Cash flow statment

As per Section 124 of Companies Act, 2013 and rules made there under ("the Act"), where a dividend has been declared by a company but has not been paid or claimed within thirty days from the date of the declaration to any shareholder entitled to the payment of the dividend.

Yes financing activities and investing activities when received. What will happen after 30 days if no one claims it? 

Dr. Proposed dividends 

Cr. Accumulated dividends (retained earnings or reserves or payables)? If it is payables, it will also be shown in operating cash flows. I mean the difference of increase or decrease.