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How to calculate the risk free rate? with explaination please. You are given the

ID: 2794758 • Letter: H

Question

How to calculate the risk free rate? with explaination please.

You are given the ordinary shares of company ABC with a market value of $1.50 at the 2015 financial year end. The following are extracts from the company’s published accounts at the 2015 financial year end.

Balance sheet at 31 December 2015

($m)

Capital and reserves

Share capital

512

Revaluation reserve

294

Retained earnings

1,306

Net borrowings

1,920

Income statement for the year ended 31 December 2015

($m)

Operating profit

952

Finance expenses

144

Profit before taxation

808

Income tax expense

202

Profit for the period

606

A summary of total dividends paid is shown below.

Year

2012

2013

2014

2015

Dividend per share (in Cents)

5.75

6.10

6.47

6.86

Note the following:

issued share capital consists only of ordinary 10 cents shares

the equity beta for the company is 1.125

the equity risk premium is 4%

borrowings were unchanged during 2015 and were all linked to the company’s bank’s base rate

the company incurs a credit risk premium of 1.5% over its bank’s base lending rate (also known as prime rate or minimum lending rate), which has not changed over the year

at the present time, bank base rates are 1% higher than the yield on short-term US Treasury debt

($m)

Capital and reserves

Share capital

512

Revaluation reserve

294

Retained earnings

1,306

Net borrowings

1,920

Explanation / Answer

Cost of Equity, Ke= D1/P0 + g

We find that the dividends are growing by (6.1-5.75)/5.75 * 100 = 6.06 % every year(approx 6% every year)

So D1 , Dividend in 2016 = 6.86*1.06 = 7.27 cents

So ke = 0.0727/1.5 + 6%

Ke = 4.84% + 6% = 10.84%

We also know by CAPM,

Ke = Rf + Beta* Risk premium

Equity beta = 1.125

Cost of Equity = Rf + Beta * Risk premium

10.84% = Rf + 1.125 * 4%

Rf= 10.84- 1.125*4% = 6.34 %

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