CIMA CIMAPRA19-F03-1 Q&A - in .pdf

  • CIMAPRA19-F03-1 pdf
  • Exam Code: CIMAPRA19-F03-1
  • Exam Name: F3 Financial Strategy
  • Updated: Aug 24, 2026
  • Q & A: 435 Questions and Answers
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  • Exam Code: CIMAPRA19-F03-1
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Learning guide CIMA F3: Financial Strategy Exam

Exam Blueprint of CIMA F3: Financial Strategy Exam

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Reference: https://planner.cimaglobal.com/proqual/2019/strategic/F3

CIMA CIMAPRA19-F03-1 Exam Syllabus Topics:

SectionWeightObjectives
Financial Policy Decisions15%- Development of Financial Strategy
  • 1. Dividend decisions
  • 2. Investment decisions
  • 3. Financing decisions
- Strategic Financial Objectives
  • 1. Shareholder wealth maximization
  • 2. Financial and non-financial objectives
  • 3. Stakeholder objectives
Financial Risks20%- Interest Rate Risk Management
  • 1. Interest rate derivatives
  • 2. Interest rate exposure
  • 3. Forward rate agreements
- Risk Identification and Assessment
  • 1. Liquidity risk
  • 2. Market risk
  • 3. Credit risk
- Currency Risk Management
  • 1. Translation exposure
  • 2. Hedging techniques
  • 3. Transaction exposure
Sources of Long-Term Funds25%- Debt Finance
  • 1. Lease finance
  • 2. Loan notes and bonds
  • 3. Bank borrowing
- Equity Finance
  • 1. Rights issues
  • 2. Private placements
  • 3. Ordinary shares
- Capital Structure and Dividend Policy
  • 1. Capital structure theories
  • 2. Dividend policy theories
  • 3. Cost of capital
Business Valuation40%- Post-Transaction Issues
  • 1. Integration planning
  • 2. Value realization
  • 3. Performance monitoring
- Mergers and Acquisitions
  • 1. Strategic rationale
  • 2. Acquisition financing
  • 3. Financial implications
- Business Valuation Techniques
  • 1. Discounted cash flow valuation
  • 2. Asset-based valuation
  • 3. Earnings and market-based valuation

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