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CIMA Advanced Financial Reporting Sample Questions:

1. 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.
%

2. RS has issued an instrument with a nominal value of $1 million, at a discount of 2.5%, and a coupon rate of 6%. The terms of the issue are that the instrument must either be redeemed at par, at the option of the holder, in three years' time, or alternatively converted into equity shares in RS.
The characteristics of this instrument taken as a whole indicates that it would be classified as which of the following?

A) Discounted instrument
B) Equity instrument
C) Debt instrument
D) Compound instrument

3. Which of the following are limitations of financial statement figures for ratio analysis? Select the ALL that apply.

A) Provide only summarised information
B) Only provides historic data
C) Only provides financial information
D) Limited information to identify trends over time
E) Contains complicated information that needs to be summarised
F) Only provides forecast data

4. JK is seeking to raise new finance through a rights issue of equity shares.
Which THREE of the following statements are correct?

A) Shareholders must pay the full market price for shares offered in a rights issue.
B) Shareholders' entitlement to rights may be sold on their behalf.
C) The administration costs associated with a rights issue are higher than those for an initial public offering.
D) Entities have the opportunity to underwrite a rights issue.
E) An alternative name for a rights issue is a scrip issue of shares.
F) A rights issue will dilute an existing shareholder's control of the entity if they do not take up their rights.

5. KL sells luxury leather handbags and has 3 stores in exclusive shopping areas. Following years of static revenues and margins, in August 20X6 KL opened a fourth store at a busy airport terminal which is proving to be successful.
The revenue and gross profit of KL for the years ended 31 March 20X7 and 20X6 are as follows:

Which of the following would be a contributing factor to the movement in the gross profit margin of KL?

A) KL locating a new supplier prepared to supply handbags at a cheaper price.
B) A worldwide shortage of leather resulting in increased prices from suppliers.
C) KL locating a new supplier closer to the warehouse, reducing distribution costs.
D) The opportunity to sell handbags in the airport store at a premium price.

Solutions: