Question
Consider the following statements regarding amendments
to PMLA in 2012: Statement 1: The 2012 amendments expanded scheduled offences to include cyber crimes. Statement 2: The amendments introduced the concept of criminalized proceeds for PMLA purposes. Statement 3: The definition of "person" was expanded to include associations and organizations. Statement 4: The 2012 amendments reduced the maximum imprisonment from 10 years to 7 years. Which statements are correct?Solution
The 2012 amendments expanded the scope of scheduled offences—Statement 1 is correct. The concept of criminalized proceeds was introduced—Statement 2 is correct. Definition of "person" was expanded—Statement 3 is correct. Statement 4 is incorrect—the 2012 amendments maintained or increased penalties. Statements 1, 2, and 3 are correct.
Which of the following increases return on assets (ROA) if profit constant?
Debt Service Coverage Ratio is calculated as:
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For knowing the cash (liquidity) position of a company which of the ratio will be used? Â
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 Which of the following is not a tool of financial statement analysis?
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