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NEW QUESTION: 1
In the CPT system, each service or procedure is identified by
A. Five-digit
B. Three-digit
C. Five-digit with decimal point
D. Three-digit with decimal point
Answer: A

NEW QUESTION: 2
A company located in France wishes to enter into a compulsory contract with a processor located in Portugal. This contract aims to process sensitive French personal dat a. The Portuguese Supervisory Authority is informed about this contract and the type of processing.
How should Portuguese Supervisory Authority proceed, in accordance with the General Data Protection Regulation (GDPR)?
A. Supervise the processing of personal data in accordance with the French Supervisory Authority legislation.
B. Verify that adequate compulsory contracts have been established and leave supervision to the French Supervisory Authority.
C. Report the data processing to the French Supervisory Authority, which must take over the supervision.
D. Supervise the processing of personal data according to the guidelines of the Supervisory Authority of Portugal.
Answer: B
Explanation:
When there is a processor and an operator in EEA countries, the competent authority will be the location of the Controller, however the Supervisory authority of the Controller is considered to be a concerned Supervisory Authority (who has interests).
Therefore, the Processor Supervisory Authority evaluates and approves the rules of the contract, in accordance with Article 57 of the GDPR, and must notify the Controller Supervisory Authority.
In its Article 57, the GDPR legislates on the Responsibilities of the Supervisory Authority. In its first paragraph, items "r" and "s":
r) Authorise contractual clauses and provisions referred to in Article 46(3); s) Approve binding corporate rules pursuant to Article 47.

NEW QUESTION: 3
Flavortech Inc. expects EBIT of $2,000,000 for the coming year. The firm's capital structure consists of 40 percent debt and 60 percent equity, and its marginal tax rate is 40 percent. The cost of equity is 14 percent, and the company pays a 10 percent rate on its $5,000,000 of long-term debt. One million shares of common stock are outstanding. In its next capital budgeting cycle, the firm expects to fund one large positive NPV project costing $1,200,000, and it will fund this project in accordance with its target capital structure. If the firm follows a residual dividend policy and has no other projects, what is its expected dividend payout ratio?
A. 60%
B. 0%
C. 20%
D. 100%
E. 40%
Answer: C
Explanation:
Explanation/Reference:
Explanation:
EBIT$2,000,000
- I500,000 ($5,000,000 debt x 10% coupon)
EBT1,500,000
- Taxes600,000 ($1,500,000 EBT x 40% tax rate)
NI900,000
Project funding $1,200,000 project funded:
Residual earnings 0.60 equity = $720,000
0.40 debt = $480,000
Payable as dividends: 900,000 - 720,000 = $180,000
Dividend payout ratio = $180,000/$900,000 = 20%.