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NEW QUESTION: 1
Derivatives that are not hedging instruments are always classified in which category of financial instruments?
A. Available-for-sale financial assets.
B. Financial assets or liabilities held for trading
C. Loans and receivables.
D. Held-to-maturity investments.
Answer: B
Explanation:
Financial assets or liabilities at fair value through profit or loss include those held for trading. Regardless of intent, a financial asset is held for trading if it is included in a portfolio with a recent pattern of short-term profit taking. Derivatives also are deemed to be held for trading unless they are designated and effective as hedging instruments.
NEW QUESTION: 2
A. Option B
B. Option D
C. Option A
D. Option C
Answer: D
NEW QUESTION: 3
Which of the following is the BEST way to secure a workstation which is shared by multiple users using the same guest account?
A. Change the guest account default name.
B. Restrict the guest account's privileges.
C. Use a password protected screensaver.
D. Implement strong password requirements.
Answer: B