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The amount get accumulated if sunway doesn’t have profits to pay. Also sunway have to pay this first before they can pay dividend on main share. ICPS has 20% of shares so can view it as sunway pay out about 1% of dividend. Would say this is one of safest icps I have seen. Only thing is this cannot convert at our will and no collateral if buy on margin, so this share is trading less than main share, over 3-4 year the share price will be close to main share price I think.