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CIMA F3 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Mergers, Acquisitions and Business Valuation10%- Valuation and deal structure
  • 1. Business valuation methods
    • 2. Synergies and acquisition analysis
      Topic 2: Corporate Finance30%- Financing decisions
      • 1. Capital structure and cost of capital
        • 2. Sources of finance and financial markets
          Topic 3: Financial Risk Management and Treasury10%- Risk management techniques
          • 1. Foreign exchange risk management
            • 2. Interest rate risk and hedging instruments
              Topic 4: Investment Appraisal and Decisions25%- Investment evaluation techniques
              • 1. Risk and uncertainty in investment appraisal
                • 2. Net present value (NPV) and IRR
                  Topic 5: Financial Strategy Framework25%- Financial objectives and stakeholder value
                  • 1. Stakeholder management and agency theory
                    • 2. Corporate objectives and value creation

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                      CIMA F3 Financial Strategy Sample Questions (Q46-Q51):

                      NEW QUESTION # 46
                      A company wishes to raise new finance using a rights issue. The following data applies:
                      * There are 20 million shares in issue with a market value of $6 each
                      * The terms of the rights will be 1 new share for 4 existing shares held
                      * After the rights issue, the theoretical ex-rights price (TERP) will be $5.75 Assuming all shareholders take up their rights, how much new finance will be raised ?
                      Give your answer to one decimal place.

                      Answer:

                      Explanation:
                      $ ? million
                      7.5, 7.50Workings:Existing shares = 20m at $6 # current value = 20m × 6 = $120mRights: 1 new for 4 existing # New shares = 20m / 4 = 5mTotal shares after issue = 20m + 5m = 25mTERP after issue = $5.75Use TERP to back out funds raised (X):120+X25=5.75\frac{120 + X}{25} = 5.7525120+X=5.75 120+X=25×5.
                      75=143.75120 + X = 25 \times 5.75 = 143.75120+X=25×5.75=143.75 X=143.75#120=23.75 millionX =
                      143.75 - 120 = 23.75 \text{ million}X=143.75#120=23.75 million Rounded to 1 decimal place: $23.8 million


                      NEW QUESTION # 47
                      A company is planning a share repurchase programme with the following details:
                      * Repurchased shares will be immediately cancelled.
                      * The shares will be purchased at a premium to the market share price.
                      The current market share price is greater than the nominal value of the shares.
                      Which of the following statements about the impact of the share repurchase programme on the company's financial statements is correct?

                      Answer: C


                      NEW QUESTION # 48
                      A company is currently all-equity financed with a cost of equity of 8%.
                      It plans to raise debt with a pre-tax cost of 4% in order to buy back equity shares.
                      After the buy-back, the debt-to-equity ratio at market values will be 1 to 2.
                      The corporate income tax rate is 30%.
                      Which of the following represents the company's cost of equity after the buy-back according to Modigliani and Miller's Theory of Capital Structure with taxes?

                      Answer: A


                      NEW QUESTION # 49
                      Company X is based in Country A, whose currency is the A$.
                      It trades with customers in Country B, whose currency is the B$.
                      Company X aims to maintain its revenue from exports to Country B at 25% of total revenue.
                      Company A has the following forecast revenue:

                      The forecast revenue from Country B has assumed an exchange rate of A$1/B$2, that is A$1 = B$2.
                      If the B$ depreciates against the A$ by 10%, the ratio of revenue generated from Country B as a percentage of total revenue will:

                      Answer: A

                      Explanation:
                      Current A$ revenue: Country A = 75m; Country B = 25m # total = 100m; B share = 25%.
                      At A$1 = B$2, B-revenue in B$ = 25m / 0.5 = 50m B$.
                      B$ depreciates 10% vs A$: approx new rate 1B$ # 0.4545 A$.
                      New A$ revenue from B = 50m × 0.4545 # 22.7m A$.
                      New total revenue # 75 + 22.7 = 97.7m A$.
                      New percentage from B = 22.7 / 97.7 # 23.3%.


                      NEW QUESTION # 50
                      A listed company in the retail sector has accumulated excess cash.
                      In recent years, it has experienced uncertainly with forecasting the required level of cash for capital expenditure due to unpredictable economic cycles.
                      Its excess cash is on deposit earning negligible returns.
                      The Board of Directors is considering the company's dividend policy, and the need to retain cash in the company.
                      Which THREE of the following are advantages of retaining excess cash in the company?

                      Answer: A,C,E


                      NEW QUESTION # 51
                      ......

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