\begin{tabular}{|c|c|c|c|} \hline \multicolumn{2}{|r|}{ Column A } & \multicolumn{2}{|r|}{ Column B } \\ \hline 1. & Deferred tax & (a) & \begin{tabular}{l} Shareholders owning this class of share \\ are entitled to receive a stated rate of \\ dividend (that is, profit distributed to the \\ members) each year, provided that \\ sufficient is earned, before the other \\ shareholders receive any at all \end{tabular} \\ \hline 2. & Interest-bearing borrowings & (b) & \begin{tabular}{l} The company can redeem these shares \\ at a specified date \end{tabular} \\ \hline 3. & Non-distributable reserves & (c) & \begin{tabular}{l} The amount of income tax payable in \\ future accounting periods in respect of \\ taxable temporary differences between \\ net income and taxable income \end{tabular} \\ \hline 4. & Ordinary shares & (d) & Limited \\ \hline 5. & Redeemable preference shares & (e) & \begin{tabular}{l} The amount by which the purchase price \\ for an investment in an enterprise is \\ below its net asset value \end{tabular} \\ \hline & Preference shares & (f) & \begin{tabular}{l} These are salaried officers of the \\ company appointed by the board to \\ carry out specific executive duties \end{tabular} \\ \hline & Secretary & (g) & \begin{tabular}{l} Consists of items like mortgage bonds, \\ debentures and other long-term loans \end{tabular} \\ \hline 8. & Managers & (h) & \begin{tabular}{l} A public company must have at least \\ two of these and a private company \\ must have at least one \end{tabular} \\ \hline & Directors & (i) & \begin{tabular}{l} Holders of these shares are entitled to a \\ dividend only after the dividend on the \end{tabular} \\ \hline \end{tabular} 10. The name of a public company must end with this word (j) This is an officer appointed by the board to carry out the duties imposed by the Companies Act in relation to the filing of documents and compliance with other legal requirements