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6. Tunner's financial statements show a profit for the year of $2million. On 1 January 2019, Tunner had 4 million shares in issue. There were no new issues of shares in the year, but there were 1 million outstanding options to buy shares for $3 each. For the year to 31 December 2019, the average market value of Tunner's shares was $5.00. What is Tunner's diluted earnings per share for the year ended 31 December 2019?* (2 points) 45.5 cents 30 cents 43.5 cents 40 cents 7. Target Co is preparing its financial statements for the year ended 30 September 2019. The company is facing a number of legal claims from its customers with regards to a faulty product sold. The total amount being claimed is $3.5 million. The company's lawyers say that the customers have an 80% chance of being successful. Per IAS 37 Provisions, Contingent Liabilities and Contingent Assets, what amount, if any, should be recognised in respect of the above in Target Co's statement of financial position as at 30 September 2019?" S (2 points) $2.8 million $0.7 million $3.5 million No amount should be recognised 8. Tamsin Co's accounting records shown the following: Income tax payable for the year $60,000 Over provision in relation to the previous year $4,500 Opening provision for deferred tax $2,600 Closing provision for deferred tax $3,200 What is the income tax expense that will be shown in the statement of profit or loss for the year? (2 points) $65,100 $67,900 $54,600 $56,100 9. On 1 January 2019, Sam Co had 3 million ordinary shares in issue. On 1 June 2019, Sam Co made a 1 for 3 bonus issue. On 30 September 2019, Sam Co then issued a further 1 million shares at full market price. Sam Co had profits attributable to ordinary equity holders of $2million for the year ended 31st December 2019. What is the basic earnings per share figure for the year ended 31st December 2019, according to IAS 33 Earnings Per Share?" S (2 Points) 52.2 cents 47.1 cents 42.9 cents 49.3 cents 10.IAS 7 Statement of cash flows sets out the three main headings to be used in a statement of cash flows. Items that may appear on a statement of cash flows include: (0) Tax paid (ii) Purchase of investments (iii) Loss on disposal of machinery (iv) Purchase of equipment Which of the above items would be included under the heading "Cash flows from operating activities according to IAS 7?* (2 Points) (ii) and (iv) (ii) and (iv) () and (0) (i) and (iii)