1
Q
Which variable wont impact ROCE?
Interest/Debt/Equity/Sales
A
Interest
Because ROCE is calculated as:
EBIT/Total Capital Employed
Change in interest wont impact EBIT
2
Q
Gearing Ratio
A
Debt / Equity
3
Q
Compute Gearing Ratio
Equity - 150k Reserves - 237k Debentures - 200k Provision - 30k Cash - 20k
A
Debt / Equity
200k / (150k + 237k)
51.67%
4
Q
Interest Coverage
A
EBIT / Interest Payable
5
Q
Dividend Yield
A
Dividend per share / Market price per share
6
Q
Dividend cover
A
Profit after tax / Dividend payable
CIMA - F2
flashcards
Decks in class (23)
# Cards
-
Chapter 5 - SOFP Pt 29
-
Chapter 19 - Provisions7
-
Chapter 8 - Group Accounts Associates17
-
Chapter 9 - Joint Arrangements10
-
Chapter 10 - Vertical Complex Groups20
-
Chapter 11 - Mixed Groups7
-
Chapter 12 - Piecemeal Acquisitions16
-
Chapter 13 - Disposals & Reorganisations15
-
Chapter 14 - Foreign Currency28
-
Chapter 15 - Statement Of Cash Flows14
-
Chapter 16 - Group Cash Flow Statement14
-
Chapter 26 - EPS32
-
Chapter 3 - Cost Of Capital14
-
Chapter 21 - Leases26
-
Chapter 18 - Revenue13
-
Chapter 28 - Segmental Analysis7
-
Chapter 27 - Related Parties10
-
Chapter 22 - Deferred Taxes5
-
Chapter 27 - Ratio Analysis6
-
Chapter 13 - IFRS 3 Business Combinations5
-
Chapter 23 - Financial Instruments 136
-
Chapter 24 - Financial Instruments 23
-
Chapter 1 - Share Capital8
