Explanation:

Section 125 (2) not only includes the amount in unpaid or unclaimed dividend but also includes –

• the application money received by companies for allotment of any securities and due for a refund;
• matured deposits with companies other than banking companies;
• matured debentures with companies;
• interest accrued on the amounts referred above;
• sale proceeds of fractional shares arising out of issuance of bonus shares, merger and amalgamation for seven or more years;
• redemption amount of preference shares remaining unpaid or unclaimed for seven or more years; and
• such other amount as may be prescribed.