Section 12: Surpluses and deficits

(1) If in any year the revenue of the Bank is insufficient to defray all expenses of the Bank under the provisions of this Act, such deficiency shall be met out of the Consolidated Revenue Fund of the Federation.
(2) If in any year the income of the Bank is more than sufficient to defray all expenses under the provisions of this Act, then the Minister may direct the transfer of the surplus or any portion thereof to the Consolidated Revenue Fund of the Federation:
Provided that no such transfer shall be made unless the assets of the Bank will thereafter exceed the liabilities by not less than fifteen percent of the liabilities to depositors.