Sunday, 31 May 2015

Cima F2 Exam Question No 15

Question No 15:

What is the role of advisors in a share issue?

Investment banks usually take the lead role in share issues and will advise on:
• the appointment of other specialists (e.g. lawyers)
• stock exchange requirements
• forms of any new capital to be made available
• the number of shares to be issued and the issue price
• arrangements for underwriting
• publishing the offer.

Sunday, 24 May 2015

Cima F2 Exam Question No 14

Question No 14:

What are the two important capital markets in the UK?

The full Stock Exchange - a market for larger companies. Entry costs are high and scrutiny is very high for companies listed on the 'full list', but the profile of a Stock Exchange listed company's shares is very high, so the shares are extremely marketable.
• The Alternative Investment Market (AIM) - a market for smaller companies, with lower associated costs and less stringent entry criteria.

Sunday, 17 May 2015

Cima F2 Exam Question No 13

Question No 13:

What are the A stock exchange listing Disadvantages of a listing?

• Costly for a small entity (flotation, underwriting costs, etc.)
• Making enough shares available to allow a market, and hence loss of at least some control of the original owners.
• Reporting requirements are more onerous.
• Stock exchange rules for obtaining a quotation can be stringent

Sunday, 10 May 2015

Cima F2 Exam Question No 12

Question No 12:

What are the A stock exchange listing Advantages of a listing?

Once listed, the market will provide a more accurate valuation of the entity than had been previously possible.
Realisation of paper profits, and mechanism for buying and selling shares in the future at will.
Raise profile of entity, which may have an impact on revenues, credibility with suppliers and long-term providers of finance.
Raise capital for future investment.
Makes employee share schemes more accessible.

Sunday, 3 May 2015

Cima F2 Exam Question No 11

Question No 11:

A stock exchange listing

When an entity obtains a listing (or quotation) for its shares on a stock exchange this is referred to as a flotation or an Initial Public Offering (IPO).