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CIMA F3 exam is an advanced level exam that covers a wide range of topics such as financial strategy formulation, risk management, investment decisions, and financial instruments. CIMAPRA19-F03-1 exam is intended to help candidates develop the skills necessary to evaluate financial information, identify key business drivers, and develop strategies to improve financial performance. CIMAPRA19-F03-1 Exam is also designed to assess the candidate's ability to interpret financial statements and use them to make informed business decisions.
Test CIMAPRA19-F03-1 Testking, Latest CIMAPRA19-F03-1 Test PrepThere are many ways to help you prepare for your CIMA CIMAPRA19-F03-1 exam. ITdumpsfree provide a reliable training tools to help you prepare for your CIMA CIMAPRA19-F03-1 exam certification. The ITdumpsfree CIMA CIMAPRA19-F03-1 Exam Materials are including test questions and answers. Our materials are very good sofeware that through the practice test. Our materials will meet all of theIT certifications. CIMA F3 Financial Strategy Sample Questions (Q313-Q318):NEW QUESTION # 313
The directors of the following four entities have been discussing dividend policy:
Which of these four entities is most likely to have a residual dividend policy?
A. A
B. B
C. C
D. D
Answer: B
NEW QUESTION # 314
A company currently has a 5.25% fixed rate loan but it wishes to change the interest style of the loan to variable by using an interest rate swap directly with the bank.
The bank has quoted the following swap rate:
* 4.50% - 455% in exchange for Libor
Libor is currently 4%.
If the company enters into the swap and Libor remains at 4%. what will the company's interest cost be?
A. 5.25%
B. 4.75%
C. 4.00%
D. 4.70%
Answer: C
NEW QUESTION # 315
A company plans to cut its dividend but is concerned that the share price will fall.
This demonstrates the _____________ Answer:
Explanation:
effect
ACutting a dividend is often interpreted by investors as management signalling weaker future prospects, so they may mark the share price down. The concern that a dividend cut will reduce the share price reflects the signalling effect of dividends.
NEW QUESTION # 316
A listed company in a high technology industry has decided to value its intellectual capital using the Calculated Intangible Value method (CIV).
Relevant data for the company:
* Pays corporate income tax at 30%
* Cost of equity is 9%, pre-tax cost of debt is 7% and the WACC is 8%
* The value spread has been calculated as $26 million
Calculate the CIV for the company.
A. 228 million
B. 289 million
C. 325 million
D. 531 million
Answer: A
Explanation:
Under the Calculated Intangible Value (CIV) method, the idea is that intangibles (intellectual capital) explain the firm's ability to earn excess returns over what would be expected from its tangible assets alone.
The value spread of $26m represents pre-tax excess earnings. CIV capitalises the after-tax excess earnings at the firm's WACC:
Adjust value spread for tax (30%):
After-tax value spread=26¡Á(1#0.30)=26¡Á0.70=18.2 m ext{After-tax value spread} = 26 imes (1 - 0.30) = 26
imes 0.70 = 18.2 ext{ m}After-tax value spread=26¡Á(1#0.30)=26¡Á0.70=18.2 m Capitalise using WACC (8%):
CIV=18.20.08=227.5 m#228 m ext{CIV} = rac{18.2}{0.08} = 227.5 ext{ m} approx 228 ext{ m} CIV=0.0818.2=227.5 m#228 m So the calculated intangible value (intellectual capital) of the company is $228 million, which matches Option
A).
NEW QUESTION # 317
The International Integrated Reporting Council (IIRC) was formed in August 2010 and brings together a cross-section of representatives from a wide variety of business sectors.
The primary purpose of the IIRC's framework is to help enable an organsation to communicate how it:
A. minimises the environmental impact of its business processes.
B. contributes positively to the economic well being of the environment in which it operates.
C. creates value in the short, medium and long term.
D. ensures that the conflicting needs of different stakeholder groups are met in an optimal manner.
Answer: C
NEW QUESTION # 318
......
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