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CIMA F3 Exam With Confidence Using Practice Dumps

Exam Code:
F3
Exam Name:
Financial Strategy
Certification:
CIMA Strategic
Vendor:
CIMA
Questions:
435
Last Updated:
Dec 10, 2025
Exam Status:
Stable
CIMA F3

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

Are you worried about passing the CIMA F3 (Financial Strategy) exam? Download the most recent CIMA F3 braindumps with answers that are 100% real. After downloading the CIMA F3 exam dumps training , you can receive 99 days of free updates, making this website one of the best options to save additional money. In order to help you prepare for the CIMA F3 exam questions and verified answers by IT certified experts, CertsTopics has put together a complete collection of dumps questions and answers. To help you prepare and pass the CIMA F3 exam on your first attempt, we have compiled actual exam questions and their answers. 

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Financial Strategy Questions and Answers

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Question 1

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?

Options:

A.

Not recognised in 20X3 as the forward contract is not settled until after the year end.

B.

Not recognised in 20X3 as the gain will be offset by a loss on the hedged transaction.

C.

A $10,000 profit will be recognised within the Income Statement.

D.

A $10,000 profit will be recognised within other comprehensive income.

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Question 2

Company A plans to acquire Company B, an unlisted company which has been in business for 3 years.

It has incurred losses in its first 3 years but is expected to become highly profitable in the near future.

No listed companies in the country operate the same business field as Company B, a unique new high-risk business process.

The future success of the process and hence the future growth rate in earnings and dividends is difficult to determine.

Company A is assessing the validity of using the dividend growth method to value Company B.

 Which THREE of the following are weaknesses of using the dividend growth model to value an unlisted company such as Company HHG?

Options:

A.

The company has been unprofitable to date and hence, there is no established dividend payment pattern.

B.

The future projected dividend stream is used as the basis for the valuation.

C.

The future growth rate in earnings and dividends will be difficult to accurately determine. 

D.

The dividend growth model does not take the time value of money into consideration.

E.

The cost of capital will be difficult to estimate. 

Question 3

Company WWW is identical in all operating and risk characteristics to Company ZZZ. but their capital structures differ. Company WWW and Company ZZZ both pay corporate income tax at 20%

Company WWW has a gearing ratio (debt: equity) of 1:3 Its pre-tax cost of debt is 6%.

Company ZZZ Is all-equity financed. Its cost of equity is 15%

What is the cost of equity tor Company WWW?

Options:

A.

17.0%

B.

18.0%

C.

17.4%

D.

17.7%

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