Sir, 2-3 times in past exam a question has came that discuss reasons of hard capital rationing, and examiner has NEVER mentioned in his answer a reason that “cost associated with making small issues of capital may be too great”. However this point is mentioned in Bpp studytext, so if in my answer I write this point so will I get full mark for this point or not? Please clear me this much, I will be truly very thankful to you