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    <title>Scope of the section explained in the context of expressions “has not been paid” and “warrant in respect thereof has not been posted” used therein.</title>
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    <description>Where a company posts dividend warrants within the statutory payment period, posting satisfies the initial obligation and need not trigger transfer to the unpaid dividend account; however, amounts represented by warrants that remain uncashed, are returned undelivered, or are otherwise unclaimed must be transferred to the special unpaid dividend account and not retained in the company&#039;s general account.</description>
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      <description>Where a company posts dividend warrants within the statutory payment period, posting satisfies the initial obligation and need not trigger transfer to the unpaid dividend account; however, amounts represented by warrants that remain uncashed, are returned undelivered, or are otherwise unclaimed must be transferred to the special unpaid dividend account and not retained in the company&#039;s general account.</description>
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