Free PDF 2023 CIMA High Pass-Rate F3: F3 Financial Strategy Reliable Test Dumps

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CIMA F3 Financial Strategy Sample Questions (Q198-Q203):

NEW QUESTION # 198
An entity prepares financial statements to 30 June.
During the year ended 30 June 20X2 the following events occurred:
1 July 20X1
* The entitiy borrowed $100 million at a variable rate of interest.
* In order to protect itself against the variability of its interest cashflows, the entity entered into a pay- fixed-receive-variable interest swap with annual settlements. The fair value of the swap on this date was zero.
30 June 20X2
* The entity received a net settlement of $2 million under the swap. After this net settlement, the fair value of the swap was $5 million - a financial asset.
The entity decides to use hedge accounting for this arrangement and has designated it as a cash flow hedge. The swap is a perfect hedge of the variability of the cash interest payments.
Which of the following describes the treatment of the settlement and the change in the fair value of the swap in the statement of profit or loss and other comprehensive income for the year ended 30 June
20X2?

A. $5 million is recognised in profit or loss and $2 million is recognised in other comprehensive income.
B. $7 million is recognised in other comprehensive income.
C. $2 million is recognised in profit or loss and $5 million is recognised in other comprehensive income.
D. $7 million is recognised in profit or loss.

Answer: C

NEW QUESTION # 199
Company C is a listed company. It is currently considering the acquisition of Company D. The original founder of Company C currently owns 52% of the shares.
Alternative forms of consideration for Company D being considered are as follows:
* Cash payment, financed by new borrowing
* issue of new shares in Company C
Which of the following is an advantage of a cash offer over a share-for exchange from the viewpoint of the original founder of Company C?

A. A share for share exchange would result in a significant change in control of Company C whereas a cash offer would not.
B. A share-for-share exchange would require the approval of the Competition Authorities but a cash offer would not.
C. A cash offer would result in a lower gearing ratio therefore reduce the weighted overage cost of capital whereas a cash offer would not.
D. A share-for-share exchange would require the approval shareholders in Company C but a cash offer would not.

Answer: A

NEW QUESTION # 200
A listed company is financed by debt and equity.
If it increases the proportion of debt in its capital structure it would be in danger of breaching a debt covenant imposed by one of its lenders.
The following data is relevant:

The company now requires $800 million additional funding for a major expansion programme.
Which of the following is the most appropriate as a source of finance for this expansion programme?

A. Private placement of a bond
B. Retained earnings
C. Bank overdraft
D. Rights issue

Answer: D

NEW QUESTION # 201
Using the CAPM, the expected return for a company is 11%. The market return is 8% and the risk free rate is
2%.
What does the beta factor used in this calculation indicate about the risk of the company?

A. It is not possible to tell from CAPM.
B. It has greater risk than the average market risk.
C. It has lower risk than the average market risk.
D. It has the same risk as the average market risk.

Answer: B

NEW QUESTION # 202
A company's gearing (measured as debt/(debt + equity)) is currently 60% and it is investigating whether an optimal gearing structure exists within the industry.
It has analysed the capital structure of similar companies in the industry and it would appear that there is evidence supporting the traditional theory of capital structure.
Companies with the lowest WACC in the industry have gearing of around 45% to 50%.
Which of the following actions would result in the company achieving a more optimal capital structure?