Related Rule
Nigeria
Practice Relating to Rule 116. Accounting for the Dead
Nigeria’s Manual on the Laws of War provides: “The belligerents have to register as soon as possible all the particulars that can help to identify an enemy soldier who is wounded, sick or dead.” 
Nigeria, The Laws of War, by Lt. Col. L. Ode PSC, Nigerian Army, Lagos, undated, § 35.
Nigeria’s Manual on the Laws of War provides:
The belligerents have to register as soon as possible all the particulars that can help to identify an enemy soldier who is … dead. These registration records together with identification tags, documents … must be forwarded to the enemy. 
Nigeria, The Laws of War, by Lt. Col. L. Ode PSC, Nigerian Army, Lagos, undated, § 35.