1-When reformulating the balance sheet, how should you identify "capital lease assets"?

A. Financial asset

B. Operating asset

C. Financial obligation

D. Operating liability

2-When a company takes action to reduce its risk from changes in interest or exchange rates, this is known as a:

A. hedge

B. comprehensive action

C. unrealized gain

D. translation gain

3-Operating income after taxes 27,000

Net financial expense after taxes 290

Unrealized gain (loss) from securities, net 350

Gain (loss) from currency translation, net (700)

What is comprehensive operating income after taxes (COPAT)

4-At the end of 2018, the balance in "accumulated other comprehensive income" was $14,000. During 2019: Net income was $7,000 Losses from currency translation were $800 Gains from cash flow hedges were $2,000. At the end of 2019, what was the balance in 'accumulated other comprehensive income"?