CSC may transfer to the PSS Fund:
(a) such assets of the CSS Fund (including investment assets of the CSS Fund) as are determined by CSC to be assets that fairly and equitably represent the accumulated contributions and Fund accumulated employer contributions of those people who have ceased to be eligible employees under section 245 and any benefits payable in respect of those persons under Part VIAB; and
(b) such liabilities (if any) (including investment liabilities of the CSS Fund) as are determined by CSC to be liabilities relating to those assets.