Concept:Public limited companies raise long-term finance by issuing shares to investors.
Explanation:Equity shares, also known as ordinary shares, are sold to the public to generate capital.
The company uses the money received from issuing new equity shares to finance its operations.
Government taxes and import duties are incomes of the government, not business finance sources.
Dividend payments are distributions of profit to shareholders, so they do not finance operations.
Hence, equity share capital is the correct method for a public limited company to raise operational funds.
Answer:B. equity shares