List I List II (a) The presence of fixed cost in the cost structure of the firm (1)Super-leverage (b) The presence of fixed return funds in the capital structure of the firm (2)Operational leverage (c) Impact of changes in sales on the earnings available to shareholders (3)Financial leverage
(i) Dividend payout, and /or (ii) Stability of dividend
This indicates – (1) net working capital and/or (2) gross working