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Financial Strategy

Last Update 4 hours ago
Total Questions : 393

Dive into our fully updated and stable F3 practice test platform, featuring all the latest CIMA Strategic exam questions added this week. Our preparation tool is more than just a CIMA study aid; it's a strategic advantage.

Our free CIMA Strategic practice questions crafted to reflect the domains and difficulty of the actual exam. The detailed rationales explain the 'why' behind each answer, reinforcing key concepts about F3. Use this test to pinpoint which areas you need to focus your study on.

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Question # 51

Which of the following would be a reason for a company to adopt a low dividend pay-out policy?

Options:

A.  

High profitability

B.  

A lack of alternative sources of finance

C.  

A lack of investment opportunities

D.  

Using dividends to give a signal to the stock market

Discussion 0
Question # 52

A large, listed company is planning a major project that should greatly improve its share price in the long term.

These plans require a significant capital cost that the company plans to finance by debt.

All of the debt options being considered are for the same duration of time.

 

Which of the following sources of debt finance is likely to be the most expensive for the company over the full term of the debt?

Options:

A.  

Bonds

B.  

A finance lease

C.  

Convertible bonds

D.  

Bank loan

Discussion 0
Question # 53

Company U has made a bid for the entire share capital of Company

B.  

Company U is offering the shareholders in Company B the option of either a share exchange or a cash alternative.

 

Advise the shareholders in Company B which THREE of the following would be considered disadvantages of accepting the cash consideration?

Options:

A.  

Cash consideration is certain whereas Company U's future share price performance is uncertain.

B.  

Interest rates on deposit accounts are currently at a historic low and are expected to remain low.

C.  

Company U is not expected to change its dividend policy post-acquisition.

D.  

Taxation is payable on realised capital gains.

E.  

There will be no opportunity to participate in the future economic success of Company U.

Discussion 0
Question # 54

Which of the following best explains why the interest rate parity model is highly effective in practice?

Options:

A.  

Governments actively manage their exchange rates so that parity holds

B.  

Divergence from parity is impossible because exchange rates drive interest rates

C.  

Any divergence from parity can be observed by the market and corrected by arbitrage

D.  

Speculative forces drive the interest rates and exchange rates together to achieve parity.

Discussion 0
Question # 55

A large multi-divisional company in the food processing and distribution business is conducting a strategic review.  The divisions all compete in the same market.

 

The sale of one of its underperforming food processing divisions to the divisional management team is currently being considered. The purchase by the divisional management team will require venture capital finance.

 

Which THREE of the following are likely to influence the multi-divisional company's decision on whether or not to sell the under-performing division to the management team?

Options:

A.  

The divisional management team has detailed confidential information about the operation of the other divisions.

B.  

The divisional management team has skills and experience that are important for the future successful operation of other divisions.

C.  

The ability of the management team to raise the finance required to complete the purchase of the division at a reasonable price.

D.  

The quality of the management team and its ability to manage the divested division successfully.

E.  

The specific conditions imposed on the management team by the venture capital provider. 

Discussion 0
Question # 56

A company plans a four-year project which will be financed by either an operating lease or a bank loan.

Lease details:

   • Four year lease contract.

   • Annual lease rentals of $45,000, paid in advance on the 1st day of the year.

Other information:

   • The interest rate payable on the bank borrowing is 10%.

   • The capital cost of the project is $200,000 which would have to be paid at the beginning of the first year.

   • A salvage or residual value of $100,000 is estimated at the end of the project's life.

   • Purchased assets attract straight line tax depreciation allowances. 

   • Corporate income tax is 20% and is payable at the end of the year following the year to which it relates.

A lease-or-buy appraisal is shown below:

  Question # 56

 

Which THREE of the following items are errors within the appraisal? 

Options:

A.  

Lease payments are timed incorrectly

B.  

Tax relief on lease payments have not been lagged correctly

C.  

Using the 10% discount rate is incorrect

D.  

The project's operating cashflows should be included

E.  

The bank loan repayments should be included

F.  

The salvage value has been included within the lease option

Discussion 0
Question # 57

A company intends to sell one of its business units. Company W, by a management buyout (MBO). A selling price of S200 million has been agreed.

The managers are discussing with a bank and a venture capital company (VCC) the following financing proposal.

Question # 57

The VCC requires a minimum return on its equity investment In the MBO of 35% a year on a compound basis over 5 years. What is the minimum total equity value of Company W in 5 years time in order to meet the VCC's required return? Give your answer to one decimal place.

Question # 57

Options:

Discussion 0
Question # 58

If a company's bonds are currently yielding 8% in the marketplace, why would the entity's cost of debt be lower than this?

Options:

A.  

There should be no difference; the cost of debt is the same as the bond's market yield.

B.  

Interest is deductible for tax purposes.

C.  

The company's credit rating has changed.

D.  

Market interest rates have decreased.

Discussion 0
Question # 59

A listed entertainment and media company produces and distributes films globally. The company invests heavily in intellectual property in order to create the scope for future film projects. The company has five separate distribution companies, each managed as a separate business unit The company is seeking to sell one of its business units in a management buy-out (MBO) to enable it to raise finance for proposed new investments

The business unit managers have been in discussions with a bank and venture capitalists regarding the financing for the MBO The venture capitalists are only prepared to invest a mixture of debt and equity and have suggested the following:

Question # 59

The venture capitalists have stated that they expect a minimum return on their equity investment of 3Q°/o a year on a compound basis over the first 5 years of the MBO No dividends will be paid during this period.

Advise the MBO team of the total amount due to the venture capitalist over the 5-year period to satisfy their total minimum return?

Options:

A.  

$155.14 million

B.  

$111 39 million

C.  

$120 14 million

D.  

$146 39 million

Discussion 0
Question # 60

A profit-seeking company intends to acquire another company for a variety of reasons, primarily to enhance shareholder wealth.

Which THREE of the following offer the greatest potential for enhancing shareholder wealth?

Options:

A.  

Achieving more press coverage for the company.

B.  

Creating new opportunities for employees.

C.  

Achieving greater cultural diversity.

D.  

Acquiring Intellectual Property assets.

E.  

Exploiting production synergies.

F.  

Elimination of existing competition.

Discussion 0
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