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) 18.46 MNOK (d) 27.47 MNOK (e) I choose not to answer. 29. Seabass ASA has just

ID: 2790747 • Letter: #

Question

) 18.46 MNOK (d) 27.47 MNOK (e) I choose not to answer. 29. Seabass ASA has just accepted a new 3-year contract. This 3-year contract (project) requires an investment of 100 MNOK. Seabass expects to finance the project with equity and a 3-year serial loan. The company pays 5% interest on its debt. The target debt to equity ratio is 10, and the debt is repaid by equal installments at year-end. The company expects an annual after-tax cash flow of 50 MNOK in all 3 years. The the market risk premium is 7%, and the risk-free rate is 3%. The company pays 28% tax. As project's asset beta is estimated to be 1.4, sume that Modigliani-Miller propositions with corporate tax hold. There are no personal taxes. What is the present value of the tax-shield? Seabass calculates the debt-to-equity ratio and debt capacity from book values. (a) 0.00 MNOK (b) 0.24 MNOK (c) 1.29 MNOK (d) 2.32 MNOK (e) I choose not to answer.

Explanation / Answer

When you are finding PV of tax shield we need to use debt rate as discount rate

Interest in year 1 = 5%*(0.5*100) = 2.5

Tax shield = 2.5*28% = 0.7

Interest in year 1 = 5%*(50-50/3) = 1.67

Tax shield = 1.67*28% = 0.47

Interest in year 1 = 5%*(50-50/3-50/3) = 0.83

Tax shield = 0.83*28% = 0.23

PV of tax shield = 0.7 / (1+5%) + 0.47 / (1+5%)2 + 0.23 / (1+5%)3

   = 1.2915 MNOK (Option C)