Payment of consideration requires acquirers to fund a special account promptly to cover acceptances; securities must be issued and dispatched. For cash consideration the acquirer must, within the prescribed short period after closure of the offer, open a special account with a banker to an issue registered with the Board and deposit therein the sum which, together with funds transferred from the escrow account, makes up the entire amount due to shareholders for acceptances; any residual transfers may be directed to the investor protection fund. For consideration by exchange, the acquirer must ensure the securities are issued and despatched to shareholders.