| List-I (Type of Value) | List-II (Features) |
| (A) Fair value | 1. Shares |
| (B) Replacement value | 2. To set up a new plant |
| (C) Value of image | 3. Goodwill |
| (D) Market value | 4. Consumable items |
| 5. Wastage |
CODES
| A | B | C | D | |
| I | 1 | 4 | 3 | 2 |
| II | 1 | 2 | 3 | 4 |
| III | 3 | 1 | 2 | 4 |
| IV | 1 | 4 | 3 | 5 |