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Match the following.
Match the following.
| List-I | List-II |
| a. Expenses of scheme | 1. Not transferable to capital reduction |
| b. Statutory reserve | 2. Indicate and reduced |
| c. Balance sheet after reduction | 3. Transfer difference to capital reserve |
| d. Reduction in paid-up value of shares | 4. Debit capital reduction account |
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