| List-I (Type of Assets) | List-II (Classification/Nature of assets) |
| (A) Stock | 1. Current asset |
| (B) Plant | 2. Fixed asset |
| (C) Goodwill | 3. Intangible asset |
| (D) Development Expenses | 4. Fictitious asset |
| 5. Asset |
CODES:
| A | B | C | D | |
| I | 1 | 2 | 3 | 4 |
| II | 1 | 4 | 3 | 2 |
| III | 3 | 1 | 4 | 2 |
| IV | 3 | 4 | 2 | 1 |
| List-I (Types of Debentures) | List-II (Elements) |
| (A) Mortgage debentures | 1. Unsecured |
| (B) Naked debentures | 2. Repayment |
| (C) Convertible debentures | 3. Secured |
| (D) Redeemable debentures | 4. Option |
| 5. Costly |
CODES
| A | B | C | D | |
| I | 1 | 2 | 3 | 4 |
| II | 1 | 4 | 3 | 2 |
| III | 3 | 1 | 4 | 2 |
| IV | 3 | 4 | 2 | 1 |