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If "the roots are numerically equal but opposite in sign", it means that the sum of roots is ZERO.
From the other side, according to Vieta's theorem, the sum of the roots of the quadratic polynomial is equal to its coefficient at "x",
taken with the opposite sign and divided by the leading coefficient.
It means that the coefficient at "x" must be equal to ZERO.
Hence, k = 1.
Answer. The necessary and sufficient condition is k = 1.
Solved.