Answer:
B. Available for sale securities
Explanation:
Available for sale securities refer to debt or equity instrument. They are purchased with a pre defined aim of selling them before their maturity, for profit earning. Such profit is usually a 'quick capital gain'. Apart from profit, they also assist for liquidity, repaying needs of companies.
These equities are reported at 'fair value'. This implies that unrealised gains & losses are not included in earnings. They are rather recorded in a specific segregated item head 'accumulated other comprehensive income' of shareholder's equity.
Answer:
The correct answer is B. The three main parts of a speech are the introduction, the body, and the conclusion.
Explanation:
The speech is a succession of words, expressed orally, that serve to express what we want or want to say.
Its main function has been from its origins to communicate or expose, but with the main objective of persuading its audience.
The speech is composed of three parts: introduction, body and conclusion:
-The introduction is one of the most important parts of the discourse since in this it is exposed the subject that will be treated.
Its function is to mark that the speech begins, attract the attention of the receiver, dissipate animosities, gain sympathy, set the interest of the recipient and establish the theme, thesis or objective.
-The body is the longest part since the whole theme is exposed in it: doubts and everything necessary to expose a considered justification of the idea are taken out.
-The conclusion is a strategic point, since it makes a small reflection about all of the above. The end must constitute the compendium of what has been said.
Answer:
(B) the demand curve shifts leftward while the supply curve stays the same.
Explanation:
"Substitutes are goods where you can consume one in place of the other. The prices of complementary or substitute goods also shift the demand curve. When the price of a good that complements a good decreases, then the quantity demanded of one increases and the demand for the other increases. When the price of a substitute good decreases, the quantity demanded for that good increases, but the demand for the good that it is being substituted for decreases. "
Reference: Khan Academy. “Price of Related Products and Demand.” Khan Academy, Khan Academy, 2019
Answer:
D. deposits made by its customers but not reserves
Explanation:
According to the conceptual framework of the International Financial Reporting Standards (IFRS), a liability is an obligation, a present obligation as a result of past transaction, the settlement of which future economic benefits are expected to flow out from the entity or result in a reduction in the assets of the entity.
The focus is on the word 'obligation'.
As such, when customers make deposit in a bank, the obligation (liability) of the bank increases as the funds deposited remain that of the customer and the bank is obliged to pay the customer whenever the customer demands the funds.
The bank usually sends the customer a credit alert which is a snapshot of the banks position with the customer. This credit alert tells the customer that the liability of the bank has increased as a result of the deposit made by the customer.
A reserve on the other hand, is a retention of profit from previous financial periods. A reserve is usually added under capital in the statement of financial position as an increase in equity, thus a reserve is not a liability.
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