| List I | List II |
|---|---|
| A. Perimysium | I. The basic functional unit of Myofibril |
| B. Sarcomeres | II. A sheath of connective tissue that covers each muscle fiber |
| C. Epimysium | III. A sheath of connective tissue that covers each fascicle |
| D. Endomysium | IV. It surrounds the entire muscle |
Which of the following features of Amalgamation are in the nature of Merger as per the AS-14?
(A). Taking over of select few assets and liabilities.
(B). Intention to carry on the acquired business.
(C). Amalgamation Adjustment Account is opened in the books of transferee company to maintain statutory reserves.
(D). Recording of assets and liabilities of transferor company at book values.