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Whichofthefollowingstatementsconcerningarightsissuearecorrect?

A、1,2and3only

B、2,3and4only

C、1,3and4only

D、1,2and4only

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答案解析：Newsharesmustfirstbeofferedtoexistingshareholderswhomayselltheirrights,inwhichcasetheshareswillbeissuedtonewinvestors.

WhichofthefollowingisNOTtrueofpeer-to-peer(P2P)lending?

A、Itcanalsobereferredtoas“debt-basedcrowdfunding”

B、Itinvolvesindividualslendingmoneytootherindividualsortosmallbusinesses

C、Itrequiresafinancialinstitutiontoactasanintermediary

D、Itisanexampleof“microfinance”

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答案解析：Peer-to-peer(P2P)lendingisamethodofdebtfinancingthatenablesindividualstolendmoneytootherindividualsorsmallbusinesseswithouttheuseofanofficialfinancialinstitutionasanintermediary.Peer-to-peerlendingcan

Whichofthefollowingstatementsconcerningcrowdfundingiscorrect?

A、Itinvolveseitherissuingsharesorloanstolargegroupofinvestors

B、Itisonlyavailabletounlistedcompanies

C、“Reward-based”crowdfundingdoesnotraiseanycashforthebusiness

D、Itisparticularlyappropriateforearlystage“seed”finance

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答案解析：Crowdfundingisthepracticeoffundingaprojectorbusinessventurebyraisingmonetarycontributionsfromalargenumberofpeople,typicallyviatheinternet.Itisoftenusedas“seed”financeattheconceptualstageofaproject.

Whichofthefollowingisanexampleofsupplychainfinance?

A、inanceraisedtoinvestinsupplychaininfrastructure

B、Takingloansfromsuppliers

C、Sellingasalesinvoicetoacustomer’sbankforimmedidatepayment

D、Issuingsharestoasupplier

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答案解析：ThisformofsupplychainfinancecanbeparticularlybeneficialtoanSMEwithapoorcreditratingwhichissupplyinggoodstoalargecompanywhichhasagoodcreditrating,asthecustomer’sbankwouldonlydeductasmallfeewhenbuyingth

Whichofthefollowingusuallydeterminestheoptimalcapitalstructureforan

A、Maximumdegreeoffinancialgearing

B、Maximumdegreeofoperatinggearing

C、Lowestweightedaveragecostofcapital

D、apitalstructureusedbycompetitors

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答案解析：IftheWACCisminimisedthenthepresentvalueofthefirm’sfutureoperatingcashflowsismaximised,therebymaximisingthevalueofthefirmandwithitshareholderwealth.

Whichofthefollowingratesismostcommonlycomparedtoaproject’sinternalrateof

A、Risk-freerate

B、ccountingRateofReturn

C、Weightedaveragecostofcapital

D、ostofequity

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答案解析：TheWACCisfrequentlyusedasthe“hurdlerate”withincapitalbudgetingdecisions(i.e.theminimumrequiredrateofreturn).InvestmentsthatprovideanIRRthatexceedstheWACCshouldaddtothevalueofthefirm.

Acompanyhasinissue9%$20nominalvaluepreferenceshares.Theircurrentmarketpriceis$40andthecompany’staxrateis30%.

A、4.5%

B、3.15%

C、9.0%

D、6.3%

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答案解析：Costofpreferenceshares=dividendyield=dividendpershare/marketprice=(9%×$20)/$40=4.5%

Whichofthefollowingisthecorrectdefinitionofawarrant?

A、Securityorcollateralprovidedfordebt

B、Sharesissuedinlieuofacashdividend

C、Restritivecovenantswrittenintodebtcontracts

D、Shareoptionsattachedtoadebtissue

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答案解析：Awarrantiswhereshareoptionsareattachedtoadebtissueinordertomakethedebtmoreattractivetopotentialinvestors.

Whichofthefollowingstatementsconcerningabonus(scrip)issueiscorrect?

A、Thenewsharesareissuedatparvalue

B、arningspersharewouldbeexpectedtorise

C、Themainpurposeofabonusissueistoraisefinance

D、Thebonussharesdonotcarryvotingrights

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答案解析：Abonusissueisacapitalisationofreserves–newsharesareissuedatparvaluebutnocashisraised.

WhichofthefollowingisprohibitedunderIslamicfinancingprinciples?

A、2only

B、1and3

C、1,2and3

D、2and3

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答案解析：Immoralactivitiessuchasgamblingandalcoholareprohibited.Debtisallowed(althoughinterestcannotbepaid)andderivativescanbeusedforhedging(butnotforspeculation).