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<h1>Unpaid dividend account: mandatory transfer, publication and claimant rights, with eventual transfer to investor protection fund.</h1> Where declared dividends remain unpaid or unclaimed beyond the statutory period, the company must transfer the unpaid amount into a Unpaid Dividend Account at a scheduled bank, publish prescribed details of unpaid dividends within the prescribed period, and pay statutory interest on amounts not timely transferred. Unclaimed amounts remaining for the statutory period must be transferred with accrued interest to the investor protection Fund, and shares with unclaimed dividends for the prescribed consecutive period are to be transferred to the Investor Education and Protection Fund, with prescribed procedures for claimants to recover funds or shares.