| List-I (Type of Value) | List-II (Features of Value) |
| (A) Market Value | 1. The price which is present in the market |
| (B) Intrinsic Value | 2. Cost Price |
| (C) Liquidation Value | 3. Value at wind up |
| (D) Salvage Value | 4. Net Assets |
| 5. Scrap Value |
CODES
| A | B | C | D | |
| I | 1 | 4 | 3 | 2 |
| II | 1 | 2 | 3 | 4 |
| III | 1 | 3 | 2 | 4 |
| IV | 1 | 4 | 3 | 5 |