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Match the following
Match the following
| List-I (Factors of capital structure) | List-II (Elements) |
| a. Size of business | 1. Big and small organisation |
| b. Expenses of capital issue | 2. Brokerage |
| c. Condition of capital Market | 3. Capital ratio |
| d. Tax provision | 4. Allowed tax |
| 5. Legal provision |
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