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Match the items of the following two lists
Match the items of the following two lists
| List-I | List-II |
| a. Zero-base budgeting | 1. Internal reconstruction |
| b. Goodwill or capital reserve | 2. Earnings per share |
| c. Reduction of capital | 3. Control of expenditure |
| d. Basic and diluted | 4. Business combination |
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