A well-known result of Nevanlinna states that for two nonconstant meromorphic functions f and g on the complex plane C and for four distinct values aj∈C∪{∞}, if νf−aj=νg−aj for all 1⩽j⩽4, then g is a Möbius transformation of f. In 1983, Gundersen generalized the result of Nevanlinna to the case where the above condition is replaced by: min{νf−aj,1}=min{νg−aj,1} for j=1,2 and νf−aj=νg−aj for j=3,4. In this paper, we prove that the theorem of Gundersen remains valid to the case where min{νf−aj,1}=min{νg−aj,1} for j=1,2, and min{νf−aj,2}=min{νg−aj,2} for j=3,4. Furthermore, we work on the case where {aj} are small functions.