Each of the following statements may describe one of the technical terms. Indicate the term described, or answer "None" if the statement does not correctly describe any of the terms. Distribution of assets (usually cash) by a corporation to its shareholders. Must be formally declared by the board of directors. This amount represents a permanent commitment by the owners of a corporation and cannot be removed without special legal action. Equal to the par value or stated value of share capital issued. Shares of a corporation that have been issued and then reacquired, but not canceled. Cash available for distribution to the shareholders. The class of share capital that normally has the most voting power. From investors' point of view, the most important value associated with share capital. Choose... Choose... Dividends Market value Ordinary shares Treasury shares None Legal capital Choose... Choose