Pre-acquisition dividend

Dividend should be paid to shareholders within 30 days of declaration.......if not claimed or not paid within such time  it should be transfered to Unpaid Dividend A/c within 7 days from the end of such previously mentioned 30 days..

Agreed with swetha, and further to clarify the pre-acquisition or post acquisition dividend is for the person who is in the receipt of the same. But for the person who pays it, is an simple dividend, payer does have to classify it as pre or post.