Division 4 - Distributions56. Meaning of solvency test and distribution.57. Distributions.58. Recovery of distribution made when company did not satisfy solvency test.59. Company may acquire its own shares.60. Process for acquisition of own shares.61. Offer to one or more shareholders.62. Shares redeemed otherwise than at option of company.63. Acquisitions deemed not to be a distribution.64. Treasury shares.65. Reissue of treasury shares.66. Mortgages and charges of shares.