Deleting the Second Row from the Table STUDENTA Causes

question 58

Multiple Choice

Deleting the second row from the table STUDENTA causes:

• A) an update anomaly
• B) a deletion anomaly
• C) an insertion anomaly
• D) no loss of information

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Definitions:

Dilutive

Referring to a financial action or arrangement, such as the issuance of new shares, that decreases an existing shareholder's percentage of ownership.

Antidilutive

Refers to financial transactions or securities that, if exercised or converted into common stock, would increase earnings per share.

Treasury Stock Method

An accounting method used to calculate the number of shares outstanding when considering stock options and warrants, assuming these are exercised and the treasury stock is sold.

Convertible Bond

A type of bond that can be converted into a predetermined amount of the issuing company's equity at certain times during its life, usually at the discretion of the bondholder.