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NEW QUESTION: 1
次のうち、情報セキュリティガバナンスの最も重要な配信結果はどれですか？
A. 戦略的整合
B. データ分類
C. 脆弱性評価
D. 資産保護
Answer: A
NEW QUESTION: 2
Which Cisco troubleshooting tool allows syslog logs to be viewed?
A. DNA
B. RTMT
C. the Triple combo tool
D. sniffer filters
Answer: B
NEW QUESTION: 3
What is true regarding a transaction executed in Automatic Undo Management mode?
A. It is possible for the transaction to use inactive extents from another undo tablespace.
B. It is possible for the transaction to reuse inactive extents from another undo segment.
C. It is possible for the transaction to extend the undo tablespace, even if defined with AUTOEXTENSIBLE set to FALSE.
D. It is possible for the transaction to span different undo segments.
Answer: B
NEW QUESTION: 4
In a diluted earnings-per-share computation, outstanding options issued by the reporting entity are assumed to be exercised. If the exercise price of these options exceeds the average market price, the computation would:
A. Be anti dilutive.
B. Fairly present the maximum potential dilution of diluted earnings per share on a prospective basis.
C. Fairly present diluted earnings per share on a prospective basis.
D. Reflect the excess of the number of shares assumed issued at the average market price over the number of shares assumed issued at the exercise price.
Answer: A
Explanation:
Options and warrants instruments that give the holders the right to purchase ordinary shares of the entity) issued by the reporting entity are assumed to be exercised at the beginning of the period or at time of issuance, if later. The proceeds are assumed to be from an issuance at the average market price for the period. The difference between 1) the shares issued and 2) the shares that would have been issued at the average market price is an issue for no consideration. If the options are in the money exercise price is less than average market price), they are dilutive because 1) exceeds 2), and the excess will be added to the BEPS denominator. However, when the exercise price exceeds the average market price, the result is ant dilutive.