Unclaimed proceeds must be transferred to insolvency fund; trustees face interest and a formal claims process. Unclaimed dividends, undistributed assets and other balances must be the subject of an application to the Adjudicating Authority for credit to the Insolvency and Bankruptcy Fund shortly after filing the final report; trustees who fail to apply or to credit the Fund within prescribed timeframes incur interest at the specified rate and possible penalties. Trustees must provide the Board with a statement identifying creditors, amounts and asset values, and the Board may entertain claims and order payment with security; long-unclaimed sums may be utilised for Fund purposes.