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NEW QUESTION: 1
An entity prepares financial statements to 30 June.
During the year ended 30 June 20X2 the following events occurred:
1 July 20X1
* The entitiy borrowed $100 million at a variable rate of interest.
* In order to protect itself against the variability of its interest cashflows, the entity entered into a pay-fixed-receive-variable interest swap with annual settlements. The fair value of the swap on this date was zero.
30 June 20X2
* The entity received a net settlement of $2 million under the swap. After this net settlement, the fair value of the swap was $5 million - a financial asset.
The entity decides to use hedge accounting for this arrangement and has designated it as a cash flow hedge.
The swap is a perfect hedge of the variability of the cash interest payments.
Which of the following describes the treatment of the settlement and the change in the fair value of the swap in the statement of profit or loss and other comprehensive income for the year ended 30 June 20X2?
A. $5 million is recognised in profit or loss and $2 million is recognised in other comprehensive income.
B. $7 million is recognised in profit or loss.
C. $7 million is recognised in other comprehensive income.
D. $2 million is recognised in profit or loss and $5 million is recognised in other comprehensive income.
Answer: D

NEW QUESTION: 2
Which of the following is NOT an adaptation rule supported on the Nokia 7750 SR for calculating the operational CIR/PIR of a queue?
A. Max
B. Closest
C. Average
D. Min
Answer: C

NEW QUESTION: 3
다음 중 AWS의 책임은 무엇입니까?
A. AWS Identity and Access Management (IAM) 역할 구성
B. 사용자 비밀번호 정책 설정
C. 클라이언트 측 데이터 암호화
D. Amazon EC2 하이퍼 바이저 보안
Answer: D
Explanation:
In EC2, the AWS IaaS offering, everything from the hypervisor layer down is AWS's responsibility. A customer's poorly coded applications, misconfigured operating systems, or insecure firewall settings will not affect the hypervisor, it will only affect the customer's virtual machines running on that hypervisor.


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CDPSE Exam Info

In case you haven’t done it yet, we strongly advise in reviewing the below. These are important resources related to the CDPSE Exam.

CDPSE Exam Topics

Review the CDPSE especially if you are on a recertification. Make sure you are still on the same page with what ISACA wants from you.

CDPSE Offcial Page

Review the official page for the CDPSE Offcial if you haven’t done it already.
Check what resources you have available for studying.

Schedule the CDPSE Exam

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