Contributions to liquidation costs require financial institutions to proportionally fund excess liquidation costs, repayable with bank rate interest. Where no plan is approved under regulation 39B, the liquidator shall call on financial creditors that are financial institutions to contribute, in proportion to their financial debts, to any excess of liquidation costs over liquid assets as estimated by the liquidator; such contributions (or those under an approved plan) must be deposited in a designated escrow account within seven days of the liquidation order and are repayable as part of liquidation costs with interest at the bank rate.