Unclaimed liquidation funds must be deposited into a special account and claimed through the Registrar under prescribed procedures. The liquidator must deposit into the Company Liquidation Dividend and Undistributed Assets Account held in a scheduled bank any unpaid dividends or undistributed contributory assets remaining beyond the prescribed period, and on dissolution must pay all such remaining sums into that account. The liquidator must furnish the Registrar a prescribed statement identifying sums and beneficiaries and may receive a bank receipt as discharge. Claimants may apply to the Registrar for payment, unclaimed balances after the statutory dormancy period transfer to central government revenue but remain claimable, and defaulting liquidators are liable for interest, penalties, expenses and possible removal or remuneration disallowance.