Question
BankCo holds debt securities: • Portfolio A:
Government bonds held to collect contractual interest/principal. • Portfolio B: Corporate bonds held to collect and occasionally sell to manage liquidity. • Portfolio C: Equity investments in FinTech start-up for strategic relationship. Which classification is most appropriate?Solution
Portfolio A meets SPPI test and held-to-collect → amortised cost. Portfolio B = hold-to-collect and sell → FVTOCI. Equities by default → FVTPL, but irrevocable election at inception allows FVTOCI.
Bird : Fly :: Lion :: ?
In the following question, select the related number from the given alternatives.
68 : 70 :: 45: ?
Select the option that is related to the third number in the same way as the second number is related to first number and the sixth number is related to...
'Eiffel Tower' is related to 'France', in the same way as 'Great Wall' is related to '____'.
Select the option that is related to the third word in the same way as the second word is related to the first word. (Note: The words must be considere...
The numbers in the given combinations are obtained by performing some mathematical operation(s). The same operation(s) is/are followed in all the numbe...
Select the option that is related to third cluster in the same way second cluster is related to first cluster.
SKIRT: 68 :: MACHINE : ?
Select the option that is related to third word in the same way as the second word is related to first word.
PALM: RYOJ :: LORD: ?
Select the option that is related to fourth letter-cluster in the same way second letter cluster is related to first letter-cluster.
Rose: Flo...
Select the option that is related to third word in the same way second word is related to first word.
Abundant: Plentiful :: Cautious: ?
