Dividend payments that are the result of liquidation of assets are known as $\_\_\_\_\_\_\_\_$ and are taxed as capital gains.

Question $26$ options:

a$)$ return of capital

b$)$ rolling dividends

c$)$ alternate payments

d$)$ private earnings

e$)$ special dividends

When a firm repurchases shares, the supply of shares is $\_\_\_\_\_\_\_\_,$ but at the same time, the firm's assets $\_\_\_\_\_\_\_\_.$

Question $29$ options:

a$)$ reduced, decline

b$)$ increased, decline

c$)$ reduced, increase

d$)$ increased, increase

e$)$ reduced, are unchanged