CIRE 無料問題集「CIRO Canadian Investment Regulatory」

（A）Buying a put option

（B）Selling a put option

（C）Selling a call option

（D）Buying a call option

（A）It increases transaction costs, which reduce returns

（B）It guarantees higher investment returns for the client

（C）It decreases the tax burden, which increases returns

（D）It decreases the overall total risk of the portfolio

（A）They issue shares that can be traded on the stock exchange, similar to stocks

（B）They are subject to a flat tax rate, regardless of the income they generate

（C）They invest in a diversified portfolio of assets and pass on income to unitholders

（D）They are restricted to investing in government bonds and cannot hold equity investments

（A）Income Statement

（B）Statement of Comprehensive Income

（C）Statement of Cash Flows

（D）Statement of Financial Position

（A）Paying client account losses out of personal funds

（B）Accepting personal consideration or remuneration from the client

（C）Providing discretionary investment management services to the client

（D）Lending money to or borrowing from a client

（A）It accumulates interest on missed dividends until they are paid

（B）It accumulates voting rights regardless of dividend payment status

（C）It allows unpaid dividends to accumulate and be paid with priority

（D）It allows companies to accumulate redemption rights over a set time