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
Capital structure decisions (choice and change)
Changes in capital structure
Long-term debt finance (instruments, target profile, issuing, covenants, tax)
Equity finance (flotation and rights issues)
Target debt profile
Dividend policy (cash, scrip, share repurchase)
Issuing debt securities
Debt covenants
Tax considerations of debt
Rights issues
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 and bid issues
Bid issues
Post-transaction issues (value and benefit realisation)
Benefit realisation
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