Final answer:
A "Treasury stock/Repurchase reserve" pairing is not equivalent in GAAP and IFRS terms; treasury stock is a GAAP concept with no direct IFRS equivalent named 'Repurchase reserve'. Other terms like common stock and preferred stock have direct comparisons in IFRS as share capital—ordinary and preference shares respectively.
Step-by-step explanation:
The options provided are all pairings of terms used in Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) to refer to similar elements in financial statements, except for "Treasury stock/Repurchase reserve".
In this case, "Treasury stock" is a GAAP term that refers to shares a company has repurchased and holds, whereas "Repurchase reserve" does not correspond to an IFRS term.
A share of stock represents a unit of ownership in a corporation. Firms receive money from a stock sale during an initial public offering (IPO) or secondary offerings; they do not receive money when shares are traded between investors after the initial sale.
A dividend is a payment made by a corporation to its shareholders, usually as a distribution of profits. A capital gain occurs when an investor sells a stock for more than the original purchase price.