1) The truaces for the vie of fravial intrumesti weh at fares cont ach ogtions and seaps maluede all of the following triest 4) to provide of bolasit-iteet financong apportanites O) to emeble the raising of tands by buinesses 4. Accounts tricilable accounds payable and ogtoos are primay finuncial inctruments B. feuby securities and fucures contrikcts aren pri-ary firatcial inctrumest D) None of the ibove is corteat. 3) Which of the following best deseribes the diference betinen a sitpin francial inatrument and a compound financisl instrumeri? A) A sirgple financial inctriment consiats af orly one fraccial asseyfirandiat liabilydequity indrument while a compound financial ircturment contaird both a fibbiliy and an eqaity element bi) A simple finsencial instrument accrues interet waing sitple interest fermula while the compound financiad instrument calculates interest on the ctmpound formula 9) The fair value of a simple ingtument is calculated qubtely while the fir value of a coenpound instrument accrues daly D) A simple financlal itptrument has a less comgles fee struthure 4) What is the deciding factor when detiermining how a finasoil nitrument should be clast fest? A) The anticipated date of settemant B) Substance of the transaction Q) Legal form of the trandaction D) The dilivery of cash on the setiliment date 5) How should a financial instrument be dassified it the isses of the inatrumtnt is bearing the residual. risk associated with holding equity? A) Put option B) Call option Q) Debt instrument D) Equity instrament .

1. 1) The truaces for the vie of fravial intrumesti weh at fares cont ach ogtions and seaps maluede
all of the following triest 4) to provide of bolasit-iteet financong apportanites O) to emeble the
raising of tands by buinesses 4. Accounts tricilable accounds payable and ogtoos are primay
finuncial inctruments B. feuby securities and fucures contrikcts aren pri-ary firatcial inctrumest
D) None of the ibove is corteat. 3) Which of the following best deseribes the diference betinen a
sitpin francial inatrument and a compound financisl instrumeri? A) A sirgple financial inctriment
consiats af orly one fraccial asseyfirandiat liabilydequity indrument while a compound financial
ircturment contaird both a fibbiliy and an eqaity element bi) A simple finsencial instrument
accrues interet waing sitple interest fermula while the compound financiad instrument calculates
interest on the ctmpound formula 9) The fair value of a simple ingtument is calculated qubtely
while the fir value of a coenpound instrument accrues daly D) A simple financlal itptrument has
a less comgles fee struthure 4) What is the deciding factor when detiermining how a finasoil
nitrument should be clast fest? A) The anticipated date of settemant B) Substance of the
transaction Q) Legal form of the trandaction D) The dilivery of cash on the setiliment date 5)
How should a financial instrument be dassified it the isses of the inatrumtnt is bearing the
residual. risk associated with holding equity? A) Put option B) Call option Q) Debt instrument
D) Equity instrament