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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. MNO is listed on its local stock exchange. It has a high level of gearing compared to the industry average as a result of rapid expansion funded by debt. The directors of MNO would like to reduce the level of gearing by raising equity to fund the next expansion project. The directors are considering whether to use a placing of new shares or a rights issue.
Which of the following statements is true?

A) The directors must use a placing before offering the rights issue to existing shareholders.
B) A rights issue would not need to be underwritten because the risk of the shares not being taken up is small compared to a placing.
C) The administration costs associated with a placing are usually more expensive than a rights issue because less investors are involved.
D) A placing will increase the proportion of the total number of MNO's shares held by large investors.

2. KL issued $100,000 of 6% convertible debentures at par on 1 January 20X7. These debentures are redeemable at par or can be converted into 5 shares for each $100 of nominal value of debentures on
31 December 20X9.
The share price on 1 January 20X7 is $18 a share. The share price is expected to grow at a rate of 7% a year.
The expected redemption value for each $100 nominal value of debentures on the date of conversion is:

A) $110.25
B) $90.00
C) $103.04
D) $100.00

3. An entity undertakes an issue of new debt which has the effect of reducing the entity's weighted average cost of capital (WACC).
Which of the following would best explain why the WACC will have fallen?

A) The new debt is being used to replace existing debt that had the same cost.
B) The entity was 100% equity financed prior to the issue of the debt.
C) The risk to the shareholders has reduced leading to a fall in the cost of equity.
D) The new debt is being used to replace existing debt that had a lower cost.

4. On 1 January 20X6 AB, a listed entity, had 10,000,000 $1 ordinary shares in issue. On 1 April 20X6 AB issued 3,000,000 $1 ordinary shares at their full market price. AB's profit was reported as $1,100,000 after charging corporate income tax of $500,000.
Place the correct values for profit and weighted average number of shares in the boxes below that will be used to calculate AB's earnings per share for the year to 31 December 20X6.

5. F has profit before interest and tax of $400,000 for the year to 30 June 20X4.
Extracts from F's statement of financial position at 30 June 20X4 are as follows:

Calculate the gearing (debt:equity) ratio at 30 June 20X4.
Give your answer to the nearest whole percentage.
? %

Solutions: