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Download F3 Financial Strategy Exam Dumps
NEW QUESTION # 49
On 31 October 20X3:
* A company expected to agree a foreign currency transaction in January 20X4 for settlement on 31 March 20X4.
* The company hedged the currency risk using a forward contract at nil cost for settlement on 31 March 20X4.
* The transaction was correctly treated as a cash flow hedge in accordance with IAS 39 Financial Instruments: Recognition and Measurement.
On 31 December 20X3, the financial year end, the fair value of the forward contract was $10,000 (asset).
How should the increase in the fair value of the forward contract be treated within the financial statements for the year ended 31 December 20X3?
- A. Not recognised in 20X3 as the gain will be offset by a loss on the hedged transaction.
- B. A $10,000 profit will be recognised within other comprehensive income.
- C. A $10,000 profit will be recognised within the Income Statement.
- D. Not recognised in 20X3 as the forward contract is not settled until after the year end.
NEW QUESTION # 50
Company P is a large unlisted food-processing company.
Its current profit before interest and taxation is $4 million, which it expects to be maintainable in the future.
It has a $10 million long-term loan on which it pays interest of 10%.
Corporate tax is paid at the rate of 20%.
The following information on P/E multiples is available:
Which of the following is the best indication of the equity value of Company P?
- A. $80 million
- B. $40 million
- C. $48 million
- D. $24 million
NEW QUESTION # 51
Company A, a listed company, plans to acquire Company T, which is also listed.
Additional information is:
* Company A has 100 million shares in issue, with market price currently at $8.00 per share.
* Company T has 90 million shares in issue,. with market price currently at $5.00 each share.
* Synergies valued at $60 million are expected to arise from the acquisition.
* The terms of the offer will be 2 shares in A for 3 shares in B.
Assuming the offer is accepted and the synergies are realised, what should the post-acquisition price of each of Company A's shares be?
Give your answer to two decimal places.
$ ? .
NEW QUESTION # 52
Providers of debt finance often insist on covenants being entered into when providing debt finance for companies.
Agreement and adherence to the specific covenants is often a condition of the loan provided by the lender.
Which THREE of the following statements are true in respect of covenants?
- A. Covenants are entered into to impose financial discipline on the company.
- B. Covenants enable the lender to demand immediate repayment or to renegotiate terms if it is breached.
- C. Covenants are entered into to give the lender added protection on the loan extended to the company.
- D. Covenants are entered into to penalise the company.
- E. Covenants are entered into to eliminate the tax liability of the company.
NEW QUESTION # 53
A UK company enters into a 5 year borrowing with bank P at a floating rate of GBP Libor plus 3%
It simultaneously enters into an interest rate swap with bank Q at 4.5% fixed against GBP Libor plus 1.5%
What is the hedged borrowing rate, taking the borrowing and swap into account?
Give your answer to 1 decimal place.
- A. 7.5%
- B. 6.5%
NEW QUESTION # 54