The principal sums deposited, the tenor and rate of interest were shrouded in secrecy, according to the Senate panel, chaired by Senator Matthew Urhoghide .
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Petroleum profit tax is a tax applicable to upstream operations in the oil industry.
It is particularly related to rents, royalties, margins and profit sharing elements associated with oil mining, prospecting and exploration leases.
The summon was sequel to the consideration of a report by Auditor-General for the Federation which probed the spendings of federal agencies.
Urhoghide said there were many issues the CBN governor needed to respond to corroborate some statements of account.
He said Emefiele had till Thursday this week to appear to address those issues before the committee.
It would be recalled that the committee had two weeks ago summoned the officials of the apex bank over alleged disappearance of the fund, but they failed to appear before the lawmakers.