Shareholders wealth will increase if:

	a.	The firm earns positive earnings on shareholders equity
	b.	The firm earns positive residual earnings on shareholders equity
	c.	The firm earns a return on shareholders equity equals to what they require
	d.	The firm earns a return on shareholders equity greater than what they require
	e.	b and d

When the subsidiarys functional currency is different from the parents functional currency:

	a.	Unrealized translation gains/losses should be accumulated as a separate component of the parents equity according to the current rate method.
	b.	Unrealized translation gains/losses should be accumulated as a separate component of the parents equity according to the temporal method.
	c.	Unrealized translation gains/losses should be reported in the parents income statement according to the current rate method
	d.	Unrealized translation gains/losses should be reported in the parents income statement according to the temporal method
	e.	none of the above