| List I | List II |
|---|---|
| (A) Purely Financial Charges | (I) Dividend Received |
| (B) Appropriation of Profits | (II) Interest on Bank Loan, Mortgage, and Debentures |
| (C) Writing off Intangible and Fictitious Assets | (III) Dividend Paid |
| (D) Pure Financial Incomes | (IV) Amortisation |
- Purely Financial Charges: Amortisation involves spreading out financial expenses.
- Appropriation of Profits: Dividend Paid reflects distribution of profits.
- Writing Off: This pertains to Intangible Assets via Depreciation.
- Financial Income: Dividend Received is part of income.
Match the following committees with their mandates in List I and List II: 
| List I | List II |
|---|---|
| (A) GAAP | Covers the recognition, measurement, presentation, and disclosure of accounting transactions |
| (B) ASB | Responsible for approval of accounting standards and their modification for applicability to companies |
| (C) IFRS | Refers to a common set of accepted accounting principles, standards, and procedures |
| (D) MCA | Responsible for developing International Accounting Standards |