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NEW QUESTION # 186
A company is considering taking out $10.000,000 of floating rate bank borrowings to finance a new project.
The current rate available to the company on floating rate barrowings is 8%. The borrowings contain a covenant based on an interested cover of 5 times.
The project is expected to generate the following results:
At what interest rate on the floating rate borrowings is the bank covenant first breached?
Answer: D
NEW QUESTION # 187
A company is planning to repurchase some of its shares. Relevant details are as follows:
* 100 million shares in issue
* Current share price $5
* 5 million shares to be repurchased
* 10% repurchase premium
* Repurchased shares to be cancelled
What would you expect the share price after the repurchase to be?
Give your answer to two decimal places.
$ ?
Answer: A
NEW QUESTION # 188
An entity prepares financial statements to 31 December each year. The following data applies:
1 December 20X0
* The entity purchased some inventory for $400,000.
* In order to protect the inventory against adverse changes in fair value the entity entered into a futures contract to sell the inventory for a fixed price on 31 January 20X1.
* The entity designated this contract as a fair value hedge of the value of the inventory.
31 December 20X0
* The inventory had a fair value of $480,000 and the futures contract had a fair value of $75,000 (a financial liability).
What will be the impact on the statement of profit or loss and other comprehensive income for the year ended
31 December 20X0 in respect of the change in the value of the inventory and the futures contract?
Answer: A
NEW QUESTION # 189
A company enters into a floating rate borrowing with interest due every 12 months over the five year life of the borrowing.
At the same time, the company arranges an interest rate swap to swap the interest profile on the borrowing from floating to fixed rate.
These transactions are designated as a hedge for hedge accounting purposes under IAS 39 Financial Instruments: Recognition and Measurement.
Assuming the hedge is considered to be effective, how would the swap be accounted for 12 months later?
Answer: C
Explanation:
The swap would be shown at fair value in the statement of financial position and the change in value posted to other comprehensive income.
NEW QUESTION # 190
F Co. is a large private company, the founder holds 60% of the company's share capital and her 2 children each hold 20% of the share capital.
The company requires a large amount of long-term finance to pursue expansion opportunities, the finance is required within the next 3 months. The family has agreed that an Initial Public Offering (IPO) should not be pursued at this time, because it would take up to 12 months to arrange.
The existing shareholders are currently considering raising the required finance from an established Venture Capitalist in the form of debt and equity. The Venture Capitalist has agreed to provide the required finance provided it can earn a return on investment of 25% per year. In addition, the Venture Capitalist requires 60% of the equity capital, a directorship in the company and a veto on all expenditure of a capital or revenue nature above a specified limit.
From the perspective of the family, which of the following are advantages of raising the required finance from the Venture Capitalist?
Select all that apply.
Answer: B,D
Explanation:
F Co is private, owned 60% by founder, 20% each by two children.
Needs a large amount of long-term finance within 3 months.
IPO rejected because it would take up to 12 months.
Venture Capitalist (VC) offers finance (debt + equity) but wants:
60% of equity
25% annual return
A board seat
Veto over all expenditure over a certain level.
Question: From the family's perspective, which are advantages of using the VC?
Option-by-option
A). The cost of the finance - DISADVANTAGE
A required return of 25% and taking 60% of the equity is expensive; the family is giving up control and paying a high expected return. That's not an advantage.
B). Changes in shareholding - DISADVANTAGE
Post-investment, the VC would own 60%, the family only 40% collectively. They lose control. That's clearly a downside for them.
C). Veto on expenditure - DISADVANTAGE (for the family)
A VC veto on capital and revenue spend restricts management/family autonomy. While it may improve governance, it's not an "advantage from the family's perspective".
D). Speed with which finance can be obtained - ADVANTAGE #
VC money can typically be arranged much faster than an IPO, which is crucial because the company needs funds within 3 months. This is explicitly given as a reason IPO is not suitable.
E). Experience of the Venture Capitalist with growing businesses - ADVANTAGE # VCs often bring expertise, contacts, and strategic guidance in scaling businesses. From the family's point of view, this support can increase the chances of successful expansion.
So the genuine advantages to the family are:
D (speed) and
E (experience).
NEW QUESTION # 191
......
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