Question Tag: Debentures

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  • 15 Marks

FA – Nov 2011 – L1 – SB – Q5 – Accounting Treatment for Bad and Doubtful Debts

This question asks for the valuation and reporting of debentures on the balance sheet.

On 1 July 2010, Union Conglomerate Ltd issued 20,000 8% Debentures at N97.50. The security is redeemable in five years’ time. The interest on the Debentures is payable bi-annually on 30 June and 31 December. On 31 December 2010, the Company’s year-end date, the Debentures were quoted on the Nigerian Stock Exchange for N96.00.

The company accountant has suggested each of the following as possible valuation bases for reporting the Debentures liability on the Balance Sheet as at 31 December 2010:
(i) Face value of the Debentures.
(ii) Face value of the Debenture plus interest payment for five years.
(iii) Market value on the Balance Sheet as at the year end.

Required:
(a) Determine the face value of the Debentures and the proceeds accruing to the company. (2 marks)
(b) Determine the amount and explain the nature of the differences between the face value and the market value of the Debentures on 1 July 2010. (4 marks)
(c) Distinguish between nominal and effective rates of interest. (3 marks)
(d) Determine the nominal interest payable on the Debentures for the year ended 31 December 2010. (2 marks)
(e) State arguments for or against each of the suggested alternatives for reporting the Debentures liability on the Balance Sheet as at 31 December 2010. (4 marks)

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  • 1 Marks

BMF – Nov 2014 – L1 – SA – Q7 – Basics of Business Finance and Financial Markets

Identifies the component not part of the financial structure of a firm.

The financial structure of a firm is made up of the following components EXCEPT:

A. Ordinary shares
B. Preference shares
C. Debentures
D. Undistributed profits
E. Dividends

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  • 20 Marks

BL – May 2018 – L1 – SB – Q3 – Company Law

Discuss the tests for insolvency, types of debentures, and implications of misuse of company resources by a secretary.

a. There are various tests of determining if a company is insolvent.
Required:
List and explain briefly THREE of these tests specified by the Companies and Allied Matters Act (CAMA 1990). (6 Marks)

b. Company indebtedness could be by way of debentures.
Required:
State THREE types of debentures. (3 Marks)

c. Adex Plc employed ‘A’ as a Company Secretary. ‘A’ hired luxury cars from Bee Enterprises, giving the impression that they were for the use of Adex Plc, but he used the cars for his own purpose. Bee Enterprises has sued Adex Plc.
Required:
(i) Advise Adex Plc. (5 Marks)
(ii) Assuming that the Board of Directors of Adex Plc intends to remove ‘A’ as the Company Secretary, state THREE matters which the notice of removal must contain. (3 Marks)

d. By S.401 of CAMA, the legal way to terminate the life of a company is by winding up.
Required:
State THREE ways by which a company may be wound up. (3 Marks)

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  • 20 Marks

FR – Nov 2017 – L2 – Q3 – Financial Statements Correction

Adjust the draft statement of financial position and profit figures for Okushe Ltd considering the necessary corrections and revaluations.

Okushe Ltd is a listed textile manufacturing company that prepared the following draft statement of financial position as at 31 October 2017. On subsequent examination of the books and records, the Finance Director prepared a list of issues that may require amendments to the draft statement presented.

Okushe Ltd Statement of Financial Position as at 31 October 2017

GH¢000
Non-current assets
Property, Plant & Equipment 1,020,000
Intangible assets 100,000
Equity investments 360,000
Total non-current assets 1,480,000
Current assets
Inventory 65,000
Trade receivables 130,000
Cash & bank 30,000
Total current assets 225,000
Total assets 1,705,000
Equity
Equity share capital 580,000
Retained Earnings:
– Balance 1 November 2016 375,000
– Profit for year 95,000
– Dividend declared (30,000)
Total Retained Earnings 440,000
Other components of equity:
– Balance 1 November 2016 128,000
– Other comprehensive income for the year 35,000
Total other components of equity 163,000
Total equity 1,183,000
Non-current liabilities
Finance lease obligations 175,000
5% debenture 2021 150,000
Total non-current liabilities 325,000
Current liabilities
Trade payables 95,000
Finance lease obligations 35,000
Provision for warranty claim 12,000
Corporation tax due 25,000
Final dividend due 30,000
Total current liabilities 197,000
Total equity & liabilities 1,705,000

The following notes are relevant:

  1. Property, Plant and Equipment (PPE):
    • The property carried at GH¢130 million was revalued to GH¢110 million on 31 October 2017. This revaluation has not been accounted for. The revaluation reserve (included in other components of equity) had a balance of GH¢12 million due to previous revaluations of this property.
    • A sale agreement was entered during October 2017 to sell some plant with a carrying value of GH¢45 million for an agreed price of GH¢39 million. No cash has been received, as a 30-day credit period was agreed with the purchaser. No entry has been made for this transaction.
  2. Equity Investments:
    • The fair value of equity investments as at 31 October 2017 was GH¢380 million, which has not yet been incorporated into the financial statements. Okushe has decided to take all fair value gains and losses on equity investments to “other comprehensive income” as permitted by IFRS 9 – Financial Instruments.
  3. 5% Debenture:
    • The 5% debenture was issued on 1 November 2016 for cash proceeds of GH¢150 million and was correctly recorded. The effective rate of interest to maturity was 6.5%. The only other entry made in respect of the debenture was the payment of GH¢7.5 million interest on 31 October 2017.
  4. Warranty Provision:
    • The company offers a 12-month warranty on all goods sold. A provision is maintained for the expected cost of honoring this warranty, which has not been updated as at 31 October 2017. 40,000 units of its product were sold during the year, all qualifying for warranty. It expects 10% will need minor repairs at an average cost of GH¢500 each, and 3% will need major repairs at a cost of GH¢10,000 each.

Required:

a) Prepare a schedule showing any corrections required to the profit and other comprehensive income for the year. (8 marks)

b) Redraft the Statement of Financial Position at 31 October 2017, considering the above adjustments. (12 marks)

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  • 4 Marks

AFM – May 2016 – L3 – Q2c – Sources of finance and cost of capital, Theories of capital structure

Calculate the cost of debt after tax for a discounted debenture issued by Brown Limited.

c) Ten years ago, Brown Limited issued GH¢2.5 million of 6% discounted debentures at GH¢98 per 100 nominal. The debentures are redeemable in 5 years from now at GH¢2 premium over nominal value. They are currently quoted at GH¢80 per debenture ex-interest. Brown Limited pays corporate tax at the rate of 30%.

You are required to calculate the cost of debt after tax.

(4 marks)

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  • 10 Marks

BCL – Apr 2022 – L1 – Q3b – Types of capital and the financing of companies

Suggest financing methods for AirQuick Ghana office and explain advantages and disadvantages of each method.

b) AirQuick is one of the world’s leading aerospace companies. AirQuick and the Ghana Civil Aviation Authority have conducted a feasibility study in Ghana with the intent of setting up a subsidiary in Ghana. The study which ran for two years has been concluded and a new subsidiary office of AirQuick has just been established in Ghana to serve the West African hub. You have been given a two-year contract in the legal department.

Required:

i) As a business law expert, you have been asked to suggest TWO (2) ways to finance or sustain the activities of the AirQuick Ghana office. (6 marks)

ii) Explain ONE (1) advantage and ONE (1) disadvantage of each financing source identified in i) above. (4 marks)

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  • 16 Marks

BCL – May 2018 – L1 – Q6b – Types of Capital and the Financing of Companies

Define a debenture and explain when a receiver/manager is appointed.

b)
i) Define a debenture. (2 marks)

ii) State the time when a debenture holder on a floating charge will deem it necessary to apply to the court for the appointment of a receiver/manager.

(4 marks)

iii) At what time will an annual general meeting of a company limited by shares be dispensed with in any year? (2 marks)

iv) State FOUR persons who qualify to receive notices of general meetings in a company limited by shares. (8 marks)

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  • 4 Marks

BCL – July 2023 – L1 – Q5a – Types of Capital and the Financing of Companies

Explain the concepts of bonds and debentures as investment vehicles.

Yao Tsito has been paid his end of service benefit after retiring. He plans to invest the benefits in bonds and debentures.

Required:

Explain the following:

  • Bond (2 marks)
  • Debenture (2 marks)

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  • 25 Marks

FM – MAY 2018 – L2 – Q3 – Cost of capital | Introduction to Investment Appraisal

Involves the calculation of the cost of various sources of capital, the weighted average cost of capital (WACC), and the net present value (NPV) of a proposed project, as well as an explanation of transaction and economic exposures and methods of mitigating transaction exposure.

a) Okechukwu Ltd is financed by three types of capital:

  • i) 1 million 50p ordinary shares each having a current market value of GH¢5.20 cum div. The current dividend, which is due to be paid shortly, is 20p per share. The dividend has grown steadily in the past at a compound annual rate of 15% and is generally expected to continue doing so indefinitely.
  • ii) 200,000 GH¢1 irredeemable 8% preference shares, each having a current market value of 50p ex div.
  • iii) GH¢2 million 10% debentures, redeemable in 20 years at a price of 110. The current market value is 80 ex int.

Okechukwu is considering a new project having the same risk characteristics as existing projects, which would require an immediate outlay of GH¢150,000 and would produce annual net cash inflow of GH¢30,000 indefinitely.

Required:

Evaluate the viability of the new project using appropriate computations.
(15 marks)

b) Foreign currency risk can be managed to reduce or eliminate the risk. Measures to reduce currency risk are known as hedging.

Required:

i) Explain Transaction and Economic Exposure.
(5 marks)

ii) Explain FIVE ways of mitigating transaction exposure.
(5 marks)

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  • 20 Marks

FA – Nov 2018 – L1 – Q7 – Preparation of financial statements of a sole trader | Preparation of limited liability company financial statements

Explain the advantages of a limited liability company over a sole proprietorship and describe different types of shares and debentures.

a) State FOUR (4) advantages a Limited Liability Company has over a Sole Proprietorship.
(6 marks)

b) Explain the following:
i) Issued Shares
ii) Preference Shares
iii) Ordinary Shares
iv) Debentures
(14 marks)

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  • 15 Marks

FA – Nov 2011 – L1 – SB – Q5 – Accounting Treatment for Bad and Doubtful Debts

This question asks for the valuation and reporting of debentures on the balance sheet.

On 1 July 2010, Union Conglomerate Ltd issued 20,000 8% Debentures at N97.50. The security is redeemable in five years’ time. The interest on the Debentures is payable bi-annually on 30 June and 31 December. On 31 December 2010, the Company’s year-end date, the Debentures were quoted on the Nigerian Stock Exchange for N96.00.

The company accountant has suggested each of the following as possible valuation bases for reporting the Debentures liability on the Balance Sheet as at 31 December 2010:
(i) Face value of the Debentures.
(ii) Face value of the Debenture plus interest payment for five years.
(iii) Market value on the Balance Sheet as at the year end.

Required:
(a) Determine the face value of the Debentures and the proceeds accruing to the company. (2 marks)
(b) Determine the amount and explain the nature of the differences between the face value and the market value of the Debentures on 1 July 2010. (4 marks)
(c) Distinguish between nominal and effective rates of interest. (3 marks)
(d) Determine the nominal interest payable on the Debentures for the year ended 31 December 2010. (2 marks)
(e) State arguments for or against each of the suggested alternatives for reporting the Debentures liability on the Balance Sheet as at 31 December 2010. (4 marks)

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  • 1 Marks

BMF – Nov 2014 – L1 – SA – Q7 – Basics of Business Finance and Financial Markets

Identifies the component not part of the financial structure of a firm.

The financial structure of a firm is made up of the following components EXCEPT:

A. Ordinary shares
B. Preference shares
C. Debentures
D. Undistributed profits
E. Dividends

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  • 20 Marks

BL – May 2018 – L1 – SB – Q3 – Company Law

Discuss the tests for insolvency, types of debentures, and implications of misuse of company resources by a secretary.

a. There are various tests of determining if a company is insolvent.
Required:
List and explain briefly THREE of these tests specified by the Companies and Allied Matters Act (CAMA 1990). (6 Marks)

b. Company indebtedness could be by way of debentures.
Required:
State THREE types of debentures. (3 Marks)

c. Adex Plc employed ‘A’ as a Company Secretary. ‘A’ hired luxury cars from Bee Enterprises, giving the impression that they were for the use of Adex Plc, but he used the cars for his own purpose. Bee Enterprises has sued Adex Plc.
Required:
(i) Advise Adex Plc. (5 Marks)
(ii) Assuming that the Board of Directors of Adex Plc intends to remove ‘A’ as the Company Secretary, state THREE matters which the notice of removal must contain. (3 Marks)

d. By S.401 of CAMA, the legal way to terminate the life of a company is by winding up.
Required:
State THREE ways by which a company may be wound up. (3 Marks)

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  • 20 Marks

FR – Nov 2017 – L2 – Q3 – Financial Statements Correction

Adjust the draft statement of financial position and profit figures for Okushe Ltd considering the necessary corrections and revaluations.

Okushe Ltd is a listed textile manufacturing company that prepared the following draft statement of financial position as at 31 October 2017. On subsequent examination of the books and records, the Finance Director prepared a list of issues that may require amendments to the draft statement presented.

Okushe Ltd Statement of Financial Position as at 31 October 2017

GH¢000
Non-current assets
Property, Plant & Equipment 1,020,000
Intangible assets 100,000
Equity investments 360,000
Total non-current assets 1,480,000
Current assets
Inventory 65,000
Trade receivables 130,000
Cash & bank 30,000
Total current assets 225,000
Total assets 1,705,000
Equity
Equity share capital 580,000
Retained Earnings:
– Balance 1 November 2016 375,000
– Profit for year 95,000
– Dividend declared (30,000)
Total Retained Earnings 440,000
Other components of equity:
– Balance 1 November 2016 128,000
– Other comprehensive income for the year 35,000
Total other components of equity 163,000
Total equity 1,183,000
Non-current liabilities
Finance lease obligations 175,000
5% debenture 2021 150,000
Total non-current liabilities 325,000
Current liabilities
Trade payables 95,000
Finance lease obligations 35,000
Provision for warranty claim 12,000
Corporation tax due 25,000
Final dividend due 30,000
Total current liabilities 197,000
Total equity & liabilities 1,705,000

The following notes are relevant:

  1. Property, Plant and Equipment (PPE):
    • The property carried at GH¢130 million was revalued to GH¢110 million on 31 October 2017. This revaluation has not been accounted for. The revaluation reserve (included in other components of equity) had a balance of GH¢12 million due to previous revaluations of this property.
    • A sale agreement was entered during October 2017 to sell some plant with a carrying value of GH¢45 million for an agreed price of GH¢39 million. No cash has been received, as a 30-day credit period was agreed with the purchaser. No entry has been made for this transaction.
  2. Equity Investments:
    • The fair value of equity investments as at 31 October 2017 was GH¢380 million, which has not yet been incorporated into the financial statements. Okushe has decided to take all fair value gains and losses on equity investments to “other comprehensive income” as permitted by IFRS 9 – Financial Instruments.
  3. 5% Debenture:
    • The 5% debenture was issued on 1 November 2016 for cash proceeds of GH¢150 million and was correctly recorded. The effective rate of interest to maturity was 6.5%. The only other entry made in respect of the debenture was the payment of GH¢7.5 million interest on 31 October 2017.
  4. Warranty Provision:
    • The company offers a 12-month warranty on all goods sold. A provision is maintained for the expected cost of honoring this warranty, which has not been updated as at 31 October 2017. 40,000 units of its product were sold during the year, all qualifying for warranty. It expects 10% will need minor repairs at an average cost of GH¢500 each, and 3% will need major repairs at a cost of GH¢10,000 each.

Required:

a) Prepare a schedule showing any corrections required to the profit and other comprehensive income for the year. (8 marks)

b) Redraft the Statement of Financial Position at 31 October 2017, considering the above adjustments. (12 marks)

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  • 4 Marks

AFM – May 2016 – L3 – Q2c – Sources of finance and cost of capital, Theories of capital structure

Calculate the cost of debt after tax for a discounted debenture issued by Brown Limited.

c) Ten years ago, Brown Limited issued GH¢2.5 million of 6% discounted debentures at GH¢98 per 100 nominal. The debentures are redeemable in 5 years from now at GH¢2 premium over nominal value. They are currently quoted at GH¢80 per debenture ex-interest. Brown Limited pays corporate tax at the rate of 30%.

You are required to calculate the cost of debt after tax.

(4 marks)

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  • 10 Marks

BCL – Apr 2022 – L1 – Q3b – Types of capital and the financing of companies

Suggest financing methods for AirQuick Ghana office and explain advantages and disadvantages of each method.

b) AirQuick is one of the world’s leading aerospace companies. AirQuick and the Ghana Civil Aviation Authority have conducted a feasibility study in Ghana with the intent of setting up a subsidiary in Ghana. The study which ran for two years has been concluded and a new subsidiary office of AirQuick has just been established in Ghana to serve the West African hub. You have been given a two-year contract in the legal department.

Required:

i) As a business law expert, you have been asked to suggest TWO (2) ways to finance or sustain the activities of the AirQuick Ghana office. (6 marks)

ii) Explain ONE (1) advantage and ONE (1) disadvantage of each financing source identified in i) above. (4 marks)

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  • 16 Marks

BCL – May 2018 – L1 – Q6b – Types of Capital and the Financing of Companies

Define a debenture and explain when a receiver/manager is appointed.

b)
i) Define a debenture. (2 marks)

ii) State the time when a debenture holder on a floating charge will deem it necessary to apply to the court for the appointment of a receiver/manager.

(4 marks)

iii) At what time will an annual general meeting of a company limited by shares be dispensed with in any year? (2 marks)

iv) State FOUR persons who qualify to receive notices of general meetings in a company limited by shares. (8 marks)

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  • 4 Marks

BCL – July 2023 – L1 – Q5a – Types of Capital and the Financing of Companies

Explain the concepts of bonds and debentures as investment vehicles.

Yao Tsito has been paid his end of service benefit after retiring. He plans to invest the benefits in bonds and debentures.

Required:

Explain the following:

  • Bond (2 marks)
  • Debenture (2 marks)

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  • 25 Marks

FM – MAY 2018 – L2 – Q3 – Cost of capital | Introduction to Investment Appraisal

Involves the calculation of the cost of various sources of capital, the weighted average cost of capital (WACC), and the net present value (NPV) of a proposed project, as well as an explanation of transaction and economic exposures and methods of mitigating transaction exposure.

a) Okechukwu Ltd is financed by three types of capital:

  • i) 1 million 50p ordinary shares each having a current market value of GH¢5.20 cum div. The current dividend, which is due to be paid shortly, is 20p per share. The dividend has grown steadily in the past at a compound annual rate of 15% and is generally expected to continue doing so indefinitely.
  • ii) 200,000 GH¢1 irredeemable 8% preference shares, each having a current market value of 50p ex div.
  • iii) GH¢2 million 10% debentures, redeemable in 20 years at a price of 110. The current market value is 80 ex int.

Okechukwu is considering a new project having the same risk characteristics as existing projects, which would require an immediate outlay of GH¢150,000 and would produce annual net cash inflow of GH¢30,000 indefinitely.

Required:

Evaluate the viability of the new project using appropriate computations.
(15 marks)

b) Foreign currency risk can be managed to reduce or eliminate the risk. Measures to reduce currency risk are known as hedging.

Required:

i) Explain Transaction and Economic Exposure.
(5 marks)

ii) Explain FIVE ways of mitigating transaction exposure.
(5 marks)

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  • 20 Marks

FA – Nov 2018 – L1 – Q7 – Preparation of financial statements of a sole trader | Preparation of limited liability company financial statements

Explain the advantages of a limited liability company over a sole proprietorship and describe different types of shares and debentures.

a) State FOUR (4) advantages a Limited Liability Company has over a Sole Proprietorship.
(6 marks)

b) Explain the following:
i) Issued Shares
ii) Preference Shares
iii) Ordinary Shares
iv) Debentures
(14 marks)

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