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The video tutorial discusses the importance of recovering shares that were allotted in paper certificate form before the demat trading era. These physical certificates can easily be misplaced, lost, or damaged, leading to unclaimed shares and dividends. Government data shows around 18,000 crore of unclaimed shares and 2300 crores of unclaimed dividends have been routed to the IEPF. The IEPF serves as a government reserve for unclaimed securities. Shareholders can recover these securities with the help of authorities like CB and MCA through a defined procedure. Before the demat system, the materialization of securities was prominent.