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NEW QUESTION: 1
ST acquired 75% of the 2 million $1 equity shares of CD on 1 January 20X3, when the retained earnings of CD were S3,550,000. CD has no other reserves.
ST paid $5,600,000 for the shares in CD and the non controlling interest was measured at its fair value of S1,400,000 at acquisition.
At 1 January 20X3, the fair value of CD's net assets were equal to their carrying amount, with the exception of a building. This building had a fair value of $1,000,000 in excess of its carrying amount and a remaining useful life of 25 years on 1 January 20X3.
At 31 December 20X5, the retained earnings of ST and CD were $8,500,000 and $5,250,000 respectively.
What is the figure for non-controlling interest to be shown in the consolidated statement of financial position of ST as at 31 December 20X5?
A. $1,805,000
B. $1,607,500
C. $1,825,000
D. $1,795,000
Answer: D
NEW QUESTION: 2
What are "unmanaged endpoints' which make the Blue Coat RA (Remote Access) appliance useful?
A. TCP connection sources or destinations, which are outside our LAN
B. Workstations, which need to be in a virtual private network, but VPN clients cannot beinstalled on them
C. Hosts without installed ProxyClient or with disabled ProxyClient
D. Mobile user laptops, which are used in places not protected by ProxySG
Answer: B
Explanation:
Reference:http://www.onixnet.com/bluecoat/BlueCoat_ProxyRA_510.htm(second paragraph)
NEW QUESTION: 3
You manage the on-premises and cloud network for a company. The network includes an Azure classic virtual network (VNet) on an East US server with two subnets that must remain online until the end of the year. You update all other VNets to Azure Resource Manager (ARM) Vnets.
You need to set up communication between specific ARM VNets and the classic Vnet.
What should you do?
A. Create Local VPN gateways for the ARM VNets. Create a VPN gateway for the classic VNet to communicate with the local gateways.
B. Create a Local VPN gateway for the classic VNet. Create VPN gateways for any ARM VNets to communicate with the local gateway.
C. Set the resource group of the classic VNet to use the same resource group that you use to create any ARM VNet that requires communication.
D. Move the ARM VNets to a non US East region. Update the classic VNet to use a single subnet. Add the classic VNet as a subnet to any ARM VNet that requires communication.
E. Move the ARM VNets to the US East region. Update the classic VNet to use a single subnet. Add the classic VNet as a subnet to any ARM VNet that requires communication.
Answer: A
Explanation:
Explanation
References:
https://docs.microsoft.com/en-us/azure/vpn-gateway/vpn-gateway-connect-different-deployment-models-portal