JPIA Letran Calamba

𝐇𝐚𝐩𝐩𝐲 𝐁𝐢𝐫𝐭𝐡𝐝𝐚𝐲 to our responsible and dedicated VP for Audit, 𝐈𝐨𝐧 𝐁𝐚𝐫𝐠𝐨𝐦𝐞𝐧𝐭𝐨! 🎉📊

Your accuracy, commitment, and attention to detail help keep our organization organized and on track. Thank you for handling your responsibilities with excellence and for always giving your best service to your fellow JPIAns. 🐯

𝑴𝒂𝒚 𝒚𝒐𝒖𝒓 𝒅𝒂𝒚 𝒃𝒆 𝒇𝒊𝒍𝒍𝒆𝒅 𝒘𝒊𝒕𝒉 𝒋𝒐𝒚, 𝒍𝒂𝒖𝒈𝒉𝒕𝒆𝒓, 𝒂𝒏𝒅 𝒃𝒍𝒆𝒔𝒔𝒊𝒏𝒈𝒔, 𝒂𝒏𝒅 𝒎𝒂𝒚 𝒚𝒐𝒖 𝒄𝒐𝒏𝒕𝒊𝒏𝒖𝒆 𝒕𝒐 𝒂𝒄𝒉𝒊𝒆𝒗𝒆 𝒔𝒖𝒄𝒄𝒆𝒔𝒔 𝒊𝒏 𝒃𝒐𝒕𝒉 𝒂𝒄𝒂𝒅𝒆𝒎𝒊𝒄𝒔 𝒂𝒏𝒅 𝒍𝒊𝒇𝒆. 𝑯𝒂𝒗𝒆 𝒂 𝒘𝒐𝒏𝒅𝒆𝒓𝒇𝒖𝒍 𝒄𝒆𝒍𝒆𝒃𝒓𝒂𝒕𝒊𝒐𝒏! 🎂💛

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Congratulations to our 𝗕𝗮𝘁𝗰𝗵 𝟮 – 𝟰𝘁𝗵 𝗬𝗲𝗮𝗿 𝘀𝘁𝘂𝗱𝗲𝗻𝘁𝘀 𝗳𝗼𝗿 𝗽𝗮𝘀𝘀𝗶𝗻𝗴 𝘁𝗵𝗲 𝗜𝗻𝘁𝘂𝗶𝘁: 𝗖𝗲𝗿𝘁𝗶𝗳𝗶𝗲𝗱 𝗤𝘂𝗶𝗰𝗸𝗕𝗼𝗼𝗸𝘀 𝗢𝗻𝗹𝗶𝗻𝗲 𝗣𝗿𝗼𝗔𝗱𝘃𝗶𝘀𝗼𝗿 certification! 🎉

This milestone highlights your growing expertise and dedication in the field—proof that you’re ready to take on real-world challenges in accounting and finance. 💻📊

💡 𝐃𝐀𝐘 𝟏𝟒 – 𝐀𝐂𝐂𝐎𝐔𝐍𝐓𝐈𝐍𝐆 𝐐𝐔𝐈𝐂𝐊 𝐐𝐔𝐈𝐙 𝐒𝐄𝐑𝐈𝐄𝐒 💡
This Week’s Focus: 𝗕𝗮𝘀𝗶𝗰 𝗗𝗲𝗿𝗶𝘃𝗮𝘁𝗶𝘃𝗲𝘀

Rule: 𝗔𝗻𝘀𝘄𝗲𝗿 𝗼𝗻𝗹𝘆 𝘄𝗵𝗮𝘁 𝗶𝘀 𝗮𝘀𝗸𝗲𝗱!
Here’s the twist! 👀
Your entry only counts if you 𝗦𝗵𝗮𝗿𝗲 𝘁𝗵𝗲 𝗽𝗼𝘀𝘁, 𝘁𝗮𝗽 𝘁𝗵𝗲 𝗛𝗲𝗮𝗿𝘁 ❤️, 𝗮𝗻𝗱 𝘂𝘀𝗲 𝗮𝗹𝗹 𝘁𝗵𝗲 𝗹𝗶𝘀𝘁𝗲𝗱 𝗵𝗮𝘀𝗵𝘁𝗮𝗴𝘀.
Answer correctly to score 1 point 🎯, and keep playing—even bigger surprises are waiting for you! 🎉

𝗞𝗲𝘆 𝗧𝗲𝗿𝗺𝘀 𝘁𝗼 𝗞𝗻𝗼𝘄
𝟭. 𝗣𝗼𝘀𝗶𝘁𝗶𝗼𝗻 (𝗟𝗼𝗻𝗴 𝘃𝘀. 𝗦𝗵𝗼𝗿𝘁)
Long Position – the party agrees to buy the asset and benefits when the market price increases.
Short Position – the party agrees to sell the asset and benefits when the market price decreases.

𝟮. 𝗜𝗻𝘁𝗿𝗶𝗻𝘀𝗶𝗰 𝗩𝗮𝗹𝘂𝗲 𝗮𝗻𝗱 𝗧𝗶𝗺𝗲 𝗩𝗮𝗹𝘂𝗲
Intrinsic Value – the actual value of the option if exercised immediately. For a call option: Market Price − Strike Price (if positive).
Time Value – the additional amount included in the option price due to the possibility that the market price may move favorably before expiration. At expiration, time value becomes zero.

𝟯. 𝗠𝗼𝗻𝗲𝘆𝗻𝗲𝘀𝘀 𝗼𝗳 𝗢𝗽𝘁𝗶𝗼𝗻𝘀
In-the-Money (ITM) – the option has intrinsic value because exercising it is beneficial.
Out-of-the-Money (OTM) – the option has no intrinsic value and would not be exercised.
At-the-Money (ATM) – the strike price is equal to the current market price.

𝟰. 𝗗𝗲𝗿𝗶𝘃𝗮𝘁𝗶𝘃𝗲 𝗔𝘀𝘀𝗲𝘁 𝗮𝗻𝗱 𝗗𝗲𝗿𝗶𝘃𝗮𝘁𝗶𝘃𝗲 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆
Derivative Asset – recognized when the fair value of the contract results in a gain to the entity.
Derivative Liability – recognized when the fair value of the contract results in a loss to the entity.

𝗜𝗻𝘀𝘁𝗿𝘂𝗰𝘁𝗶𝗼𝗻𝘀:
💬 Comment your answer below! Don’t forget to include the hashtags stated in this post in your comment.
🏆 Points for each correct answer. 𝗧𝗼𝗽 𝘀𝗰𝗼𝗿𝗲𝗿 𝗴𝗲𝘁𝘀 𝗮 𝘀𝗲𝗺𝗲𝘀𝘁𝗲𝗿-𝗲𝗻𝗱 𝗶𝗻𝗰𝗲𝗻𝘁𝗶𝘃𝗲!
⏰ Correct answers revealed next day (see comment section).
💡Only answers from those who 𝘀𝗵𝗮𝗿𝗲𝗱 𝘁𝗵𝗲 𝗽𝗼𝘀𝘁, 𝘁𝗮𝗽𝗽𝗲𝗱 𝘁𝗵𝗲 ❤️ 𝗿𝗲𝗮𝗰𝘁𝗶𝗼𝗻, 𝗮𝗻𝗱 𝗶𝗻𝗰𝗹𝘂𝗱𝗲𝗱 𝗮𝗹𝗹 𝗵𝗮𝘀𝗵𝘁𝗮𝗴𝘀 𝘀𝘁𝗮𝘁𝗲𝗱 𝗶𝗻 𝘁𝗵𝗶𝘀 𝗽𝗼𝘀𝘁 𝗶𝗻 𝘁𝗵𝗲𝗶𝗿 𝗰𝗼𝗺𝗺𝗲𝗻𝘁 will be counted—even if the answer is correct.

Congratulations to our 𝗕𝗮𝘁𝗰𝗵 𝟭 – 𝟯𝗿𝗱 𝗬𝗲𝗮𝗿 𝘀𝘁𝘂𝗱𝗲𝗻𝘁𝘀 𝗳𝗼𝗿 𝗽𝗮𝘀𝘀𝗶𝗻𝗴 𝘁𝗵𝗲 𝗜𝗻𝘁𝘂𝗶𝘁: 𝗖𝗲𝗿𝘁𝗶𝗳𝗶𝗲𝗱 𝗤𝘂𝗶𝗰𝗸𝗕𝗼𝗼𝗸𝘀 𝗢𝗻𝗹𝗶𝗻𝗲 𝗣𝗿𝗼𝗔𝗱𝘃𝗶𝘀𝗼𝗿 certification on 𝗔𝗽𝗿𝗶𝗹 𝟬𝟰, 𝟮𝟬𝟮𝟲. Your hard work and determination truly paid off. 🎉

This achievement marks an important step toward your professional goals. We are proud of you—keep striving forward! 💛📊✨