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NEW QUESTION: 1
Convertible bonds and bonds issued with warrants differ in that:
A. Bonds that are issued with warrants remain outstanding after the bondholder exercises the right to become an ordinary shareholder, while convertible bonds do not.
B. Convertible bonds have lower coupon rates than straight bonds, while bonds issued with warrants have higher coupon rates than straight bonds.
C. Convertible bonds have higher coupon rates than straight bonds, while bonds issued with warrants have lower coupon rates than straight bonds.
D. Convertible bonds remain outstanding after the bondholder exercises the right to become an ordinary shareholder, while bonds that are issued with warrants do not.
Answer: A
Explanation:
Warrants are usually detachable. They are options to purchase equity securities and should be separately accounted for. A capital gain results if the share price rises above the option price. The bonds remain outstanding if the warrants are exercised. Convertible bonds must be surrendered when the conversion privilege is exercised. Under IFRSs, the equity and debt features of convertible bonds are separately accounted for.

NEW QUESTION: 2



A. DENY IP HOST 10.38.219.20 ANY EQ 25
B. DENY IP HOST192.168.1.10 HOST 10.38.219.20 EQ 3389
C. DENY TCP ANY HOST 10.38.219.20 EQ 3389
D. DENY TCP ANY HOST 192.168.1.10 EQ 25
Answer: C

NEW QUESTION: 3
ネッドは組織のプログラムマネージャーであり、プログラムの新しい資料を検討しています。彼と彼のチームはこれまでこれらの資料を扱ったことはなく、ベンダーに追加情報、悪魔、さらにはいくつかのサンプルを要求したいと考えています。 Nedはどのタイプのドキュメントをベンダーに送信する必要がありますか？
A. IFB
B. RFI
C. RFQ
D. RFP
Answer: B