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CIMA Advanced Financial Reporting Sample Questions:

1. FG has a weighted average cost of capital of 12% based on its existing:
* level of gearing of 30% (measured as debt/(debt + equity)); and
* business operations.
This would be used as an appropriate discount factor to assess which of the following significant projects?

A) A project in an industry in which FG does not currently operate, funded wholly by equity.
B) A project to extend FG's existing operations, funded wholly by debt.
C) A project to extend FG's existing operations, funded 30% with debt and 70% with equity.
D) A project in an industry in which FG does not currently operate, funded 30% with debt and 70% with equity.

2. FGH plans to issue a large number of shares to the public via an IPO.
It is considering either an offer for sale at a fixed price or an offer for sale by tender.
Which of the following would be an advantage to FGH of using the offer for sale by tender compared to the fixed price offer?

A) There is potential for reaching a higher share price thus maximising capital raised.
B) The shares will be sold to different investors at differing values thus maximising the capital raised.
C) Tenders are more attractive to less sophisticated investors thus maximising potential investment.
D) There would be more certainty over the issue price of the shares.

3. An investor owns 75 shares values at $1.50 each. If the shares increase in value to $1.75, how much money will the investor have made through this capital gain?

A) $26.25
B) $15
C) $131.25
D) $112.50
E) $18.75
F) $187.50

4. Which THREE of the following statements about preference shares are true?

A) Preference shareholders rank below the equity shareholders in a winding up.
B) The characteristics of preference shares are closer to debt than equity.
C) Preference shareholders receive their dividend entitlement before the equity shareholders.
D) Unlike ordinary shares, preference shares may be cumulative.
E) Preference shares cannot be issued as redeemable shares.
F) For an investor, preference shares carry more risk than ordinary shares.

5. When establishing a group structure, which of the following factors need to be considered: Select ALL that apply.

A) Intra-group investments
B) Goodwill
C) Whether control has been established
D) Non-controlling interests
E) The percentage ownership
F) The date of acquisition
G) Whether control is direct or indirect

Solutions: