j) To ensure compliance of transfer of unpaid dividend and shares to investor education and protection fund on or before due date; (5paisa.com)
Arrears Unpaid dividends or bond interest that a corporation owes its stockholders or bond holders after the payable or due date on which the dividends or interest should have been paid. (americanbanker.com)
This is because, as further described in «Pre-Offering Transactions,» various securities will be exchanged in our corporate reorganization based in part on the ratio of the value of accrued but unpaid dividends (which, where applicable, accrue on a daily basis until the consummation of our corporate reorganization) to our initial public offering price. (sec.gov)