Match LIST-I with LIST-II LIST-I (Type of Capital) A. Securities Premium B. Share Application Money C. Subscribed Share Capital D. Equity Share Capital LIST-II (Description) I. Capital representing the core ownership interest, carrying residual rights to participate in profits and losses II. The excess amount collected when shares are issued above their nominal face value, serving as a specific capital reserve III. The segment of issued share capital for which investors have formally applied and agreed to purchase IV. The money received from applicants who have not yet been allotted shares, kept in a separate account Choose the correct answer from the options given below:

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: