List – I

List – II

i. Sale of existing firm to the management a. Reverse synergy
ii. Financing acquisition with substantial

secured borrowings

b. Management buyout
iii. Firms demerged worth more to other firms c. Reverse capital budgeting
iv. Cash inflows on demerger at present at

the sacrifice in form of cash out-flow on

transfer of division/asset

d. Leveraged buyout


  • A

      i         ii        iii      iv

      a         b        c       d




  • B

     c         a        b        d

  • C

     b         d        a        c

  • D

     b         a        d        c