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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. JKL measure gearing as debt:equity, based on book values. At 31 December 20X5 the ratio is 2:3 and JKL would like this to be 2:5.
Which of the following transactions individually would achieve this?

A) Repayment of a 6 year term loan with the issue of 5 year redeemable debentures.
B) Revaluation of investment property to an increased fair value.
C) Issue of redeemable preference shares at par.
D) Bonus issue from the share premium account.

2. Which TWO of the following are true for an entity raising equity finance using a rights issue rather than a placing of equity shares to new investors?

A) The cost of underwriting will be lower because the risk of the issue is lower.
B) The voting rights of existing shareholders will be unaffected if the shareholders take up their rights.
C) The shares will sell at a higher price and therefore generate more funds.
D) The administration is more complex and therefore likely to be more costly.
E) The issue will widen the base of shareholders if all shareholders take up their rights.

3. ST acquired 80% of the equity shares of AB on 1 January 20X7. AB acquired 60% of the equity shares of UV on 1 January 20X8. Profit for the year ended 31 December 20X9 for AB is $160,000 and for UV is
$100,000.
Calculate the non-controlling interest figure to be included within ST's consolidated statement of profit or loss for the year ended 31 December 20X9.
Give your answer to the nearest whole number in $000s.
$ ?

4. EF has redeemable 10% bonds which are currently trading at $94.00 for each $100 of nominal value. The bonds can be redeemed at par in five years' time. The corporate income tax rate is 22%.
The present value of the cash flows associated with $100 nominal value of these bonds at a discount rate of 7% is $9.28.
Calculate the post tax cost of debt.
Give your answer as a percentage to one decimal place.
%

5. GH is seeking to finance a substantial new project that is guaranteed to enhance the profitability of the entity. Its key determinants in deciding upon the best source of finance are to balance the following requirements:
1) to minimise the costs of issue of the finance;
2) to avoid the need to find cash to repay the source of finance; and
3) to ensure that the long-term gearing level does not increase.
Which of the following financing options best meets these requirements?

A) Convertible loan stocks
B) A term loan
C) Redeemable preference shares
D) Initial public offering of ordinary shares

Solutions: