Match List-I with List-II:List-IList-II(A) Debenture of Rs 100 issued at Rs 110(I) Debenture as collateral security(B) Debenture of Rs 100 issued at Rs 100(II) Debenture issued at Premium(C) Debenture of Rs 100 issued at Rs 90(III) Debenture issued at par(D) Debenture issued to the lender in addition to some other assets already pledged(IV) Debenture issued at DiscountChoose the correct answer from the options given below:

Let us evaluate the issues based on par value relationships:(A) Debenture of Rs 100 issued at Rs 110: Since the issue price ($\text{Rs }110$) exceeds the face value ($\text{Rs }100$), it constitutes a Premium issue. Matches with (II).(B) Debenture of Rs 100 issued at Rs 100: Since the issue price equals the nominal face value, it is an issue at Par. Matches with (III).(C) Debenture of Rs 100 issued at Rs 90: Because the issue price falls below face value, it represents an issue at a Discount. Matches with (IV).(D) Debenture issued to the lender in addition to principal primary security: These act as auxiliary backings for credit facilities, defined as Collateral Security. Matches with (I).Hence, the matching order is: (A) - (II), (B) - (III), (C) - (IV), (D) - (I).