(1) This section applies if, at the end of the contract period of a financial supplement contract made by a participating corporation, the corporation's rights under the contract have not previously been transferred to the Commonwealth.
(2) The corporation's rights under the contract are, by this subsection, transferred to the Commonwealth at the end of the contract period.
(3) If the principal sum exceeds the total of the amounts repaid and the amounts notionally repaid, the Commonwealth must pay the excess to the corporation.