Capital gains accounts transfers permit moving balances between account-A and account-B with adjusted interest treatment. Depositors may request transfer or conversion between account-B and account-A by applying in Form B; if no account-A exists one shall be opened for the transfer. Transfers before the specified period expire are treated as premature withdrawals with interest calculated under premature withdrawal rules; transfers on or after expiry accrue interest at the normal Reserve Bank rate. Upon application the deposit office calculates interest to the actual transfer date, closes account-B and transfers the total credit; interest in newly opened accounts accrues from the account opening date.