In order to calculate the proportion of equity financing used by the company, the following should be used: ?

B

ANSWER IS B 

b) Equity Share Capital plus Reserves and Surplus,

B correct answer

answer 

(b)Equity Share Capital +Reserves +Surplus,

Choice B, "Equity Share Capital plus Reserves and Surplus" is the right answer

I think B is appropriate answer.

The Correct Answer is :

(b)Equity Share Capital plus Reserves and Surplus,

(B): Equity Share capital plus retained earning and surplus.

I would select (B), that is the Common stock + Retained earnings + any reserves and surplus. All these items called equity accounts.