Exam 15: Other Key Notes Disclosures

An entity in which an investor has significant influence is known as:

Galaxy Limited is a listed company operating in retail industry with three business units: Milky Way, Andromeda, and Whirlpool. Which of the followings is likely to be the key management personnel of Galaxy Limited?

The number of shares used in the calculation of earnings per share is:

Harry is a non-executive director of Potter Limited and Hogwarts Limited. Harry's wife, Ginny, is a non-executive director of Weasley Limited. Which of the following statements is correct?

If the entity has a discontinued operation, then it must also calculate and disclose the:

John Berry is one of the non-executive directors of Monash Company. In this current financial year, Monash Company had transactions with the following entities: I. Borrowed money from ABC Bank. II. Purchased raw materials from Deakin Company. III. Loaned money to one of its subsidiaries, Swinburne Company, with 10% per annum. IV. Sold products to Melbourne Company, of which John Berry is also a director. Which transactions are not related party transactions between Monash Company and another entity?

Use the following information to answer questions Harry Ltd determined its profit attributable to ordinary shareholders for the reporting period ended 30 June 2016 as €960 000. The average market price of the entity's shares during the period is €4.00 per share. The weighted average number of ordinary shares on issue during the period is 1 000 000. The weighted average number of shares under share options arrangements during the year is 200 000 and the exercise price of shares under option is €3.50. -The basic earnings per share at 30 June 2016 is:

If all of the dilutive securities were converted into ordinary shares, the diluted earnings per share ratio:

The power to participate in the financial and operating policy decisions of an entity is known as: