Match List-I with List-II

List-I	List-II
(A) Net Working Capital	(I) Investments in long term assets.
(B) Fixed capital decision	(II) Proportion of debt in the overall capital.
(C) Financial Leverage	(III) Excess of current assets over current liabilities
(D) Trading on equity	(IV) Increase in profit earned by the equity shareholders due to the presence of fixed financial charges.

Choose the correct answer from the options given below:

Option 1 -> Incorrectly matches Net Working Capital with fixed financial charges and Fixed capital decision with debt proportion.

Option 2 -> Incorrectly matches Net Working Capital with long-term assets and Fixed capital decision with debt proportion.

Option 3 -> Incorrectly matches Net Working Capital with debt proportion and Financial Leverage with fixed financial charges.

Option 4 -> Correctly matches all terms: Net Working Capital with excess of current assets (III), Fixed capital decision with long-term assets (I), Financial Leverage with debt proportion (II), and Trading on equity with increased equity shareholder profits (IV).

Hence, Option 4: (A) - (III), (B) - (I), (C) - (II), (D) - (IV) -> Net Working Capital is the excess of current assets over current liabilities, Fixed capital decisions involve investments in long-term assets, Financial Leverage represents the proportion of debt in capital structure, and Trading on equity refers to increased profits for equity shareholders due to fixed financial charges -> correct