List  I List II (a) Provision for taxation (i) Current Assets (b) Live stock (ii) Unsecured loans (c) Sundry Debtors (iii) Fixed Assets (d) Interest accrued on unsecured loans (iv) Provisions

(a) Transaction motive                    (b) Environmental motive   (c) Precautionary motive (d) Speculative motive                    (e) Competitive motive  

  List  I List II (a) Debt-Equity Ratio (i)Net Profit before interest and tax Interest on long term loans (b) Proprietary Ratio (ii) Equity share capital + Reserves Preference share capital + Interest bearing finance (c) Interest coverage ratio (iii) Long term debts Shareholder’s Funds (d) Capital gearing ratio (iv) Shareholder’s Funds Total Assets