Which type of shares pertain to those entitled to dividends and voting rights?

Common shares represent a type of equity ownership in a corporation that generally entitles the holder to dividends and voting rights. Shareholders of common shares participate in the company's growth and success, as they have the right to vote on key corporate matters, such as the election of the board of directors and other significant corporate transactions.

Additionally, common shareholders may receive dividends, which are typically paid out of the company's profits. The amount and frequency of dividends can vary based on the corporation's performance and discretion of the board of directors. Common shares also provide an opportunity for capital appreciation, meaning that as the company grows and becomes more valuable, the value of the common shares may increase.

Preferred shares, on the other hand, usually do not carry voting rights but are designed to have priority over common shares in the payment of dividends and upon liquidation of the company. Treasury shares are shares that have been repurchased by the issuing company and do not entitle the holder to dividends or voting rights, as they essentially become assets of the company rather than outstanding shares. Redeemable preference shares are a specific type of preferred share that the issuing company can buy back at a specified price and time. They also do not come with voting rights, differentiating them from common shares.