CIMA Exam CIMAPRA19-F01-1 Topic 2 Question 116 Discussion

Actual exam question for CIMA's CIMAPRA19-F01-1 exam

Question #: 116
Topic #: 2

[All CIMAPRA19-F01-1 Questions]

From the list below identify the item that appears in the statement of financial position.

AThe amount of interest charged on loans during the year.

BThe amount of loans outstanding at the year end.

CThe amount of loans repaid during the year.

DThe amount of interest actually paid during the year.

Show Suggested Answer

Suggested Answer: B

by Sage at Aug 17, 2025, 06:20 PM

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Francis

3 days ago

I think it's B too, because the statement of financial position shows the financial position of a company at a specific point in time.

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Hubert

4 days ago

B) The amount of loans outstanding at the year end. This seems like the most logical answer since the statement of financial position would show the current loan balances.

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Myong

5 days ago

B) The amount of loans outstanding at the year end.

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