If Total Non Current Liabilities is not reported, it can still be identified thru the

presence of Total Current Liabilities and Total Liabilities. For such case, XNCL –
Total Non Current Liabilities will be derived by MAR.

Your answer: True --- Correct

Cost of Revenue (COG) will exclusively be used under Gross Profit model of
income statement.

Your answer: True --- Correct

The purpose of MAR is to derive values (ratios, subtotals, company

level/instrument level values) wherever possible.  It mostly applies to financial
statement only, so it cannot be used in non-financial statements (such as
Pension and OPM).

Your answer: False --- Correct

Financial buckets, once created, cannot be changed

Your answer: c) False, this can be requested from Reference Services team to be changed
--- Correct

What value should be updated under XRNC FCC?

Your answer: a) 965 --- Correct

Which of the following data that should be updated in TRF needs to be excluded in
standardization?
Which of the following data that should be updated in TRF needs to be excluded in
standardization?

Your answer: a) Restricted Cash --- Incorrect

Correct answer: b) Net foreign exchange difference

Reported roll up sum/totals in Balance Sheet (such as Net Current Assets,

Total Assets less current liabilities) that does not have corresponding and
exact FCC/subtotal in TRF will be ignored and no longer be collected.

Your answer: False --- Correct

In Balance Sheet, if discrete periods are not reported AMP will calculate for
missing discrete periods. 

Your answer: True --- Incorrect

Correct answer: False

Which update type is used when there is a ‘Total’ Segment value change for a
specific FCC in BGS, reported for prior period in later filing?

Your answer: c) Restatement --- Correct

This is the net amount of the income and expenses incurred before taxes.

Your answer: a) Pretax Income --- Correct

If parent FCC is X-code and creates a balancing item, the balancing item will
acquire the FCC of the parent which also X-code and prefix “Other” plus the
description of parent. For such case, the FCC of the balancing item will be left
as it is.

Your answer: False --- Correct

What FCC and statement section tag should be used to update Change in cash and cash
equivalents?

Your answer: a) XRNC / ONC --- Incorrect

Correct answer: d) FFFF/ ONC

  What are the functionalities that will trigger Missing As Reported calculation?

Your answer: a) AMP Button, c) Main Save, e) Sign Off --- Correct

Which icon will you choose to view complete picture of the PCRs created for selected
Statement Instance?  Encircle the correct icon.

Your answer: Icon B --- Correct

If any of the input statements for a missing period is a “flash” update, the
output statement’s presentation will include all those line items in the latest
detailed update.
Your answer: False --- Correct

It was indicated in the Interim report that you are updating that it is audited. 
However, it did not provide the opinion. Do you need to update an audit
opinion?

Your answer: d) No need to update Opinion since these are only updated on AR final
--- Correct

In the Income statement, you noticed only one fiscal year is available.  Why is
it so?

Your answer: c) Because the system displays one fiscal year by default and you can load
historical data by modifying View Filters --- Correct

The income statement is in millions but EPS is in cents.  The reporting

multiplier that should be set in the Statement Instance should be

Your answer: b) Millions and EPS will be assigned in Minor on cell level --- Correct

Based on the below presentation of after tax income, 832,847 should be updated
manually in XBXP the UI. 

Your answer: False --- Incorrect

Correct answer: True

For a company that consistently reports Non-Differentiated Balance Sheet

format for Annual and Differentiated format for interims, Balance Sheet
format of interims will be amended to Non Differentiated to be aligned with
Annual format.
Your answer: True --- Incorrect

Correct answer: False

What is the section tag of FCC ECOR under section name Cost of sales if the
income statement format is Operating Expense?

Your answer: b) OEX --- Correct

If both LK and UL buttons are grayed out in the UI Ribbon,

Your answer: b) The statement cannot be locked in a statement level --- Correct

  What FCC should we used to collect Healthcare cost inflation?

Your answer: c) VPIN --- Correct

Derived value can be overwritten manually. Once a figure is entered into the
cell, it loses the derive attribute and becomes an “as-reported” value.

Your answer: True --- Correct

Income statement format should be chosen on the basis of face of the

statement information. 

Your answer: True --- Correct

Assign the correct number of order as to the steps in adding a child in an existing PCR

1)  Click the “Select Set Name” button to find the set that the item will be
included
2) Place the cursor on the cell value of the child
3)  Click on “Complete PCR”
4)  Place the cursor on the cell value of the parent
 5)  Click the “Make Parent” function from the ribbon menu
6)  Hit Save button
7)    Click the “Make Child” function from the ribbon menu

Your answer: 4, 5, 2, 7, 3, 1, 6 --- Correct

Company has Net Loss. Company reported both Basic and Diluted EPS,
Weighted average shares and Net Loss.  We need to manually update
reported Diluted eps, wav and net loss in the UI.

Your answer: False --- Correct

Identify the section where the Pretax Income is located on this screenshot.

Your answer: Section D --- Correct

All statements within a bucket can be signed off simultaneously by using

bucket level signoff. In order to use a bucket level signoff, the user should
have a company level lock only.

Your answer: False --- Correct

If any of the input statements for a missing period is “non-detailed”, the

output statement’s presentation will include only those line items in the latest
non-detailed statement.

Your answer: False --- Incorrect

Correct answer: True

What task type would require the update consists of Income statement,
Balance Sheet, Cash Flow and Shareholders’ Equity (for Japan market only).
If only one of the statements is signed off (with promotion) (say income
statement), then TRF will wait for other statements to be signed off (with
promotion) until the data is sent to DBoR.

Your answer: c) Flash --- Correct

What sections should be used for items highlighted in red?

Your answer: b) INC, EXP and PTX --- Correct

There is no other way to reach another bucket than to return Edit Company
screen when you get to the Bucket summary screen

Your answer: c) False, you can double-click on the bucket of your choice in the right side of
the Bucket Summary screen --- Correct

AMP is a horizontal calculation which derives an output column with multiple

input columns. This functionality will calculate

BOTH DISCRETE AND YTD VALUES --- CORRECT

In this company, operating lease commitments between two and five years amounts to
256.3 million.  This amount will be tagged as VOL2
Your answer: b) False, the 256.3 million should be updated as VOL5 --- Correct

Identify which boxed part of UI that is clicked to view Sign Off history of the company
 

aside for displaying the lock status. 

Your answer: Box C --- Correct

Select all formats of income statement where the operating expense section is
available.

Your answer: b) Operating Expense Model, c) Gross Profit Model --- Correct

  This is an Income statement format in which section tag of XTLR is INC.

Your answer: c) Total Expense Model --- Correct

Title checkbox in the error check screen shall only be checked when all errors
in given portion are checked. In case analyst unchecked one of errors in that
portion, title checkbox shall be unchecked too.

Your answer: True --- Correct

In updating Balance Sheet Q2 6 Months data, aside from updating necessary fields for
interim period, what flag must be checked to indicate that the period is year to date
(YTD)?

Your answer: a) Cumulative Flag --- Correct

This note for EPS confirms that

Your answer: a) The EPS is anti-dilutive so Diluted FCCs should have no manual updates
--- Correct
If Analyst A locked Company XYZ at Statement level (Income Statement) and
edited 12/31/2012 period, other analyst can lock at Company Level and edit
source/document used for period 12/31/2012 in other statements.

Your answer: False --- Correct

Historically, ‘Advance from customers’ reported in Current Liabilities was reported in

LCAV – ST Deferred Income. Identify the correct FCC to update ‘Advance from
customers’.

Your answer: b) LCAC - Customer Advances - Current --- Correct

What kind of error checks are the type of validations which come along with
the data collection, once an invalid data point is added into the collection UI,
an error message shall prompt, notifying user that suspect data have been
entered

Your answer: a) In Process Error Checks --- Correct

Which of the following statement is false?

Your answer: c) None of the above --- Correct

The cells for business segments of Total assets reflect this information in the UI
ribbon.  Which of these statements are true?
Your answer: a) The values are final even if the values are under a press statement instance
--- Correct

Customer segment was presented by having percentage contribution of customers to be

just an approximate of the company’s turnover for the period; can we update this data
in TRF? Please see below screenshot.

Your answer: True --- Correct

Disabled subtotals cell due to the change in presentation format of the

statement will still be calculated by the system as this is considered as part of
statement instance.

Your answer: False --- Correct

Which of the following scenarios can be considered as single segment

company?

Your answer: c) Company does not report segment data but does explicitly states that it
operates in one segment. --- Correct
What could be missing in this Edit Bucket screen where its 12/31/2012 Annual data is
due to be updated on 03/17/2013?

Your answer: c) An assigned RepNo --- Correct

If company reports distinction of current and long term portion of assets and
liabilities but has no reported subtotal value, what will be the Balance Sheet
format? 

Your answer: a) Differentiated --- Correct

Company reported only Basic EPS, Weighted average shares and Net income.  We need to
manually update Diluted eps, wav and net income same with the basic information in the UI.

Your answer: False --- Correct

XGRP Gross Margin sub-total is applicable for all income statement formats.

Your answer: False --- Correct

From the total accounts presented below, which account will be collected under a
Liabilitiessubtotal/section?

Your answer: Total A --- Correct

XNON Non-Operating Income/ (Expense), net is available in both Operating

Expenses and Gross Profit Model of Income Statement.

Your answer: True --- Correct

An analyst in Manila updating an Australian report released in Sydney that trades in New
York will update in the time zone in the source section of statement instance as

Your answer: b) Sydney time zone --- Correct

After typing 03/31/2013 in the Period section of the Add Statement Instance
screen and clicking search button, the next screen reveals that there is no
existing period yet that is dated 03/31/2013.  If this is the case, you need to

Your answer: c) Click on Reset and create a new period for 03/31/2013 --- Correct

We need to do PCR for Revenue if the breakdown of Revenue is presented on

the face of income statement.

Your answer: True --- Correct

Section tag REV, COG, OIN, OEX, GMG, EBT, NOI, NOE and NON are applicable for Total
 

Expense model of income statement. 

Your answer: False --- Correct

The sum of the Staff cost for 2013 Q1 3mos and 2013 Q2 3mos is not the same
as 2013 Q2 6mos.  Statement Instance for Q2 3mos and 6mos should reflect
Your answer: a) A check mark on Non-comparable flag --- Correct

Which update method was previously derived in legacy database (Doplus) for
periods not reported but will no longer be collected and exists in TRF?

Your answer: d) Special --- Correct

MAR calculation is driven by underlying equations.  If an FCC is part of an equation (output)

then its value will be calculated by MAR.

Your answer: True --- Correct

If we collect business segments broken out by geographic segments (business

segments and secondary geographical information), do we collect
geographical segments in the separate section for geographical segments for
the second time?

Your answer: b) Yes, until mapping is fixed by developers --- Correct

Breakouts related to face item collected as child items will no longer be

collected in footnotes section.

Your answer: True --- Correct

The company has disclosed in its Quarter 1 report (dated March 31, 2013) that
it has changed its year-end from December to March and its next annual
report will be dated March 31, 2014.  In the Statement Instance, the Projected
FY end and Projected FY length will be

Your answer: f) 03/31/2014 and 15 respectively --- Correct

When companies may report external revenue, intersegment revenue and

consolidated or total segment revenue. What FCC or FCCs should we use in
the update?

Your answer: d) All of the above --- Correct

This task type will need all statements to be updated. So if one of the
statements is signed off with promotion, all the other statements need to be
signed off before the data is sent to DBoR for products/backward
compatibility to pick that information.

Your answer: a) Expanded --- Correct

Based on the below presentation of after tax income, we need to add XIAT before we
 

update CEIA for Equity in net (income) loss of affiliates.

Your answer: False --- Correct

All Issue Level FCCs in the share & per share section would have “I” as the last
letter on the FCC with the exception of (CDNI) Diluted net Income –
Instrument level

Your answer: True --- Correct

Identify the section where the statement section code NIO needs to be applied.

Your answer: Section B --- Correct

The company has disclosed its number of employees in Hong Kong and the
Philippines.  In Supplemental footnotes,
Your answer: a) METL will be copied to have two FCCs for number of employees in Hong
Kong and in the Philippines --- Correct

For this company's income statement, what FCC(s) and section tag(s) will be used for
Depreciation?

  Your answer: a) EDEP under OEX section tag --- Incorrect

Correct answer: f) EDEC, EDES and EDRD under FIB section tag

Based on TRF Policy, FCCs used for History loaded data should always be
followed.

Your answer: False --- Correct

What FCC and statement section tag should be used to collect Increase due to inclusion
in consolidation in TRF?

Your answer: c) OONC / CHG --- Correct

Will you be able to confirm to whom the company is locked?

Based on below presentation, arrange the order of Assets sections to be collected in
TRF. Choose the correct arrangement:

Your answer: d) 2, 1, 3 --- Correct

Will you be able to confirm to whom the company is locked?

Your answer: c) Yes, using the ‘View’ command in the main menu of Edit Company screen
and click ‘Lock Status’ --- Correct

In this example, what item will we be considered as XTLE – Total Shareholder’s Equity
(SHR)?

Your answer: Item B --- Correct

For below example, XEQT – Total Equity subtotal refers to section where the breakout of
the shareholder’s equity excluding minority interest is collected.

Your answer: False --- Correct

Unlike the policy in legacy databases, every filing with unique DocID/DCN will
be collected in TRF. Overwriting is not allowed so Preliminary results cannot
be overwritten by Final results or the Final results be overwritten by the
Amendments, Restatements or Reclassifications.

Your answer: True --- Correct

No two statements/buckets can be signed off simultaneously within an Organization by

 

two different users.

Your answer: True --- Correct

Based on the below screenshot how will you add CEIA line item for Income from
unconsolidated operations in the UI? 

Your answer: a) Add sub-total XNTN Total after tax income/expense in the UI --- Correct
For Operating Expense model of income statement, what FCC should be used
for Other operating income included within Revenue?

Your answer: b) ROBR --- Correct

What format should be used for the below presentation of income statement?

OPERATING EXPENSE – correct

The local template type under the Industry Template of Edit Summary screen
is the template used by Japanese market only.

Your answer: a) True --- Correct

  The update of shares in the Edit Company screen is

Your answer: c) As it was ingested from Corax, if covered by Corax team --- Correct

After selecting Cash Flow in the Bucket summary screen, you noticed that no
annual reports and only quarterly data are reflecting. Which of the following
step will be logical to do to show the annual data along with the already
reflecting quarterly data?

Your answer: b) Click on View menu to click on Annual to show the annual data that are
missing in the UI --- Incorrect
Correct answer: c) Click on View menu to click on Set Default to show the annual data that
are missing in the UI

Typing the account titles in this note in its corresponding description in the newly added
FCCs will not pop out Legacy Name prompt

Your answer: a) True --- Correct

 Constraints on statement instance creation shall prohibit user from creating statement
instance with invalid attributes.

Your answer: True --- Correct

You need to check the restated values for the latest period you have updated
but after loading the prior period data, you are having a hard time scrolling the
columns from left to right.  Other than dragging the restated Statement
instance to the left, what button will arrange the displayed periods from latest
released documents to earliest released documents or vise versa?

Your answer: b) SFD --- Correct

Based from the screenshot below, XTCL – Total Current Liabilities update was correctly
updated.

Your answer: False --- Correct

Aside from Total Assets, what item will be updated with ‘AST’ section tag in this report?

Your answer: c) Assets classified as held-for-sale --- Correct

The company has 270 employees dated April 2, 2013 and it is not yet updated
in the Employees box in Edit Company screen.  What do we need to do to
have 270 updated in this box?

Your answer: c) Update 270 in the Supplemental Notes interface --- Correct