F3 – Financial Strategy

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CIMA (CGMA Professional Qualification) の学習者向けの無料F3 – Financial Strategy学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。

A. Financial policy decisions

Strategic financial objectives
Financial objectives
Non-financial objectives and ESG
Investment, financing and dividend decisions
Market and lender requirements
Taxation and financial strategy
Regulatory requirements

B. Sources of long-term funds

Choice of capital structure
Changes in capital structure
Selecting debt instruments
Target debt profile
Issuing debt securities
Debt covenants
Tax considerations of debt
Methods of flotation
Rights issues
Cash dividends
Scrip dividends
Share repurchase programmes

C. Financial risks

Sources and types of financial risk
Quantification of financial risk (parity relationships and value at risk)
Managing economic and political risk
Currency risk instruments
Interest rate risk instruments

D. Business valuation

Listing of firms
Mergers and acquisitions
Demergers and divestments
Valuation methods
Strengths and weaknesses of valuation methods (CAPM, efficient markets)
Pricing issues
Bid issues
Post-transaction value
Benefit realisation

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