CIMAPRA19-F03-1 Exam Introduction | CIMAPRA19-F03-1 Reliable Braindumps Ebook

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CIMA CIMAPRA19-F03-1 Exam Syllabus Topics:

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

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                      CIMA F3 Financial Strategy Sample Questions (Q22-Q27):

                      NEW QUESTION # 22
                      Company M plans to bid for Company J. Company M has 20 million shares in issue and a current share price of $10.00 before publicly announcing the planned takeover. Company J has 10 million shares in issue and a current share price of $4.00.
                      The directors of Company M are considering an all-share bid of 1 Company M shares for 2 Company J shares.
                      Synergies worth $20m are expected from the acquisition.
                      What is the likely change in wealth for Company M's shareholders (in total) if the bid is accepted?
                      Give your answer to the nearest $ million.
                      $ ? million

                      Answer: A,B,C,D


                      NEW QUESTION # 23
                      DFG is a successful company and its shares are listed on a recognised stock exchange. The company's gearing ratio is currently in line with the industry average and the directors of DFG do not want to increase the company's financial risk. The company does not carry a large cash balance and its shareholders are not expected to be willing to support a rights issue at this time
                      LMB is a small services company owned and managed by a small board of directors who are going to retire within the next year
                      DFG wishes to purchase LMB and has approached LMB's owners, who are broadly open to the proposal, to discuss the bid and the consideration to be offered by DFG. LMB's owners explain to DFG that they are also keen to defer any tax liabilities they would be subject to on receipt of the consideration.
                      Based on the information provided, which of the following types of consideration would be most suitable to finance the acquisition?

                      Answer: A


                      NEW QUESTION # 24
                      A large, listed company in the food and household goods industry needs to raise $50 million for a period of up to 6 months.
                      It has an excellent credit rating and there is almost no risk of the company defaulting on the borrowings. The company already has a commercial paper programme in place and has a good relationship with its bank.
                      Which of the following is likely to be the most cost effective method of borrowing the money?

                      Answer: D


                      NEW QUESTION # 25
                      A company's dividend policy is to pay out 50% of its earnings.
                      Its most recent earnings per share was $0.50, and it has just paid a dividend per share of $0.25.
                      Currently, dividends are forecast to grow at 2% each year in perpetuity and the cost of equity is 10.5%.
                      In order to grow its earnings and dividends, the company is considering undertaking a new investment funded entirely by debt finance. If the investment is undertaken:
                      * Its cost of equity will immediately increase to 12% due to the increased finance risk.
                      * Its earnings and dividends will immediately commence growing at 4% each year in perpetuity.
                      Which of the following is the expected percentage change in the share price if the new investment is undertaken?

                      Answer: A

                      Explanation:
                      Current:
                      DPS just paid D0=0.25D_0 = 0.25D0=0.25, growth g = 2%, ke=10.5%k_e = 10.5\%ke=10.5% D1=0.25×1.02=0.255,P0=0.2550.105#0.02=0.2550.085=3.00D_1 = 0.25 × 1.02 = 0.255,\quad P_0 = \frac
                      {0.255}{0.105 - 0.02} = \frac{0.255}{0.085} = 3.00D1=0.25×1.02=0.255,P0=0.105#0.020.255=0.0850.255=3.00
                      After investment: growth g = 4%, ke=12%k_e = 12\%ke=12%
                      D1#=0.25×1.04=0.26,P1=0.260.12#0.04=0.260.08=3.25D_1' = 0.25 × 1.04 = 0.26,\quad P_1 = \frac{0.26}
                      {0.12 - 0.04} = \frac{0.26}{0.08} = 3.25D1#=0.25×1.04=0.26,P1=0.12#0.040.26=0.080.26=3.25 Percentage change:
                      3.25#3.003.00=0.253=8.33%\frac{3.25 - 3.00}{3.00} = \frac{0.25}{3} = 8.33\%3.003.25#3.00=30.25=8.33%


                      NEW QUESTION # 26
                      Company ACC. an ungeared car manufacturer has launched a takeover bid of Company BDD. a key competitor operating in the same industry Company BDD has high gearing Company ACC has a large surplus cash balance and believes that the acquisition is an opportunity to enhance shareholder wealth through the realisation of synergistic benefits. Which THREE of the following would most likely be synergistic benefits to Company ACC of purchasing Company BDD9 I

                      Answer: C,D,E


                      NEW QUESTION # 27
                      ......

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