An important aspect of bank liquidation is taking inventory of all assets of a failed financial institution. The Corporation usually adopts systematic and orderly marketing and disposal strategies in respect of all assets of closed banks. Well articulated laid-down guidelines are followed in assets valuation before such assets are disposed of. As at December 2011, the Corporation had realized ₦19.45 billion from the disposal of assets of banks in liquidation, the proceeds of which were used to pay liquidation dividends.

The sum of ₦83.03 million was realized from the disposal of assets of Micro Finance Banks in liquidation as at December 2011