1. Abraham Ltd. has $ 300 million, 12.9 percent bonds remarkable with six years staying to

development. Since financing costs are falling, Abraham Ltd. is pondering of discounting these

securities with a $300 million issue of long term securities conveying a coupon pace of 10%.

Issue cost of the new bond will be $9 million and the call premium is 4.56%. $8 million

being the unamortized bit of issue cost of old bonds can be discounted no sooner the

old bonds are cancelled. Minor expense pace of Abraham Ltd. is 30%. You are needed to

investigate the security discounting choice.

2.... ... .. manages separate budget reports.

A. Ind AS 110 B. Ind AS 100 C. Ind AS 112 D. Ind AS 120

3.The pre-procurement loss of auxiliary ought to be deducted from ... .. while figuring net resources

A. share capital B. value share capital C. debentures D. none

4.Ind AS ... . Manages share based installments

A.102 B. 110 C. 101 D. 105

5.The bookkeeping idea that is primarily used to arrange leases into working and money is... ... .

A. Substance over structure B. reasonability C. nonpartisanship D. fulfillment

6.Buy back of value shares is an interaction of capital ... ..

A. decrease B. rebuilding C. control D. none

7.Assets are NPAs for a period surpassing a year are called ... .

A. Standard Assets B. Unsatisfactory Assets C. Far fetched Assets D. Misfortune Assets

8.... ... is a type of understanding between two gatherings wherein one gathering consents to make useful for loss of another.

A. Agreement B. Protection C. Banking D. Common asset

9.The arrangement of protection is called as ... ..

A. Strategy B. Premium C. Annuity D. None of these

10.The thought in protection for covering the danger is called ... .

A. Guarantee B. Premium C. Annuity D. None of these