[Solved] Which of the following need not appear as a stand-alone item on the statement of financial position under IFRS? A) Liabilities forming part of a disposal group (held-for-sale). B) Deferred Tax Liabilities. C) Provisions. D) Asset Retirement Obligations. Naked Put: An options strategy where the investor sells put options without holding the underlying security, exposing them to potentially unlimited losses. Expected Dollar Profit: The forecasted amount of money that an investment is likely to earn in dollars. Major Drop: A significant decline in the price or value of an asset or stock within a short period of time. Long Stock Investment: An investment strategy where an investor purchases stocks with the expectation that they will rise in value over time.