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CIMA F3 Exam With Confidence Using Practice Dumps

Exam Code:
F3
Exam Name:
Financial Strategy
Certification:
Vendor:
Questions:
393
Last Updated:
Apr 13, 2026
Exam Status:
Stable
CIMA F3

F3: CIMA Strategic Exam 2025 Study Guide Pdf and Test Engine

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Financial Strategy Questions and Answers

Question 1

Integrated reporting is designed to make visible the capitals on which the organisation depends, and how the organisation uses those capitals to create value in the short, medium and long term

Which THREE of the following capitals are specifically identified in the Integrated Reporting Framework?

Options:

A.

Manufactured

B.

Research and Development

C.

Community

D.

Human

E.

Financial

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Question 2

A company raised fixed rate bank finance together with an interest rate swap for the same term and same principal value to pay floating receive fixed rate interest on an annual basis.

 

Which THREE of the following statements are correct?

Options:

A.

The company has effectively obtained floating rate debt.

B.

On the first day of this arrangement, the company receives the principal borrowed from the bank and pays this across to the swap counterparty.

C.

LIBID (London Interbank Bid Rate) is normally used as the reference rate for determining interest due under the swap.

D.

Under the swap, interest is exchanged every year.

E.

The swap contract is normally a contract between a company and a bank.

Question 3

A company has two divisions.

A is the manufacturing division and supplies only to B, the retail division.

The Board of Directors has been approached by another company to acquire Division B as part of their retail expansion programme.

Division A will continue to supply to Division B as a retail customer as well as source and supply to other retail customers.

Which is the main risk faced by the company based on the above proposal?

Options:

A.

Suppliers to Division A will be opposed to the divestment and stop the acquisition.

B.

The level of quality of the product will not be maintained by the acquired company.

C.

Division A's going concern is highly dependent on its relationship with Division B as a retail customer.

D.

Shareholders will be opposed to the divestment and stop the acquisition.