Reason (R): Dividend paid out of pre-acquisition profit by the subsidiary company should be treated as a return of capital to the holding company. Which one of the following is correct?  

  List  I List II (a) Zero-base budgeting (1) Internal Reconstruction (b) Goodwill or Capital Reserve (2) Earnings Per Share (c) Reduction of Capital (3) Control of Expenditure (d) Basic & Diluted (4) Business Combination

  List  I (Explanation) List II(Term) (a) It involves using the version of master file and the update transactions used to create the current file to recreate the current master file if it becomes damaged. (i) Audit trail controls (b) it involves copying the whole or portion of the data-base to some back up medium, […]