Articles 117, 119 and 132 of PC regulate conviction-based confiscation of the proceeds and instrumentalities used or ‘destined for use’ in crimes. Detailed provisions on confiscation are also contained in the AML Law. Article 39 of the AML Law addresses the confiscation of illicit proceeds not only of moneylaundering offences but of all predicate offences, which include all criminal offences under the Afghan criminal legislation (art. 3 (1)(a), 3(1)(m) AML Law). Article 39 (2,3) of the AML Law addresses the confiscation of funds or property intermingled with or derived from illicit proceeds, and provides for value-based confiscation of criminal offences. Article 40 AML Law also allows non-conviction based confiscation when the underlying offence cannot be prosecuted because the perpetrators are unknown, have absconded, or there is a legal impediment to prosecute that offence. Articles 37, 38 (1, 2) AML Law provide for a wide range of investigative measures for the identification, tracing, freezing, or seizure of proceeds and instrumentalities of crimes. Article 66 AML Law mandates the establishment of a fund for asset recovery and for asset sharing. However, there are no detailed measures in place on the management or administration of frozen, seized and confiscated assets. The rights of bona fide third parties are protected per article 31(1)(b), 44 of the AML Law, and article 119(2) of PC.