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CIMA


CIMAPRA19-F03-1-ENG


F3 Financial Strategy


https://killexams.com/pass4sure/exam-detail/CIMAPRA19-F03-1-ENG

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Question: 70


A company’s main objective is to achieve an average growth in dividends of 10% a year. In the most recent financial year:

Sales are expected to grow at 8% a year over the next 5 years. Costs are expected to grow at 5% a year over the next 5 years.

What is the minimum dividend payout ratio in 5 years’ time that would allow the company to achieve its objective? A . 21.7%

B . 30.0%

C . 27.5%

D . 22.5%




Answer: A




Question: 71


A company has in a 5% corporate bond in issue on which there are two loan covenants.



Which of the following changes would be most likely to help the company achieve its objective? A . The D$ strengthens against the E$ over time.

B . The F$ weakens against the D$ over time.

C . The D$ strengthens against the G$ over time. D . The D$ weakens against the G$ over time.




Answer: C




Question: 79


Company A plans to acquire Company B, an unlisted company which has been in business for 3 years. It has incurred losses in its first 3 years but is expected to become highly profitable in the near future.

No listed companies in the country operate the same business field as Company B, a unique new high-risk business

process.


The future success of the process and hence the future growth rate in earnings and dividends is difficult to determine. Company A is assessing the validity of using the dividend growth method to value Company B.

Which THREE of the following are weaknesses of using the dividend growth model to value an unlisted company such as Company B?

A . The company has been unprofitable to date and hence, there is no established dividend payment pattern. B . The future projected dividend stream is used as the basis for the valuation.

C . The future growth rate in earnings and dividends will be difficult to accurately determine. D . The dividend growth model does not take the time value of money into consideration.

E . The cost of capital will be difficult to estimate.




Answer: A,C,E




Question: 80


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? A . Undertaking a rights issue of equity to repay some of its debt.

B . Refinancing to replace some of its short term debt with long term debt. C . Increasing the level of dividend to return more cash to shareholders.

D . Using retained cash to undertake a buyback of some of its equity.




Answer: A


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