Which One of the Following Was NOT Set Out as a Test

question 46

Multiple Choice

Which one of the following was NOT set out as a test for establishing a duty of care in Al Saudi Banque?

• A) Proximity
• B) Reasonableness
• C) Foreseeability
• D) Intention to induce

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Definitions:

Eps Numbers

Earnings per share; a financial metric that divides a company's net profit by the number of outstanding shares, indicating the company's profitability on a per-share basis.

Income From Continuing Operations

Net income from the regular, ongoing activities of a business, excluding any effects of discontinued operations, extraordinary items, or other irregularities.

Income Statement

An account detailing the financial outcomes such as revenue, costs, and profit of a business for a given period.

Accounting Estimates

Refers to approximations made in the financial statements when a precise value cannot be determined, often used in reporting expenses or valuations.