Sanding plc has received an offer of €75m for Carat, its European subsidiary, and has decided to accept the offer. Financial details relating to the subsidiary and the proposed sale are as follows:...



Sanding plc has received an offer of €75m for Carat, its European subsidiary, and has decided to accept the offer. Financial details relating to the subsidiary and the proposed sale are as follows:



































Before tax cash flows of Carat:




€10m per year (current price terms)




Expected market value of Carat in 7 years:




€50m (current price terms)




Annual local profit tax for Carat:




25%




Annual UK tax of Carat:




30%




Annual European inflation:




2.10%




Annual UK inflation:




3.00%




Current and forecast exchange rates


































Year




0




1




2




3




4




5




6




7




€/£




1.6413




1.627




1.6127




1.5986




1.5847




1.5708




1.5571




1.5435





Sanding plc has a nominal after-tax cost of capital of 15 per cent per year.



(a) Determine whether the decision to accept the offer is supported by the financial data provided.



(b) Critically discuss the view that market imperfections play a key role in determining the success of multinational companies in foreign direct investment.



May 26, 2022
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