Explanation:

When a company issues common stock to raise capital, it is subject to regulatory reporting requirements and accounting standards. These standards ensure that the company provides meaningful financial disclosures to investors. This aligns with the role of the financial system in maintaining transparency and accountability. Options A and B are incorrect because raising equity capital does not involve transferring funds to the future (A) or committing to scheduled distributions (B); instead, it involves obtaining funds in exchange for ownership interests.