(1) If an asset held by the Board as an investment of the Fund ceases to be a financial asset:
(a) the Board must realise the asset as soon as practicable after the Board becomes aware of the cessation; and
(b) this Act (other than this section) applies in relation to the asset (including in relation to the realisation of the asset) as if the asset had remained a financial asset, and an investment of the Fund, until the realisation.
(2) If an asset acquired by the Board, purportedly as an investment of the Fund, is not a financial asset:
(a) the Board must realise the asset as soon as practicable after the Board becomes aware that the asset is not a financial asset; and
(b) this Act (other than this section) applies in relation to the asset (including in relation to the realisation of the asset) as if the asset had been a financial asset, and an investment of the Fund, from the time of its acquisition by the Board until the realisation.