CMA Study Group

  • 1.  CMA P2 Sec-B Corporate Finance

    Posted 08-06-2012 12:34 AM
    Good Morning Madam,

    I have a question related to P2 Sec-B:

    Q. The Duoplan Company is determining the most appropiate source of  short-term funding. Trade Credit terms from suppliers are 2/30, net 90. The rate for borrowing at the bank is 12%. The company has also ben approached by an investment banker offering to issue Duoplan's commercial paper. The commercial paper would be issued quarterly in increments of $9.1 million with net proceeds of $8.8 million. Which option is the best for the company to choose & why?

    Madam my mail id is puri.divakar@....

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    Divakar Puri
    Director/Manager
    Lafarge Nigeria
    Karbala
    Iraq
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  • 2.  RE:CMA P2 Sec-B Corporate Finance

    Posted 08-06-2012 06:37 AM
    Dear Divakar,

    Based on financial data, the company should use the facility at the bank. The cost of the different types of funding are as following:
    Trade credit: (2%/98%)*(365days/(90-30days))=12,42%. The 60 days is the difference between taking the the discount at 30days and by paying the net amount after 90days.
    Bank facility:12%
    Commercial paper: costs:300.000 per quarter (9,1million-8,8mln). 300.000/8.800.000=3,4%per quarter. This is 13,6 % annually.
    The facility is the cheapest.

    Regards

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    Nicolaas Johannes Breman
    Consultant
    Conquaestor
    Assendelft
    Netherlands
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  • 3.  RE:CMA P2 Sec-B Corporate Finance

    Posted 08-06-2012 08:01 AM
    At 12%, the bank borrowing represents the lowest cost of funds as shown below.

    Trade discount: (.02 ÷ .98) x (360 ÷ 60) = 12.24%
    Commercial paper: $9.1 - $8.8 = $.3
    ($.3 ÷ $9.1) x 4 = 13.1%

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    Patricia Abels CPA
    Academic
    The University of Findlay
    Findlay OH
    United States
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