What is the sub head for the unclaimed dividend while preparing the balance sheet of the company?

Current Liabilities Current Asset Other expenses Other Current Liabilities

Other Current Liabilities

Unclaimed dividend is the dividend that is being paid by the company but the shareholder has not yet taken the dividend or claimed the dividend. An unclaimed dividend is to be paid by the company as and when demanded and hence is a liability for the company. It is a current liability because usually has be met within 12 months which is recorded under the subhead ' other current liabilities.