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NEW QUESTION: 1
Debtor Bank는 10 년간 15 %의 미화 $ 10 만, 미화 30,000 달러의 이자를 지급했습니다. 재정적으로 어려움이 있기 때문입니다. 채무자는 지난 2 년간 연간이자 지불을 할 수 없었으며 현재 n-ate가 지급 될 예정입니다. 따라서. 은행은 법적으로 구조 조정에 동의
채무자의 부채 :
미화 3 만 달러의이자가 발생했습니다.
채무자에게는 부채를 8 %이자로 상환하기 위해 3 년이 더 주어졌다. 지불은 연말에 매년 이루어집니다. 신용 등급이 비슷한 발행자의 유사한 상품에 대해 우선 요율을 사용하여 지불하는 현재 가치는 US $ 84.018입니다.
구조 조정 날짜에 Debtor는 다음을 올바르게 기록합니다.
A. US $ 30.000의 이익.
B. 45,982 달러의 이익.
C. US $ 30.000의 손실.
D. 소화가 일어나지 않아서 손익이 발생하지 않습니다.
Answer: B
Explanation:
Derecognition of a financial liability or a part) occurs only by means of extinguishment.
This condition is satisfied only when the debtor pays the creditor or is legally released from primary responsibility either by the creditor or through the legal process. An extinguishment and derecognition of the old debt and recognition of new debt occurs when the borrower and lender exchange debt instruments with substantially different terms, that is, when the respective discounted cash flows differ by at least 10%. A substantial modification of terms is also accounted for as an extinguishment. The difference between the carrying amountincluding unamortized costs) of a liabilityor part) that has been extinguished or transferred and the amount paid is included in profit or loss. This transaction qualifies as an extinguishment based on a substantial modification of terms because the discounted cash flow from the old debtUS $130.000 due immediately and the new debtgiven as US $84.018) differ by at least 10%. Hence, the amount included by Debtor in profit or loss at the date of the restructuring is a US $45,982 gain$130.000 - $84.018) that is. the difference between the carrying amount extinguished and the amount paid the present value of the new debt instrument determined by discounting the cash outflows at the prevailing rate for similar instruments of an issuer with a similar credit rating). The entry is to debit the extinguished liability for accrued interest and principal US $130.000), debit discount on note payable US $15,982), credit note payable US $100.000) and credit gain US $45,982).

NEW QUESTION: 2
An LTM Specialist has a OneConnect profile and HTTP profile configured on a virtual server to load balance an HTTP application.
The following HTTP headers are seen in a network trace when a client connects to the virtual server:
Clientside:
GET / HTTP/1.1
Host: 192.168.136.100
User-Agent: Mozilla/5.0
Accept: text/html,application/xhtml+xml,application/xml;q=0.9,*/*;q=0.8
Accept-EncodinG. gzip, deflate
Connection: keep-alive
Serverside:
HTTP/1.1 200 OK
DatE. 5 Jun 1989 17:06:55 GMT
Server: Apache/2.2.14 (Ubuntu) Vary: Accept-Encoding
Content-EncodinG. gzip
Content-LengtH. 3729
X-Cnection: close
Content-TypE. text/html
The LTM Specialist notices the OneConnect feature is working incorrectly.
Why is OneConnect functioning incorrectly?
A. Client must support HTTP keep-alive.
B. Client must support HTTP/1.0.
C. Server must support HTTP keep-alive.
D. Server must support HTTP/0.9.
Answer: C

NEW QUESTION: 3
Certification Aidは、Marketing Cloud EnhancedFTPサーバーから暗号化されたCSVファイルをインポートしたいと考えています。これを達成するために必要な2つのファイル転送アクティビティはどれですか？ 2を選択します。
A. 拡張FTPサーバー上のインポートファイルを復号化します。
B. インポートファイルを拡張FTPサーバーからセーフハウスに移動します
C. セーフハウスのインポートファイルを復号化します。
D. インポートファイルをSafehouseからMarketingCloudに移動します。
Answer: C,D