1. Which statement about "share buyback" is correct?

A、If the repurchase price is below the issue price, an accounting "gain" results.;

B、If the repurchase price is below the issue price, the difference goes to "common shares.";

C、If the repurchase price is below the issue price, the difference goes to "share premium.";

D、If the repurchase price is below the issue price, an accounting "loss" results.