AS-3 (संशोधित) के अनुसार 'संचालन गतिविधियों से शुद्ध नकद' (Net Cash from Operating Activities) निर्धारित करने के लिए की जाने वाली गणनाओं को सही क्रम में व्यवस्थित करें: A. कार्यशील पूंजी परिवर्तनों से पहले परिचालन लाभ B. असाधारण मदों से पहले नकद प्रवाह C. संचालन से उत्पन्न नकद D. कराधान और असाधारण मदों से पहले शुद्ध लाभ

Match the share classifications in LIST-I with their specific dividend and repayment characteristics in LIST-II. LIST-I (Share Type) A. Equity Shares B. Cumulative Preference Shares C. Redeemable Preference Shares D. General Preference Shares LIST-II (Obligation/Term) I. Repaid by the company after a specific, predetermined tenure. II. Arrears of unpaid dividends accumulate and must be paid before any equity dividends. III. Represent permanent ownership with no maturity and serve as residual claimants. IV. Carry priority over common stock for both fixed dividend payments and return of capital during winding up. Choose the correct answer from the options given below:

Profits earned prior to the acquisition of shares in a subsidiary company are treated as: