नीचे दो कथन दिए गए हैं: एक को अभिकथन (A) और दूसरे को कारण (R) के रूप में लेबल किया गया है। अभिकथन (A): पूंजी का नया निर्गमन (New Issue of Capital) प्रतिधारित आय (Retained Earnings) की तुलना में अधिक खर्चीला होता है। कारण (R): प्रतिधारित आय की लागत शेयरधारकों द्वारा लाभांश आय पर त्यागा गया प्रतिफल (return foregone) है। उपरोक्त कथनों के आलोक में, नीचे दिए गए विकल्पों में से सबसे उपयुक्त उत्तर चुनें:

Given below are two statements: one is labelled as Assertion A and the other is labelled as Reason R. Assertion A: Retained earnings, though an internal source of finance with no explicit interest payments, are not considered a 'free' source of capital for an enterprise. Reason R: Retained earnings are cost-free for the enterprise because using them does not involve any opportunity cost regarding the potential returns shareholders could have earned on alternative investments. In the light of the above statements, choose the most appropriate answer from the options given below:

Arrange the following long-term sources of finance in the logical sequence of their specific capital costs, starting from the mathematically cheapest to the most expensive: A. Preference Shares B. Equity Shares C. Debt (utilizing the interest tax shield) D. Term Loans Choose the correct answer from the options given below: