Classifications Questions

Which of the following transactions involve issuing debentures for a consideration other than cash?(A) Issued to a bank as additional/collateral security(B) Issued to a vendor for asset purchase(C) Issued to the general public for subscription(D) Issued to a creditor to settle outstanding dues(E) Issued for cash via public offerChoose the correct answer from the options given below:

Match List - I with List - II.

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Match List - I with List - II.
$$\begin{array}{ll}\text{List - I (Share Capital Classifications)}& \text{List - II (Characteristics)}\\ \text{(A) Authorised Capital}& \text{(I) A portion of uncalled share capital to be called only during winding up}\\ \text{(B) Reserve Capital}& \text{(II) Maximum amount of share capital a company can raise during its lifetime}\\ \text{(C) Issued Capital}& \text{(III) Capital issued to the public for subscription}\\ \text{(D) Subscribed but not fully paid capital}& \text{(IV) Amount called up and received but not fully up to face value}\end{array}$$
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Match the transaction classifications in List-I with their corresponding examples in a Cash Flow Statement (AS-3) listed in List-II:List-IList-II(A) Operating activity(I) Bank(B) Investing activity(II) Redemption of preference shares(C) Financing activity(III) Purchase of machinery(D) Cash equivalents(IV) Cash receipt from trade receivables.Choose the correct option from the answers given below:

Match the specific debenture categories in List-I with their operational meanings outlined in List-II:List-IList-II(A) Unsecured Debentures(I) These debentures are issued with a specified rate of interest.(B) Redeemable Debentures(II) These debentures do not have a specific charge on the assets of the company.(C) Specific Coupon Rate Debentures(III) These are those which are payable on the expiry of a specific period either in lump sum or in instalments during the life-time of the company.(D) Bearer Debentures(IV) The debentures which can be transferred by way of delivery and the company does not keep any record of the debentures.Choose the correct answer from the options given below:

Which combination of statements is correct in accordance with the presentation format prescribed under the revised Schedule III to the Companies Act, 2013?(A) Shareholders' funds are sub-classified as Share Capital, Reserves and Surplus, and Money received against Share Warrants.(B) Reserves and Surplus include Revaluation Reserve.(C) Both tangible and intangible assets are current assets.(D) Deferred tax assets/liabilities are always non-current.Choose the correct answer from the options given below:

Perpetual Debentures are also known as :-