Match the List-I with List-II

List-I

A. Capital Redemption Reserve

B. Deferred Tax Liabilities

C. Cash and Cash Equivalents

D. Money Received against Share Warrants

List-II

I. Shareholders' Funds

II. Current Assets

III. Reserve and Surplus

IV. Non-Current Liabilities

Choose the correct answer from the options given below:

A - III, B - IV, C - II, D - I

Correct answer: Option (4) → A - III, B - IV, C - II, D - I

Concept: Schedule III of the Companies Act, 2013 groups balance-sheet items under prescribed heads – per Financial Statements of a Company.

A. Capital Redemption Reserve → Reserves and Surplus (III).
B. Deferred Tax Liabilities → Non-Current Liabilities (IV).
C. Cash and Cash Equivalents → Current Assets (II).
D. Money Received against Share Warrants → Shareholders’ Funds (I).
Hence A-III, B-IV, C-II, D-I.