lr v

RZf&- 71".
K*,;*,, f"A*og "l Ao**n/**oy. TA-333
ITVESTMFNIS * ?art" I of 2

15. unljer PAS 39, unrealized gains or losses on TS are generally presented on the face of the
A '\4,\ Incorne statement c. Staternent of finanCial position
b. staternent of cash fiows cl. statement of changes in equity
il 16. under PAS 39, unrealized gains or losses on AFS are includecJ in
a. Profit or loss ic;'; Other cornprehensive incorne
b. Financing cash flows d. Liability section of balance sheet
,\ 17. Under PAS 39, unrealized gains or losses on HTi,t are
' LgJ Not recoEnized c. Recr:gnized in asset section of the balance sheet
b- Recogrrized in the incorne staternent d. Recoqnizecl in equity section of the balance sheet
t/I
la 18. Under PAS 39, held-to-rnatr.rrity securities are generally carried subsequentto acquisition at
,t ' .t- ,. X: Amortized cost (straight line methocl) c. Fairvalue less costs to sell
.: {,
Amortized cost (scientific methorl) rJ. Net realizable value
f {tr' i.-1,1-. J 0j.

I.? "
19. Under PAS 39, impairment loss may be recognized for all of the following, EXCEpT
| .) Loans and receivabies
.fl, T'rading c. Available-for*sale securities
.3, securities d. liekJ-to-maturity securities
A 20. castr divicJends are recognized as incorne by the investor on the
{9' Date of declaration c. Date of payment
b. Date of record cj. Date of balance sheet
21' Property dividends are treated by the investor as a (an)
)) a. Return of investment q. Income at the cost of the property
b. Non-accountableevent ,.:
:S Income at the fair value of the property

D 22. Share dividend (i.e., bonus issue) of the SA|4E class

V a. Increases investment cost per share ani total cost of investnrent
b. Decreases inve$tment cost per.share arlrJ total cast of investrnent
c-" lncreases investment cost per share bui no effect on total. cost of investment
.4.
W Decreases investment cost per;hare but no effect on total cost of investment
23. Share dividend (i.e., bonus issue) ,rf gilffe[Ilf-clqss received by the, investor
)
\Ll
a. Is not recorded ,';."(-./, .
b ts aocumenteJ through a notE clisclosure only - i ' 'l ,

G' Is recorded by debiting new investment account and crediting income

d. Is recorded by cJebiting new inyestnlent accoLtnt and creclitinq o.riginal.investment account
t't
|
.,.' €-' --.'.:i {t-r {a,i'l,'''
24.Shares receivedin lieupf cash dividi:nd ili-e treaieil as
',"./:-
'i'"''r1,'"..,.'-"''-
', .'
\ a. Stock divlc,€fi'trs
b. Income at par value of the shares received
1-1) Income at fair value of the shares received
11. Income at the cash dividend thaL rvor-rkJ have be*:n received
25" Cash received in lieu of share dividends is ireatecl as
C a. Income at the par value of the shares that would have been received
/-'-l

rbi Incorne at the fair value of the shares that would have been received
C. If the stocks are received and laler-so.ld, with gain or k:ss c,n sale being recognized
d. If the stocks are received and later sold, with gain or ioss on sale not ti be ricognized
i) 26. Reverse stock splits
a. Increase the nurnber of shares and investrnent cost per share
b. Decrease the number of shares and irrvestment cost per share
Increase the number of shares but decreose the investment cost per share
Decrease the nurnber of shares but irrcrease tfre irrvestment cost per sl-lare

t) 27. An entity over which the investor exercises siqrrificant influence is callerl
r &i
5"
Associate c. Subordirrate
Affiliate d. Subsidiary
28. Under pAS 28, significance influence means
D a" The rntrtual sharing in the risks and benefits of a combineri entity
h. The contractually agreed sharinE of cnntrol over an economic entity
Gi The holding of significant proportion of the share capital in another entity
d. The power to p*articipglg in the financiai and operating polir.:y decisions oi an entity
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