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CIMA F3 (Financial Strategy) certification exam is designed for finance professionals who want to enhance their knowledge and skills in financial strategy. F3 exam covers a range of topics related to financial strategy, including financial analysis, risk management, investment appraisal, and corporate finance. The CIMA F3 Certification Exam is a rigorous assessment of a candidate's understanding of financial strategy and their ability to apply this knowledge in real-world situations.

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CIMA CIMAPRA19-F03-1 (F3 Financial Strategy) Certification Exam is a globally recognized and respected certification that focuses on providing in-depth knowledge of financial strategy to professionals in the financial industry. F3 Financial Strategy certification is designed to help individuals develop the skills needed to make sound financial decisions and implement effective financial strategies. With this certification, individuals can showcase their expertise in financial analysis, risk management, investment planning and management, and financial reporting.

CIMA F3 Financial Strategy Sample Questions (Q295-Q300):

NEW QUESTION # 295
At the last financial year end, 31 December 20X1, a company reported:

The corporate income tax rate is 30% and the bank borrowings are subject to an interest cover covenant of 4 times.
The results are presently comfortably within the interest cover covenant as they show interest cover of 8.3 times. The company plans to invest in a new product line which is not expected to affect profit in the first year but will require additional borrowings of $20 million at an annual interest rate of 10%.
What is the likely impact on the existing interest cover covenant?

A. Interest cover would reduce to 5 times and the covenant would NOT be breached.
B. Interest cover would reduce to 3 times and the covenant would NOT be breached.
C. Interest cover would reduce to 5 times and the covenant would be breached.
D. Interest cover would reduce to 3 times and the covenant would be breached.

Answer: A

Explanation:
Current PBIT = $25m
Existing debt = $60m at 5% # interest = 0.05 × 60 = $3m
Current interest cover = 25 / 3 = 8.3 times (as stated).
New borrowing: $20m at 10% # extra interest = 0.10 × 20 = $2m
Total interest after borrowing = 3 + 2 = $5m
PBIT in first year is unchanged at $25m, so:
New interest cover=255=5 times\text{New interest cover} = \frac{25}{5} = 5 \text{ times} New interest cover=525=5 times Loan covenant requires minimum cover of 4 times. New cover (5x) is above this, so covenant is not breached.
Correct answer: D - Interest cover would reduce to 5 times and the covenant would NOT be breached.

NEW QUESTION # 296
An all equity financed company plans an issue of new ordinary shares to the general public to raise finance for a new project
The following data applies:
* 10 million ordinary shares are currently in issue with a market value of S3 each share
* The new project will cost S2.88 million and is expected to give a positive NPV of S1 million
* The issue will be priced at a AaA discount to the current share price.
What gam or loss per share will accrue to the existing shareholders?

A. Gain of 0.18
B. Loss of $0.18
C. Gain of $0.08
D. Loss of $0.08

Answer: C

NEW QUESTION # 297
In the context of the Integrated Reporting <IR=> Framework which THREE of the following statements are correct?

A. An integrated report integrates economic, environmental and social reports and is issued alongside the annual financial statements.
B. The primary purpose of an integrated report is to ensure that management take environmental issues into consideration when making decisions.
C. Under integrated reporting 'natural capital' refers to the renewable and non-renewable resources and processes which provide goods or services that support the organisation in the conduct of its business.
D. The primary purpose of an integrated report is to explain to providers of financial capital how an entity creates value over time.
E. Sustainability reporting is an intrinsic component of an integrated report

Answer: C,D,E

NEW QUESTION # 298
Company AEE has a 10 year 6% corporate bond in issue which has a nominal value of $400 million, which is currently trading at 95%. The bond is secured on the company's property
The Board of Directors has calculated the equity value of Company AEE as follows;

Which THREE of the following are errors in the valuation?

A. Using cash flows to equity rather than expected dividends as the initial cash flows.
B. Deducting replacement capital expenditure
C. Using the company's weighted average cost of capital to discount cash flows attributable to shareholders.
D. Deducting $400 million for the value of the company's corporate bond.
E. Including retained earnings from the Statement of Financial Position.

Answer: B,C,E

NEW QUESTION # 299
A listed company with a growing share price plans to finance a four-year research project with debt.
The main criterion for the finance is to minimise the annual cashflow payments on the debt.
The research will be sold at the end of the project.
Which of the following would be the most suitable financing method for the company?

A. Bank loan
B. Standard bonds
C. Bonds with warrants
D. Finance lease

Answer: C

NEW QUESTION # 300
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