expected to be received in the sale may be abandoned by the receiver or given to a charitable institution that promotes public health or education. (3) The creditor of a bank in receivership shall have no claim against an asset under subsection (2).