CIMA Financial Strategy F3 Question # 114 Topic 12 Discussion

CIMA Financial Strategy F3 Question # 114 Topic 12 Discussion

F3 Exam Topic 12 Question 114 Discussion:
Question #: 114
Topic #: 12

A company is planning a share buyback. In which of the following circumstances would a share buyback be appropriate?


A.

The company wants to reduce its gearing.


B.

The company wants to reduce the nominal value of its shares to make them more marketable.


C.

The country in which the company operates taxes capital gains at a higher rate than income.


D.

The company has a one off cash surplus and no available investment opportunities.


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