Match List-I with List-II and select the correct answer: List-I List-II a. Realised yield method 1. Cost of equity share capital b. Taxation 2. Cost of equity capital c. Cost of total capital employed 3. Cost of debt capital d. Dividend growth is a consideration 4. Weighted cost of capital

The correct answer is: D. a-1, b-2, c-3, d-4.

• The realised yield method is a method of calculating the cost of equity capital that takes into account the dividends that have actually been paid out by a company.
• Taxation is a factor that affects the cost of equity capital, as it reduces the amount of money that shareholders receive from dividends.
• The cost of total capital employed is the weighted average of the cost of equity capital and the cost of debt capital.
• Dividend growth is a consideration in calculating the cost of equity capital, as it affects the expected future returns of shareholders.

Here is a more detailed explanation of each option:

• Option A is incorrect, as the realised yield method is not a method of calculating the cost of debt capital.
• Option B is incorrect, as the cost of equity capital is not affected by taxation in the same way as the cost of debt capital.
• Option C is incorrect, as the cost of total capital employed is not calculated by multiplying the cost of equity capital by 2.
• Option D is the correct answer, as the realised yield method is a method of calculating the cost of equity capital, taxation is a factor that affects the cost of equity capital, the cost of total capital employed is the weighted average of the cost of equity capital and the cost of debt capital, and dividend growth is a consideration in calculating the cost of equity capital.