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<h1>Payment of unclaimed dividends requires a Form WIN 94 statement and registrar-ordered certification of claimant entitlement.</h1> A liquidator making payment of unclaimed dividends or undistributed assets into the Company Liquidation Dividend and Undistributed Assets Account must furnish a statement to the Registrar of Companies in Form WIN 94, and, when called upon by the Registrar, must certify whether a person claiming payment from that account is entitled to the whole or any part of the amount claimed.