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| Group ‘A’ | Group ‘B’ |
| (1) Treasury bill | (a) Primary market |
| (2) Commercial bill | (b) Long term credit |
| (3) New Issue | (c) Mobilization of funds |
| (4) Stock Exchange | (d) Promissory note |
| (5) Financial Market | (e) Short term credit |
| (f) Secondary market | |
| (g) Central Government | |
| (h) Deals only with brokers | |
| (i) New banking institution | |
| (j) Mutual Fund |

| Group ‘A’ | Group ‘B’ |
| (1) Return of deposits | (a) Cognisable criminal offense |
| (2) Deposits in contravention of the law | (b) 25% of paid-up capital |
| (3) Deposit Repayment Reserve Account | (c) Delivered to the registrar of companies |
| (4) Registrar of Companies | (d) Approved by the SEBI |
| (5) Eligible public company | (e) Filing of circular or advertisement |
| (f) On or before 30th June every year | |
| (g) Not less than 15% | |
| (h) Net worth 100 crores | |
| (i) Net worth 10 crores | |
| (j) No punishment |
| Group ‘A’ | Group ‘B’ |
| (1) Interim dividend | (a) Cannot be paid in kind |
| (2) Dividend account | (b) Cannot be paid out of reserves |
| (3) Declaration of dividend | (c) Owners of the company |
| (4) Interest | (d) Board of Directors |
| (5) Listed Company | (e) Schedule Bank |
| (f) Dividend as a per-share basis only | |
| (g) IEPF | |
| (h) Debenture holders | |
| (i) Rate of dividend is high | |
| (j) Shareholder’ approval |
| Group ‘A’ | Group ‘B’ |
| (1) Employees Stock Option | (a) Board of Directors |
| (2) Oversubscription | (b) Conversion of shares to stock |
| (3) Allotment of shares | (c) Control over stock exchanges |
| (4) Transmission of shares | (d) Shares issued at more than face value |
| (5) Issue at par | (e) More capital |
| (f) Transmission of ownership shares due to the operation of law | |
| (g) Less capital | |
| (h) Shares issued at face value | |
| (i) Employees participation in business | |
| (j) Refund of money |
| Group ‘A’ | Group ‘B’ |
| (1) Finance | (a) Fixed rate of dividend |
| (2) Equity Share Capital | (b) Acknowledgment |
| (3) Preference Share Capital | (c) Fluctuating rate of dividend |
| (4) Retained Earnings | (d) Term Loan |
| (5) Borrowed Capital | (e) Financing Decision |
| (f) Money and Money Management | |
| (g) Ploughing back of profits | |
| (h) Investing Decision | |
| (i) Day-to-day transactions | |
| (j) Raising and Utilisation of finance |
| Group ‘A’ | Group ‘B’ |
| (1) Trust Deed | (a) Owner |
| (2) Debenture Certificate | (b) Deed for debenture holders |
| (3) Secured Debenture | (c) Charge on company’s assets |
| (4) Redemption by annual installment | (d) Creditors of the company |
| (5) Debenture holders | (e) Signature of two directors |
| (f) Two coupons | |
| (g) Deed for depositors | |
| (h) No charge on the company’s assets | |
| (i) CARE | |
| (j) Credit rating |
| Group ‘A’ | Group ‘B’ |
| (1) Board of Directors | (a) Within 6 months after allotment |
| (2) Debentures | (b) No voting right |
| (3) Debenture holder | (c) Application of debentures |
| (4) CARE | (d) Interest |
| (5) Debenture Certificate | (e) Voting right |
| (f) Within 120 days after allotment | |
| (g) Credit rating agency | |
| (h) Dividend | |
| (i) SEBI | |
| (j) Creditors |
| Group ‘A’ | Group ‘B’ |
| (1) Courtesy | (a) Wrong Publicity |
| (2) Prompt Response | (b) True and Real Facts |
| (3) Transparency | (c) Politeness |
| (4) Conciseness | (d) Up to date information |
| (5) Precise Information | (e) Reply without delay |
| (6) Secretary | (f) Irrelevant Information |
| (7) Goodwill | (g) Hide Information |
| (h) Confidential Officer | |
| (i) False and incorrect Information | |
| (j) Rude and harsh wording | |
| (k) Brief and to the point | |
| (l) Delay in replying | |
| (m) Good image of the company | |
| (n) Disclose Secrets |
| Group ‘A’ | Group ‘B’ |
| (1) Debenture holder | (a) Owners of the company |
| (2) Retained profit | (b) Capitalisation of profit |
| (3) Public deposit | (c) Savings account holder |
| (4) Overdraft facility | (d) Creditor of the company |
| (5) Equity shares | (e) Maximum 3 years |
| (f) Maximum 5 years | |
| (g) Current account holder | |
| (h) Ploughing back of profit | |
| (i) Permanent capital | |
| (j) Temporary capital |