PROGRAM - MBA
SUBJECT CODE & NAME - MF0010 & SECURITY
ANALYSIS AND PORTFOLIO MANAGEMENT
1. Financial markets bring the
providers and users in direct contact without any intermediary. Financial
markets permits the businesses and governments to raise the funds needed by
sale of securities. Describe the money market/capital market – features and its
composition.
A. Money market- features and composition
The money
market facilitates interaction
between supply and
demand of short-term funds,
with maturity of
a year or
less. Most money
market transactions are made
in marketable securities
which are short-term
debt instruments such as T-bills and commercial paper.
Money (currency)
is not actually
traded in the
money markets. The securities traded in the money market are
short-term with high liquidity and low-risk. They are called ‘money
equivalents’.
Money
market provides investors a place for parking surplus funds for short periods of
time. It also
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2. Risk is the likelihood that
your investment will either earn money or lose money. Explain the factors that
affect risk.
Mr. Rahul invests in equity shares of Wipro. Its anticipated returns and
associated probabilities are given below:
|
Return
|
-15
|
-10
|
5
|
10
|
15
|
20
|
30
|
|
Probability
|
0.05
|
0.10
|
0.15
|
0.25
|
0.30
|
0.10
|
0.05
|
You are required to calculate the expected ROR and risk in terms of
standard deviation.
A. Explanation of all the 4
factors that affect risk
The common risk factors
are:
Business
risk:
As a security
holder you get
dividends, interest or principal (on maturity in case of
securities like bonds) from the firm. But there is a possibility that the firm
may not be able to pay you due to poor financial performance.
This possibility is
termed as business
risk. The poor financial
performance could be due to
economic slowdown, poor demand for the firm’s goods and services
and large operating expenses. Such a
performance affects the equity and the debt holder. The
equity
holder may
not get dividends
and residual claim
on the income
and wealth of the
firm. Similarly a
debt holder may
not get interest
and principal payments.
Inflation risk: It is
the possibility that the money you
invested will have less purchasing
power when your financial goal is met.
This means, the rupee you get when you sell your asset
buys lesser than the
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3. Explain the business cycle and
leading coincidental & lagging indicators. Analyse the issues in
fundamental analysis.
Business cycle and leading coincidental and lagging indicators
All economies
experience recurrent periods
of expansion and
contraction. This recurring pattern
of recession and
recovery is called
business cycle. The business
cycle consists of
expansionary and recessionary
periods. When business activity
reaches a high
point, it peaks. A
low point on the
cycle is
called trough. Troughs
represent the end of a
recession and the beginning of an expansion. Peaks
represent the end of an expansion and the beginning of a recession.
In the
expansion phase, business
activity grows, production
and demand increases, and
employment expands. Businesses
and consumers borrow more
for investment and
consumption purposes. As
the cycle moves
into the peak, demand for goods overtakes supply and prices rise. This
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4. Explain the implications of
Efficient Market Hypothesis EMH for security analysis and portfolio management.
A. Implications for active and
passive investment
Proponents of EMH often
advocate passive as opposed to active investment strategies. Active management
is the art of stock-picking and market-timing. The policy
of passive investors
is to buy
and hold a broad-based market index.
Passive investors spend
neither on market
research, on frequent purchase nor on sale of shares.
The
efficient market debate plays an important role in the decision between active and
passive investing. Active
managers argue that
less efficient markets provide
the opportunity for
skilful managers to
outperform the market. However,
it is important to realise that a majority of active
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5. Explain about the interest rate
risk and the two components in it.
An investor is considering the purchase of a share of XYZ Ltd. If his
required rate of return is 10%, the year-end expected dividend is Rs. 5 and
year-end price is expected to be Rs. 24, Compute the value of the share.
Interest
rate risk: The
cash flows from
a bond (coupon
payments and principal repayment) remain fixed though interest rate keeps changing. As a result, the value of a bond fluctuates. Thus
interest rate risk arises because the changes in the market interest rates
affect the value of the bond. The return
on a bond comes from coupons payments, the
interest earned from re-investing
coupons (interest on interest), and capital gains. Since coupon payments are
fixed, a change in the interest rates affects interest on interest and capital gains or losses. An increase in
interest rates decreases the price of a
bond (capital loss)
but increases the
interest received on
reinvested coupon payments
(interest on interest).
A decrease in
interest rates increases
the price of
a bond (capital
gain)
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6. Elucidate the risk and returns of foreign investing. Analyse
international listing.
A. Explanation of all the points
in risks and returns from foreign investing
International investing
provides superior returns adjusted for risk. Allocating some portion of one's portfolio to foreign
assets provides better risk-cover than a
portfolio of only
domestic assets. International
equities also offer access to
a broader spectrum
of economies and
opportunities that can provide for
further diversification benefits.
Some of the
best performing companies
in the world
like General Electric,
Exxon Mobil and
Microsoft have shares that are
listed on overseas stock markets. If an investor wants to profit from the
growth of large global companies, he would have to invest internationally.
However, there
are costs and
risks of international
investing. In smaller markets,
an investor may
have to pay
a premium to
purchase shares of popular companies.
In some countries,
there may
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PROGRAM - MBA
SEMESTER - III
SUBJECT CODE & NAME - MF0011 – MERGERS AND
ACQUISITIONS
1. Explain the types of mergers
and acquisitions (M&A).
Types of Mergers and Acquisitions
Mergers and
acquisitions can take several forms.
1. Horizontal: It
is a merger
of two competing
firms engaged in the production
of similar products
or providing similar
services. The acquiring firm belongs to the same industry
as the target company. The main
purpose of such
mergers is to obtain economies
of scale in production
by eliminating duplication
of facilities, widening
the product line, reduction
in investment, elimination
of competition in
product market, increase of market share, reduction in advertising costs
etc.
2. Concentric: This is a variation of
horizontal mergers. It is a combination of
two firms that
are not in
the same industry
but operate in
related industrial segments. For instance a company with a chain
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2. Explain basic steps in organizing
a merger. Explain the owners decision to sell the business
a) Explanation of basic steps
in organizing a merger
Steps in Organizing a Merger
The steps in an
exercise of organising an acquisition are as follows:
Step 1: Pre-acquisition review:
The preeminent reason for acquisition is growth, and in this step the
company management reviews the company’s growth plans, alternatives to
achieving the growth, and the pros and cons of each alternative.
Pre-acquisition review
includes answers to the following questions:
• Is
our company undervalued?
What should we
do to protect
our valuation?
• Why
are we unable
to grow or
sustain market share?
Will acquisition help?
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3. Explain about Operating synergy
and the role of Industry Lifecycle
a) Explanation of Operating
synergy
Operating synergy
Synergies that
enable companies to
raise their operating
income from existing assets,
increased growth or
both are referred
to as operating synergies. They are of four types:
1. Economies
of scale: It may result
from the merger,
enabling the combined firm to
become more cost efficient and profitable.
Economies of scales can
be seen in
mergers of firms
in the same
business (horizontal mergers).
For example,
two banks merging
to create a
larger bank -
like HDFC bank with
Centurion Bank of
Punjab is an
example of cost
reduction through economies of scale.
The merged bank can be
expected to cut costs
considerably on an account of sharing of resources and avoiding
duplication of facilities.
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4. Write Short notes on :
1) Internalisation decision
2) Recommendation for effective
Cross-border Acquisition
3) Role of government policies in
international M&A
1) Internalisation decision
The internalisation decision
is similar to
a make-or-buy decision.
The transaction and coordination
costs of internalisation have
to be compared with costs of an external
relationship like a joint venture. These costs are the potential for
holdup, loss of
control over proprietary
knowledge, risk of creating potential rivals, and
opportunistic behaviour by JV partners. Other issues are wrong selection
of alliance partner,
moral hazards, inability
to enforce accountability for performance failure of the alliance and
inability to get benefits from the alliance commensurate with the contribution
made and the risk taken.
2) Recommendation for effective
Cross-border Acquisition
Each cross-border
merger or acquisition
is unique in
itself in terms
of its challenges, opportunities
and threats. However some basic guidelines have emerged from the practices
adopted. These are
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5. Explain the types of takeovers.
Explain defenses against takeover bids.
Types of Takeovers
Takeovers are of
different types.
1. Bailout takeovers
Bailout
takeover refers to a substantial acquisition of shares in a financially
weak company in
pursuance to a
scheme of rehabilitation approved
by a public financial institution
or a scheduled bank. The lead institutions would be responsible for ensuring
compliance with the code. They would appraise the financially weak company
taking into account the financial viability, and assess the
requirement of funds
for revival and
transparency. The
rehabilitation scheme has
also to specifically
provide the details
of any change in
management. It may
provide for acquisition
of shares
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6. Explain the factors in
Post-merger integration and Five rules of Integration Process.
Factors in Post-merger Integration
Some important factors
that can decide the success or failure of a merger or acquisition are:
Due diligence: Thorough due diligence involves comprehensive analysis
of the financial position,
management capabilities, physical
assets and intangible assets of
the target company. However, it can result in failure of the project if done
badly.
Financing: Manageable
debt levels should be ensured.
Complementary resources:
Ideal conditions for a merger
are when the ‘primary resources of the acquiring and
target firms are somewhat different, yet simultaneously supportive of one
another.’ Therefore, companies should seek for such a situation.
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MF0012 – Taxation Management
Q1. Explain the objectives of tax
planning. Discuss the factors to be considered in tax planning.
Objectives of Tax Planning:
The prime objectives of tax planning are:
a. Reduction of tax liability by utilising the
benefits available in the tax laws.
b. Informed and pragmatic financial decisions: A
person adds the dimension of tax incidence in his decision-making on financial
matters, and this helps him optimise his decisions.
c. Multi-dimensional
investment decisions: In a democratic welfare state like India the
government requires substantial investment in infrastructure, education and
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Q2. Explain the categories in Capital
assets.
Mr.
C acquired a plot of land on 15th June, 1993 for 10,00,000 and sold it on 5th
January, 2016 for 41,00,000. The expenses of transfer were 1,00,000. Mr. C made
the following investments on 4th February, 2016 from the proceeds of the plot.
a)
Bonds of Rural Electrification Corporation redeemable after a period of three
years, 12,00,000.
b)
Deposits under Capital Gain Scheme for purchase of a residential house 8,00,000
(he does not own any house).
Compute
the capital gain chargeable to tax for the AY2016-17.
Answer:
Categories of capital assets
For taxation purposes, the capital assets have been, divided into
(a) short-term capital assets and (b) long-term capital assets.
(a) Short-term capital assets: According to Section
2(42A), a short-term capital asset means a capital asset held by an assessee
for not more than:
a. 12 months before its transfer in case of company shares,
(equity or preference), or any other security listed in a recognized stock
exchange, or units of UTI and mutual funds or a zero coupon bond, and
b. 36 months before its transfer in the case of any other asset
Capital gains arising from the transfer of short-term capital
asset are called short-term capital gains.
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Q3.
Explain major considerations in capital structure planning. Write about the
dividend policy and factors affecting dividend decisions.
Major considerations in capital structure planning
Broadly, the following factors would be worth considering, while
planning the capital structure.
1. Risk of two kinds, that is, financial risk and business
risk: In the context of capital structure planning, financial risk is
more relevant. Financial risk is of two types:
(a) Risk
of cash illiquidity: As a firm raises more debt, its risk of cash
illiquidity increases. This is for two reasons. First, higher proportion of
debt in the capital structure increases the commitments of the company with
regard to fixed charges that is, interest on borrowed capital and instalments
in which it has to be repaid. If the cash is not enough to meet these
commitments the company will be in a liquidity
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Q4. X Ltd. has Unit C which is not
functioning satisfactorily. The following are the details of its fixed assets:
Asset
The
written down value (WDV) is Rs. 25
lakh for the machinery, and Rs.15 lakh for the plant. The liabilities on this
Unit on 31st March, 2016 are Rs.35 lakh.
The
following are two options as on 31st March, 2011:
Option
1: Slump sale to Y Ltd for a consideration of 85 lakh.
Option
2: Individual sale of assets as follows: Land Rs.48
lakh, goodwill Rs.20
lakh, machinery Rs.32 lakh, Plant Rs.17 lakh.
The
other units derive taxable income and there is no carry forward of loss or
depreciation for the company as a whole. Unit C was
started on 1st January, 2005. Which option would you choose, and why?
Computation
of Capital Gains
|
Solution:
|
|
|
|
|
|
|
|
Option
1: Slump sale
|
|
|||||
|
Computation
of net worth of Unit C
|
In
lakhs
|
|||||
|
Land
(book value)
|
30
|
|||||
|
Goodwill
(book value)
|
10
|
|||||
|
Machinery
(WDV)
|
25
|
|||||
|
Plant
(WDV)
|
15
|
|||||
|
Total
|
80
|
|||||
|
Less:
Liabilities
|
35
|
|||||
|
Net
worth
|
45
|
|||||
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Q5.
Explain the Service Tax Law in India and concept of negative list. Write about
the exemptions and rebates in Service Tax Law.
Service Tax Law in India: Service tax was introduced in India in
1994 by Chapter V of the Finance Act, 1994. It was imposed on an initial set of
three services in 1994 and the scope of the service tax has since been expanded
continuously by subsequent Finance Acts.
There is no separate Service Tax Act, but all pronouncements
relating to service tax are in the annual Finance Acts. Service Tax Rules, 1994
were enacted to begin with, and with notifications from time to time the law
has been amended and updated.
The new section 65B introduced in the Finance Act, 2012 defines
services in Clause 44.
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Q6. What do you understand by customs
duty? Explain the taxable events for imported,warehoused and exported goods.
List down the types of duties in customs.
An importer imports goods for
subsequent sale in India at $10,000 on assessable value basis. Relevant
exchange rate and rate of duty are as follows.
Calculate
assessable value and customs duty.
Answer:
Customs Duty: Customs duty is
the duty imposed on goods imported into the country. In the years before
globalisation it was difficult to import goods on account of stiff duty rates
and procedures, especially for less developed and developing nations like
India. Ajoke used to be that the word ‘customs’ was said to come from Sanskrit
‘kashtam’ meaning difficulty.
But
the origin of the word is something else. Centuries ago, it was customary for a
trader coming to sell his/her wares in a particular kingdom to offer gifts to
the king, and seek his approval to sell his/her goods in that kingdom. This
customary practice
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PROGRAM - MBA -
SEMESTER - 3
SUBJECT CODE & NAME - MF0013 & INTERNAL AUDIT
AND CONTROL
1. Distinguish between Government
audit and Specific
audit. Explain types
of Government And Specific Audit?
Distinguish between Government
audit and Specific
audit
|
GOVERNMENT
AUDIT
|
SPECIFIC
AUDIT
|
|
It covers all
areas of management and is
company-focussed.
|
Covers one
or more specific
areas of management
|
|
Examples are : Audit of government
departments , Audit of Government
Companies etc.
|
Examples
of specific audit are cost
audit and tax audit.
|
|
It is usually done on
a routine, predetermined schedule.
|
Specific audits
are need-based and
may occur at
any time, except
for statutory audits of a specific nature, like cost audits,
secretarial audits and
tax audits. |
Types Government audit
Government audit is yet
another variety of general audit and can be studied under three heads:
1. Audit of
government departments: Audit of
government departments and
undertakings not registered
under Companies Act,
1956 are governed by Article 149
of the Constitution.
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2. Write the similarity and dissimilarity of Internal and External Audit?
Explain the Co-operation between external and internal auditor.
Similarity and Dissimilarity of Internal and External Audit
1. Points of similarity
In both internal and
external audit, the focus areas are:
1. Evaluation of the internal control systems of
the entity.
2. Correctness
of accounting documentation, bookkeeping
and financial reporting.
3. Verification of assets.
There is
a similarity in the approach
and methods also.
Sampling, test checking, application
of statistical tools
and administering questionnaires are tools adopted in both
systems.
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3. The audit firm
follows certain policies
and procedures. Explain
the quality control policies adopted by an audit firm.
Audit firm
1. The
audit firm should
ensure that all
audits comply with
auditing standards, and accordingly the firm has to design and implement quality control
policies and procedures.
2. The quality
control policies to be adopted
by an audit
firm will usually include the following:
(a) Professional requirements: The firm’s
personnel have to follow the principles
of independence, objectivity,
confidentiality, integrity and professional behaviour.
(b) Skills and competence: The firm is staffed
only with personnel who possess and are
able to maintain
the technical standards
and professional competence required
to enable them
to fulfil their responsibilities with due care.
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4. List and
explain the elements
of Internal Control.
Explain the basic principles of governing internal control
Elements of Internal Control
1. Control
environment: Control environment
is the basis
of an internal control system.
It includes and
reflects the factors
that influence the control
consciousness of its
people. ‘SA400: Risk
Assessment and Internal Control’
issued by the ICAI mentions the following aspects of the control environment:
|
Factors
|
Examples
|
|
a.
Organisation structure
|
a.
Segregation of incompatible functions helps in fixing accountability
|
|
b.
Board of Directors and their committees
|
b.
A board which
is independent of management or
an effective audit committee indicates
strong internal control
environment
|
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5. List and Explain the specific problems of Electronic Data
Processing (EDP) relating to internal control.
Specific Problems of Electronic Data Processing (EDP)
relating to Internal Control
The implementation of internal control in an EDP system,
give rise to the following problems:
(a) Separation of duties
(b) Delegation of authority and responsibility
(c) Competent and trustworthy personnel
(d) System of authorisations
(e) Adequate documents and records
(f) Physical control over assets and records
(g) Adequate management supervision
(h) Comparing recorded accountability with assets
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6. Explain the factors for having
the effective internal control system for a bank.
An effective internal control system for a
bank should consider the following aspects:
1. Control
environment: Control
environment is the
foundation of an
internal control system. It includes
and reflects the factors that
influence the control
consciousness of its people. As per
Auditing and Assurance Standard 6 issued
by ICAI (AAS6),
control environment is
the overall attitude, awareness
and actions of directors and management about the internal control system and
its importance in the entity.
2.
Risk recognition and assessment: To be effective, an internal control
system should recognise
and continually assess
all material risks
–internal and external,
controllable and
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