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<h1>Dividend and share entitlements suspended pending registration of share transfers, with dividends routed to a special account.</h1> When an instrument of transfer has been delivered but the transfer is unregistered, the company must transfer the dividend for those shares into the special account under section 205A unless the registered holder authorizes payment to the transferee, and must keep offers of rights shares and issuance of fully paid-up bonus shares in abeyance until registration.