Question

Match List-I with List-II:

List-I (Elements)		List-II (Features)
A	Annual Financial Statement	(I)	Create liabilities or reduce financial assets
B	Capital Receipts	(II)	Trade surplus
C	Capital Payment	(III)	Main budget document
D	Export \(>\) Import	(IV)	Create financial assets or reduce liabilities

• (A) - (I), (B) - (II), (C) - (III), (D) - (IV)
• (A) - (III), (B) - (I), (C) - (IV), (D) - (II)
• (A) - (I), (B) - (II), (C) - (IV), (D) - (III)
• (A) - (III), (B) - (IV), (C) - (I), (D) - (II)

Answer 1

The Correct Option is D

Annual Financial Statement is the main budget document, capital receipts create financial assets or reduce liabilities, and capital payments create liabilities or reduce financial assets.