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CIMAPRA19-F01-1 Exam - Topic 5 Question 124 Discussion

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

Question #: 124
Topic #: 5

[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 Micah at Apr 07, 2026, 01:20 PM

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Brinda

Wait, are we sure it's not A?

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Rashad

2 months ago

Totally agree, it's definitely B!

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Anabel

2 months ago

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

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Monroe

2 months ago

I feel like I’ve seen questions where they ask about what’s on the balance sheet, and loans outstanding seems like the right choice, but I hope I’m not mixing it up!

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Gary

2 months ago

I’m a bit confused because I thought interest charges might be included, but now I’m leaning towards option B.

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Zena

3 months ago

I remember practicing a similar question, and I think it was about what goes on the balance sheet. Loans outstanding definitely fits that.

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Barbra

3 months ago

I think the statement of financial position includes the amount of loans outstanding at the year end, but I'm not entirely sure.

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