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CIMA CIMAPRA19-F03-1 Exam Syllabus Topics:

SectionWeightObjectives
Financial Risk Management15%- Risk measurement and assessment
  • 1. Value-at-Risk, duration, gap analysis
    - Risk mitigation and hedging strategies
    • 1. Internal controls and risk policy frameworks
      • 2. Use of derivatives: forwards, futures, swaps, options
        - Types and sources of financial risk
        • 1. Credit and liquidity risk
          • 2. Interest rate, foreign exchange, commodity risk
            Business Valuation20%- Valuation methods
            • 1. Asset-based, earnings-based, cash flow-based
              • 2. Relative valuation and market multiples
                - Pricing and negotiation
                • 1. Determining offer price and terms
                  • 2. Post-transaction value creation
                    - Valuation concepts and purposes
                    • 1. Valuation for mergers, acquisitions, and disposals
                      • 2. Valuation for listing or equity issuance
                        Investment Appraisal and Decisions25%- Advanced investment appraisal techniques
                        • 1. Adjusted present value and real options
                          • 2. Discounted cash flow, NPV, IRR, MIRR
                            - Risk analysis in investment decisions
                            • 1. Sensitivity, scenario, and simulation analysis
                              • 2. Cost of capital estimation and adjustment
                                Financial Policy Decisions15%- Strategic financial objectives and governance
                                • 1. Agency theory and stakeholder interests
                                  • 2. Role of financial strategy in overall corporate strategy
                                    - Dividend and distribution policy
                                    • 1. Practical considerations and constraints
                                      • 2. Theories of dividend relevance
                                        Sources of Long-Term Finance25%- Debt and hybrid finance
                                        • 1. Leasing, convertibles, and warrants
                                          • 2. Types of debt, terms, and covenants
                                            - Optimal capital structure
                                            • 1. Practical determinants of capital structure
                                              • 2. Impact of gearing on risk and return
                                                - Equity finance
                                                • 1. Types of equity and issue methods
                                                  • 2. Cost of equity and capital structure theories

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                                                    CIMA F3 Financial Strategy Sample Questions (Q241-Q246):

                                                    NEW QUESTION # 241
                                                    A company needs to raise $20 million to finance a project.
                                                    It has decided on a rights issue at a discount of 20% to its current market share price.
                                                    There are currently 20 million shares in issue with a nominal value of $1 and a market price of $5 per share.
                                                    Calculate the terms of the rights issue.

                                                    Answer: B

                                                    Explanation:
                                                    Calc_Set2


                                                    NEW QUESTION # 242
                                                    An unlisted company wishes to obtain an estimated value for its shares in anticipation of a private sale of a large parcel of shares.
                                                    Relevant data for the unlisted company:
                                                    * It has a residual dividend policy.
                                                    * It has earnings that are highly sensitive to underlying economic conditions.
                                                    * It is a small business in a large industry where there are listed companies but there are none with a similar capital structure.
                                                    The company intends to base valuations on the cost of equity of a proxy company after adjusting for any differences in capital structure where appropriate.
                                                    Which of the following methods is likely to give the most accurate equity value for this unlisted company?

                                                    Answer: B


                                                    NEW QUESTION # 243
                                                    Company A is a listed company that produces pottery goods which it sells throughout Europe. The pottery is then delivered to a network of self employed artists who are contracted to paint the pottery in their own homes. Finished goods are distributed by network of sales agents.The directors of Company A are now considering acquiring one or more smaller companies by means of vertical integration to improve profit margins.
                                                    Advise the Board of Company A which of the following acquisitions is most likely to achieve the stated aim of vertical integration?

                                                    Answer: D

                                                    Explanation:
                                                    Vertical integration means moving up or down the value chain (suppliers or distributors), not acquiring similar producers (horizontal integration) or unrelated accessory businesses. Buying a listed international logistics firm brings distribution in-house and so is the clearest example of vertical integration that could improve margins.


                                                    NEW QUESTION # 244
                                                    A company intends to sell one of its business units. Company W, by a management buyout (MBO). A selling price of S200 million has been agreed.
                                                    The managers are discussing with a bank and a venture capital company (VCC) the following financing proposal.

                                                    The VCC requires a minimum return on its equity investment In the MBO of 35% a year on a compound basis over 5 years What is the minimum total equity value of Company W in 5 years time in order to meet the VCC's required return? Give your answer to one decimal place.

                                                    Answer:

                                                    Explanation:
                                                    65


                                                    NEW QUESTION # 245
                                                    ZZZ is a listed company based in Brinland. a European country. It is the largest owner and operator of residential care homes for elderly people in Brinland
                                                    Most of the residential care homes in Brinland are run by small private operators, and the standards of cafe are extremely variable However. 22Z has developed a good reputation because its client service is considered to be extremely good even though its prices are higher than those of most of its competitors.
                                                    ZZZ has expanded rapidly in the last few years, partly by acquisition and partly by organic growth consequently, the company's share price now stands at a record high, and the dividend declared at the end of the most recent accounting period was 10% higher than the previous year's dividend.
                                                    The Brinland government has recently set up a regulatory body to monitor the residential care homes industry. The regulatory body is considering introducing a variety of regulations to improve the customer experience in the industry. Following a period of consultation and investigation, the regulatory body is expected to announce a range of new regulations in the near future.
                                                    The directors of ZZZ are concerned that the new regulations may adversely affect their company
                                                    Which THREE of the following new regulations are likely to have the greatest negative impact on ZZTs performance?

                                                    Answer: C,D,E


                                                    NEW QUESTION # 246
                                                    ......

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