Fill in the blank

Revenues or gains that are taxable after they are recognized in financial income will leave to taxable income that is ____( smaller or larger) in the current year than financial income and is referred to as a deferred tax ___ (asset or liability) ?

expenses or losses that are deductible before they are recognized in financial income will lead to taxable income that is ____( smaller or larger) in the current year than financial income and is referred to as a deferred tax ___ (asset Or liability) ?

a complex capital structure exist when a business has all of the following except:

A. Convertible securities B. Options C. Warrants D. Dividends