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NEW QUESTION: 1
Andrew Carson is an equity analyst employed at Lee, Vincent, and Associates, an investment research firm. In a conversation with his supervisor, Daniel Lau, Carson makes the following two statements about defined contribution plans.
Statement I: Employers often face onerous disclosure requirements.
Statement 2: Employers often bear all the investment risk.
Carson is responsible for following Samilski Enterprises (Samilski), a publicly traded firm that produces motorcycles and other mechanical parts. It operates exclusively in the United States. At the end of its 2009 fiscal year, Samilski's employee pension plan had a projected benefit obligation (PBO) of $320 million.
Also, unrecognized prior service costs were $35 million, the fair value of plan assets was $316 million, and the unrecognized actuarial gain was $21 million.
Carson believes the rate of compensation increase will be 5% as opposed to 4% in the previous year, and the discount rate will be 7% as opposed to 8% in the previous year.
This past year, Samilski began using special purpose entities (SPEs) for various reasons. In preparation for analyzing the SPE disclosures in the footnotes to the financial statements, Carson prepares a memo on SPEs. In the memo, he correctly concludes that the company will be required under new accounting rules to classify them as variable interest entities (VIE) and consolidate the entities on the balance sheet rather than report them using the equity method as in the past.
Under current U.S. GAAP pension accounting standards, the amount of the pension asset or liability that Samilski should report on its 2009 fiscal year end balance sheet is closes/ to a:
A. $14 million liability
B. $4 million liability
C. $10 million liabilily
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Under current U.S. GAAP pension accounting rules, which apply 10 firms with fiscal year ends after December 2006, Samilski will report the funded status of the plan on its balance sheet.
funded status = fair market value of plan assets less PBO
= $316 milli on less $320 million
= $4 million underfunded
Therefore. Samilski will report a $4 million liability on its balance sheet.
(Study Session 6, LOS 22.b)
NEW QUESTION: 2
Which protocols can be specified in a Snort rule header for analysis?
A. TCP, UDP, and IP
B. TCP, UDP, ICMP, IP, and ESP
C. TCP, UDP, ICMP, and IP
D. TCP, UDP, and ICMP
E. TCP and UDP
Answer: C
Explanation:
Intrusion Rule Header Protocol
In each rule header, you must specify the protocol of the traffic the rule inspects. You can specify the following network protocols for analysis:
ICMP (Internet Control Message Protocol)
IP (Internet Protocol)
TCP (Transmission Control Protocol)
UDP (User Datagram Protocol)
Use IP as the protocol type to examine all protocols assigned by IANA, including TCP, UDP, ICMP, IGMP, and many more.
https://www.cisco.com/c/en/us/td/docs/security/firepower/60/configuration/guide/fpmc-config- guide-v60/The_Intrusion_Rule_Editor.html
NEW QUESTION: 3
The command frame-relay map ip 10.121.16.8 102 broadcast was entered on the router. Which of the following statements is true concerning this command?
A. The broadcast option allows packets, such as RIP updates, to be forwarded across the PVC.
B. The IP address 10.121.16.8 is the local router port used to forward data.
C. This command is required for all Frame Relay configurations.
D. This command should be executed from the global configuration mode.
E. 102 is the remote DLCI that will receive the information.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
The command frame-relay map ip 10.121.16.8 102 broadcast means to map the remote IP 10.121.16.8 to the local DLCI 102. When the "broadcast" keyword is included, it turns Frame Relay network as a broadcast network, which can forward broadcasts.
NEW QUESTION: 4
Your network contains an Active Directory domain named contoso.com.
You are deploying Microsoft Advanced Threat Analytics (ATA) to the domain. You install the ATA Gateway on a server named Server1.
To assist in detecting Pass-the-Hash attacks, you plan to configure ATA Gateway to collect events.
You need to configure the query filter for event subscriptions on Server1.
How should you configure the query filter? To answer, select the appropriate options in the answer are.
Answer:
Explanation:
Explanation
https://docs.microsoft.com/en-us/advanced-threat-analytics/configure-event-collectionTo enhance detection capabilities, ATA needs the following Windows events: 4776, 4732, 4733, 4728, 4729,4756, 4757.These can either be read automatically by the ATA Lightweight Gateway or in case the ATA LightweightGateway is not deployed,it can be forwarded to the ATA Gateway in one of two ways, by configuring the ATA Gateway to listen for SIEMevents or by configuring Windows Event Forwarding.
Event ID: 4776 NTLM authentication is being used against domain controllerEvent ID: 4732 A User is Added to Security-Enabled DOMAIN LOCAL Group,Event ID: 4733 A User is removed from Security-Enabled DOMAIN LOCAL GroupEvent ID: 4728 A User is Added or Removed from Security-Enabled Global Group Event ID: 4729 A User is Removed from Security-Enabled GLOBAL GroupEvent ID: 4756 A User is Added or Removed From Security-Enabled Universal GroupEvent ID: 4757 A User is Removed From Security-Enabled Universal Group