(1) Notwithstanding section 9 of the Act of 2019, the Minister shall, as soon as may be, and in any event not later than one month after the coming into operation of this section, cause to be transferred to the ICN Fund from the assets of the National Surplus (Exceptional Contingencies) Reserve Fund, assets to the value of €2 billion.

(2) Notwithstanding section 9 of the Act of 2019, the Minister shall, as soon as may be, and in any event not later than one month after the transfer referred to in subsection (1), cause to be transferred to the FI Fund any assets of the National Surplus (Exceptional Contingencies) Reserve Fund that remain after the transfer under subsection (1).

(3) When the transfers under subsections (1) and (2) have been completed, the Minister shall by order dissolve the National Surplus (Exceptional Contingencies) Reserve Fund.

(4) Final accounts of the National Surplus (Exceptional Contingencies) Reserve Fund shall be drawn up by the Agency, in such form as may be required by the Minister, as soon as may be after the dissolution of the National Surplus (Exceptional Contingencies) Reserve Fund under subsection (3).