(1) The capital and liabilities of the Civil Provident Fund, Military Provident Fund and Employees' Savings Fund operated by the Government of Nepal until the date before the commencement of this Act shall be deemed to have been transferred to the Fund after the commencement of this Act. The Government of Nepal shall submit all the documents related to the capital and liabilities of the said funds and the operations under this Act to the fund within 6 months after the commencement of this Act and after the fund has received the capital, liabilities and other related documents, the money deposited in the name of the employees before the commencement of this Act shall be deposited in the fund. shall be considered and the said money shall be operated under this Act. (2) In accordance with sub-section (1) when the capital and liabilities are realized by the fund, if the fund determines that the principal, interest or both cannot be recovered from the capital invested from the civil provident fund, military fund and employee's savings fund. In the case of such capital and investment, it will be considered that such capital investment has been realized by the fund only at the value assessed by the fund. Even if such capital investment is realized by the fund, the amount of rupees that is not enough for that capital investment will be received from the federal reserve fund. (3) Before accepting the capital investment determined to be of low value or not to be raised according to sub-section (2), the exact details of such capital investment shall be provided to the Government of Nepal at the market price. The fund should evaluate and submit a report. (4) After receiving the report according to sub-section (3), the government of Nepal may send instructions to the fund within 3 months to receive such capital investment from the federal reserve fund immediately. The fund should follow such instructions.