Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Participating preference shares entitle shareholders to:
Option A:participate in the decision-making process of the company.
Option B:convert their shares into a specified number of common shares.
Option C:receive an additional dividend if the company’s profits exceed a pre-determined level.

Answer: C