Direction: In the questions given below are two statements labelled as Assertion (A) and Reason (R). In the context of the two statements, which one of the following is correct? Assertion (A) The risk involved in the business should not be discussed in the beginning. Reason (R) The business having more risks should issue ownership securities only. Codes

• A.                                  Both A and R are true and R is the correct explanation of A
• B.  Both A and R are true, but R is not the correct explanation of A
• C.  A is true, but R is false
• D.  A is false, but R is true