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NEW QUESTION: 1
A customer has asked you to assess their current backup environment. The environment is currently using an offsite physical tape vaulting rotation for compliance purposes.
What is a key concern that you should discuss with the customer?
A. Need for additional resources during the backup window for the production data
B. Media retention period consideration is three times the length of the RPO value
C. Recovery data is at least one backup cycle behind the production site in the event of a disaster
D. Amount of tape media is consistently double the size of the actual production data
Answer: C
NEW QUESTION: 2
Viper Motor Company, a publicly traded automobile manufacturer located in Detroit, Michigan, periodically invests its excess cash in low-risk fixed income securities. At the end of 2009, Viper's investment portfolio consisted of two separate bond investments: Pinto Corporation and Vega Incorporated.
On January 2, 2009, Viper purchased $10 million of Pinto's 4% annual coupon bonds at 92% of par. The bonds were priced to yield 5%. Viper intends to hold the bonds to maturity. At the end of 2009, the bonds had a fair value of $9.6 million.
On July I, 2009, Viper purchased $7 million of Vega's 5% semi-annual coupon mortgage bonds at par. The bonds mature in 20 years. At the end of 2009, the market rate of interest for similar bonds was 4%. Viper intends to sell the securities in the near term in order to profit from expected interest rate declines.
Neither of the bond investments was sold by Viper in 2009.
On January 1,2010, Viper purchased a 60% controlling interest in Gremlin Corporation for $900 million.
Viper paid for the acquisition with shares of its common stock.
Exhibit 1 contains Viper's and Gremlin's pre-acquisition balance sheet data.
Exhibit 2 contains selected information from Viper's financial statement footnotes.
What is the appropriate adjustment, if any, if the Pinto bonds are reclassified as available-for-sale securities during 2010?
A. The difference between the fair value and the carrying value on the date of reclassification is recognized in Viper's other comprehensive income.
B. Any unrealized gain or loss, as of the date of reclassification, is immediately recognized in Viper's net income.
C. No adjustment is necessary because reclassification to/from available-for-sale is strictly prohibited under U.S. GAAP and IFRS.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Reclassifying a hcld-to-maturity security to availablc-fbr-sale involves siating the investment on the balance sheet at fair value and recognizing the difference in the fair value and the carrying value as other comprehensive income. (Study Session 5, LOS 21.a)
NEW QUESTION: 3
A. Cross-site scripting
B. XML injection
C. SQL injection
D. Header manipulation
Answer: C
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