CIMAPRA19-F03-1試験の準備方法｜最新のCIMAPRA19-F03-1赤本勉強試験｜効果的なF3 Financial Strategy試験時間

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CIMA F3 Financial Strategy 認定 CIMAPRA19-F03-1 試験問題 (Q247-Q252):

質問 # 247
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. $7 million is recognised in other comprehensive income.
B. $7 million is recognised in profit or loss.
C. $5 million is recognised in profit or loss and $2 million is recognised in other comprehensive income.
D. $2 million is recognised in profit or loss and $5 million is recognised in other comprehensive income.

正解：D

質問 # 248
Company P is a pharmaceutical company listed on an alternative investment market.
The company is developing a new drug which it hopes to market in approximately six years' time.
Company P is owned and managed by a group of doctors who wish to retain control of the company. The company operates from leased laboratories with minimal fixed assets.
Its value comes from the quality of its research staff and their research.
The company currently has one approved drug which generates sufficient cashflow to cover day to day operations but not sufficient for major new research and development.
Company P wish to raise debt finance to develop the new drug.
Recommend which of the following types of debt finance would be most appropriate for Company P to help finance the development of this new drug.

A. 3% Commercial Paper.
B. 4% Convertible bond with a conversion ratio of 350 ordinary shares per bond.
C. 6% Eurobond repayable at par in 5 years' time.
D. 5% Bond repayable at par in 7 years' time.

正解：B

質問 # 249
Company E is a listed company. Its directors are valuing a smaller listed company, Company F, as a possible acquisition.
The two companies operate in the same markets and have the same business risk.
Relevant data on the two companies is as follows:

Both companies are wholly equity financed and both pay corporate tax at 30%.
The directors of Company E believe they can "bootstrap" Company F's earnings to improve performance.
Calculate the maximum price that Company E should offer to Company F's shareholders to acquire the company.
Give your answer to the nearest $million.

A. 4,500
B. 2,700
C. 3,150
D. 1,890

正解：C

質問 # 250
A company has forecast the following results for the next financial year:
The following is also relevant:
* Profit after tax for the year can be assumed to be equivalent to free cash flow for the year.
* Debt finance comprises a $10 million floating rate loan which currently carries an interest rate of 5%.
* $400,000 investment in non-current assets is required to achieve required growth, all of which is to financed from next year's free cash flow.
* The company plans to pay a dividend of $150,000 next year, financed from next year's free cash flow.
The company is concerned that interest rates could rise next year to 6% which could then affect their investment plans.
If interest rates were to rise to 6% and the company wishes to maintain its dividend amount, the planned investment expenditure will decrease by:

A. $50,000
B. $100,000
C. $25,000
D. $75,000

正解：C

質問 # 251
Assume today is 31 December 20X1.
A listed mobile phone company has just launched a new phone which is proving to be a great success.
As a direct result of the product's success, earnings are forecast to increase by:
* 5% a year in each of years 20X2 - 20X6
* 3% from 20X7 onwards
Market analysts were very excited to hear the news of the success of the product and future growth forecasts.
Assuming a semi-efficient market applies, which of the following company valuation methods is likely to give the best estimate of the company's equity value today?

A. Today's share price x number of shares in issue + retained earnings.
B. Discounted free cash flow using the company's forecast growth rates.
C. P/E valuation based on the company's long term P/E and earnings for the year ended 31 December
20X1.
D. Today's share price x number of shares in issue.

正解：D

質問 # 252
......

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