Match the following: List-I List-II a. New share (Admission) 1. Old share + Gaining share b. Gaining ratio 2. Old ratio – New ratio c. Sacrificing ratio 3. New ratio – Old ratio d. New share (Retirement) 4. Old share – Sacrifice share

The correct answer is: C. a-4, b-3, c-2, d-1

• New share (Admission) = Old share – Sacrifice share
• Gaining ratio = New share / Old share
• Sacrificing ratio = Old share / New share
• New share (Retirement) = Old share + Gaining share

Here is a brief explanation of each option:

• New share (Admission): When a new share is issued, the old shareholders will receive a new share for each old share they hold. The number of new shares issued is equal to the number of old shares held multiplied by the gaining ratio.
• Gaining ratio: The gaining ratio is the ratio of the number of new shares issued to the number of old shares held. The gaining ratio is always greater than 1.
• Sacrificing ratio: The sacrificing ratio is the ratio of the number of old shares held to the number of new shares issued. The sacrificing ratio is always less than 1.
• New share (Retirement): When a share is retired, the old shareholders will receive a cash payment for each old share they hold. The amount of the cash payment is equal to the market value of the old share multiplied by the sacrificing ratio.