Task: Instance Description Understanding (ontology: Business_Finance/Financial_Industry_Business_Ontology)

Which of the following definitions best describes the instance 'SHPR'?

A. ISO 15022 classifier for corporate actions that distribute cash to shareholders in proportion to their equity holding
B. ISO 15022 classifier for corporate actions that pay shareholders an amount in cash issued from the shares premium reserve
C. ISO 15022 classifier for corporate actions that involve redemption of an entire issue outstanding of securities prior to maturity
D. ISO 15022 classifier for corporate actions that distribute profits resulting from the sale of company assets to shareholders

Answer: ISO 15022 classifier for corporate actions that pay shareholders an amount in cash issued from the shares premium reserve