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(b) The financial asset has been transferred and substantially all the risks and rewards of ownership of the transferred asset have also been transferred (c) The financial asset has been transferred and the entity has retained substantially all the risks and rewards of ownership of the transferred asset (d) The financial asset has been transferred and the entity has neither retained nor transferred substantially all the risks and rewards of ownership of the transferred asset In addition, the entity has lost control of the transferred asset Answer: (c) 8 Which of the following transfers of financial assets qualifies for derecognition (a) A sale of a financial asset where the entity retains an option to buy the asset back at its current fair value on the repurchase date.

If the unique steady-state probability vector of a DTMC exists, it can be determined by the solution of the system of linear Eqs. (2.15), so that I need

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VirtualQueryEx is perhaps one of the niftiest functions in Windows 95. It provides a wealth of information about the type of memory at a particular address. For instance, given an arbitrary address in a process's address space, VirtualQueryEx can tell you which EXE or DLL owns that memory. VirtualQueryEx is at the heart of the Windows NT PWALK program, which shows a memory layout map for a given process. VirtualQueryEx wasn't originally slated to be in the Windows 95 Win32 subset. This came as a shock to developers of system-level programming tools such as debuggers. Luckily, the Windows 95 developers took heart, perhaps in part due to persistent whining by yours truly and others, and included VirtualQueryEx in the Windows 95 APl. VirtualQueryEx fills in a MEMORY_BASIC_INFORMATION structure with information about a particular address. The structure looks like this:

time. Participants evolve along lifelines, represented by vertical dashed lines. Interactions between participants are shown as horizontal arrows called messages. A message is a communication between two participants, and speci es both the type of communication (synchronous or asynchronous) and the associated sending and receiving event occurrences. Events situated on the same lifeline are ordered in time from the top down. Figure 10.2 shows sequence diagrams that describe the interactions in the login phase of an online banking scenario. A UML SD is represented as a rectangular frame labeled by the keyword sd followed by the interaction name. The vertical lines in the SD represent lifelines for the individual participants in the interaction. Different SDs can be combined to describe complex scenarios; details are discussed in Section 10.4. A message de nes a particular communication between lifelines of an interaction. It can be either asynchronous or synchronous. Additionally, there are two special types of messages, lost and found, with the obvious meaning, which are described by a small black circle at the arrowhead, or origin, respectively.

(b) A sale of a financial asset where the entity agrees to repurchase the asset in one year for a fixed price plus interest (c) A sale of a portfolio of short-term accounts receivables where the entity guarantees to compensate the buyer for any losses in the portfolio (d) A loan of a security to another entity (ie, a securities lending transaction) Answer: (a) 9 Which of the following is not a relevant consideration when evaluating whether to derecognize a financial liability (a) Whether the obligation has been discharged (b) Whether the obligation has been canceled (c) Whether the obligation has expired (d) Whether substantially all the risks and rewards of the obligation have been transferred Answer: (d).

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