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Exam F3 All Questions
Exam F3 All Questions

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CIMA Strategic F3 Question # 102 Topic 11 Discussion

F3 Exam Topic 11 Question 102 Discussion:
Question #: 102
Topic #: 11

When valuing an unlisted company, a P/E ratio for a similar listed company may be used but adjustments to the P/E ratio may be necessary.

 

Which THREE of the following factors would justify a reduction in the proxy p/e ratio before use? 


A.

The relative lack of marketability of unlisted company shares.


B.

A lower level of scrutiny and regulation for unlisted companies.


C.

Unlisted companies being generally smaller and less established.


D.

Control premium not being included within the proxy p/e ratio used.


E.

The forecast earnings growth being relatively higher in the unlisted company.


F.

A profit item within the unlisted company's latest earnings which will not reoccur.


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