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<h1>Liquidator's interest-bearing deposits for unclaimed dividends and undistributed assets must be realised and paid into designated account</h1> Money invested or deposited at interest by the liquidator is deemed to be money in the liquidator's hand for the purpose of paying unclaimed dividends and undistributed assets into the Company Liquidation Dividend and Undistributed Assets Account. Where such invested or deposited amounts form part of the company's unclaimed dividends or undistributed assets, the liquidator must realise the investment or withdraw the deposit and pay the proceeds into the Company Liquidation Dividend and Undistributed Assets Account, ensuring transfer of those amounts into the designated account during winding up.