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CIMA F3 Financial Strategy Sample Questions (Q357-Q362):

NEW QUESTION # 357
Company A plans to diversify by a cash acquisition of Company B an unlisted company in another country (Country B) which operates in a different industrial sector Company A already manufactures its product in Country B and has a loan denominated in Country B's currency Company A regularly suffers foreign exchange losses due to volatility in the exchange rate between the two countries' currencies in recent years.
Which THREE of the following appear to be be valid justifications of this diversification decision?

A. The diversification will give Company A protection from political risk
B. The diversification will give Company A greater protection from transaction risk.
C. The diversification will enable Company A to enjoy production scale economies
D. The diversification into another product market will lower business risk
E. The diversification will give Company A greater protection from translation risk

Answer: B,D,E

Explanation:
B). Diversification into another product market will lower business risk Diversifying into a different sector can reduce unsystematic (business-specific) risk, as cash flows from different industries may be less correlated.
C). Greater protection from transaction risk
Company A already has B$ exposures (manufacturing and a B$ loan). Acquiring Company B, which operates and earns in B$, can provide B$ inflows that help naturally hedge B$ outflows, reducing transaction risk.
D). Greater protection from translation risk
The acquisition adds net assets in B$, which can act as a balance sheet hedge against existing B$ liabilities (such as the B$ loan). On consolidation, this can reduce the volatility of reported equity due to exchange rate movements, i.e. translation risk.
Option A is weak: political risk in Country B is not reduced by owning more assets there. E is doubtful because Company B is in a different industrial sector, so classic production scale economies are unlikely to be a primary justification.

NEW QUESTION # 358
A company based in Country D, whose currency is the D$, has an objective of maintaining an operating profit margin of at least 10% each year.
Relevant data:
* The company makes sales to Country E whose currency is the E$. It also makes sales to Country F whose currency is the F$.
* All purchases are from Country G whose currency is the G$.
* The settlement of all transactions is in the currency of the customer or supplier.
Which of the following changes would be most likely to help the company achieve its objective?

A. The D$ strengthens against the G$ over time.
B. The D$ strengthens against the E$ over time.
C. The D$ weakens against the G$ over time.
D. The F$ weakens against the D$ over time.

Answer: A

Explanation:
Revenues are in E$ and F$, costs are in G$, and reporting currency is D$.
If the D$ strengthens against G$ (option C), then G$ costs translate into fewer D$, so reported costs fall and operating profit margin improves.
A stronger D$ against E$ or F$ (A or B) reduces the D$ value of sales, hurting margins.
A weaker D$ against G$ (D) makes G$-denominated costs more expensive in D$, also hurting margins.
So the change that most helps maintain/improve margin is C.

NEW QUESTION # 359
Which of the following would be a reason for a company to adopt a low dividend pay-out policy?

A. A lack of investment opportunities
B. A lack of alternative sources of finance
C. Using dividends to give a signal to the stock market
D. High profitability

Answer: C

NEW QUESTION # 360
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:

The venture capitalists have stated that they expect a minimum return on their equity investment of 30% 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?

A. $155.14 million
B. $120 14 million
C. $111 39 million
D. $146 39 million

Answer: C

NEW QUESTION # 361
A company enters into a floating rate borrowing with interest due every 12 months over the five year life of the borrowing.
At the same time, the company arranges an interest rate swap to swap the interest profile on the borrowing from floating to fixed rate.
These transactions are designated as a hedge for hedge accounting purposes under IAS 39 Financial Instruments: Recognition and Measurement.
Assuming the hedge is considered to be effective, how would the swap be accounted for 12 months later?

A. The swap would be shown at fair value the statement of financial position and the change in value posted to other comprehensive income.
B. The swap would be shown at nominal value in the statement of financial position and the change in value posted to other comprehensive income.
C. The swap would be shown at fair value the statement of financial position and the change in value posted to profit or loss.
D. The swap would be shown at nominal value in the statement of financial position and the change in value posted to profit or loss.

Answer: A

NEW QUESTION # 362
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