Match the term in column A with the description of that term in column B. Writedown the LETTER of your choice next to the corresponding number

2.1 SARS A Underlying commercial benefit or drawback of a transaction 2.2 Economic substance B How a business transaction is interpreted in termsof the law 2.3 Net asset value C Tax liability 2.4 Shareholders D Share of profit and drawings 2.5 Matching concept E Movement in all the major equity accounts 2.6 Legal form F Income generated by an entity from ordinaryactivities 2.7 Current accounts G Financial position of a business 2.8 Statement of changes in equity H Net profit