| List-I | List-II |
| (a) Floating forex rate | (i) Get the best out of extreme decentralisation and centralisation in finance decision and execution |
| (b) Translation effect of change in forex rate | (ii) Influences time lag in receipt of cash against foreign currency denominated invoices |
| (c) Transaction effect of fluctuation in forex rate | (iii) Influences the valuation of financial statements and reported items |
| (d) Geocentric solution in financial planning and control | (iv) Triggers problems of appreciation or depreciation of currencies |