Companies Liquidation Account procedures require statement and certification for unclaimed dividends and undistributed assets on payment into the account. Payments of unclaimed dividends and undistributed assets into the Companies Liquidation Account must be accompanied by a statement in Form No. 159 furnished to the Officer appointed by the Central Government, and the Liquidator must, when called upon by the Central Government, certify whether a claimant is entitled to the whole or any part of the amount claimed.