100% Pass F3 - F3 Financial Strategy Latest Detail Explanation
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CIMA F3 Financial Strategy Sample Questions (Q229-Q234):
NEW QUESTION # 229
Companies A, B, C and D:
* are based in a country that uses the K$ as its currency.
* have an objective to grow operating profit year on year.
* have the same total levels of revenue and cost.
* trade with companies or individuals in the eurozone. All import and export trade with companies or individuals in the eurozone is priced in EUR.
Typical import/export trade for each company in a year are as follows:
Which company's growth objective is most sensitive to a movement in the EUR/K$ exchange rate?
- A. Company MMM
- B. Company OOO
- C. Company NNN
- D. Company LLL
Answer: A
NEW QUESTION # 230
A company has two divisions.
A is the manufacturing division and supplies only to B, the retail division.
The Board of Directors has been approached by another company to acquire Division B as part of their retail expansion programme.
Division A will continue to supply to Division B as a retail customer as well as source and supply to other retail customers.
Which is the main risk faced by the company based on the above proposal?
- A. Division A's going concern is highly dependent on its relationship with Division B as a retail customer.
- B. Suppliers to Division A will be opposed to the divestment and stop the acquisition.
- C. The level of quality of the product will not be maintained by the acquired company.
- D. Shareholders will be opposed to the divestment and stop the acquisition.
Answer: A
NEW QUESTION # 231
A company has a loss-making division that it has decided to divest in order to raise cash for other parts of the business.
The losses stem from a combination of a lack of capital investment and poor divisional management.
The loss-making division would require new capital investment of at least $20 million in order to replace worn out and obsolete assets.
If this investment was carried out, the present value of the future cashflows, excluding the investment expenditure, is expected to be $15 million.
Which TWO of the following divestment methods are most likely to be suitable for the company?
- A. Management buy-out
- B. De-merger
- C. Trade sale
- D. Liquidation
- E. Spin-off
Answer: C,D
NEW QUESTION # 232
Company C invests heavily in Research and Development an need to raise $45 million to finance future projects. It has decided to use equity finance raised by a tender offer, The following tender offers have been received from potential investors:
Company C wishes to select an offer price that will project shareholders from a significant dilution of control but still raise the required amount of finance.
What offer price should Company C's select?
- A. $4.75
- B. $4.00
- C. $4.50
- D. $4.25
Answer: C
NEW QUESTION # 233
Company XXY operates in country X with the X$ as its currency. It is looking to acquire company ZZY which operates in country Z with the Z$ as its currency.
The assistant accountant at Company XXY has started to prepare an initial valuation of Company ZZY's equity for the first 3 years, however their valuation is incomplete. TBC' in the table below indicates that her calculations have yet to be completed.
The following information is relevant:
What is the correct figure (to the nearest million S) to include in year 3 as the present value in X$ million?
- A. X$504 million
- B. X$401 million
- C. X$360 million
- D. X$453 million
Answer: C
NEW QUESTION # 234
......
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