| List-I (Factors of capital structure) | List-II (Elements) |
| (A) Size of business | 1. A big and small organization |
| (B) Expenses of capital issue | 2. Brokerage |
| (C) Condition of capital Market | 3. Capital ratio |
| (D) Tax provision | 4. Allowed tax |
| 5. Legal provision |
CODES
| A | B | C | D | |
| I | 1 | 2 | 3 | 4 |
| II | 5 | 1 | 4 | 3 |
| III | 3 | 1 | 4 | 2 |
| IV | 1 | 4 | 5 | 3 |