Money due to be paid to the owner but not paid within a period of not less than one (1) year. For example as follows:

1. Salaries, wages, bonuses, commissions and other money payable to employees or staff.
2. Dividends.
3. Profits from the partnership declared to be divided.
4. Insurance claims that have been approved for payment.
5. Bank drafts, cashier’s orders and other documents with similar functions whose validity period has expired.
6. Fixed deposits (without automatic renewal instructions) that have matured.
7. Collateral and deposit when the purpose for which the money was collected has been achieved.
8. Various creditors.
9. Miscellaneous debtors with remaining credit.

Or money in the credit of an account that is not managed by the owner in any way in a period of not less than seven (7) years. For example as follows:

1. Savings account.
2. Current account.
3. Fixed deposits (which has automatic renewal instructions).

Furthermore, money in the credit of a trading account of the company that has not been operated through any transaction in a period of time not less than two (2) years. For example as follows:

1. Trade payables account.
2. Trade receivables account with a credit balance.