Match the statements in Column B to the terms in Column A. Write down the answers only, for example 1. (a). 1. 2. 3. 4. 5. Column A share capital account share premiums ordinary shareholders preference shares interim dividends 6. reserve capital 7. shareholders for dividends 8. (Pty) Ltd 9. public company 10. authorised share capital Column B (a) the effective owners of the company (b) private company (c) declared and paid before the year- end, so they are not shown as part of the liabilities in the statement of financial position at year-end at least seven shareholders (d) (e) (f) (g) (h) (i) (1) (k) (1) (m) (n) excess of selling price over par value of shares an expense account public company balance divided by par value will indicate the number of shares in issue memorandum of association shown final dividend declaration carry a fixed dividend Companies Act difference between authorised and issued share capital