[jyacca]

Q1
(A) why acquisition fail and how to ensure acquisition do not fail.
(B)(i) estimate Dharma co current value and estimate additional value created from the acquisition.
(Ii) estimate number of share exchange for the share exchange offer method.
(iii) calculate percentage gain for the cash and share exchange method
(iv) discuss the shareholders reaction and state assumption
(v) estimate cash available from operations to fund cash payment method
(vi) impact of reduction of dividend

Q2
(A) calculate the bond value when AA and when BBB
(B) Reasons credit rating was downgraded by credit agency
(C) impact of the downgrade in credit rating on the ability to raise finance

Q3
(A) investment appraisal and assumptions
(B) drawbacks of 2 transfer pricing method – 40% contribution and at cost

Q4
(A) 3 interest hedge method
(B) ???
(C) ???

[jyacca]

Piecemeal acquisition (SFP)
Disposal from associate to equity accounting
Bond (sale and buyback option)
Benefit plan
PPE cost and dismantling cost for asset under finance lease
Financing arrangement (recourse and non recourse)
Ethics

Share option (share based payment)
Translation of loan and retail division
Flood damaging warehouse and insurance
(IAS 16/ias36/ias10/ias37)

Manufacturing unit and listening of sales and marketing, contingent consideration recognised as a finance income

Intangible asset (does legal cost of 600k constitute part of the asset cost) and changes in equity (want to purchase remaining 10% of the 90% owned subsi)

Deffered tax asset and the unutilised tax losses
They give some taxable temporary difference and expect future even more losses.

Q4 is something bout conceptual framework

I might be wrong, I’m not sure

[jyacca]

Piecemeal acquisition (SFP)
Disposal from associate to equity accounting
Bond (sale and buyback option)
Benefit plan
PPE cost and dismantling cost for asset under finance lease
Financing arrangement (recourse and non recourse)
Ethics

Share option (share based payment)
Translation of loan and retail division
Flood damaging warehouse and insurance
(IAS 16/ias36/ias10/ias37)

Manufacturing unit and listening of sales and marketing, contingent consideration recognised as a finance income

Intangible asset (does legal cost of 600k constitute part of the asset cost) and changes in equity (want to purchase remaining 10% of the 90% owned subsi)

Deffered tax asset and the unutilised tax losses
They give some taxable temporary difference and expect future even more losses.

Correct me if I’m wrong… I’m not sure

[Author]

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