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:
Answer & explanation
Correct answer: option 4
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.