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ACTY 6291 Investments Semester 2 2015 Question 6: Performance Measurements 20 Ma

ID: 2578309 • Letter: A

Question

ACTY 6291 Investments Semester 2 2015 Question 6: Performance Measurements 20 Mark:s a) Share prices and dividends for Minions Limited over the last four years are presented below End of Year Annual dividend per share received before the end of the year $0.52 $0.45 $0.41 $0.38 Closing share price at the end of the year 2011 2012 2013 2014 $4.79 $5.92 $6.87 $5.78 Suppose an individual investor made the following transactions in Minions Limited shares: 1. Bought 30,000 shares at the end of 2011 2. Sold 17,000 shares of the existing shares and simultaneously bought 6,000 additional shares at the end of 2012 3. Sold 5,500 shares at the end of 2013 4. Sold the remaining shares at the end of 2014 i) Determine the relevantcash outflows andcashinflows of the above trans actions. Show your calculations. [5 marks] li) Based on your findings in Part i), calculate the average dollar-weighted rate of return (DWR) for those transactions [2 marks]

Explanation / Answer

1. Calculation of Cash Inflows and outflows.

Particulars

Shares Number

Amount per share

Total Amount of Cash Flow

Cash Outflows:

Purchase of shares at end of 2011

30,000

4.79

43,700

Purchase of shares at end of 2012

6,000

5.92

35,520

Total Cash Outflows

79,220

Cash Inflows:

Receipt of Dividend on 30,000 before end of 2012

30,000

0.45

13,500

Sale of shares at end of 2012

17,000

5.92

100,640

Receipt of dividend on remaining 19,000 shares (30,000 -17,000 +6,000)

19,000

0.41

7,790

Shares sold at end of 2013

5,500

6.87

37,785

Receipt of dividend on remaining 13,500 shares (30,000 -17,000 +6,000 – 5,500)

13,500

0.38

5,130

Shares sold at end of 2014

13,500

5.78

78,030

Total Cash Inflows

242,875

Particulars

Shares Number

Amount per share

Total Amount of Cash Flow

Cash Outflows:

Purchase of shares at end of 2011

30,000

4.79

43,700

Purchase of shares at end of 2012

6,000

5.92

35,520

Total Cash Outflows

79,220

Cash Inflows:

Receipt of Dividend on 30,000 before end of 2012

30,000

0.45

13,500

Sale of shares at end of 2012

17,000

5.92

100,640

Receipt of dividend on remaining 19,000 shares (30,000 -17,000 +6,000)

19,000

0.41

7,790

Shares sold at end of 2013

5,500

6.87

37,785

Receipt of dividend on remaining 13,500 shares (30,000 -17,000 +6,000 – 5,500)

13,500

0.38

5,130

Shares sold at end of 2014

13,500

5.78

78,030

Total Cash Inflows

242,875

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